Source file signed link, expires in 15 minutes
Extracted text 638
Page 1
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN Optimizing Collaboration, Accelerating Growth Laporan Tahunan & Laporan Keberlanjutan Annual Report & Sustainability Report 2022
Page 2
Page 3
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
MENGOPTIMALKAN KOLABORASI,
MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Krakatau Steel konsisten menjalankan
program restrukturisasi dan transformasi
bisnis, mulai dari restrukturisasi hutang,
efisiensi biaya, hingga peningkatan
produktivitas tenaga kerja, yang
telah berlangsung sejak 2019, mulai
menunjukkan hasil nyata pada tahun 2021,
dan terus berlanjut sepanjang tahun 2022.
Bersama dengan momentum perbaikan
ekonomi nasional pada tahun tersebut,
Krakatau Steel berhasil membukukan
peningkatan kinerja dan profitabilitas yang
menggembirakan, dan mulai menyiapkan
landasan yang lebih kokoh untuk melaju
lebih cepat ke depan sebagai produsen baja
nasional yang tangguh dan kompetitif.
Krakatau Steel consistently carries out a
business restructuring and transformation
program, starting from debt restructuring,
cost efficiency, to increasing labor
productivity, which has been going on since
2019, starting to show tangible results in
2021, and continuing throughout 2022.
Along with the momentum of economic
improvement in that year, Krakatau Steel
succeeded encouraging increases in
performance and profitability, and began
to prepare a stronger foundation to move
forward as a resilient and competitive
national steel producer.
2022 Annual Report & Sustainability Report
1 PT Krakatau Steel (Persero) Tbk
Page 4
KESINAMBUNGAN TEMA
Theme Continuity
INITIATING MOVING AHEAD WITH
TRANSFORMATION TO TRANSFORMATION
MAXIMIZE PERFORMANCE “KRAKATAU STEEL
Memulai Transformasi untuk BANGKIT”
Memaksimalkan Kinerja Melangkah Maju dengan
Pada Tahun 2018, Perseroan mulai Transformasi “Krakatau Steel
menggaungkan semangat transformasi di Bangkit”
setiap aspek bisnis, organisasi, dan sumber
daya perusahaan lainnya. Pada tahun 2019, Perseroan melakukan
inisiasi Program Transformasi “Krakatau
In 2018, the Company began to sounding the Steel Bangkit” melalui beberapa pilar program
spirit of transformation in every aspect of its yaitu Restrukturisasi Perusahaan, Turnaround
business, organizations, and other resource of Bisnis dan Pemberdayaan Organsasi.
company.
In 2019, the Company initiated Transformation
Program through several program
pillars, namely Corporate Restructuring,
Business Turnaround and Organizational
Empowerment.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
2
Page 5
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
TRANSFORMING BUSINESS, IMPROVING PERFORMANCE OPTIMIZING
ELEVATING VALUE Peningkatan Performa COLLABORATION,
Transformasi Bisnis, Krakatau Steel kembali memperoleh ACCELERATING GROWTH
Meningkatkan Nilai pencapaian kinerja positif selama tahun Mengoptimalkan Kolaborasi,
2021. Capaian positif Krakatau Steel selama
Krakatau Steel memperoleh pencapaian tahun 2021 merupakan hasil dari Program Memacu Pertumbuhan
kinerja positif selama tahun 2020 sebagai Transformasi “Krakatau Steel Bangkit” yang Berangkat dari landasan usaha yang sehat
hasil dari Program Transformasi “Krakatau diinisiasi pada tahun 2019. yang telah dibangun sejak tahun 2019,
Steel Bangkit” yang diinisiasi pada tahun 2019.
Krakatau Steel terus menggalang sinergi dan
Krakatau Steel obtained another positive kolaborasi dalam rangka mengoptimalkan
Krakatau Steel achieved positive performance performance performance achievements kapasitas dan kapabilitas yang dimiliki.
results throughout 2020 as a result of the during 2021. Krakatau Steel’s positive Hasilnya terlihat dari peningkatan kinerja
“Krakatau Steel Bangkit” Transformation achievements during 2021 were the result of yang mengesankan di tahun 2022, dengan
Program that was initiated in 2019. the “Krakatau Steel Bangkit” Transformation optimisme untuk pertumbuhan lebih tinggi ke
Program which was initiated in 2019. depan.
Krakatau Steel continues to encourage
synergy and collaboration in order to optimize
its capacity and capabilities, building on a
solid business foundation established since
2019. The results are visible in a remarkable
improvement in performance in 2022, with
expectations for even higher growth in the
future.
2022 Annual Report & Sustainability Report
3 PT Krakatau Steel (Persero) Tbk
Page 6
DAFTAR ISI 28 LAPORAN MANAJEMEN
Management Report
115 Biaya Pengembangan Kompetensi
Competency Development
Contents 30 Laporan Dewan Komisaris Expenses
Board of Commissioners Report 116 Informasi Pemegang Saham
44 Laporan Direksi Shareholders Information
1 Mengoptimalkan Kolaborasi, Board of Directors Report 118 Informasi Pemegang Saham
Memacu Pertumbuhan 60 Surat Pernyataan Anggota Dewan Utama dan/atau Pengendali
Optimizing Collaboration, Komisaris atas Laporan Tahunan Information on Major and/or
Accelerating Growth 2022 Controlling Shareholders
2 Kesinambungan Tema Board of Commissioners 119 Struktur Grup Perusahaan
Theme Continuity Statement for the 2022 Annual Company Group Structure
4 Daftar Isi Report 120 Entitas Anak, Perusahaan
Contents 61 Surat Pernyataan Anggota Direksi Asosiasi, dan Perusahaan Ventura
atas Laporan Tahunan 2022 Subsidiaries, Associated
Board of Directors Statement for Companies, and Venture
6 KILAS KINERJA 2022 the 2022 Annual Report Companies
2022 Performance Overview 126 Kronologis Pencatatan Saham
8 Kinerja Tahun 2022 Share Listing Chronology
Performance 2022 62 PROFIL PERUSAHAAN 126 Kronologis Penerbitan Efek
12 Subholding Sarana Infrastruktur Company Profile Lainnya
Infrastructure Facilities 64 Identitas Perusahaan Chronology of Other Securities
Subholding Corporate Identity Issuance
14 Subholding Baja Konstruksi 66 Sejarah Singkat Perusahaan 127 Nama dan Alamat Lembaga dan/
Steel Construction Subholding Brief History of the Company atau Profesi Penunjang Pasar
16 Ikhtisar Keuangan 70 Jejak Langkah Modal
Financial Highlights Milestones Name and Address of Capital
18 Ikhtisar Operasional 77 Visi dan Misi Market Supporting Institutions
Operational Highlights Vision and Mission and/or Professionals
20 Ikhtisar Saham 78 Nilai Budaya Perusahaan 128 Informasi Situs Web Perusahaan
Share Highlights Company Culture Information on Company Website
21 Suspension dan/atau Delisting Values
Saham
Suspension and/or Delisting of
80 Filosofi Lambang Perusahaan
Philosophy of Company Logo
130 UNIT PENUNJANG BISNIS
Business Support Unit
Shares 83 Bidang Usaha 132 Sumber Daya Manusia
21 Aksi Korporasi terkait Saham Business Lines Human Capital
Corporate Action related to 89 Wilayah Operasional 133 Teknologi Informasi
Shares Operational Area Information Technology
22 Peristiwa Penting 2022 90 Struktur Organisasi
Event Highlights 2022 Organization Structure
26 Penghargaan dan Sertifikasi 2022 92 Keanggotaan dalam Asosiasi 138 ANALISIS & PEMBAHASAN
Awards and Certifications 2022 Membership in Associations MANAJEMEN
92 Perubahan Organisasi yang
Management Discussion &
Bersifat Signifikan Analysis
Significant Organizational 140 Tinjauan Umum
Changes General Overview
93 Perubahan Komposisi 144 Tinjauan Operasi Per Segmen
Direksi dan Dewan Komisaris Usaha
Tahun 2022 Review of Operation by Business
Changes in the Composition of Segment
the Board of Directors and Board 150 Tinjauan Kinerja Keuangan
of Commissioners in 2022 Financial Performance Review
95 Profil Dewan Komisaris
Board of Commissioners Profile
104 Profil Direksi 184 TATA KELOLA PERUSAHAAN
Corporate Governance
2022
Board of Directors Profile
186 Tata Kelola Perusahaan
112 Demografi Karyawan
Corporate Governance
Employee Demographics
186 Rapat Umum Pemegang Saham
114 Pengembangan Kompetensi
(RUPS)
Karyawan
General Meeting of Shareholders
Employee Competency
(GMS)
Development
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
4
Page 7
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
200 Dewan Komisaris 302 Penerapan Tata Kelola yang Baik
Board of Commissioners pada Perusahaan Terbuka
214 Direksi Implementation of Good
Board of Directors Corporate Governanve in Public
220 Penilaian Kinerja Dewan Companies
Komisaris dan Direksi
Performance Assessment of the
Board of Commissioners and the 310 LAPORAN KEBERLANJUTAN
Board of Directors
Sustainability Report
312 Ikhtisar Aspek Keberlanjutan
226 Nominasi dan Remunerasi
Overview of Sustainability
Dewan Komisaris dan Direksi
Aspects
Nomination and Remuneration of
the Board of Commissioners and 316 Strategi Keberlanjutan
the Board of Directors Sustainability Strategy
229 Organ Pendukung Dewan 318 Tata Kelola Keberlanjutan
Komisaris Sustainability Governance
Supporting Organs of the Board of 322 Krakatau Steel dalam Memberikan
Commissioners Manfaat Ekonomi Berkelanjutan
229 Komite Audit Krakatau Steel in its Role
Audit Committee Providing Sustainable Economic
Benefits
242 Komite Nominasi dan
Remunerasi 328 Krakatau Steel dalam
Nomination and Remuneration Melestarikan Lingkungan
Committee Krakatau Steel in Environmental
Preservation Role
246 Komite Pengembangan Usaha
dan Pemantau Manajemen 344 Krakatau Steel dalam Pengelolaan
Risiko SDM
Business Development and Krakatau Steel in Human
Risk Management Monitoring Resources Management
Committee 356 Krakatau Steel dalam Memastikan
257 Sekretaris Perusahaan Keselamatan dan Kesehatan Kerja
Corporate Secretary Krakatau Steel in Ensuring
Occupational Safety and Health
260 Unit Audit Internal
Internal Audit Unit 368 Krakatau Steel dalam Memberikan
Manfaat Sosial Kemasyarakatan
271 Sistem Pengendalian Internal
Krakatau Steel in Providing Social
Internal Control System
Benefits
275 Manajemen Risiko
376 Krakatau Steel dan Tanggung
Risk Management
Jawab Produk
280 Perkara Hukum Krakatau Steel and Product
Legal Cases Responsibility
291 Sanksi Administratif 380 Tentang Laporan Keberlanjutan
Administrative Sanction About Sustainability Report
292 Kode Etik
Code of Ethic
295 Sistem Pelaporan Pelanggaran 384 LAPORAN KEUANGAN
Whistleblowing System
Financial Statement
297 Kebijakan Anti Korupsi dan Anti
Gratifikasi 613 REFERENSI SEOJK NOMOR 16/
Anti-Corruption and Anti- SEOJK.04/2021
Gratification Policy Seojk Reference Number 16/
299 Laporan Harta Kekayaan SEOJK.04/2021
Penyelenggara Negara (LHKPN) 627 Daftar Pengungkapan
State Officials’ Wealth Report Sesuai Peraturan Otoritas
(LHKPN) Jasa Keuangan Nomor 51/
300 Penilaian Penerapan Tata Kelola POJK.03/2017
Perusahaan List of Disclosure Based on POJK
Assessment of Corporate No.51/POJK.03/2017
Governance Implementation 630 Indeks Isi GRI
302 Penerapan GCG pada Anak GRI Content Index – WITH
Perusahaan REFERENCE
GCG Implementation in 633 Form Umpan Balik
Subsidiaries Feedback Form
2022 Annual Report & Sustainability Report
5 PT Krakatau Steel (Persero) Tbk
Page 8
01
Page 9
KILAS KINERJA
2022
2022 Performance
Overview
Page 10
KILAS KINERJA 2022
2022 Performance Overview
KINERJA TAHUN 2022
Performance 2022
PEMBAYARAN HUTANG COMMERZBANK
Commerzbank Debt Repayment
216
USD
juta
million
Perseroan berhasil melunasi Hutang Commerzebank sebesar USD216 juta melalui inkind HSM#2
The Company has repaid Commerzebank's debt of USD216 million through inkind HSM#2.
PENDAPATAN
Revenue
2,2
USD
6%
miliar
billion
Meningkat 6% dari USD2,1 miliar
Increases 6% from USD2.1 billion
KAS OPERASI BERSIH
Cash Flows Operation
306,6
USD
156%
juta
million
Kas dari Aktivitas Operasi meningkat 156% dari USD119,9 juta menjadi USD306,6 juta
Cash from Operating Activities increased 156% from USD119.9 million to USD306.6 million
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
8
Page 11
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PRODUKTIVITAS
Productivity
834
USD
16%
ton/orang
ton/employee
meningkat 16% dari 721 ton/orang
increased by 16% from 721 tonnes/person
KONTRIBUSI PAJAK
Tax Contribution
RP
4,7 triliun
25%
trillion
naik 25% dibanding tahun 2021 (Rp3,7 Triliun)
increases 25% compared to 2021 (Rp3.7 Trillion)
INTEREST BEARING DEBT
Interest Bearing Debt
1,7
USD
19%
miliar
billion
IBD tahun 2022 sebesar USD1,7 Miliar turun 19% dibanding tahun 2021 sebesar USD2,1 Miliar
IBD in 2022 amounted to USD1.7 Billion decreased 19% compared to 2021 of USD2.1 Billion
2022 Annual Report & Sustainability Report
9 PT Krakatau Steel (Persero) Tbk
Page 12
BAJA KONSTRUKSI Steel holding has a unique value proposition as an integrated steel producer focusing on construction solution to meet the growing demand for steel.
Page 13
SARANA INFRASTRUKTUR
Steel Subholding will be
presents the most compete
and integrated provider
of steel materials to
support the acceleration
and competitiveness of
infrastructure projects in
Indonesia.
2022 Annual Report & Sustainability Report
11 PT Krakatau Steel (Persero) Tbk
Page 14
KILAS KINERJA 2022
2022 Performance Overview
SUBHOLDING
SARANA
INFRASTRUKTUR
Infrastructure Facilities
Subholding
Perseroan membentuk Subholding PT Krakatau Sarana
Infrastruktur pada Juni 2021: integrated industrial service
pertama di Indonesia
The Company established Krakatau Sarana Infrastruktur
subholding in June 2021: the first integrated industrial service
in Indonesia
Subholding Sarana Infrasrtuktur The subholding provides integrated
menyediakan layanan kawasan industri industrial estate services, including
terintegrasi mulai dari kawasan industri, industrial estate, power supply, water
pasokan listrik, pengelolaan air dan management and port.
pelabuhan.
Kinerja Keuangan
Financial Performance
PENDAPATAN
Revenue
(dalam juta USD | in million USD)
9%
270 296
LABA BRUTO
Gross Profit
(dalam jutaan USD | in million USD)
0,22%
86 87
LABA BERSIH
Net Profit
(dalam jutaan USD | in million USD)
-12%
42 37
2021 2022
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
12
Page 15
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Entitas Bisnis & Kapabilitas
Business Entities & Capabilities
INDUSTRIAL ESTATE & PROPERTY PORT & LOGISTICS WATER SOLUTION
PT Krakatau Sarana Properti PT Krakatau Bandar Samudera PT Krakatau Tirta Industri
• Mengelola 3.250 Ha di Cilegon melalui • 17 Dermaga dengan kapasitas • Kapasitas water treatment ~3,000 lps di
KSP 25mn ton Cilegon
• Lahan tersedia ~920 Ha • Pelabuhan terdalam di Indonesia dengan • Kapasitas water treatment ~1,600 lps di
• 3,250 Ha managed by KSP in Cilegon daya muat 21 m luar Cilegon
• ~920 Ha available land • integrated warehouse pertama • ~3,000 lps water treatment capacity in
berkapasitas 280 kT dengan CSU crane Cilegon
• 17 Jetty slots with 25 mn tons capacity • ~1,600 lps water treatment capacity
• Deepest seaport in Indonesia with draft of beyond Cilegon
21m
• 280 kT integrated warehouse capacity
supported with only CSU crane in
Indonesia
ENERGY SOLUTION TECHNOLOGY SOLUTION TRADING & SERVICE SOLUTION
PT Krakatau Daya Listrik PT Krakatau Information Technology PT Krakatau Jasa Industri
• Pembangkit listrik 120 MW • Pelaksana & Konsultan SAP-ERP • Dukungan Manufaktur Perdagangan
• Kapabilitas energi terbarukan dengan • Pengembangan Sistem & Infrastruktur TI • Dukungan Layanan Industrial
Pembangkit listrik tenaga Surya (PLTS) • Otomasi, Elektrikal & Instrumentasi • Trading Manufacture Support
• 120 MW power generation • Implementor & Konsultan SAP-ERP • Industrial Service Support
• Renewable energy capability with solar • System Development & IT Infrastructure
power technology (PLTS) • Automation, Electrical, & Instrumentation
2022 Annual Report & Sustainability Report
13 PT Krakatau Steel (Persero) Tbk
Page 16
KILAS KINERJA 2022
2022 Performance Overview
SUBHOLDING BAJA
KONSTRUKSI
Steel Construction
Subholding
Perseroan membentuk Subholding PT Krakatau Baja
Konstruksi pada Agustus 2021: Krakatau Baja Konstruksi
The Company established Steel Construction subholding in
August 2021: Krakatau Baja Konstruksi
Subholding Baja Konstruksi menjalankan The subholding’s primary business activity
sejumlah kegiatan usaha utama seperti is steel manufacturing and trading. The
pembuatan dan perdagangan baja. Produk product produced includes H beam, I
yang dihasilkan antara lain H beam, I beam, plain bar, equal angle, channel
beam, plain bar, equal angle, channel, baja and reinforcing bar, spiral pipes and ERW
tulangan, pipa baja spiral, dan pipa baja pipes.
ERW.
Kinerja Keuangan
Financial Performance
PENDAPATAN
Revenue
(dalam jutaan USD | in million USD)
10%
389 428
LABA BRUTO
Gross Profit
(dalam jutaan USD | in million USD)
13%
33 37
LABA BERSIH
Net Profit
(dalam jutaan USD | in million USD)
-72%
20 6
2021 2022
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
14
Page 17
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Entitas Bisnis & Kapabilitas
Business Entities & Capabilities
PIPE & COATING GLOBAL TRADING STEEL APPLICATION &
PT Krakatau Pipe Industries PT Krakatau Global Trading MAINTENANCE
PT Krakatau Perbengkelan dan
Perawatan
• 80,000 ton/tahun kapasitas produksi pipa • 150,000+ ton/tahun bahan baku • Pembangkit listrik 120 MW
spiral dan produk baja yang dipasok dan • Kapabilitas energi terbarukan dengan
• 150,000 ton/tahun kapasitas produksi didistribusikan Pembangkit listrik tenaga Surya (PLTS)
pipa ERW • 20+ portofolio produk baja hilir untuk • 200,000+ tons/year of raw materials and
• 620,000 m2 fasilitas coating dan lining memenuhi permintaan dan kebutuhan steel products supplied to the domestic
untuk pipa pasar steel industry
• 80,000 tons/year of spiral pipes • 150,000+ tons/year of raw materials and • 50+ domestic and international steel
production capacity steel products supplied and distributed export-import partners
• 150,000 tons/year of ERW pipes • 20+ downstream steel product portfolio to
production capacity meet market demands and needs
• ~620,000 m2 of coating and lining facility
for pipes
2022 Annual Report & Sustainability Report
15 PT Krakatau Steel (Persero) Tbk
Page 18
KILAS KINERJA 2022
2022 Performance Overview
IKHTISAR KEUANGAN
Financial Highlights
LAPORAN LABA/(RUGI) DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
Consolidated Statements of Profit or Loss and Other Comprehensive Income (dalam ribuan USD | in thousand USD)
Uraian 2022 2021 *
2020 *
2019 *
2018 *
Description
Pendapatan Neto 2.238.533 2.116.752 1.353.657 1.420.500 1.741.847 Net Revenues
Laba Bruto 202.468 202.021 138.783 16.899 151.767 Gross Profit
Laba (Rugi) Operasi 34.306 71.849 166.657 (448.762) (93.110) Operating Profit (Losses)
Laba (Rugi) Sebelum Beban (Manfaat) 212.252 61.326 7.272 (450.445) (176.245) Profit (Losses) before Income Tax Benefits
Pajak Penghasilan (Expenses)
(Beban) Manfaat Pajak Penghasilan (186.155) (14.296) 16.210 27.695 8.713 Income Tax Benefit (Expenses)
Laba (Rugi) Tahun Berjalan 22.644 43.742 23.482 (422.751) (167.532) Profit (Losses) for the Year
(Kerugian)/Penghasilan Komprehensif Lain (56.986) 11.079 31.300 38.629 104.388 Other Comprehensive Incomes (Losses)
Total Laba (Rugi) Komprehensif Tahun (34.342) 54.821 54.781 (384.122) (63.144) Total Comprehensive Incomes (Losses) for
Berjalan the Year
Laba/(Rugi) Tahun Berjalan yang dapat Diatribusikan kepada | Profit/(Loss) for the Year Attributable to:
Pemilik Entitas Induk 19.474 44.434 24.521 (421.019) (167.500) Owners of the Parent Entity
Kepentingan Non-Pengendali 3.170 (692) (1.040) (1.732) (32) Non-Controlling Interests
Total 22.644 43.742 23.481 (422.751) (167.532)
Jumlah (Kerugian)/Penghasilan Komprehensif Tahun Berjalan yang Dapat Diatribusian Kepada | Total Comprehensive (Loss)/Income for The Year
Attributable to:
Pemilik Entitas Induk (37.512) 55.513 55.862 (382.420) (63.142) Owners of the Parent Entity
Kepentingan Non-Pengendali 3.170 (692) (1.081) (1.702) (2) Non-Controlling Interests
Total (34.342) 54.821 54.781 (384.122) (63.144) Total
Laba/(Rugi) per Saham Dasar yang Dapat Diatribusikan | Basic Earnings/(loss) per Share Attributable to:
Pemilik Entitas Induk (dalam Dolar AS 0,0010 0,0023 0,0013 (0,0218) (0,0087) Owners of the Parent Entity (in full US Dollar
penuh) amount)
Jumlah Saham Beredar (dalam juta lembar) 19.346 19.346 19.346 19.346 19.346 Number of Outstanding Shares (in million
shares)
* Disajikan kembali | As restated
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
16
Page 19
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Consolidated Statement of Financial Position (dalam ribuan USD | in thousand USD)
Uraian 2022 2021 *
2020 *
2019 *
2018 *
Description
Aset Lancar 1.072.512 973.082 835.342 690.608 961.072 Current Assets
Aset Tidak Lancar 2.089.922 2.800.594 2.651.007 2.596.115 2.620.116 Non-current Assets
Total Aset 3.162.434 3.773.676 3.486.349 3.286.723 3.581.188 Total Assets
Liabilitas Jangka Pendek 2.399.612 1.486.779 827.496 2.410.790 1.783.061 Current Liabilities
Liabilitas Jangka Panjang 210.236 1.699.703 2.126.644 437.286 975.358 Non-Current Liabilities
Total Liabilitas 2.609.848 3.186.482 2.954.140 2.848.076 2.758.419 Total Liabilities
Ekuitas yang Dapat Diatribusikan kepada | Equity Attributable to:
Pemilik Entitas Induk 594.365 631.877 576.364 481.210 863.630 Owners of the Parent Entity
Kepentingan Non-Pengendali (41.779) (44.683) (44.155) (42.563) (40.861) Non-Controlling Interests
Total Ekuitas 552.586 587.194 532.209 438.647 822.769 Total Equity
Total Liabilitas dan Ekuitas 3.162.434 3.773.676 3.486.349 3.286.723 3.581.188 Total Liabilities and Equity
Modal Kerja Bersih (1.327.100) (513.697) 7.846 (1.720.182) (821.989) Net Working Capital
* Disajikan kembali | As restated
RASIO-RASIO KEUANGAN
Financial Ratios (dalam % kecuali dinyatakan lain | in % unless otherwise stated)
Uraian Satuan 2022 2021 *
2020 *
2019 *
2018* Description
Unit
Laba Operasi terhadap Penjualan % 1,53 3,39 12,31 (31,59) (5,35) Operating Profit to Sales
Laba Operasi terhadap Ekuitas % 6,21 12,24 31,31 (102,31) (11,32) Operating Profit to Equity
Laba Operasi terhadap Jumlah Aset % 1,08 1,90 4,78 (13,65) (2,60) Operating Profit to Total Assets
Laba Bersih terhadap Penjualan % 1,01 2,07 1,73 (29,76) (9,62) Net Income to Sales
Laba Bersih terhadap Ekuitas % 4,10 7,45 4,41 (96,38) (20,36) Net Income to Equity
Laba Bersih terhadap Aset % 0,65 1,24 0,69 (12,31) (4,77) Net Income to Assets
Rasio Lancar % 44,70 65,45 100,95 28,65 53,90 Current Ratio
Liabilitas terhadap Ekuitas % 472,30 542,66 555,07 649,29 335,26 Liabilities to Equity
Liabilitas terhadap Jumlah Aset % 82,53 84,44 84,73 86,65 77,03 Liabilities to Total Assets
EBITDA Juta USD 108,72 129,70 76,30 (134,52) 49,22 EBITDA
| Million
USD
* Disajikan kembali | As restated
2022 Annual Report & Sustainability Report
17 PT Krakatau Steel (Persero) Tbk
Page 20
KILAS KINERJA 2022
2022 Performance Overview
IKHTISAR OPERASIONAL
Operational Highlights
PENJUALAN
Sales (dalam ribuan USD | in thousand USD)
Uraian 2022 2021 2020 2019 2018 Description
Penjualan Domestik | Domestic Sales
Baja Lembaran Panas 1.147.389 910.299 540.991 632.142 774.594 Hot Rolled Coil
Baja Lembaran Dingin 318.901 487.653 240.290 241.224 391.265 Cold Rolled Coil
Batang Kawat 455 1.339 1.039 7.408 56.666 Wire Rod
Baja Tulangan 5.808 14.833 25.018 54.186 73.742 Reinforcing Steel Bars
Baja Profil 62.456 67.793 22.964 14.926 36.295 Steel Section
Pipa Baja 100.752 96.956 54.547 66.327 85.216 Steel Pipe
Lain-lain 85.363 86.890 157.427 30.031 65.196 Others
Sub Total 1.721.125 1.665.762 1.042.275 1.046.243 1.482.973 Sub Total
Penjualan Ekspor | Export Sales
Baja Lembaran Panas 305.930 231.738 63.423 132.255 39.872 Hot Rolled Coil
Baja Lembaran Dingin - - - - 405 Cold Rolled Coil
Lain-lain - - - - 598 Others
Sub Total 305.930 231.738 63.423 132.255 40.875 Sub Total
Total Penjualan Baja 2.027.055 1.897.500 1.105.698 1.178.498 1.523.848 Total Steel Sales
Penjualan Jasa | Sales of Service
Sarana Infrastruktur 200.937 169.223 170.305 189.621 170.845 Infrastructure Facilities
Rekayasa & Konstruksi 7.649 23.355 29.517 31.676 29.941 Engineerings & Construction
Jasa Lainnya 2.891 26.674 48.137 20.705 17.213 Other Services
Total Penjualan Jasa 211.477 219.252 247.959 242.002 217.999 Total Services Sales
TOTAL PENJUALAN 2.238.533 2.116.752 1.353.657 1.420.500 1.741.847 TOTAL SALES
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
18
Page 21
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
VOLUME PENJUALAN
Sales Volume (Ton | Tons)
Uraian 2022 2021 2020 2019 2018 Description
Volume penjualan produk baja 2.021.869 2.053.864 1.652.812 1.795.675 2.142.133 Sales volume of Steel Product
VOLUME PRODUKSI
Production Volume (Ton | Tons)
Uraian 2022 2021 2020 2019 2018 Description
Volume Produksi Produk Baja 1.880.560 1.968.221 1.593.083 1.519.888 2.034.399 Production Volume of Steel Products
Volume Produksi Produk Non-Baja | Production Volume of Non-Steel Products
Listrik (MWH) 406.759 475.200 416.179 458.098 418.592 Electricity (MWH)
Air (Ribu M3) 49.256 51.043 48.785 51.681 51.851 Water (Thousand M3)
2022 Annual Report & Sustainability Report
19 PT Krakatau Steel (Persero) Tbk
Page 22
KILAS KINERJA 2022
2022 Performance Overview
IKHTISAR SAHAM
Share Highlights
KINERJA SAHAM KRAKATAU STEEL
Share Performance of Krakatau Steel
Harga Saham
Share Price Jumlah Saham
Kapitalisasi Pasar (Rp Juta)
Periode yang Beredar Volume (juta lembar)
Tertinggi Terendah Penutupan Market Capitalization (Rp
Period Number of Outstanding Volume (million shares)
Highest Lowest Closing Million)
Shares
(Rp) (Rp) (Rp)
2021
Triwulan I | 1st Quarter 865 422 605 19.346.396.900 11.704.570 1.009,63
Triwulan II | 2nd Quarter 700 490 498 19.346.396.900 9.634.506 417,91
Triwulan III | 3 Quarter
rd
595 470 505 19.346.396.900 9.769.930 417,07
Triwulan IV | 4th Quarter 585 390 412 19.346.396.900 7.970.716 305,98
2022
Triwulan I | 1st Quarter 420 330 352 19.346.396.900 6.809.932 519,44
Triwulan II | 2 Quarter
nd
418 346 354 19.346.396.900 6.848.625 789,44
Triwulan III | 3rd Quarter 474 324 394 19.346.396.900 7.622.480 1.372,00
Triwulan IV | 4th Quarter 408 324 326 19.346.396.900 6.306.925 461,69
KINERJA SAHAM 2022 DAN 2021
Stock Performance in 2022 and 2021 Harga | Price Volume
Harga | Price (Rp) Volume (Share)
900 900.000.000
800 800.000.000
700 700.000.000
600 600.000.000
500 500.000.000
400 400.000.000
300 300.000.000
200 200.000.000
100 100.000.000
0 0
Jan Feb Mar Apr Mei Jun Jul Ags Sep Okt Nov Des Jan Feb Mar Apr Mei Jun Jul Ags Sep Okt Nov Des
2021 2022
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk 21
20
Page 23
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
SUSPENSION DAN/ATAU DELISTING SAHAM
Suspension and/or Delisting of Shares
Sepanjang tahun 2022, tidak pernah terjadi sanksi Throughout 2022, there has never been a temporary
penghentian sementara terhadap perdagangan saham suspension of the Company's shares trading in the last
Perseroan dalam 2 (dua) tahun terakhir. 2 (two) years.
AKSI KORPORASI TERKAIT SAHAM
Corporate Action related to Shares
Sepanjang tahun 2022, tidak pernah terjadi sanksi penghentian Throughout 2022, there were no sanction of temporary trading
sementara terhadap perdagangan saham Perseroan. suspension of the Company's shares.
2022 Annual Report & Sustainability Report
21 PT Krakatau Steel (Persero) Tbk
Page 24
KILAS KINERJA 2022
2022 Performance Overview
PERISTIWA PENTING 2022
Event Highlights 2022
5 JANUARI | JANUARY 7 JANUARI | JANUARY
Krakatau Steel Group melakukan penanaman 600 pohon mangrove di Perseroan melakukan ekspor 27.000 ton Hot Rolled Coil ke Pakistan.
pesisir pantai Kawasan Industri Krakatau Steel untuk mengantisipasi
bencana tsunami. The Company exported 27,000 tons of Hot Rolled Coil to Pakistan.
Krakatau Steel Group planted 600 mangrove trees on the coast of
Krakatau Steel Industrial Estate to anticipate tsunami disaster.
12 JANUARI | JANUARY 28 JANUARI | JANUARY
Perseroan melakukan penandatanganan Nota Kesepahaman tentang Perseroan melakukan penandatanganan Long Term Supply
Pengembangan Bisnis dengan PT Kereta Api Indonesia. Agreement (LTSA) dengan PT Bangun Era Sejahtera sebanyak
25.000 ton untuk produk Hot Rolled Coil, Hot Rolled Plate, dan Cold
The Company signed a Memorandum of Understanding on Business Rolled Coil.
Development with PT Kereta Api Indonesia.
The Company signed a Long Term Supply Agreement (LTSA) with
PT Bangun Era Sejahtera for 25,000 tons of Hot Rolled Coil, Hot Rolled
Plate, and Cold Rolled Coil products.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
22
Page 25
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
14 MARET | MARCH 17 MARET | MARCH
Terbitnya Peraturan Menteri Keuangan No. 15 Tahun 2022 terkait Perseroan melakukan ekspor 40.000 ton Hot Rolled Coil ke Pakistan
kebijakan pengenaan Bea Masuk Anti-Dumping atas impor produk dan 30.000 ton ke Vietnam.
baja jenis HRC Alloy asal Tiongkok yang efektif berlaku pada 15 Maret
2022 dalam rangka menanggulangi permasalahan unfair trade. The Company exported 40,000 tons of Hot Rolled Coil to Pakistan and
30,000 tons to Vietnam.
Issuance of Minister of Finance Regulation No. 15 Year 2022 related
to the policy of imposing Anti-Dumping Import Duty on imports of
HRC Alloy steel products from China which is effective on March 15,
2022 in order to tackle unfair trade issues.
28 MARET | MARCH 29 MARET | MARCH
Perseroan melakukan penandatanganan LTSA dengan PT Fumira Perseroan bekerja sama dengan PT NS Bluescope melakukan ekspor
sebanyak 72.000 ton per tahun untuk produk Cold Rolled Coil. 4.600 ton baja ke Amerika Serikat.
The Company signed an LTSA with PT Fumira for 72,000 tons per year The Company cooperated with PT NS Bluescope to export 4,600 tons
of Cold Rolled Coil products. of steel to the United States.
2022 Annual Report & Sustainability Report
23 PT Krakatau Steel (Persero) Tbk
Page 26
KILAS KINERJA 2022
2022 Performance Overview
31 MARET | MARCH 19 MEI | MAY
Perseroan dan PT Tata Metal Lestari melakukan kerja sama Berdasarkan keputusan Rapat Umum Pemegang Saham Luar Biasa
pengembangan KRASHome, yaitu bangunan hunian berbahan dasar (RUPSLB) tahun 2022, Perseroan melakukan peningkatan kepemilikan
konstruksi baja modern dengan konsep Light Pre-Engineered Building saham PT Krakatau Posco menjadi 50% sebagai bagian dari rencana
(Light PEB). Perseroan ke depan untuk memperbesar kapasitas produksi baja di
Indonesia.
The Company and PT Tata Metal Lestari collaborated in the
development of KRASHome, a residential building based on modern Based on the decision of the Extraordinary General Meeting of
steel construction with the concept of Light Pre-Engineered Building Shareholders (EGMS) in 2022, the Company increased the share
(Light PEB). ownership of PT Krakatau Posco to 50% as part of the Company’s
future plans to expand steel production capacity in Indonesia.
25 MEI | MAY 28 JULI | JULY
Perseroan dan Baowu Group Zhongnan Co. Ltd. menandatangani Perseroan bersama Kementerian Investasi RI menandatangani Nota
Nota Kesepahaman untuk reaktivasi Pabrik Blast Furnace milik Kesepahaman kerja sama investasi dengan POSCO sebesar USD3,5
Perseroan. miliar.
The Company and Baowu Group Zhongnan Co. Ltd. signed a The Company and the Indonesian Ministry of Investment signed a
Memorandum of Understanding for the reactivation of the Company’s Memorandum of Understanding for investment cooperation with
Blast Furnace Plant. POSCO amounting to USD3.5 billion.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
24
Page 27
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
8 SEPTEMBER | SEPTEMBER 19 SEPTEMBER | SEPTEMBER
Perseroan melakukan penandatanganan LTSA dengan PT Arcelor Perseroan melakukan penandatanganan LTSA dengan PT Indonesia
Mittal Nippon Steel Indonesia sebanyak 360.000 ton Hot Rolled Coil Steel Tube sebanyak 30.000 ton per tahun baja Hot Rolled Coil, Hot
untuk dua tahun. Rolled Pickled Oil, dan Cold Rold Coil.
The Company signed an LTSA with PT Arcelor Mittal Nippon Steel The Company signed an LTSA with PT Indonesia Steel Tube for 30,000
Indonesia for 360,000 tons of Hot Rolled Coil for two years. tons per year of Hot Rolled Coil, Hot Rolled Pickled Oil, and Cold Rolled
Coil.
12 OKTOBER | OCTOBER 18 OKTOBER | OCTOBER
Perseroan lunasi utang Commerzbank senilai total USD216 juta atau Perseroan melakukan penandatanganan Perjanjian Studi Bersama
setara dengan Rp3,3 triliun. Selama periode 2020-2022 Krakatau Steel dengan PT Pertamina Power Indonesia dan IGNIS Energy Holdings
sudah membayar utang yang terdiri dari utang Tranche A sebesar untuk melakukan pengembangan Blue & Green Hydrogen dan Energi
USD27,7 juta, WCBL sebesar USD200 juta, dan pinjaman kepada Baru & Terbarukan di wilayah Industri Krakatau Steel.
Commerzbank sebesar USD260 juta.
The Company signed a Joint Study Agreement with PT Pertamina
The Company paid off Commerzbank’s debt worth a total of USD216 Power Indonesia and IGNIS Energy Holdings to develop Blue &
million or equivalent to Rp3.3 trillion. During the 2020-2022 period Green Hydrogen and New & Renewable Energy in the Krakatau Steel
Krakatau Steel has paid debts consisting of Tranche A debt of USD27.7 Industrial area.
million, WCBL of USD200 million, and loans to Commerzbank of
USD260 million.
28 NOVEMBER | NOVEMBER 22 DESEMBER | DECEMBER
Perseroan menambah kepemilikan saham di Krakatau Posco menjadi Perseroan melakukan ekspor produk Hot Rolled Coil sebesar 30.000
50% dari sebelumnya 30%. ton dengan negara tujuan Vietnam.
The Company increased its shareholding in Krakatau Posco to 50% The Company exported 30,000 tons of Hot Rolled Coil products to
from 30% previously. Vietnam.
2022 Annual Report & Sustainability Report
25 PT Krakatau Steel (Persero) Tbk
Page 28
KILAS KINERJA 2022
2022 Performance Overview
PENGHARGAAN DAN SERTIFIKASI 2022
Awards and Certifications 2022
PENGHARGAAN
Awards
Jenis Penghargaan Pemberi Tanggal Penerimaan
No
Type of Award Awarding Institution Date of Award
1 Perusahaan BUMN Terbaik II Kategori Strategi Tumbuh dan Bertahan Anugerah BUMN 2022 25 Maret 2022
Best SOE Company II Category of Growth and Survival Strategy March 25, 2022
2 Perusahaan BUMN Terbaik II Kategori Transformasi Organisasi Anugerah BUMN 2022 25 Maret 2022
Second Best SOE Company in the Organizational Transformation March 25, 2022
Category
3 Most Innovative Manufacturing Company for The Developing Digital Warta Ekonomi 2 April 2022
Technology for Operational and Service Excelence April 2, 2022
4 Best Public Company with The Capacious Market Capitalization for Warta Ekonomi 4 Agustus 2022
Sustainability Business August 4, 2022
5 Fortune 100 Indonesia‘s Biggest Corporations Fortune 10 Agustus 2022
August 10, 2022
6 Best TJSL (Tanggung Jawab Sosial dan Lingkungan) 2022 Warta Ekonomi 29 September 2022
Best TJSL (Social and Environmental Responsibility) 2022 September 29, 2022
7 Industri Hijau Level 5 (Level Tertinggi) Kementerian Perindustrian RI 25 November 2022
Green Industry Level 5 (Highest Level) Ministry of Industry of RI November 25, 2022
SERTIFIKASI
Certification
Nomor Sertifikat Nama Badan Sertifikasi Masa Berlaku
No
Certificate Number Name Certification Body Validity Period
1 00069.19.CG00638 BIRO KLASIFIKASI INDONESIA (GRADE OF Biro Klasifikasi Indonesia 07/08/2019 -
STEEL KI-A;KI-B;KI-A32;KI-A36) Indonesian Classification Bureau 07/08/2024
2 STML-T1892600 ABS_Pacific (American Bureau of Shipping) American Bureau of Shipping 14-08-2019
-
14-08-2024
3 2814/CPR/MUM/2010010/1 CE MARKING Llyod’s Register 16/02/2022 -
30/06/2023
4 JQID08003-005 JIS G 3503 JQA 21/09/2021 -
09/11/2023
5 JQID08004-005 JIS G 3505 JQA 21/09/2021 -
09/11/2023
6 JQID08005-005 JIS G 3101 JQA 21/09/2021 -
JIS G 3106 09/11/2023
JIS G 3136
7 JQID08006-006 JIS G 3131 HR JQA 13/06/2022 -
JIS G 3141 CR 09/11/2023
8 PC000773 SIRIM PRODUCT CERTIFICATION LICENCE SIRIM QAS lnternational Sdn. Bhd. 07/09/2022 -
13/09/2023
9 PC000782 SIRIM PRODUCT CERTIFICATION LICENCE SIRIM QAS lnternational Sdn. Bhd. 07/09/2022 -
20/09/2023
10 PC000804 SIRIM PRODUCT CERTIFICATION LICENCE SIRIM QAS lnternational Sdn. Bhd. 07/09/2022 -
04/10/2023
11 139/15.01.04/19/LSPro/XI/2019 SNI-07-0601-2006 LSPro BSPJI Surabaya 21/11/2019 -
HRC Product Kemenperin RI 20/11/2023
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
26
Page 29
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Warta Ekonomi proudly honors:
PT Krakatau Steel (Persero) Tbk
Warta Ekonomi proudly honors:
as
PT Krakatau Steel (Persero) Tbk Indonesia Best Public Company 2022 with The Capacious Market
Capitalization for Sustainability Business
Sector
Basic Materials
Sub Sector
Steel industry
as
Best TJSL 2022 with Outstanding Development of
Thursday, August 4th 2022
Sustainable Social and Community Life Programs Jakarta
Category: Manufacturing Industry
Thursday, September 29th 2022
Jakarta Fadel Muhammad Muhamad Ihsan
Founder & President Commissioner CEO & Chief Editor
Muhamad Ihsan
CEO & Chief Editor
SERTIFIKASI
Certification
Nomor Sertifikat Nama Badan Sertifikasi Masa Berlaku
No
Certificate Number Name Certification Body Validity Period
12 140/15.01.05/19/LSPro/XI/2019 SNI-07-3567-2006 LSPro BSPJI Surabaya 21/11/2019 -
CRC Product Kemenperin RI 20/11/2023
13 101/W/Pro/B/V/2020 SNI-07-0954-2005 Balai Sertifikasi Industri 12-05-2020 -
Baja Tulangan Beton dalam Bentuk Gulungan Kemenperin RI 11-05-2024
Concrete Reinforcing Steel in Rolls Industrial Certification Center of
the Ministry of Industry
14 EMS 00104 SNI ISO 14001:2015 Sucofindo (SICS) 04/01/2021 -
SML 07/08/2023
15 OHS 00111 SNI ISO 45001:2015 Sucofindo (SICS) 04/01/2021 -
SMK3 07/08/2023
16 QSC 00819 SNI ISO 9001:2015 Sucofindo (SICS) 04/01/2021 -
SMM 07/08/2023
17 SAB 00004 SNI ISO 37001:2016 Sucofindo (SICS) 11/08/2020 -
SMAP 10/08/2023
18 SMK3 Sistem Manajemen Keselamatan dan Kementerian Ketenagakerjaan RI 17/09/2020 -
Kesehatan Kerja 17/09/2023
Occupational Health and Safety Management
System
19 LK-049-IDN Laboratorium Kalibrasi Komite Akreditasi Nasional (KAN) 24/04/2019 -
Calibration Laboratory National Accreditation Committee 23/04/2024
(KAN)
20 LP-951-IDN Laboratorium Uji Lingkungan Komite Akreditasi Nasional (KAN) 02/06/2020 -
Environmental Test Laboratory National Accreditation Committee 16/12/2024
(KAN)
21 LP-964-IDN Laboratorium Uji Kimia & Mekanik Komite Akreditasi Nasional (KAN) 20/05/2020 -
Chemical & Mechanical Test Laboratory National Accreditation Committee 19/01/2025
(KAN)
22 S/183/VI/PAM.1./2022 Sertifikat AUDIT SISTEM MANAJEMEN Kepala Kepolisian Negara 20/06/2022 -
PENGAMANAN Republik Indonesia 20/06/2025
Certificate of AUDIT OF SECURITY Chief of the Indonesian National
MANAGEMENT SYSTEMS Police
23 LR21431415WA LIOYD'S REGISTER LIOYD'S REGISTER 31/01/2021 -
30/01/2024
24 JKA 1311232 ASTM LIOYD'S REGISTER 27/12/2013 -
31/12/9999
2022 Annual Report & Sustainability Report
27 PT Krakatau Steel (Persero) Tbk
Page 30
02
Page 31
LAPORAN MANAJEMEN Management Report
Page 32
LAPORAN MANAJEMEN
Management Report
LAPORAN DEWAN Dewan Komisaris berpendapat bahwa Direksi telah
KOMISARIS menunjukkan profesionalisme dan kepiawaian dalam
mengarungi berbagai tantangan sehingga Perseroan
Board of Commissioners
mampu melanjutkan pertumbuhan kinerja yang positif
Report
di tahun 2022.
According to the Board of Commissioners, the Board of
SUHANTO
Komisaris Utama
Directors has demonstrated professionalism and expertise in
President Commissioner overcoming various challenges so that the Company enabled
to record positive performance in 2022.
PARA PEMEGANG SAHAM DAN PEMANGKU
KEPENTINGAN YANG TERHORMAT,
Dear Shareholders and Stakeholders,
Puji dan syukur kepada Tuhan Yang Maha Praise and gratitude be to God the Almighty
Kuasa atas limpahan nikmat dan karunia for His abundant blessing and gifts that
yang diberikan sehingga Perseroan have allowed the Company to navigate
mampu melalui tantangan dan peluang through the tough challenges of fiscal
yang ada dengan kinerja yang baik di 2022 while capturing all the opportunities
tahun 2022. Sebagai perusahaan Badan as the year unfolded. As a State-Owned
Usaha Milik Negara (BUMN) yang bergerak Enterprise (SOE) engaged in the steel
di bidang produksi baja, Perseroan production industry, the Company has a
memiliki peran yang cukup besar dalam major role in supporting the nation’s steel
mendukung perkembangan industri baja industry as it develops toward becoming
nasional yang mandiri. Menyadari peran self-reliant. Aware of the Company’s
strategis Perseroan bagi keberlangsungan very strategic role in helping to build a
industri baja nasional, Dewan Komisaris sustainable steel industry, we did our best
terus berupaya melaksanakan fungsi as the Board of Commissioners to oversee
pengawasan dan pemberian nasihat yang the Board of Directors and the relevant
optimal terhadap Direksi beserta jajaran management teams and assist them
terkait agar mereka mampu memimpin with our advice so they could best lead
jalannya Perseroan serta melaksanakan the Company while fulfilling the executive
tugas yang diamanatkan oleh pemegang duties mandated by the Shareholders.
saham dengan sebaik-baiknya.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
30
Page 33
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Untuk itu pada kesempatan yang baik ini perkenankanlah Therefore, we would like to take this occasion to submit a Report
kami menyampaikan Laporan Pelaksanaan Pengawasan dan of our oversight and consultative duties on the Company’s
Pemberian Nasihat atas Pengelolaan Perseroan tahun 2022. management over the course of 2022. This report covers our
Penyampaian laporan ini akan mencakup uraian terkait penilaian appraisal of the Board of Directors, oversight of the Company’s
kinerja Direksi, pengawasan terhadap implementasi kebijakan dan policies and strategies, an overview of the Company’s future
strategi Perseroan, pandangan atas prospek usaha Perseroan ke business prospects, a synopsis of the implementation of Good
depan, pandangan atas penerapan Tata Kelola Perusahaan yang Corporate Governance, and the assessment we made on the
Baik, serta penilaian terhadap kinerja Komite-Komite di bawah Committees who worked under us.
Dewan Komisaris.
PANDANGAN TERHADAP PERKEMBANGAN OUR VIEW ON MACROECONOMIC DEVELOPMENT
MAKROEKONOMI DAN INDUSTRI BAJA NASIONAL AND THE NATIONAL STEEL INDUSTRY
Perekonomian global sepanjang 2022 masih diwarnai dengan Throughout 2022, the global economy was marked by many
berbagai tantangan eksternal terutama karena terimbas oleh external challenges due mainly to the world geopolitical tensions
ketegangan geopolitik dunia yang dipicu oleh perang Rusia-Ukraina triggered by the Russia-Ukraine war and the subsequent
serta pengenaan sanksi yang mengikutinya telah menyebabkan sanctions imposed by certain countries, creating barriers in
pasokan komoditas dunia yang terbatas. Perkembangan ini world commodity supplies. This unfavorable trend has worsened
memperburuk gangguan mata rantai pasokan global mengingat global supply disruptions, especially considering that the trade
perang dagang antara Amerika Serikat (AS) dan Tiongkok yang war between the United States (US) and China persisted, and
masih berlanjut dan pembatasan mobilitas akibat dari COVID-19 the latter had not lifted her Covid-induced mobility restrictions.
di Tiongkok yang belum usai. Kombinasi dari kelanjutan dampak This pandemic’s further aftermath, combined with geopolitical
pandemi yang belum usai dan imbas dari ketegangan geopolitik tensions in several countries, caused sharp increases in world
di beberapa negara telah memicu kenaikan inflasi yang sangat energy and food prices that eventually fueled fires of inflation in
tinggi di negara-negara maju akibat kenaikan tajam harga energi developed nations.
dan pangan dunia.
Tantangan menjadi makin kompleks saat berbagai bank sentral The challenges became even more complex when central banks
dunia menempuh kebijakan moneter ketat dalam mengendalikan around the world adopted tight monetary policies to curb inflation.
kenaikan inflasi. The Fed dan European Central Bank (ECB) serta The Fed, the European Central Bank (ECB), and some developing
sejumlah negara bank sentral negara berkembang secara agresif countries’ central banks have aggressively hiked their interest
meningkatkan suku bunga kebijakannya. Fed Fund Rate (FFR) naik rates. The Fed Funds Rate (FFR) increased from only 0-0.25%
dari 0-0,25% pada awal 2022 menjadi 4,25-4,50% di akhir 2022 when the year began to 4.25-4.50% at the end of 2022, and is
dan diperkirakan terus naik hingga 4,75-5,00% hingga triwulan bound to reach 4.75-5.00% by Q1 of 2023. The US Fed’s aggressive
I/2023. Kenaikan agresif suku bunga The Fed AS mengakibatkan increase in interest did appreciate the US dollar exchange rate,
nilai tukar dolar AS terapresiasi sehingga memberikan tekanan putting downward pressure on various other currencies, including
depresiasi terhadap berbagai mata uang dunia, termasuk nilai Indonesian Rupiah. This has prompted many global portfolio
tukar Rupiah. Dampaknya, banyak investor portofolio global investors to withdraw their funds from certain countries and
menarik dana nya dari beberapa negara dan memindahkannya ke convert them into investments in liquid assets.
alat yang likuid.
Di tengah prospek penurunan ekonomi global, perbaikan ekonomi Amid the prospect of a global economic downturn, Indonesia
Indonesia terus berlanjut. Pertumbuhan ekonomi terus membaik showed sustained economic recovery. Economic growth
sehingga sepanjang 2022 mampu tumbuh tinggi sebesar continued to improve to reach a high of 5.31% (yoy) for the
5,31% (yoy). Angka tersebut melampaui target yang ditetapkan entire year. This figure exceeded the Indonesian Government’s
Pemerintah yakni sebesar 5,2% (ctc), dan kembali mencapai target of 5.2% (ctc), and even exceeded its pre-pandemic level of
level 5% seperti sebelum pandemi, serta merupakan realisasi 5%, a record high in growth since 2014. A driver of this positive
pertumbuhan yang tertinggi sejak 2014. Perkembangan positif development was an export performance which remained strong
tersebut ditopang oleh kinerja ekspor yang tetap kuat serta and domestic demand, which continued to show solid growth
permintaan domestik yang solid seiring dengan peningkatan along with people’s increased mobility and maintained purchasing
mobilitas dan daya beli masyarakat yang masih terjaga. power. Meanwhile, the inflation rate at year-end 2022 was
Sementara itu, laju inflasi pada akhir 2022 tercatat sebesar 5,51% recorded at 5.51% (yoy), higher than the target inflation range in
2022 Annual Report & Sustainability Report
31 PT Krakatau Steel (Persero) Tbk
Page 34
LAPORAN MANAJEMEN
Management Report
(yoy), lebih tinggi dari kisaran sasaran 2022 dan diyakini akan 2022, but is expected to return to the targeted range in the second
kembali ke kisaran sasaran pada paruh kedua 2023. half of 2023.
Dari segi kinerja industri, selama periode Januari hingga Oktober On the industrial front, from January to October 2022, the ‘mother
2022, sektor 'mother of industries', yakni baja dan besi Indonesia of industries’ sector, namely Indonesian steel and iron, increased
mampu meningkatkan ekspor hingga 39,55% (yoy). Hingga kuartal exports by up to 39.55% (yoy). Until the third quarter, the iron
III/2022, neraca perdagangan besi dan baja juga mengalami and steel trade balance also experienced a surplus of USD10.61
surplus senilai USD10,61 miliar. Guna menjaga keberlangsungan billion. In order to maintain the sustainability of the nation’s iron
industri besi dan baja nasional serta untuk meningkatkan and steel industry while increasing growth and competitiveness,
pertumbuhan dan daya saing, berbagai kebijakan dan strategi the Government released pro-growth policies and strategies,
terus diupayakan Pemerintah, di antaranya melalui pemberian including incentives, such as tax holidays, tax allowances, and
insentif, seperti tax holiday, tax allowance, dan pengurangan natural gas price reductions.
harga gas bumi.
Total volume ekspor produk besi dan baja selama 2017-2022 The total export volume of iron and steel products during
terus mengalami peningkatan secara signifikan. Tren peningkatan 2017-2022 continued to increase significantly. This upward
ini terus berlanjut hingga tahun 2022 dengan volume total ekspor trend continued into 2022, with the total export volume of steel
produk baja periode Januari-November 2022 telah mencapai products for the January-November 2022 period reaching 4,381
4.381 ribu ton, atau naik 0,6% dari tahun sebelumnya yaitu thousand tons, up 0.6% from the previous year’s 4,356 thousand
sebesar 4.356 ribu ton. Ekspor produk baja karbon dan paduan tons. Exports of carbon and alloy steel products in 2022 were
di tahun 2022 tercatat sebesar 1.774 ribu ton atau naik 5,9% dari recorded at 1,774 thousand tons, up 5.9% from the previous year,
tahun sebelumnya, yang didominasi oleh produk wire rod, plate, which was dominated by wire rod, plate, and hot rolled coil (HRC)
dan gulungan canai panas (hot rolled coil/HRC). Sementara itu, products. Meanwhile, stainless steel exports amounted to 2,608
ekspor stainless steel sebesar 2.608 ribu ton atau turun 2,7% dari thousand tons, down 2.7% from the previous year.
tahun sebelumnya.
Seperti diketahui bahwa saat ini Indonesia masuk dalam lima As you all may have known, Indonesia currently ranks among the
besar eksportir besi dan baja terbesar di dunia. Pada 2022, ekspor top five iron and steel exporters globally. In 2022, Indonesia’s iron
besi dan baja Indonesia mencapai USD27,82 miliar, tumbuh and steel exports reached USD27.82 billion, up 52.08% year on
52,08% dari tahun sebelumnya. Dengan begitu, besi dan baja year. This means that iron and steel, including the Company’s
menjadi penyumbang ekspor ke-3 terbesar dengan pangsa 9,5% shares, were the 3rd largest contributor to total exports in
dari total ekspor 2022, termasuk Perseroan. Hal ini menunjukkan 2022 with a share of 9.5%. This, again, shows the nation’s steel
bahwa produsen baja nasional sekali lagi berhasil memanfaatkan producers’ success in capitalizing on increasingly challenging
peluang pasar global yang semakin menantang sebagai dampak global market opportunities due to the ongoing Russia-Ukraine
perang Rusia-Ukraina selain masih berlangsungnya dampak war and the further impacts of COVID-19.
COVID-19.
Didukung oleh aktivitas ekspor yang kuat selama 2022 Driven by strong export activity in 2022, the iron and steel trade
maka neraca perdagangan besi dan baja turut menunjukkan balance also developed in positive direction. The driving factor for
perkembangan positif. Adapun faktor pendorong perbaikan the improvement in the trade balance was the growth in stainless
neraca perdagangan tersebut adalah tumbuhnya produksi baja steel production as a positive impact from the downstream
stainless steel sebagai imbas positif dari kebijakan hilirisasi mineral policy and carbon steel production which is the impact of
mineral serta produksi baja karbon yang merupakan dampak dari investments made by various global steel producers.
investasi berbagai produsen baja global.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
32
Page 35
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PENILAIAN ATAS KINERJA DIREKSI DI TAHUN 2022 OUR ASSESSMENT OF THE PERFORMANCE OF
THE BOARD OF DIRECTORS IN 2022
Dewan Komisaris menggunakan Rencana Kerja dan Anggaran We used the 2022 Corporate Work Plan and Budget (RKAP)
Perusahaan (RKAP) Tahun 2022 yang telah disusun dan which had been prepared and mutually agreed upon as the basis
disepakati bersama sebagai dasar acuan untuk melakukan of reference for evaluating the performance of the Directors in
evaluasi atas kinerja Direksi dalam melakukan pengelolaan managing the Company. We based our assessment on certain
Perseroan. Penilaian Dewan Komisaris tersebut didasarkan atas factors that included the achievement of operational, financial and
pertimbangan beberapa faktor di antaranya pencapaian kinerja other performances which are closely related to the sustainability
operasi, keuangan dan kinerja lainnya yang berkaitan erat bagi of the Company’s business. In addition, our assessment was also
keberlanjutan kegiatan usaha Perseroan. Disamping itu, penilaian based on how the Company had achieved its Key Performance
kami juga didasarkan pada pencapaian atas Indikator Pencapaian Indicators/” KPI” as had been that has been predetermined by the
Kinerja (Key Performance Indicators/”KPI”) Perseroan yang telah Ministry of SOEs.
ditetapkan oleh Kementerian BUMN.
Dewan Komisaris menyampaikan apresiasi atas kinerja Direksi The Board of Commissioners expresses its appreciation for the
dalam merealisasikan target-target yang ditetapkan dalam RKAP performance of the Board of Directors in realizing the targets set
2022 yang ditandai dengan membaiknya kinerja operasional dan in the 2022 RKAP, as shown in improved operational and financial
keuangan. Hal ini tercermin dari tercapainya target atas parameter- performance. This is reflected in the achievement of targets on
parameter kinerja utama seperti penjualan dan EBITDA. Direksi key performance parameters, such as sales and EBITDA. The
telah menjalankan strategi penjualan dan finansial dengan baik Board of Directors has carried out successful sales and financial
sehingga pendapatan neto dapat meningkat dan mencapai target strategies resulting in increased net income and achievement
RKAP. Program-program efisiensi perlu terus dilakukan secara of RKAP targets. Efficiency programs need to be carried out
berkesinambungan di segala unit bisnis Perseroan. continuously in all of the Company's business units.
Pencapaian atas KPI Perseroan yang telah ditetapkan The achievement of the Company's KPIs as set by the Ministry
Kementerian BUMN, dinilai cukup baik. Direksi perlu of SOEs is considered satisfactory. The Board of Directors needs
memperhatikan besarnya nilai kewajiban/liabilitas sehingga to pay attention to the the Company’s level of liabilities in order
kewajiban tersebut dapat dikelola dengan baik dan tidak to properly manage these obligations without burdening the
membebani keuangan Perseroan. Berbagai inisiatif strategis perlu Company's finances. Various strategic initiatives need to be
dilakukan dengan cermat sehingga dapat membantu pemenuhan carried out carefully so that they can help fulfill the Company's
kewajiban Perseroan. liabilities.
Dari segi bottom line, Perseroan berhasil membukukan laba In terms of bottom line, the Company managed to book a net
bersih sebesar USD22,64 juta selama 2022, didukung oleh profit of USD22.64 million during 2022, supported by increasing
realisasi pendapatan yang terus meningkat. Selain mengandalkan revenue realization. Not only did the management rely on sales,
penjualan, Perseroan berhasil mengendalikan biaya produksi they also managed to keep production costs at a reasonable level
di tingkat yang wajar dengan menerapkan langkah-langkah by consistently implementing efficiency measures over the past
efisiensi secara konsisten selama beberapa tahun terakhir few years that resulted in the Company recording positive EBITDA
sehingga posisi EBITDA dan Laba Operasi Perseroan menunjukkan position and Operating Profit.
hasil yang positif.
Selain mengapresiasi keberhasilan Direksi dalam mengelola Other than the Board of Directors’ professional finance
keuangan Perseroan secara profesional, Dewan Komisaris management, we also applaud the achievement of operational
juga menyambut baik pencapaian kinerja operasional dimana performance where the Company produced a total volume of
Perseroan berhasil memproduksi total volume baja mencapai steel reaching Total production was recorded at 1,880,560 tonnes
produksi 1.880.560 ton di tahun 2022 dengan pertumbuhan in 2022, growing by 7.4% over the past four years.
produksi selama empat tahun terakhir sebesar 7,4%.
2022 Annual Report & Sustainability Report
33 PT Krakatau Steel (Persero) Tbk
Page 36
LAPORAN MANAJEMEN
Management Report
Atas segala pencapaian yang berhasil diraih Perseroan sepanjang On what the Company achieved this year, we give a positive
tahun ini, Dewan Komisaris memberikan penilaian positif terhadap assessment to the Board of Directors for the many efforts they
Direksi yang telah mengupayakan berbagai cara dan tekad kuat made and their strong determination that enabled the Company
sehingga Perseroan dapat mempertahankan kinerja positif to maintain positive performance amidst economic uncertainty
di tengah ketidakpastian ekonomi dan resesi global. Kendati and global recession. While the overall performance of the
secara keseluruhan kinerja Direksi sudah cukup baik, kami tetap Board of Directors was satisfactory, we urged them not to grow
mengingatkan Direksi agar selalu memperhatikan pasang surut complacent and remain watchful of the challenges of recent years
tantangan yang dihadapi serta mengedepankan aspek-aspek while prioritizing the risk management aspect in working their
manajemen risiko dalam menjalankan strategi usaha sehingga business strategies in order to sustain the Company’s business
keberlangsungan usaha Perseroan sebagai perusahaan baja as the largest national steel company in Indonesia.
nasional terbesar di Indonesia senantiasa terjaga.
PENGAWASAN DI DALAM PROSES PERUMUSAN OVERSIGHT IN THE PROCESS OF STRATEGY
DAN IMPLEMENTASI STRATEGI FORMULATION AND EXECUTION
Sebagai organ Perseroan yang bertugas melakukan As the Company's supervisory organ, the Board of Commissioners
pengawasan, Dewan Komisaris telah secara penuh mengawasi has supervised the formulation of performance targets and
proses perumusan target kinerja dan mengawal implementasi oversaw the implementation of strategies by the Board of
strategi yang dijalankan oleh Direksi beserta jajaran terkait. Directors and related staff. We have carried out these activities
Kegiatan ini kami dengan penuh kehati-hatian, komprehensif, carefully, comprehensively and continuously as part of the
dan berkelanjutan sebagai salah satu wujud pelaksanaan tugas supervisory duties of the Board of Commissioners.
pengawasan Dewan Komisaris.
Untuk menjalankan tugas tersebut, Dewan Komisaris dan To carry out this task, the Board of Commissioners and the Board
Direksi membangun komunikasi secara aktif dan efektif of Directors establish active and effective communication in
dalam memberikan berbagai arahan dan rekomendasi atas providing directions and recommendations on the implementation
implementasi strategi Perseroan. Pengawasan dilakukan of Company strategy. We had direct oversight meetings with the
secara langsung dalam rapat-rapat bersama Direksi dan Board of Directors and the Management, where we also engaged
Manajemen dengan turut melibatkan komite pendukung di the committees tasked to assist us with our duties. Other than
bawah Dewan Komisaris. Di luar pelaksanaan rapat, kami juga the scheduled meetings, we would ask the Board of Directors
dapat sewaktu-waktu meminta penjelasan kepada Direksi dan and the management teams for clarification on certain matters
manajemen atas hal-hal yang sifatnya mendesak serta perlu we considered urgent and needed our attention or give them our
mendapatkan perhatian Dewan Komisaris ataupun secara tertulis recommendations and inform some of the decisions we made in
menyampaikan rekomendasi dan keputusan di luar rapat. writing.
Berdasarkan hasil pengawasan sepanjang 2022, kami menilai Based on our 2022 monitoring results, we think that the Board
Direksi telah menentukan dan menerapkan berbagai strategi yang of Directors has set and executed various appropriate strategies
tepat dalam rangka menjaga keberlangsungan kegiatan usaha to maintain the continuity of the Company’s business activities,
Perseroan, di antaranya mendorong efisiensi yang masif pada which entailed encouraging massive efficiency in all operational
semua aspek operasional maupun bisnis, melanjutkan fokus and business aspects, continuing to focus on business
pada restrukturisasi bisnis, keuangan, dan Sumber Daya Manusia restructuring, finance and Human Resources (HR), as well as
(SDM), serta menerapkan berbagai inisiatif strategis transformatif undertaking other transformative strategic initiatives involving the
lainnya yang melibatkan Perseroan dan Group. Semangat Company and the Group. The spirit of Business Transformation
Transformasi Bisnis dan Restrukturisasi yang telah dijalankan and Restructuring that has been carried out since early 2020 has
sejak awal tahun 2020 menjadi pijakan yang memberikan energi become a foundation on which to infuse positive energy for all
positif bagi seluruh insan Perseroan sehingga bahkan melahirkan Company personnel that even given birth to the “PTKS BANGKIT”
slogan “PTKS BANGKIT” dan “EXPLORE TO EMPOWER”. and “EXPLORE TO EMPOWER” slogans.
Untuk tahun 2022, Dewan Komisaris juga memberikan prioritas Throughout 2022, we placed our oversight priority on how the
pengawasan pada upaya pemenuhan kewajiban Perseroan atas Company could meet its due financial obligations. To ensure our
utang yang jatuh tempo di tahun 2022. Untuk memastikan hal oversight was effective, we established a Task Force Team for
ini, Dewan Komisaris membentuk Tim Task Force Pengawasan Oversight of Repayment of the 524 million Debt Tranche B that
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
34
Page 37
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
rencana Pelunasan Utang Tranche B Tahun 2022 senilai USD524 would mature in 2022. We even went further by doing an oversight
juta. Selain itu, Dewan Komisaris juga melakukan pengawasan to meet the aspirations of the Series A Dwiwarna Shareholders
sesuai dengan aspirasi Pemegang Saham Seri A Dwiwarna, that we ought to oversee – periodically - the aspects of financial,
yaitu melakukan pengawasan terhadap aspek kinerja keuangan, production, commercial (logistics & sales marketing), strategic
produksi, komersial (logistik & sales marketing), inisiatif atau initiatives or projects, corporate governance, HR, and risk
proyek strategis, tata kelola perusahaan, SDM, dan manajemen management performances.
risiko yang dilakukan secara periodik.
Setelah menjalankan peran pengawasan penuh terhadap Once we had completed our oversight of how the Board of
kinerja Direksi atas pengelolaan Perseroan, Dewan Komisaris Directors managed the Company, we think that the Board of
menilai Direksi dan seluruh jajaran terkait telah melaksanakan Directors and the relevant management teams had effectively
implementasi kebijakan dan strategi yang efektif, sesuai rencana executed their policies and strategies according to the agreed
kerja serta anggaran yang telah disusun. Lebih dari itu, kebijakan work plans and budgets. Further, not only were their policies
dan strategi yang disusun dan diimplementasikan secara and strategies responsive to opportunities that emerged, but
menyeluruh telah mampu merespons sejumlah peluang yang they were also adaptive to challenges. All policies and strategies
ada serta bersifat adaptif terhadap tantangan-tantangan yang implemented have also taken into account the recommendations
dihadapi. Seluruh kebijakan dan strategi yang diterapkan juga and suggestions we have provided on various occasions.
telah mempertimbangkan rekomendasi dan saran yang kami
berikan di berbagai kesempatan.
PANDANGAN ATAS PROSPEK USAHA TAHUN 2023 VIEWS ON THE 2023 BUSINESS PROSPECTS
YANG TELAH DISUSUN DIREKSI PREPARED BY THE BOARD OF DIRECTORS
Mengawali tahun 2023, perkembangan ekonomi global masih As 2023 began to unfold, global economic developments still
dibayangi dengan risiko perlambatan meskipun tekanan inflasi saw a cloud of downturn risk, although inflationary pressures
mulai mereda sementara harga komoditas mulai mengalami were diminishing and commodity prices moderating. Global
moderasi. Aktivitas manufaktur global secara umum masih manufacturing activities remained weak, although they have
lemah meski relatif membaik dibandingkan akhir tahun 2022, improved from the end of 2022 figure, where the global
dimana PMI Manufaktur global per Februari 2023 berada di Manufacturing PMI for February 2023 was at 50, up from 49.1
tingkat 50, meningkat dibandingkan bulan sebelumnya sebesar a month earlier. This score shows improvements in global
49,1. Perolehan skor ini menunjukkan adanya perbaikan kinerja manufacturing performance since it first contracted in September
manufaktur global sejak memasuki zona kontraksi pada 2020 due to the pandemic.
September 2020 lalu di masa pandemi.
Di tengah proyeksi pelemahan pertumbuhan ekonomi dunia, Amidst the projected downturn in global economic growth over
ekonomi Indonesia diperkirakan tetap akan mampu tumbuh the course of 2023, the Indonesian economy is expected to
secara kuat pada kisaran 4,5-5,3% (yoy) di tahun 2023. continue to grow strongly in the range of 4.5-5.3% (yoy). The
Berlanjutnya pemulihan ekonomi Indonesia didorong oleh tetap continued recovery of the Indonesian economy will be driven
baiknya permintaan domestik sejalan dengan terus meningkatnya by strong domestic demand in line with increasing mobility and
mobilitas dan berlanjutnya penyelesaian Program Strategis the continuation of the National Strategic Program (PSN), while
Nasional (PSN), sedangkan ekspor sedikit melambat sejalan exports will slow slightly in line with the expected slowdown in
dengan melambatnya pertumbuhan ekonomi global. global economic growth.
Dari sisi industri, prospek kinerja bisnis baja pada 2023 berpotensi The steel business has a positive growth outlook in 2023, in
tumbuh positif seiring kenaikan permintaan besi dan baja dalam line with the potentially high increase in domestic demand. The
negeri yang masih tinggi. Indonesia Iron and Steel Industry Indonesia Iron and Steel Industry Association (IISIA) projects a
Association (IISIA) memproyeksikan konsumsi baja nasional growth of 6% growth to 17.3 million tonnes in 2023, considering
tumbuh hingga 6% menjadi 17,3 juta ton pada tahun 2023 the many government infrastructure projects currently underway,
mengingat banyaknya proyek infrastruktur yang sedang digarap including the construction of the National Capital City (IKN) of the
Pemerintah, salah satunya pembangunan Ibu Kota Negara (IKN) Archipelago that will predictably require 9.3 million MT of steel in
Nusantara yang diprediksi akan membutuhkan baja sebanyak 9,3 stages 1 and 2.
juta MT pada tahap 1 dan 2.
2022 Annual Report & Sustainability Report
35 PT Krakatau Steel (Persero) Tbk
Page 38
LAPORAN MANAJEMEN
Management Report
Dengan mempertimbangkan uraian di atas, Dewan Komisaris Considering the above description, the Board of Commissioners
menilai prospek usaha Perseroan tahun 2023 semakin membaik assesses that the Company's business prospects for 2023
namun tetap berhati-hati. Kami meyakini Perseroan memiliki are getting better, but remain cautious. We believe the Company
peluang besar untuk dapat berkontribusi secara optimal dalam has a great opportunity to be able to contribute optimally in
mendukung proyek-proyek infrastruktur Pemerintah di tahun supporting the Government's infrastructure projects in 2023.
2023 mendatang.
Oleh karenanya, Dewan Komisaris berpendapat asumsi-asumsi This also underlies why we consider the basic assumptions made
dasar yang dibangun Direksi dalam menetapkan target-target by the Board of Directors in setting targets for 2023 to be adequate
tahun 2023 cukup realistis dan memadai. Proyeksi keuangan and realistic. Financial projections for 2023 both related to
tahun 2023 baik terkait dengan profitabilitas maupun likuiditas profitability and liquidity are considered achievable and relatively
dinilai masih dapat dicapai (achievable) dan relatif wajar. Selain reasonable. We are even more convinced by the Board’s plan to
itu, Direksi juga berencana untuk melanjutkan program efisiensi, continue with their programs of efficiency and digitalization and
digitalisasi, serta menerapkan langkah-langkah strategis lainnya to implement other strategic steps in Subsidiaries and Associated
di Entitas Anak dan Entitas Asosiasi yang diharapkan dapat Entities that will further improve the Company’s performance
semakin meningkatkan kinerja Perseroan di tahun 2023. Inisiatif- in 2023. In all, the Company’s strategic initiatives in 2023 are
inisiatif strategis Perseroan pada tahun 2023 dipandang sudah appropriate, realistic, and according to the direction of the Series
cukup tepat, realistis, dan sesuai arahan Pemegang Saham Seri A Dwiwarna Shareholder.
A Dwiwarna.
Di tengah prospek bisnis yang positif di 2023, kami tetap Despite that positive outlook, we will keep encouraging the Board
mendorong Direksi agar terus meningkatkan kualitas produk of Directors to improve the quality of the iron and steel products
besi dan baja yang dihasilkan serta memasarkannya dengan and market them at competitive prices while providing the best
harga yang kompetitif serta terus memberikan pelayanan yang service to customers. We will also continue to assist the Board
terbaik kepada pelanggan. Dewan Komisaris juga akan terus of Directors in observing the heavy inflow of imported steel
mendampingi Direksi dalam mencermati derasnya arus masuk products and analyzing the marketing strategies carried out by
produk impor baja dan menganalisa strategi pemasaran yang the increasingly large number of competitors in the domestic
dilakukan oleh kompetitor atau pesaing di pasar domestik market. By making these efforts early on, we hope that the Board
yang kini jumlahnya semakin bertambah. Dengan melakukan of Directors can formulate the right strategy formulation and risk
upaya-upaya tersebut sejak dini, kami berharap Direksi dapat mitigation to prevent imported or competitors’ products from
merumuskan formulasi strategi dan mitigasi risiko yang tepat taking the Company’s market share.
sehingga pangsa pasar Perseroan tidak tergerus oleh produk
impor ataupun oleh produk pesaing.
Menyadari beratnya tantangan ke depan yang dihadapi Perseroan, As we do recognize how serious challenges can be ahead of us,
Dewan Komisaris berharap Direksi dan seluruh jajaran manajemen we hope the Board of Directors and all levels of management will
tetap menunjukkan semangat, soliditas, produktivitas, dan continue to work with enthusiasm, solidity, productivity, and high
integritas yang tinggi dalam bekerja sehingga target Perseroan integrity in order to further improve and realize the Company’s
untuk semakin meningkatkan kinerjanya dapat terlaksana sesuai targets as planned and outlined in its corporate 2023 Consolidated
rencana sebagaimana tertuang dalam RKAP Konsolidasi tahun RKAP.
2023.
PANDANGAN ATAS PRAKTIK TATA KELOLA PERSPECTIVE ON GOOD CORPORATE
PERUSAHAAN YANG BAIK GOVERNANCE PRACTICES
Sepanjang tahun 2022, Dewan Komisaris telah melaksanakan Throughout 2022, we carried out the overall oversight function
fungsi pengawasan secara menyeluruh terhadap pengelolaan of the Company’s management as it was run by the Board of
Perseroan yang dilakukan oleh Direksi, termasuk memastikan Directors, which included ensuring that the Company’s corporate
penerapan GCG di Perseroan sudah berjalan dengan baik. governance was properly implemented. We were able to do so
Pengawasan tersebut di antaranya terlaksana dengan dukungan with the support of committees who were assigned to assist us
komite-komite di bawah Dewan Komisaris. with our duties.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
36
Page 39
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dewan Komisaris berpandangan bahwa pelaksanaan prinsip- The implementation of the principles of Good Corporate
prinsip Tata Kelola Perusahaan Yang Baik (Good Corporate Governance (GCG) within the Company remained in compliance
Governance/”GCG”) di lingkungan Perseroan telah sesuai dengan with all applicable laws and regulations. Our claim is supported
peraturan dan perundangan yang berlaku. Hal itu ditunjukan by the Company’s solid governance framework, its complete
dengan adanya governance framework, struktur tata kelola yang governance structure, and supportive internal regulations.
lengkap dan peraturan-peraturan internal yang mendukung.
Sebagai bagian yang tidak terpisahkan dari GCG, Perseroan juga As an integral part of GCG, the Company also oversees the
mengawasi implementasi Sistem Pengendalian Internal dan implementation of Internal Control System and Risk Management
Manajemen Risiko dalam satu Tata Kelola Terintegrasi dengan in one Integrated Governance that covers all Subsidiaries.
seluruh Entitas Anak. Dewan Komisaris berpendapat Direksi dan We believe that the Board of Directors and all the Company’s
seluruh organ utama maupun organ pendukung Perseroan telah governance supporting bodies have discharged their respective
menjalankan tugas dan fungsinya secara efektif dan efisien demi duties and functions effectively and efficiently to implement
terselenggaranya praktik bisnis korporasi yang sehat pada setiap healthy corporate business practices at every line of business and
lini bisnis dan tingkatan organisasi. organizational level.
Secara keseluruhan, Dewan Komisaris berpendapat bahwa Overall, the Company’s risk management, internal control system,
manajemen risiko, sistem pengendalian internal, dan kode etik and code of ethics have been running well. However, we should
di lingkungan Perseroan telah berjalan dengan baik. Namun still attend closely to room for improvement in several risk
demikian, room of improvement atas beberapa praktik manajemen management practices and internal control systems, especially in
risiko dan sistem pengendalian internal tetap perlu diperhatikan, relation to strategic initiatives.
terutama terkait inisiatif-inisiatif strategis.
Dengan mempertimbangkan seluruh hasil pengawasan atas With the overall results of oversight of GCG implementation in
penerapan GCG selama 2022, Dewan Komisaris memandang 2022 taken into account, we view that the Board of Directors
bahwa Direksi telah mampu menjaga kualitas penerapan GCG has been able to maintain the quality of GCG implementation
yang terlihat melalui hasil penilaian GCG untuk tahun 2022 oleh as seen through the results of the GCG assessment for 2022
BPKP dengan perolehan skor sebesar 85,72 dengan predikat made by BPKP that earned a score of sebesar 85.72 or falling
“Sangat Baik”. Atas pencapaian tersebut, kami memberikan under e “Excellent” predicate. On this achievement, we appreciate
apresiasi terhadap Direksi yang telah menunjukkan komitmen the Board of Directors for their strong commitment to make all
tinggi dalam mengupayakan segala bentuk perbaikan terhadap forms of improvement to the implementation of GCG and Risk
penerapan GCG dan Manajemen Risiko melalui asesmen yang Management through periodic assessments and encourage
dilakukan secara periodik dan mendorong monitoring tindak follow-up monitoring of recommendations for improvements as
lanjut atas rekomendasi perbaikan yang sudah disampaikan have been submitted in regular meetings and in letters related to
dalam rapat-rapat rutin maupun dalam surat-surat terkait rencana the action plan of the Board of Directors.
tindakan Direksi.
PANDANGAN ATAS PENGELOLAAN WHISTLE PERSPECTIVE ON THE MANAGEMENT OF THE
BLOWING SYSTEM (WBS) DAN PERAN DEWAN WHISTLE BLOWING SYSTEM (WBS) AND OUR
KOMISARIS DALAM WBS ROLE IN IT
Dalam rangka mewujudkan hadirnya lingkungan kerja yang In order to create a work environment that is disciplined,
disiplin, profesional, dan bebas dari praktik bad governance, Dewan professional, and free from bad governance practices, we
Komisaris menilai keberadaan sistem pelaporan pelanggaran acknowledge that an effective Whistle Blowing System (WBS)
atau Whistle Blowing System (WBS) memiliki peran penting plays an important role in the overall oversight function of the
dalam keseluruhan fungsi pengawasan yang dijalankan terhadap management of the Company. As the Board of Commissioners,
pengelolaan Perseroan. Menurut pandangan Dewan Komisaris, we saw quite an improvement this year in how the Company
penerapan WBS di lingkungan Perseroan telah menunjukkan implemented its WBS system. The intensive communication that
perbaikan yang cukup baik di tahun ini. Komunikasi intensif yang has been established between the Company and the Corruption
sudah terjalin antara Perseroan dan KPK menjadi langkah yang Eradication Commission (KPK) is a good step to prevent acts of
baik untuk mencegah terjadinya tindakan fraud yang dilakukan fraud potentially committed by employees.
oleh karyawan.
2022 Annual Report & Sustainability Report
37 PT Krakatau Steel (Persero) Tbk
Page 40
LAPORAN MANAJEMEN
Management Report
Guna mendukung efektivitas dan independensi pengelolaan In order to support the effectiveness and independence of
WBS, Dewan Komisaris turut berperan aktif dalam mendukung WBS management, we play an active role in supporting WBS
penerapan WBS dengan memantau pengelolaannya oleh unit kerja implementation by monitoring its management by related work
terkait dengan bantuan Komite Audit. Melalui proses pengawasan units with the assistance of the Audit Committee. Through this
tersebut, Dewan Komisaris memastikan bahwa proses tindak supervisory process, we ensure that the Company’s WBS bodies
lanjut yang dijalankan oleh organ-organ WBS Perseroan telah have run follow-up processes effectively in compliance with all
dijalakan secara efektif sesuai ketentuan yang berlaku. applicable regulations.
Kedepan, kami mendorong Direksi dan jajaran terkait agar Going forward, we encourage the Board of Directors and related
kegiatan pengenalan atau sosialisasi WBS dapat dilakukan staff to conduct more intensive WBS introduction or socialization
lebih intensif terutama terkait mekanisme penyampaian laporan activities, especially regarding the mechanism for submitting
pelanggaran yang efektif kepada seluruh stakeholders tetap effective violation reports to all stakeholders. In addition, we also
perlu dilakukan. Disamping itu, kami juga berpendapat Direksi believe that the Board of Directors needs to evaluate aspects
perlu melakukan evaluasi terhadap aspek kerahasiaan pelapor of whistleblower confidentiality and provide WBS facilities or
dan penyediaan fasilitas atau media WBS yang mudah diakses, media that are easily accessible, comfortable, and safe for
nyaman, dan aman bagi Pelapor sehingga tidak menimbulkan whistleblowers where everyone who wishes to whistle blow or
keengganan bagi pihak-pihak yang ingin melaporkan atau timbul raise concerns about the follow-up of their reports will not feel
rasa kekhawatiran mengenai tindak lanjut laporannya. reluctant.
Apabila implementasi WBS sudah berjalan efektif, Dewan Once the WBS system becomes effective, we do hope that
Komisaris berharap seluruh stakeholders dapat memanfaatkan all stakeholders can use the WBS media to report any alleged
media WBS dengan sebaik-baiknya sebagai sarana pelaporan violation presumed to have been committed so the Company can
atas dugaan pelanggaran yang terjadi dalam rangka perbaikan improve and enhance its overall performance. The effectiveness
dan peningkatan kinerja Perseroan. Efektivitas dari sistem WBS of the WBS system can also be seen from the number of reports
ini juga dapat dilihat dari banyaknya laporan yang masuk ke received through the WBS system.
dalam sistem WBS.
PENILAIAN TERHADAP KINERJA KOMITE-KOMITE ASSESSMENT OF THE PERFORMANCE OF THE
DI BAWAH DEWAN KOMISARIS COMMITTEES UNDER US
Dalam menjalankan fungsi pengawasan yang optimal terhadap In exercising optimum oversight on the Board of Directors, we
Direksi, Dewan Komisaris dibantu oleh organ pendukung, yaitu are assisted by supporting bodies, namely the Audit Committee,
Komite Audit, Komite Pengembangan Usaha dan Pemantau Business Development and Risk Management Monitoring
Manajemen Risiko, serta Komite Nominasi dan Remunerasi. Committee, and the Nomination and Remuneration Committee.
Secara umum selama 2022, Dewan Komisaris menilai ketiga In general, the three committees have made meaningful
komite tersebut telah memberikan kontribusi yang bermanfaat contributions in assisting us with our oversight duties and have
dalam membantu peran pengawasan Dewan Komisaris, serta properly discharged their respective duties and responsibilities.
telah melaksanakan tugas dan tanggung jawab masing-masing
secara baik.
Menurut pandangan Dewan Komisaris, Komite Audit telah In perespective, the Audit Committee has discharged its duties
melaksanakan tugas dan tanggung jawabnya secara efektif dan and responsibilities effectively and thoroughly, which included
menyeluruh yang mencakup pembahasan Program Kerja Internal discussing the Internal Audit Work Program and Audit and
Audit dan Laporan Hasil Audit dan Evaluasi bersama Internal Evaluation Results Reports with Internal Audit, discussing the
Audit, pembahasan audit atas laporan keuangan Perseroan audit of the Company's 2021 financial statements, discussing
tahun 2021, pembahasan Internal Control Memorandum dan the Internal Control Memorandum and PSA 62, monitoring the
PSA 62, monitoring tindak lanjut audit internal dan eksternal, follow-up of internal and external audits, monitoring financial
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
38
Page 41
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
monitoring kinerja keuangan, pembahasan Inkind HSM#2, performance, discussing Inkind HSM#2, discussing the
pembahasan penunjukan Kantor Akuntan Publik (KAP) untuk appointment of a Public Accounting Firm (KAP) to audit the 2022
audit laporan keuangan tahun 2022, telaah laporan pelaksanaan financial statements, reviewing GCG implementation reports,
GCG, pembahasan laporan pengendalian internal, pembahasan discussing internal control reports, discussing strategic initiatives
inisiatif strategis dalam rangka restrukturisasi, pembahasan for restructuring, discussing the progress of Tranche B settlement,
progress pelunasan Tranche B, pembahasan RKAP 2022 Revisi, discussing the Revised 2022 RKAP, coordinating meetings of the
rapat koordinasi Komite Audit induk dan anak perusahaan, serta parent and subsidiary Audit Committees, and discussing the
pembahasan RKAP tahun 2023. Di luar itu, Dewan Komisaris juga 2023 RKAP. We also appreciate the performance of the Audit
mengapresiasi kinerja Komite Audit yang telah melaksanakan Committee for the effective working relationship they built with
hubungan kerja yang efektif bersama Unit Audit Internal hingga the Internal Audit Unit and external auditors.
auditor eksternal selama tahun 2022.
Demikian pula, Komite Pengembangan Usaha dan Pemantau In the same fashion, the Business Development and Risk
Manajemen Risiko juga telah melaksanakan tugas dan Management Monitoring Committee has also thoroughly
tanggung jawabnya secara menyeluruh, antara lain meliputi discharged its duties and responsibilities, which included
monitoring progress proyek dan insiatif strategis, monitoring monitoring progress made in projects and strategic initiatives,
kinerja keuangan, pembahasan inisiatif strategis dalam rangka monitoring financial performance, discussing strategic initiatives
restrukturisasi, pembahasan progress pelunasan Hutang Tranche in the context of restructuring, discussing the progress of
B, pembahasan Inkind HSM#2, pembahasan divestasi Anak repayment of Tranche B Debt, discussing Inkind HSM#2,
Perusahaan, pembahasan implementasi manajemen risiko, discussing Subsidiary divestment, discussing risk management
telaah terhadap RKAP 2023, pembahasan RKAP 2022 Revisi, implementation, reviewing 2023 RKAP, discussing Revised
pembahasan PMN dan OWK Seri B, pembahasan program TJSL, 2022 RKAP, discussing PMN and OWK Series B, discussing TJSL
pembahasan tindakan-tindakan strategis terkait joint venture dan program, discussing strategic actions related to joint ventures
Entitas Anak yang memerlukan persetujuan Dewan Komisaris, and Subsidiaries that require our approval, and doing other tasks
serta menjalankan tugas-tugas tambahan dari Dewan Komisaris. we had assigned them with.
Dewan Komisaris juga memberikan penilaian positif terhadap We also had a positive assessment of the Nomination and
Komite Nominasi dan Remunerasi yang telah menjalankan Remuneration Committee, which has carried out its activities
aktivitas-aktivitasnya dengan sangat baik di tahun 2022, very well in 2022, including reviewing BOD-1 talent proposals,
antara lain melakukan telaah terhadap usulan talent BOD-1, supporting us with our oversight duties, especially on the
mendukung pengawasan Dewan Komisaris khususnya terkait nomination function by conducting an in-depth examination
fungsi nominasi dengan melakukan pendalaman terhadap calon of prospective Directors and Commissioners of Subsidiaries,
Direktur dan Komisaris Entitas Anak, pembahasan optimalisasi discussing workforce optimization and evaluating the membership
tenaga kerja dan evaluasi keanggotaan Unit Audit Internal, telaah of the Internal Audit Unit, reviewing changes in organizational
perubahan struktur organisasi, pembahasan sistem nominasi dan structure, discussing nomination and remuneration systems, and
remunerasi, dan pembahasan usulan remunerasi. discussing remuneration proposals.
Hasil penilaian terhadap kinerja masing-masing komite di The results of each committee's performance assessment in
tahun 2022 digunakan sebagai bahan evaluasi dan acuan bagi 2022 were then used as evaluation material and a reference in
Dewan Komisaris dalam menentukan rencana dan pelaksanaan developing goals and implementing committee development in the
pengembangan komite-komite di tahun mendatang. Semua following year. The execution of all of our supporting committees'
bentuk pelaksanaan tugas komite-komite Dewan Komisaris functions, including recommendations to Management, should
tersebut yang di dalamnya mencakup rekomendasi-rekomendasi be viewed as their contribution to improving the quality of GCG
kepada Manajemen adalah salah satu bentuk kontribusi yang implementation.
diberikan dalam rangka meningkatkan kualitas penerapan GCG.
2022 Annual Report & Sustainability Report
39 PT Krakatau Steel (Persero) Tbk
Page 42
LAPORAN MANAJEMEN
Management Report
PERUBAHAN KOMPOSISI ANGGOTA DEWAN CHANGES IN THE COMPOSITION OF THE BOARD
KOMISARIS OF COMMISSIONERS
Sampai dengan 31 Desember 2022 terdapat perubahan komposisi As of December 31, 2022, there had been changes in the
Dewan Komisaris, dengan kronologis sebagai berikut: composition of the Board of Commissioners, with the following
chronology:
PERUBAHAN SUSUNAN ANGGOTA DEWAN KOMISARIS YANG SEMULA
Changes in the composition of the Board of Commissioners, which initially
Nama Komisaris Sebelumnya Jabatan Periode Jabatan
The Name of the Commissioners Position Period of Service
I Gusti Putu Suryawirawan Komisaris Utama | President Commissioner 2018-2023
Dadang Kurnia Komisaris | Commissioner 2018-2023
David Pajung Komisaris Independen | Independent Commissioner 2020-2025
Nana Rohana Komisaris Independen | Independent Commissioner 2017-2022
Suhanto Komisaris | Commissioner 2020-2025
Trisasongko Widianto Komisaris Independen | Independent Commissioner 2020-2025
Sesuai hasil keputusan Rapat Umum Pemegang Saham Luar Pursuant to the decision of the Company's Extraordinary General
Biasa Perseroan tanggal 18 Januari 2023, susunan anggota Meeting of Shareholders on January 18, 2023, the composition of
Direksi berubah menjadi: the Board of Directors changed to:
PERUBAHAN SUSUNAN ANGGOTA DEWAN KOMISARIS BERUBAH MENJADI
Changes in the composition of the Board of Commissioners, to become
Nama Komisaris saat ini Jabatan Periode Jabatan
Name of the Commissioners Position Period of Service
Suhanto Komisaris Utama | President Commissioner 2022-sekarang
2022-present
I Gusti Putu Suryawirawan Komisaris | Commissioner 2022-sekarang
2022-present
Yudha Mediawan Komisaris | Commissioner 2023-sekarang
2023-present
David Pajung Komisaris Independen | Independent Commissioner 2020-sekarang
2020-present
Tjuk Agus Minahasa Komisaris Independen | Independent Commissioner 2022-sekarang
2022-present
Isfan Fajar Satryo Komisaris Independen | Independent Commissioner 2023-sekarang
2023-present
Perubahan komposisi Dewan Komisaris sepanjang tahun 2022 The changes in the composition of the Board of Commissioners
terjadi karena telah berakhirnya masa jabatan Komisaris Utama in 2022 were due to the expiration of the term of office of the
dan Komisaris Independen untuk 1 (satu) periode. Dewan Commissioner and Independent Commissioner for 1 (one) period.
Komisaris menyampaikan terima kasih atas kontribusi yang Please allow us to express our gratitude for the contributions
telah diberikan oleh anggota Dewan Komisaris yang sudah made by members of the Board of Commissioners who are no
tidak lagi menjabat. Kepada anggota Dewan Komisaris baru, longer serving. We congratulate and welcome the new members
kami menyampaikan selamat bergabung untuk bersama-sama of the Board of Commissioners as an important part of the
menjadi bagian penting dalam perjalanan bisnis Perseroan. Company's business journey.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
40
Page 43
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
APRESIASI APPRECIATION
Menutup Laporan ini, perkenankanlah Dewan Komisaris Closing this Report, please allow us as the Board of Commissioners
mengungkapkan rasa terima kasih yang sebesar-besarnya kepada to express our deepest gratitude to the Shareholders and other
Pemegang Saham dan para Pemangku Kepentingan lainnya atas Stakeholders for their continued trust that has allowed us to
kepercayaan yang telah diberikan sehingga kami masih dapat exercise optimum oversight throughout the year.
menjalankan fungsi pengawasan yang optimal sepanjang tahun
ini.
Tidak lupa, Dewan Komisaris juga memberikan apresiasi yang We should remember to greatly appreciate the Board of Directors
tinggi kepada Direksi dan seluruh karyawan atas kerja keras dan and all employees' hard work and dedication as they made every
dedikasinya dalam upaya mencapai target kinerja di tahun 2022. effort to deliver against their stated targets for 2022. We also
Disamping itu, Dewan Komisaris juga berterima kasih kepada would like to thank our partners who have supported local steel
para mitra yang selama ini telah mendukung produksi baja lokal production by purchasing the Company's products.
dengan membeli produk-produk Perseroan.
Semoga seluruh pencapaian dan prestasi yang berhasil diraih We sincerely hope the Company can deliver even stronger
Perseroan sampai hari ini dapat terus ditingkatkan di masa-masa accomplishments and achievements in the future. That should
yang akan datang. Dengan begitu, kami optimis Perseroan dapat allow the Company to grow sustainably and provide added value
terus tumbuh secara berkelanjutan dan mampu memberikan to Shareholders and all other Stakeholders.
nilai tambah kepada Pemegang Saham dan segenap Pemangku
Kepentingan.
Atas nama Dewan Komisaris,
On behalf of the Board of Commissoners,
SUHANTO
Komisaris Utama
President Commissioner
2022 Annual Report & Sustainability Report
41 PT Krakatau Steel (Persero) Tbk
Page 44
LAPORAN MANAJEMEN
Management Report
DEWAN KOMISARIS
Board of Commissioners
I GUSTI PUTU SURYAWIRAWAN DAVID PAJUNG SUHANTO
Komisaris Komisaris Independen Komisaris Utama
Commissioner Independent Commissioner President Commissioner
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
42
Page 45
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
TJUK AGUS MINAHASA YUDHA MEDIAWAN ISFAN FAJAR SATRYO
Komisaris Independen Komisaris Komisaris Independen
Independent Commissioner Commissioner Independent Commissioner
2022 Annual Report & Sustainability Report
43 PT Krakatau Steel (Persero) Tbk
Page 46
LAPORAN MANAJEMEN
Management Report
LAPORAN DIREKSI Berkat implementasi strategi yang tepat, performa
Board of Directors Report bisnis Perseroan sepanjang tahun 2022 sangat baik
di tengah tantangan keterbatasan modal kerja dan
ketidakpastian pasar.
Despite the challenges of limited working capital and market
uncertainty, the Company's business performance in 2022
PURWONO WIDODO
Direktur Utama
was very good thanks to the implementation of the right
President Director strategy.
PARA PEMEGANG SAHAM DAN PEMANGKU
KEPENTINGAN YANG TERHORMAT,
Dear Shareholders and Stakeholders,
Bagi Perseroan, tahun 2022 masih menjadi For the Company, 2022 will remain a
tahun yang penuh dengan tantangan dan year full of challenges and dynamics,
dinamika khususnya pada skala global particularly on a global scale, which has
yang cukup mempengaruhi kinerja industri a significant impact on the performance
baja nasional. Namun dengan langkah- of the national steel industry. However,
langkah taktis dan kebijakan strategis with tactical steps and strategic policies
yang tepat serta sinergi solid yang terjalin and the solid synergy that exists between
antara Direksi beserta seluruh jajaran the Board of Directors and all levels
manajemen dan karyawan, Perseroan of management and employees, the
berhasil melewati tahun 2022 dengan baik Company successfully passed 2022
dan melanjutkan pencapaian kinerja yang well and continued its encouraging
menggembirakan di tahun ini. performance this year.
Oleh karena itu, dengan penuh rasa syukur Therefore, with gratitude and pride, on this
dan bangga, pada kesempatan yang baik auspicious occasion, please allow me to
ini perkenanlah saya mewakili Direksi dan represent the Board of Directors and all
seluruh insan Perseroan, menyampaikan members of the Company and submit the
Laporan Pertanggung jawaban Direksi Board of Directors Accountability Report
atas kinerja usaha Perseroan untuk tahun on the Company's business performance
buku yang berakhir pada 31 Desember for the financial year ending December 31,
2022. Penyampaian Laporan Tahunan 2022. The submission of this 2022 Annual
2022 ini sekaligus menjadi bagian yang Report is, at the same time, an integral
tidak terpisahkan dari bentuk pertanggung part of management's accountability for
jawaban manajemen atas kinerja the Company's performance throughout
Perseroan sepanjang tahun 2022. 2022.
[OJK D.1][E.5][GRI 2-22]
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
44
Page 47
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PERKEMBANGAN MAKROEKONOMI GLOBAL DAN GLOBAL AND NATIONAL MACROECONOMIC
NASIONAL, SERTA KINERJA INDUSTRI BAJA DEVELOPMENT AND STEEL INDUSTRY
TAHUN 2022 PERFORMANCE IN 2022
Ekonomi Global dan Nasional The Global and National Economies
Setelah mengalami pemulihan ekonomi yang tidak berimbang Following an unbalanced economic recovery in 2021, the world
pada 2021, dunia kembali dihadapkan dengan global was again facing global shocks in the form of high inflation spikes,
shocks berupa lonjakan inflasi yang tinggi, pengetatan likuiditas tightening liquidity, high-interest rates, stagflation, geopolitical
dan suku bunga yang tinggi, stagflasi, gejolak geopolitik, climate turmoil, climate change, and crises in the energy, food, and
change, serta krisis yang terjadi pada sektor energi, pangan dan financial sectors. In 2022, the global economy was again under
finansial. Pada tahun 2022, perekonomian global kembali tertekan pressure from geopolitical tensions between Russia and Ukraine,
oleh ketegangan geopolitik Rusia-Ukraina yang mengakibatkan which caused disruptions in global energy and food supply chains,
terjadinya gangguan rantai pasokan energi dan pangan global resulting in a domino effect in the form of very high inflation in
yang pada gilirannya membawa efek domino berupa kenaikan developed countries such as the United States and Britain.
inflasi yang sangat tinggi di negara-negara maju, seperti yang
dialami Amerika Serikat dan Inggris.
Khusus bagi industri baja, meskipun pengaruh perang Rusia- Although the influence of the Russia-Ukraine war had no direct
Ukraina tidak terlalu berdampak langsung terhadap perdagangan impact on the steel trade, the reduced supply of steel raw
baja, namun berkurangnya pasokan bahan baku baja dan produk materials and semi-finished steel products to ASEAN and other
baja setengah jadi ke ASEAN maupun negara lainnya telah countries has contributed to rising steel product prices. On the
berdampak pada kenaikan harga produk baja. Di sisi lain, banyak other hand, many steel producers benefited from increased steel
produsen baja yang justru diuntungkan dengan adanya kenaikan prices. The steel industry's players enjoyed the benefits of the war
harga baja tersebut. Pelaku usaha industri baja sempat menikmati because prices increased, even for a limited time.
dampak perang tersebut karena harga melonjak meskipun dalam
kurun sementara.
Di tengah kondisi perekonomian global yang masih tidak menentu In the midst of uncertain global economic conditions and having
dan harus menanggung efek lanjutan downside risks pandemi, to bear the ongoing effects of the pandemic's downside risks, the
perekonomian Indonesia sepanjang tahun 2022 tumbuh solid di Indonesian economy grew solidly at 5.31% (yoy) throughout 2022,
angka 5,31% yoy kembali ke tingkat pertumbuhan pra-pandemi. returning to pre-pandemic growth levels. This impressive growth
Pertumbuhan impresif tersebut ditopang oleh stabilitas konsumsi was supported by the stability of public consumption, which was
masyarakat yang didukung oleh efektivitas kebijakan penanganan supported by the effectiveness of the COVID-19 pandemic and
pandemi COVID-19 dan inflasi yang terkendali. Keberlanjutan inflation-control policies. A sustained economic recovery is a
pemulihan ekonomi menjadi landasan kuat untuk menghadapi strong basis for dealing with short-term external risks.
risiko eksternal jangka pendek.
Sinyal pemulihan ekonomi nasional juga terlihat dari sejumlah Signals of national economic recovery can also be seen from a
leading indicators ekonomi maupun bisnis yang konsisten number of economic and business-leading indicators that are
berada di zona ekspansif. Sepanjang tahun 2022, sektor industri consistently in the expansionary zone. Throughout 2022, the
manufaktur di tanah air konsisten berada dalam level ekspansif, country's manufacturing industry sector consistently expanded,
yang tercermin pada capaian Purchasing Managers’ Index (PMI) as evidenced by the achievement of a position above 50 points
Manufaktur Indonesia dengan posisi di atas poin 50. Pada on the Indonesian Manufacturing Purchasing Managers' Index
Desember 2022, PMI Manufaktur Indonesia ditutup pada tingkat (PMI). In December 2022, the Indonesian Manufacturing PMI
50,9 atau berhasil naik dibandingkan perolehan bulan sebelumnya closed at 50.9, an increase from the previous month's acquisition
yang menyentuh di angka 50,3. Kinerja positif ini menunjukkan of 50.3. This positive performance demonstrates that the national
geliat industri manufaktur nasional terus mengalami perbaikan manufacturing industry is constantly improving and recovering
dan semakin pulih setelah terkena dampak pandemi COVID-19 following the COVID-19 pandemic and amid uncertain global
dan di tengah kondisi ekonomi global yang tidak menentu karena economic conditions due to the threat of a recession.
ancaman resesi.
[OJK D.1][E.5][GRI 2-22]
2022 Annual Report & Sustainability Report
45 PT Krakatau Steel (Persero) Tbk
Page 48
LAPORAN MANAJEMEN
Management Report
Namun di saat yang bersamaan, inflasi Indonesia meningkat At the same time, Indonesia's inflation increased in line with
seiring dengan kenaikan inflasi global yang cukup tinggi global inflation, which was relatively high due to the war between
imbas perang Rusia dan Ukraina. Realisasi inflasi Indonesia pada Russia and Ukraine. In 2022, Indonesia's annual inflation rate
2022 secara tahunan mencapai 5,51% (yoy) tercatat lebih baik reached 5.51% (yoy), which was higher than in other countries.
dibandingkan dengan negara lain. Kenaikan inflasi sepanjang The increase in inflation during the year was primarily due to the
tahun ini terutama terjadi karena adanya penyesuaian harga adjustment in the price of fuel oil (BBM) in September 2022, in line
bahan bakar minyak (BBM) pada September 2022 sejalan dengan with the increase in global energy.
kenaikan energi global.
Tinjauan Industri Baja Nasional National Steel Industry Overview
Sejalan dengan berangsur pulihnya perekonomian nasional Domestic steel demand in 2022 continued to grow in line with the
sepanjang tahun 2022, tren permintaan baja domestik pada tahun national economy's gradual recovery. According to the Indonesian
2022 masih menunjukkan pertumbuhan. The Indonesian Iron and Iron and Steel Industry Association (IISIA), steel consumption in
Steel Industry Association (IISIA) memproyeksikan konsumsi 2022 would increase by 5% to 16.3 million tons, dominated by the
baja selama tahun 2022 tumbuh di kisaran 5% menjadi sebanyak construction and automotive sectors. The continuation of both
16,3 juta ton didominasi oleh sektor konstruksi dan otomotif. private and government-owned infrastructure projects, as well
Berlanjutnya proyek-proyek infrastruktur baik swasta maupun as the Indonesian government's policies regarding the Increasing
milik pemerintah, serta adanya kebijakan dari pemerintah Use of Domestic Products (P3DN) program and the imposition of
Indonesia mengenai program Peningkatan Penggunaan Produk Anti-Dumping Duties on imported steel, were factors driving the
Dalam Negeri (P3DN) dan pengenaan Bea Masuk Anti-Dumping steel industry's positive trend during 2022.
terhadap baja impor menjadi faktor pendorong tren positif kinerja
industri baja selama tahun 2022.
Pertumbuhan positif pada sektor industri besi baja terefleksi Positive growth in the iron and steel industry sector is reflected in
dari neraca perdagangan besi dan baja yang menunjukkan the iron and steel trade balance, which has improved since 2020
perkembangan positif sejak tahun 2020 setelah bertahun-tahun after being negative in previous years. The primary factor that has
sebelumnya mengalami neraca perdagangan negatif. Faktor become a catalyst for improving the iron and steel trade balance
utama yang menjadi katalis perbaikan neraca perdagangan besi in 2022 was the increase in stainless steel production, which is a
dan baja selama tahun 2022 adalah pertumbuhan produksi baja positive impact of downstream mineral policy, and carbon steel
stainless steel sebagai imbas positif dari kebijakan hilirisasi production, which is a result of investments by various global
mineral serta produksi baja karbon yang merupakan dampak dari steel producers.
investasi berbagai produsen baja global.
Selama tahun 2022, nilai ekspor produk baja karbon dan The export value of carbon and alloy steel products was 1,774
paduan adalah sebesar 1.774 ribu ton atau naik 5,9% dari tahun thousand tons in 2022, an increase of 5.9% from the previous year,
sebelumnya, yang didominasi oleh produk wire rod, plate, dan with wire rod, plate, and hot rolled coil (HRC) products dominating.
gulungan canai panas (Hot Rolled Coil/HRC). Sementara itu, Meanwhile, stainless steel exports were 2,608 thousand tons, a
ekspor stainless steel adalah sebesar 2.608 ribu ton atau turun 2.7% decrease from the previous year.
2,7% dari tahun sebelumnya.
Kendati tren nilai ekspor mengalami kenaikan, tingkat utilisasi Even though the export value trend has increased, the national
kapasitas industri baja nasional masih belum menyentuh level steel industry's capacity utilization rate has yet to reach its
maksimal karena angkanya masih di bawah 60%. Hal ini terjadi maximum level, as it remains below 60%. This is due to the
karena cukup tingginya produk impor yang masih mencapai 6,6 relatively high number of imported products, which reached 6.6
juta ton pada tahun 2021. Sedangkan konsumsi baja per kapita million tons in 2021. Meanwhile, Indonesia's per capita steel
Indonesia selama tahun 2022 juga masih kurang dari 70 kg per consumption in 2022 was less than 70 kg per capita per year, far
kapita per tahun, jauh tertinggal dari Korea Selatan sebanyak behind South Korea's 1,076 kg, China's 667 kg, Japan's 456 kg, and
1.076 kg, Tiongkok sebanyak 667 kg, Jepang sebanyak 456 kg, the United States 291 kg.
dan Amerika Serikat sebanyak 291 kg per kapita per tahun.
Dari sisi produksi, Indonesia baru memproduksi baja kasar From the production side, Indonesia produced only 14.3 million
sebanyak 14,3 juta ton, jauh tertinggal dari Tiongkok 1,03 miliar tons of crude steel, far behind China's 1.03 billion tons, India's
ton, India 118,2 juta ton, Jepang 96,3 juta ton, Amerika Serikat 118.2 million tons, Japan's 96.3 million tons, the United States
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
46
Page 49
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
85,8 juta ton, Rusia 75,6 juta ton, dan Korea Selatan 70,4 juta ton. 85.8 million tons, Russia's 75.6 million tons, and South Korea's
Meski begitu, kinerja industri baja nasional dalam 5 (lima) tahun 70.4 million tons. Nonetheless, the national steel industry's
terakhir masih menunjukkan peningkatan kinerja yang sangat baik performance in the last 5 (five) years has been excellent, as
sebagaimana tercermin dari volume produksi yang meningkat evidenced by production volume, which increased from 7.9 million
dari 7,9 juta ton pada tahun 2017 hingga menjadi sebanyak 14 juta tons in 2017 to 14 million tons in 2021. Increased production
ton pada tahun 2021. Peningkatan volume produksi baja nasional volumes of national steel are supported by the government's
ditopang oleh kebijakan Peningkatan Penggunaan Produk Dalam policy of Increasing the Use of Domestic Products (P3DN) and
Negeri (P3DN) dan Tingkat Komponen Dalam Negeri (TKDN) yang Domestic Component Levels (TKDN).
diterapkan Pemerintah.
Pencapaian di atas menunjukkan bahwa kemampuan industri The above achievements show that the ability of the domestic
baja dalam negeri untuk meningkatkan aktivitas ekspornya masih steel industry to increase its export activities is still tremendous
sangat besar kedepan. Hal ini mengingat belum optimalnya going forward. This is due to the under-utilization of domestic
penyerapan produk-produk baja nasional untuk memenuhi steel products to meet the needs of the domestic industry.
kebutuhan industri dalam negeri.
PERAN DIREKSI DALAM MERUMUSKAN STRATEGI THE ROLE OF THE BOARD OF DIRECTORS IN
DAN KEBIJAKAN FORMULATING STRATEGIES AND POLICIES
Direksi memiliki peran kunci dalam proses perumusan strategi The Board of Directors plays a critical role in developing the
dan kebijakan strategis tahunan Perseroan sebagai bagian dari Company's annual strategy and strategic policies as part of
pelaksanaan tugas dan tanggung jawab yang telah ditetapkan carrying out the duties and responsibilities outlined in the
bagi kami dalam Piagam Direksi. Pada fase ini, masing-masing Board of Directors Charter. During this phase, each member of
anggota Direksi sesuai dengan bidang keahlian dan pengalaman the Board of Directors contributes ideas and thoughts and has
berkariernya menyumbangkan ide dan pemikiran serta berdiskusi comprehensive discussions about the industry, internal capacity
secara komprehensif terkait industri, kesiapan kapasitas internal, readiness, market competition, the dynamics being faced, and the
persaingan pasar, dinamika yang dihadapi dan model bisnis Company's business model based on their field of expertise and
Perseroan. career experience.
Selanjutnya, Direksi menjabarkan uraian strategi dan kebijakan Furthermore, in the 2022 Corporate Work Plan and Budget (RKAP),
yang telah disepakati tersebut dalam Rencana Kerja dan the Board of Directors described the agreed-upon strategy and
Anggaran Perusahaan (RKAP) Tahun 2022. Selanjutnya, unit-unit policies. In addition, work units within the Company established
kerja di Perseroan menyusun target operasional maupun bisnis relevant operational and business targets and devised strategies
yang relevan dan merancang strategi pencapaian target yang to achieve the targets required to assist the Company in achieving
diperlukan untuk membantu Perseroan dalam merealisasikan priority targets during the fiscal year.
target-target prioritas di tahun buku.
Selain bertanggung jawab penuh atas penetapan arah dan Apart from being fully responsible for setting the Company's short-
prioritas strategis jangka pendek dan jangka panjang Perseroan, and long-term strategic directions and priorities, the Board of
Direksi juga wajib mengawal implementasinya. Oleh karena itu, Directors is also required to oversee its implementation. Therefore,
Direksi bersama jajaran manajemen, melalui pengawasan dan the Board of Directors, together with the management, continue,
masukan dari Dewan Komisaris, terus melakukan evaluasi berkala through supervision and input from the Board of Commissioners,
terhadap strategi dan kebijakan Perseroan serta implementasinya to periodically evaluate the Company's strategy and policies and
di seluruh tingkatan organisasi. their implementation at all levels of the organization.
Untuk memastikan pengelolaan Perseroan telah berjalan To ensure that the Company's management is in accordance
sesuai dengan visi dan misi, serta arah dan kebijakan strategis with its vision and mission, as well as the strategic directions
yang sudah ditetapkan, Direksi mengadakan rapat koordinasi and policies that have been established, the Board of Directors
minimal satu kali setiap minggu bersama-sama unit kerja untuk holds a coordination meeting with work units at least once a
memonitor seluruh strategi dan inisiatif Perseroan. Dalam rapat week to monitor all the Company's strategies and initiatives. In
tersebut, umumnya dilakukan pembahasan mengenai update these meetings, discussions are generally held regarding the
2022 Annual Report & Sustainability Report
47 PT Krakatau Steel (Persero) Tbk
Page 50
LAPORAN MANAJEMEN
Management Report
terkini mengenai progres strategi dan inisiatif Perseroan, serta latest updates on the progress of the Company's strategies and
upaya-upaya pencapaian agenda pertumbuhan bisnis dan kinerja initiatives, as well as efforts to achieve the business growth
keuangan senantiasa berlangsung di jalur yang benar. agenda and financial performance, which are always on track.
KINERJA PERSEROAN TAHUN 2022 COMPANY PERFORMANCE IN 2022
Strategi dan Kebijakan Strategis Strategy and Strategic Policy
Dalam upaya mendorong kinerja Perseroan, berbagai inisiatif In order to improve the Company's performance, we will continue
restrukturisasi dan transformasi bisnis yang telah dimulai sejak various restructuring and business transformation initiatives that
tahun 2019 masih terus kami lanjutkan hingga tahun 2022 karena began in 2019 until 2022 because they have proven successful
terbukti berhasil memberikan dampak positif berupa perbaikan in improving the Company's performance both financially and
kinerja Perseroan baik dari sisi keuangan maupun operasional, operationally, despite the challenges faced by the national steel
di tengah tantangan yang dihadapi industri baja nasional akibat industry as a result of the large number of imported steel products
banyaknya produk baja impor yang masuk ke Indonesia. entering Indonesia.
Badan Pusat Statistik (BPS) melaporkan bahwa volume impor baja The Central Statistics Agency (BPS) reported that the volume of
kode HS 72 selama periode Januari-November 2022 masih cukup imported steel with HS code 72 during the January-November
tinggi sebesar 5,74 juta ton, meningkat 8% dibandingkan periode 2022 period was still quite high at 5.74 million tons, an increase
yang sama tahun 2021 sebesar 5,32 juta ton. Dari peningkatan of 8% compared to the same period in 2021 of 5.32 million tons.
tersebut, porsi impor terbesar merupakan produk baja Cold Rolled From this increase, the largest portion of imports was Cold-Rolled
Coil/Sheet (CRC/S), yaitu sebesar 1,74 juta ton atau mengalami Coil/Sheet (CRC/S) steel products, which amounted to 1.74
kenaikan 3% dibandingkan tahun 2021 pada periode yang sama million tons, an increase of 3% compared to 2021 in the same
sebesar 1,24 juta ton. period of 1.24 million tons.
Dengan mempertimbangkan kondisi industri baja nasional yang Taking into account the condition of the national steel industry,
belum sepenuhnya dapat menyerap produk-produk baja buatan which has not been able to fully absorb domestically made
dalam negeri, maka Perseroan telah menetapkan fokus dan steel products, the Company has established strategic focus
kebijakan strategis serta inisiatif-inisiatif pendukungnya untuk and policies as well as supporting initiatives to support the
mendukung tercapainya pertumbuhan kinerja bisnis tahun 2022 achievement of healthy and sustainable growth in business
yang sehat dan berkelanjutan, antara lain sebagai berikut: performance in 2022, including the following:
A. Program Efisiensi Biaya A. Cost Efficiency Program
Perseroan secara aktif mendorong upaya-upaya efisiensi di The Company has actively encouraged efficiency efforts in
semua lini unit kerja untuk menurunkan biaya operasi baik all work unit lines to reduce operating costs through both
melalui inisiatif top down maupun bottom up sejak tahun 2019. top-down and bottom-up initiatives since 2019. Variable
Biaya variabel menurun sebesar 4% dan biaya tetap menurun costs have decreased by 4%, and fixed costs decreased by
sebesar 22% di tahun 2022 ini pada Induk Perusahaan. 22% in 2022 to the Parent Company.
Sementara upaya inisiatif bottom up berkontribusi terhadap Meanwhile, bottom-up initiatives contributed to cost savings
penghematan biaya sebesar USD5,5 juta yang didorong of USD5.5 million, which were driven through the Innovation
melalui program Innovation Olympic dengan menampung Olympics program by accommodating efficiency initiatives
inisiatif efisiensi dari seluruh karyawan, baik secara individu from all employees, both individually and in groups. In 2022, a
maupun grup. Di tahun 2022 total sebanyak 72 inisiatif yang total of 72 initiatives have been collected from all work units in
terkumpul dari seluruh unit kerja di Perseroan dan telah the Company and have been validated.
tervalidasi.
B. Pembentukan Perusahaan Subholding B. Establishment of a Subholding
Inisiatif yang telah dilakukan Perseroan di antaranya Company Initiatives that have been carried out by the
Pembentukan 2 (dua) subholding yaitu Subholding Krakatau Company include the establishment of 2 (two) subholdings,
Sarana Infrastruktur (KSI) dan Subholding Krakatau Baja namely the Krakatau Sarana Infrastructure (KSI) subholding
Konstruksi (KBK). KSI adalah perusahaan jasa industri and the Krakatau Steel Construction (KBK) subholding. KSI is
terintegrasi pertama di Indonesia, terdiri dari kawasan the first integrated industrial service company in Indonesia,
industri, jasa listrik, pelayanan pelabuhan, dan penyedia air consisting of industrial estates, electricity services, port
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
48
Page 51
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
industri. Sedangkan KBK adalah perusahaan penyedia solusi services, and industrial water supply. Meanwhile, KBK is an
baja konstruksi terintegrasi. integrated construction steel solution provider company.
C. Strategi Peningkatan Pangsa Pasar C. Market Share Increase Strategy
Dalam rangka menjawab tantangan bisnis di industri baja yang In order to respond to business challenges in the increasingly
semakin dinamis, Perseroan telah merumuskan beberapa dynamic steel industry, the Company has formulated several
strategi guna mempertahankan dan meningkatkan pangsa strategies to maintain and increase market share and realize
pasar serta merealisasikan target pendapatan, diantaranya: revenue targets, including:
- Mengatur product mix dan menerapkan harga jual yang - Managing product mix and applying selling prices that
mengacu pada harga pasar (Market Based Pricing) refer to market prices (Market-Based Pricing)
- Menjaga margin antara harga beli bahan baku dan harga - Maintaining the margin between the purchase price of raw
jual produk. materials and the selling price of the product.
- Mengimplementasikan program-program key account - Implementing key account management & Distributor
management & Distributor. programs.
- Mengoptimalkan biaya operasi sesuai target. - Optimizing operating costs according to the target.
- Meningkatkan aktivitas penetrasi market segment project, - Increasing market segment project penetration activities,
misalnya oil & gas, infrastrukur dan kelistrikan serta for example in oil & gas, infrastructure, and electricity, as
implementasi dari hilirisasi produk. well as the implementation of products downstream.
- Menjaga pengendalian pasar dometik melalui General - Maintaining control of the domestic market through the
Marketing Framework HSM#2 dengan Krakatau Posco. General Marketing Framework HSM #2 with Krakatau
Posco.
- Peningkatan porsi kepemilikan saham Perseroan di PT - Increased the Company's shareholding in PT Krakatau
Krakatau Posco dari 30% menjadi 50%. Posco from 30% to 50%.
- Menambah negara tujuan ekspor (misalnya: Eropa) untuk - Adding export destination countries (e.g., Europe) to
mencapai target volume penjualan ekspor. achieve the export sales volume target.
- Bekerja sama dengan Kementerian Pekerjaan Umum - Collaborating with the Ministry of Public Works and
dan Perumahan Rakyat (PUPR), Badan Usaha Milik Public Housing (PUPR), state-owned enterprises (BUMN),
Negara (BUMN) karya maupun EPC swasta dalam rangka and private EPCs in order to support national strategic
mendukung proyek–proyek strategis nasional khususnya projects, especially IKN.
IKN.
- Mendorong Pemerintah dalam penerapan program - Encouraging the Government to implement the Domestic
Tingkat Komponen Dalam Negeri (TKDN) atas barang dan Component Level (TKDN) program for goods and steel
substitusi impor baja sebesar 35% pada tahun 2022. import substitutes by 35% in 2022.
- Berkolaborasi dengan pelaku industri baja hilir nasional - Collaborating with national downstream steel industry
dengan untuk meningkatkan nilai tambah produk, utilisasi players to increase product added value, industrial
industri dan menurunkan ketergantungan bahan baku utilization, and reduce dependence on imported raw
impor melalui program hilirisasi. materials through the downstream program.
- Menerapkan transformasi digital pada core business - Implementing digital transformation in the core business
dan pelayanan melalui implementasi program KRASMart and services through the implementation of the KRASMart
Marketplace, Salesforce digitalization, Digital Control Marketplace, Salesforce digitalization, Digital Control
Tower, KRASmart Connect dan KRASoptima sehingga Tower, KRASmart Connect, and KRASoptima programs to
dapat meningkatkan penjualan, produktivitas dan efisiensi increase sales, productivity, and efficiency of each sales
masing-masing sales force, kolaborasi stakeholder yang force, collaboration among involved stakeholders, and the
terlibat dan customer experience. customer experience.
- Bekerja sama dengan Asosiasi Besi dan Baja Indonesia - Collaborating with the Indonesian Iron and Steel
(IISIA) dan Pemerintah untuk memproteksi pasar baja Association (IISIA) and the Government to protect the
domestik dari membanjirnya barang impor yang terindikasi domestic steel market from a flood of imported goods
unfair trade (Circumvention) melalui pengenaan Bea that indicate unfair trade (Circumvention) through
Masuk Anti-Dumping, serta pemberlakuan SNI secara the imposition of Anti-Dumping Duties, as well as
wajib untuk produk baja hulu hingga hilir dalam rangka the mandatory enforcement of SNI for upstream and
menjaga keselamatan dan keamanan bagi pengguna. downstream steel products in order to maintain user
safety and security.
2022 Annual Report & Sustainability Report
49 PT Krakatau Steel (Persero) Tbk
Page 52
LAPORAN MANAJEMEN
Management Report
Semua anggota Direksi sesuai dengan pembidangan tugas, All members of the Board of Directors, in accordance with the
wewenang dan tanggung jawab yang diamanatkan melakukan mandated division of duties, authorities, and responsibilities, carry
pengawalan ketat atas implementasi strategi-strategi tersebut. out strict oversight of the implementation of these strategies.
Direksi juga secara rutin melakukan evaluasi atas strategi yang The Board of Directors also regularly evaluates the strategies
dijalankan melalui mekanisme rapat dan diskusi yang intensif, implemented through intensive meetings and discussion
untuk memastikan bahwa kebijakan-kebijakan strategis tersebut mechanisms to ensure these strategic policies are relevant to the
relevan dengan kondisi yang berlangsung. current conditions.
Perbandingan Target dan Realisasi Tahun 2022 Comparison of Targets and Realizations for 2022
Performa bisnis Perseroan sepanjang tahun 2022 sangat baik The Company's business performance throughout 2022 was
ditengah tantangan keterbatasan modal kerja dan ketidakpastian outstanding amidst the challenges of limited working capital and
pasar. Dari sisi keuangan, untuk memastikan kecukupan cashflow, market uncertainty. From the financial side, to ensure adequate
Perseroan mendorong pelanggan untuk melakukan percepatan cash flow, the Company encourages customers to accelerate
pembayaran dengan pemberian insentif/cash rebate sehingga payments by providing incentives/cash rebates, which has
berdampak pada menurunnya cash to cash cycle dari 65 hari an impact on reducing the cash-to-cash cycle from 65 days
menjadi 34 hari sehingga perputaran modal kerja lebih singkat to 34 days so that working capital turnover is shorter to meet
untuk memenuhi kewajiban operasional. operational obligations.
Dari sisi capaian penjualan, walaupun modal kerja di tahun 2022 In terms of sales achievements, despite having a lower working
relatif lebih rendah dibandingkan tahun 2021, Perseroan mampu capital in 2022 than in 2021, the Company was able to record a
mencatatkan penjualan volume baja sebesar 2.022 ribu ton atau steel sales volume of 2,022 thousand tons or reached 94.72% of
mencapai 94,72% dari target RKAP tahun 2022. Keberhasilan the 2022 RKAP target. The Company's success in driving sales
Perseroan dalam mendorong volume penjualan berbanding volume is directly proportional to the increase in sales value in
lurus dengan kenaikan nilai penjualan di tahun 2022 sehingga 2022 so that it is recorded at USD2.24 billion, up 5.75% from the
dibukukan sebesar USD2,24 miliar, naik 5,75% dari tahun previous year of USD2.12 billion.
sebelumnya sebesar USD2,12 miliar.
Dengan kinerja top line yang konsisten Perseroan berhasil Supported by consistent top line performance, the Company
mempertahankan laba bersih pada tahun 2022 positif dengan managed to maintain a positive net profit in 2022 with a value of
nilai sebesar USD22,64 juta, serta membukukan EBITDA sebesar USD22.64 million, and booked EBITDA of USD108.72 million.
USD108,72 juta.
Kemudian berkat upaya efisiensi dan improvement yang secara Subsequently, as a result of consistent efficiency and
konsisten diterapkan sepanjang tahun ini, maka total beban improvement efforts throughout the year, the Company's total
operasi Perseroan selama tahun 2022 menurun dari rata-rata operating expenses in 2022 have decreased from an average
USD19,6 juta/bulan pada tahun 2021 menjadi USD18,2 juta/bulan of USD19.6 million/month in 2021 to USD18.2 million/month
di tahun ini. Dibandingkan tahun 2021, biaya variabel mengalami this year. Variable costs decreased by approximately 4% from
penurunan sekitar 4% dari USD60/ton menjadi USD57/ton dan USD60/ton to USD57/ton compared to 2021, while fixed costs
biaya tetap turun 22% dari rata-rata USD10,3 juta/bulan menjadi decreased by 22% from an average of USD10.3 million/month to
USD8,1 juta/bulan. USD8.1 million/month.
Keberhasilan Perseroan dalam mengendalikan beban-beban The success of the Company in controlling these expenses
tersebut tidak lepas dari implementasi inisiatif efisiensi dan cannot be separated from the implementation of efficiency and
improvement yang sudah dilakukan di tahun 2022, yaitu improvement initiatives carried out in 2022, i.e., nine top-down
sebanyak 9 inisiatif top down dari level manajemen dan 375 initiatives from management and 375 bottom-up initiatives
inisiatif bottom-up yang terkumpul dari seluruh unit kerja melalui collected from all work units through the Innovation Olympic
Program Innovation Olympic. Selain berdampak pada penurunan Program. Apart from reducing costs, these activities improve
biaya, aktivitas tersebut secara umum juga meningkatkan aspek productivity, quality, cost, delivery, morale, safety, and the
productivity, quality, cost, delivery, morale, safety, & environment environment (PQCDMSE).
(PQCDMSE).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
50
Page 53
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Tantangan yang Dihadapi Perseroan Tahun 2022 Challenges Facing the Company in 2022
Perseroan menandai tahun 2022 sebagai tahun kelanjutan untuk The Company considers 2022 as a continuation of the
proses restrukturisasi dan transformasi yang telah berjalan sejak restructuring and transformation process that began in 2019.
2019. Ditengah tantangan pandemi COVID-19 yang dampaknya Despite the challenges of the COVID-19 pandemic, the impact of
belum sepenuhnya pulih bagi para pelaku industri, Direksi tetap which has yet to be fully recovered for industry players, the Board
melihat peluang-peluang bagi industri baja masih tetap ada of Directors continues to see opportunities for the steel industry,
ditambah lagi dengan terjaidnya pengurangan suplai baja dari despite a reduction in steel supply from China and geopolitical
Tiongkok dan konflik geopolitik antara Ukraina-Rusia. Situasi conflict between Ukraine and Russia. This circumstance presents
ini dapat dimanfaatkan sebagai peluang bagi Perseroan untuk an opportunity for the Company to penetrate the export market.
berpenetrasi di pasar ekspor. Untuk memanfaatkan momentum To take advantage of this momentum, the Company continued
tersebut, pada tahun 2022, Perseroan melanjutkan peluncuran to launch downstream steel products and expand sales through
produk baja hilir dan melakukan pengembangan penjualan various digital platforms in 2022.
melalui berbagai platform digital.
Dari sisi internal, adapun hal lain yang menjadi tantangan terbesar From an internal perspective, another thing that was the biggest
Perseroan sepanjang tahun 2022 adalah komitmen pembayaran challenge for the Company throughout 2022 was the commitment
utang Tranche B yang dilakukan melalui divestasi anak usaha to repay Tranche B debts, which was carried out through the
Perseroan melalui strategic partner. Pada 30 Desember 2022, divestment of the Company's subsidiary through a strategic
Krakatau Sarana Infrastruktur telah menandatangani Conditional partner. Krakatau Sarana Infrastruktur signed a Conditional
Shares Sales & Purchase Agreement (CSPA) dengan PT Chandra Shares Sales and Purchase Agreement (CSPA) with PT Chandra
Asri Petrochemical Tbk atas divestasi PT Krakatau Tirta Industri Asri Petrochemical Tbk on December 30, 2022, for the divestiture
sebesar 49% dan PT Krakatau Daya Listrik sebesar 70%. selain of 49% of PT Krakatau Tirta Industri and 70% of PT Krakatau Daya
itu Perseroan sudah memperoleh persetujuan dari Lenders untuk Listrik. In addition, the Company has obtained approval from the
memperpanjang jatuh tempo hutang Tranche B ke Desember Lenders to extend the maturity of Tranche B debt to December
2023. 2023.
Dalam mengatasi tantangan internal dan eksternal tersebut, In order to overcome these internal and external challenges, the
Perseroan terus berupaya melakukan berbagai inisiatif untuk Company continues to implement various initiatives to maximize
memaksimalkan pencapaian target operasional dengan skema the achievement of operational targets through a scheme for
pengadaan bahan baku dan pemberian insentif kepada konsumen. procuring raw materials and providing consumer incentives. The
Pengadaan bahan baku dilakukan melalui skema LTSA untuk procurement of raw materials is carried out through the LTSA
memastikan pemenuhan slab secara kontinu dan melalui skema scheme to ensure continuous fulfillment of slabs and through a
net-off sehingga Perseroan berhasil mengoperasikan 2 (dua) net-off scheme, allowing the Company to optimally operate its 2
pabrik HSM-1 dan HSM-2 secara optimal. (two) HSM-1 and HSM-2 factories.
PROSPEK USAHA TAHUN 2023 BUSINESS PROSPECTS IN 2023
Pemulihan ekonomi global pasca pandemi COVID-19 menghadapi The global economic recovery following the COVID-19 pandemic
kondisi yang penuh tantangan. Pertumbuhan ekonomi dunia faces numerous challenges. In 2022, global economic growth
diprediksi masih melemah, terutama disebabkan adanya konflik was predicted to continue to weaken, mainly due to geopolitical
geopolitik, tekanan permintaan domestik di berbagai negara, conflicts, domestic demand pressures in various countries, and
serta pengetatan finansial yang meluas di tahun 2022. Risiko widespread financial tightening. The risk of high uncertainty in
ketidakpastian tinggi yang menghadang pasar global membuat global markets forced the International Monetary Fund ("IMF") to
International Monetary Fund (“IMF”) merevisi ke bawah target lower its global economic growth target for 2023 from 3.2% (yoy)
pertumbuhan ekonomi global dari semula 3,2% (yoy) menjadi to 2.7% (yoy).
2,7% (yoy) pada 2023.
2022 Annual Report & Sustainability Report
51 PT Krakatau Steel (Persero) Tbk
Page 54
LAPORAN MANAJEMEN
Management Report
Kendati berada di tengah pusara tren perlambatan ekonomi global Despite being in the midst of a global economic slowdown that
yang diprakirakan masih akan terus berlanjut hingga tahun 2023, is projected to continue into 2023, Indonesia's economic pace
laju perekonomian Indonesia diproyeksikan tetap tumbuh solid di is projected to remain solid in the range of 4.5-5.3% (yoy), with
kisaran 4,5-5,3% (yoy) dengan tingkat inflasi tahunan yang lebih a more controlled annual inflation rate. The national economy
terkendali. Perekonomian nasional menunjukkan resiliensi dan is showing resilience and recovering more quickly, supported by
pulih lebih cepat dengan ditopang oleh perbaikan fundamental improved domestic economic fundamentals such as increased
ekonomi domestik, seperti peningkatan dari sisi konsumsi, consumption, investment, and exports.
investasi dan ekspor.
Sejalan dengan prospek positif terhadap laju pertumbuhan In line with the positive outlook for Indonesia's national economic
ekonomi nasional di tahun 2023, prospek kinerja bisnis baja growth rate in 2023, the prospects for the performance of the
dan besi pada tahun 2023 masih berpotensi tumbuh positif steel and iron industries in 2023 remain positive, as domestic
seiring kenaikan permintaan besi dan baja dalam negeri yang demand for iron and steel remains strong, owing to Indonesia's
masih tinggi dipicu pertumbuhan ekonomi Indonesia yang kian increasingly recovering economic growth. According to IISIA, in a
pulih. IISIA memproyeksikan konsumsi baja nasional berpotensi pessimistic scenario, national steel consumption could increase
tumbuh sekitar 5,3% menjadi 17 juta ton pada skenario by 5.3% to 17 million tons, while in an optimistic scenario,
pesimistis dan tumbuh hingga 6,5% menjadi 17,4 juta ton pada consumption could increase by 6.5% to 17.4 million tons. The
skenario optimis. Komitmen Pemerintah Indonesia dalam Indonesian government's commitment to completing numerous
mewujudkan banyak proyek infrastruktur strategis, salah satunya strategic infrastructure projects, including the development of the
pembangunan Ibu Kota Negara (IKN) Nusantara yang diyakini Archipelago's National Capital City (IKN), is expected to be the
akan menjadi penggerak utama yang mendorong kenaikan primary driver of future demand for domestic steel products.
permintaan terhadap produk baja domestik di masa depan.
Pada tahun 2023, konsumsi baja per kapita diproyeksikan Steel consumption per capita is expected to increase to 62.2 kg
meningkat menjadi 62,2 kg dari sebelumnya 58,7 kg. Kondisi in 2023 from the previous consumption of 58.7 kg. This condition
tersebut tergolong masih sangat rendah dibandingkan dengan is still deficient compared to global steel consumption per
konsumsi baja per kapita dunia yang mencapai 232,8 kg dan juga capita, which reached 232.8 kg, and is also lower than several
lebih rendah dibandingkan dengan beberapa negara tetangga di ASEAN neighboring countries. Given the very low level of steel
regional ASEAN. Mengingat tingkat konsumsi baja per kapita yang consumption per capita, the Company believes that the future
masih sangat rendah tersebut, maka Perseroan optimis prospek prospects for the steel business will remain quite appealing in
bisnis baja di masa depan masih cukup menarik seiring dengan line with national economic developments. Nonetheless, there are
perkembangan perekonomian nasional. Kendati demikian, several things to look forward to in the future, including:
terdapat beberapa hal yang perlu diantisipasi ke depannya, antara
lain:
1. Kelebihan Kapasitas Produksi Global 1. Excess Global Production Capacity
Kelebihan kapasitas produksi global menjadi tantangan klasik A classic challenge for the national steel industry is excess
yang dihadapi oleh industri baja nasional. Kelebihan kapasitas global production capacity. Overcapacity in several countries,
yang terjadi di beberapa negara seperti Tiongkok, Rusia dan such as China, Russia, and Eastern European countries, has
negara-negara di Eropa Timur mendorong terjadinya ekspor encouraged exports from these countries, one of which is
dari negara tersebut yang salah satu negara tujuannya adalah Indonesia. Imported steel products have dominated the
Indonesia. Produk baja impor selama bertahun-tahun telah domestic market share, reaching more than 50% over the
menguasai pangsa pasar domestik mencapai lebih dari 50% years, resulting in a decline in production utilization rates
yang mengakibatkan penurunan tingkat utilisasi produksi di below 60% in most product segments.
bawah 60% pada sebagian besar segmen produk.
2. Penambahan Kapasitas yang Signifikan di Kawasan 2. Significant Capacity Building in the ASEAN Region
ASEAN
Dalam lima tahun ke depan, diproyeksikan akan terdapat In the next five years, it is projected that there will be
penambahan kapasitas baru hingga mencapai 90 juta ton additional new capacities of up to 90 million tons in ASEAN.
di ASEAN. Hal ini mendorong semakin ketatnya persaingan This encourages increasingly tight competition among
antar negara-negara ASEAN sehingga industri baja nasional ASEAN countries, so the national steel industry, particularly
khususnya Perseroan harus menyiapkan diri untuk tetap dapat the Company, must prepare to remain competitive through
bersaing melalui upaya efisiensi dan investasi peningkatan efficiency efforts and capacity-building investments.
kapasitas.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
52
Page 55
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
3. Tren Penerapan Teknologi Ramah Lingkungan 3. Trends in the Application of Environmentally Friendly
Industri besi dan baja merupakan salah satu industri Technology
penghasil gas rumah kaca terbesar. Sejalan dengan komitmen The iron and steel industry is one of the largest industries
pemerintah dalam penerapan aspek Environmental, Social producing greenhouse gases. In accordance with the
& Governance (ESG), maka Perseroan dituntut untuk turut government's commitment to implementing Environmental,
bertransformasi menjadi industri yang lebih ramah lingkungan Social, and Governance (ESG) aspects, the Company is
sekaligus mempersiapkan diri terhadap penerapan carbon tax required to participate in transforming the industry into a
di Indonesia. more environmentally friendly one, as well as prepare for
implementing a carbon tax in Indonesia.
Berkaca pada pertumbuhan kinerja bisnis Perseroan yang positif Reflecting on the positive growth of the Company's business
di tahun 2022 dan mempertimbangkan ramainya proyek-proyek performance in 2022 and the hectic infrastructure projects that
infrastruktur yang akan digarap Pemerintah Indonesia kedepan, the Government of Indonesia will be working on in the future, the
Direksi cukup optimis menghadapi tahun 2023 mendatang. Board of Directors is quite optimistic about the year 2023. The
Perseroan penuh optimistis menyambut peluang pertumbuhan Company is optimistic as it anticipates increased domestic steel
konsumsi baja domestik dan peluang bisnis non-baja yang cukup consumption and significant non-steel business opportunities in
besar di tahun 2023. Komitmen dan dukungan nyata Pemerintah 2023. The Government's genuine commitment and support to
untuk melindungi industri baja nasional juga semakin memberikan protect the national steel industry is also breathing new life into
angin segar bagi prospek bisnis Perseroan kedepan. the Company's future business prospects.
Dengan mempertimbangkan faktor-faktor tersebut, dari sisi Taking these factors into account, from a financial standpoint, the
keuangan, Direksi menargetkan total pendapatan konsolidasian Board of Directors expects total consolidated revenue of USD1.87
tahun 2023 sebesar USD1,87 miliar, EBITDA sebesar USD142 billion in 2023, EBITDA of USD142 million, and a net profit of
juta, serta laba bersih sebesar USD88,42 juta. Agar dapat USD88.42 million. To achieve its set targets, the Company will
merealisasikan target-target yang sudah dicanangkan tersebut, continue to focus on strengthening its core business foundation
Perseroan akan tetap fokus untuk memperkuat pondasi bisnis as a step toward greater business growth in 2023.
inti sebagai langkah untuk meraih pertumbuhan usaha yang lebih
hebat di tahun 2023.
Program transformasi bisnis yang sudah berjalan sejak tahun The business transformation program, which has been in place
2019 masih akan terus dilakukan, begitu juga dengan inisiatif- since 2019, will continue, as will other strategic initiatives related
inisiatif strategis lainnya dalam rangka pengembangan dan to debt development and settlement. The company is also
penyelesaian utang. Perseroan juga secara intensif berdiskusi intensively discussing with strategic partners how to succeed in
dengan mitra strategis untuk menyukseskan kerja sama flat collaboration with flat products of 10 million tons per year, as well
product 10 juta ton per tahun, serta menjalin kerja sama reaktivasi as establish cooperation in the reactivation of Iron & Steel Making
Iron & Steel Making (ISM) dan pengembangan long product juga (ISM) and the development of long products, both of which have
memberikan progress yang baik. Direksi berharap kedua inisiatif made good progress. The Board of Directors hopes that these
tersebut dapat menghasilkan suatu kesepakatan perjanjian kerja two initiatives will result in a cooperation agreement in 2023 that
sama yang menguntungkan semua pihak di tahun 2023 ini. benefits all parties.
KOMITMEN TERHADAP PENERAPAN TATA KELOLA COMMITMENT TO THE IMPLEMENTATION OF
PERUSAHAAN CORPORATE GOVERNANCE
Dengan menyandang status sebagai perusahaan terbuka By holding the status of a public company as well as a BUMN
sekaligus sebagai Holding BUMN perusahaan baja nasional, holding for a national steel company, the Company has full
maka Perseroan memiliki kesadaran penuh untuk senantiasa awareness of the need to always carry out healthy business
menjalankan praktik bisnis yang sehat dengan berlandaskan practices based on applicable regulations and laws and guided by
pada regulasi dan perundang-undangan yang berlaku, serta the principles of Good Corporate Governance (GCG) and AKHLAK
berpedoman pada prinsip-prinsip Tata Kelola Perusahaan yang culture.
Baik (Good Corporate Governance/”GCG”) dan budaya AKHLAK.
2022 Annual Report & Sustainability Report
53 PT Krakatau Steel (Persero) Tbk
Page 56
LAPORAN MANAJEMEN
Management Report
Agar penerapan GCG senantiasa berjalan efektif di setiap To ensure that the implementation of GCG continues to run
tingkatan organisasi, Direksi menjadikan nilai-nilai utama smoothly at all levels of the organization, the Board of Directors
AKHLAK sebagai landasan pembentukan karakter Sumber Daya establishes AKHLAK's core values as the foundation for the
Manusia (SDM) di Perseroan. Direksi sangat menyadari peran formation of the Company's Human Resources (HR) character.
penting karyawan dalam menyukseskan implementasi GCG pada The Board of Directors is well aware of the critical role that
setiap kegiatan usaha yang dijalankan terutama dalam proses employees play in the successful implementation of GCG in all
pengambilan keputusan bisnis dengan memperhatikan risiko- business activities, particularly in the process of making business
risiko yang dihadapi Perseroan. decisions while considering the risks that the Company faces.
Selanjutnya dalam rangka mengendalikan dan meningkatkan Furthermore, in order to control and improve the quality of GCG
kualitas implementasi GCG pada seluruh lini bisnis, Perseroan implementation across all business lines, the Company evaluates
secara berkala melakukan penilaian terhadap implementasi GCG implementation on a regular basis using the parameters
prinsip-prinsip GCG dengan berpedoman pada parameter yang established by the Ministry of BUMN in No. SK-16/S.MBU/2012
ditetapkan oleh Kementerian BUMN No. SK-16/S.MBU/2012 concerning Indicators/Parameters for the Assessment and
tentang Indikator/Parameter Penilaian dan Evaluasi Atas Evaluation of the Implementation of Good Corporate Governance
Penerapan Tata Kelola Perusahaan yang Baik (Good Corporate in SOEs, Financial Services Authority Regulation No. 21/
Governance) Pada BUMN, Peraturan Otoritas Jasa Keuangan POJK.04/2015 concerning Implementation of Public Company
No. 21/POJK.04/2015 tentang Penerapan Pedoman Tata Kelola Governance Guidelines and Financial Services Authority Circular
Perusahaan Terbuka dan Surat Edaran Otoritas Jasa Keuangan Letter No. 32/SEOJK.04/2015, as well as an Anti-Bribery
No. 32/SEOJK.04/2015, serta Sistem Manajemen Anti-Penyuapan Management System based on ISO 37001:2016.
berdasarkan ISO 37001:2016.
Komitmen Perseroan dalam menjaga kualitas implementasi The Company's commitment to maintaining the quality of
praktik bisnis korporasi sehat dengan berlandaskan pada implementing healthy corporate business practices based
pinsip-prinsip GCG terefleksi dari capaian skor penilaian GCG on GCG principles is reflected in the achievement of the GCG
yang berhasil memperoleh skor 85,72 dengan predikat "sangat assessment score, which managed to obtain a score of 85.72 with
baik" yang dilakukan oleh Badan Pengawasan Keuangan dan the title "Excellent" conducted by the Financial and Development
Pembangunan (BPKP). Hasil ini menunjukkan bahwa Perseroan Supervisory Agency (BPKP). These results demonstrate that the
telah menerapkan semua aspek GCG yang diwajibkan dan sudah Company has implemented all required GCG aspects and has
melakukan pengelolaan risiko secara hati-hati pada semua aspek carefully managed risk in all business aspects.
bisnis.
Dengan penerapan GCG yang sudah baik ini, Direksi tetap meyakini The Board of Directors believes that with good GCG implementation,
bahwa ruang perbaikan dan penyempurnaan akan selalu ada there will always be room for improvement and refinement in line
seiring dengan perkembangan skala usaha dan tantangan bisnis with the development of business scale and increasingly complex
yang semakin kompleks. Oleh karena itu, selama tahun 2022, business challenges. As a result, the Company implemented
Perseroan telah melakukan sejumlah inisiatif yang bertujuan a number of initiatives aimed at improving the quality of GCG
untuk meningkatkan kualitas penerapan GCG, antara lain sebagai implementation in 2022, including the following: [GRI 205-2]
berikut: [GRI 205-2]
1) Penandatanganan Rencana Kerja Bersama Pembangunan 1) Signing of a Joint Work Plan with the Corruption Eradication
Whistleblowing System Terintegrasi dengan Komisi Commission (KPK) for the Development of an Integrated
Pemberantasan Korupsi (KPK) untuk tahun 2022; Whistleblowing System for 2022;
2) Pelaksanaan Bimbingan Teknis Penyampaian Laporan Harta 2) Implementation of Technical Guidance for Submission of
Kekayaan Penyelenggara Negara (LHKPN) di lingkungan State Officials Wealth Reports (LHKPN) within the Company
Perseroan & Grup dengan narasumber KPK; dan & Group with KPK sources; and
3) Surveillance ISO 37001:2016 tentang Sistem Management 3) Surveillance of the Anti-Bribery Management System in
Anti-Penyuapan. accordance with ISO 37001:2016;
4) Edaran Pencegahan Korupsi dan Larangan Gratifikasi 4) Circular on Corruption Prevention and Prohibition of
kepada Insan Krakatau Steel & Grup serta kepada seluruh Gratification to Krakatau Steel & Group Personnel, as well as
Stakeholders Perseroan. all Company Stakeholders.
GRI 205-2]
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
54
Page 57
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Perseroan meyakini dengan pelaksanaan iklim bisnis yang sehat The Company believes that implementing a healthy business
sesuai dengan prinsip-prinsip GCG akan mempercepat program climate in accordance with GCG principles will accelerate the
transformasi yang dijalankan Perseroan serta membawa dampak Company's transformation program and have a positive impact
positif bagi pertumbuhan usaha yang berkelanjutan di masa depan. on future sustainable business growth. The Board of Directors
Direksi percaya penerapan GCG yang efektif dapat meningkatkan believes that effective GCG implementation can build trust,
kepercayaan dan meningkatkan reputasi Perseroan di mata para improve the Company's reputation among stakeholders, and
pemangku kepentingan, serta menjadi pondasi untuk menjaga serve as the foundation for long-term business continuity.
kesinambungan usaha dalam jangka panjang.
KOMITMEN TERHADAP TANGGUNG JAWAB COMMITMENT TO SOCIAL AND ENVIRONMENTAL
SOSIAL DAN LINGKUNGAN SERTA PERWUJUDAN RESPONSIBILITY AND THE REALIZATION OF
PEMBANGUNAN BERKELANJUTAN SUSTAINABLE DEVELOPMENT
Terkait kinerja keberlanjutan, Perseroan berupaya memberikan In terms of sustainability performance, the Company seeks to
dampak positif bagi lingkungan dan masyarakat serta turut have a positive impact on the environment and society, as well
berkontribusi pada pencapaian Sustainable Development Goals as contribute to the achievement of the Sustainable Development
(SDGs). Kami ingin menjalankan usaha berkelanjutan yang Goals (SDGs). We want to run a sustainable business that
memberikan manfaat tidak hanya dari sisi ekonomi, tetapi juga provides benefits not only economically but also socially and
manfaat sosial dan lingkungan yang didukung oleh tata kelola environmentally and that is backed up by strong sustainability
keberlanjutan yang kuat. governance.
Pada aspek lingkungan, Perseroan telah berhasil menurunkan In terms of the environment, the Company was able to reduce
penggunaan energi hingga 17% dari tahun sebelumnya, energy use by up to 17% from the previous year, water use by
penggunaan air 29,5% dari tahun sebelumnya, serta limbah B3 29.5%, and B3 and non-B3 waste by 48.16% from the previous
dan non-B3 48,16% dari tahun sebelumnya. Selain itu, Perseroan year. Furthermore, by using PLTS Roofs for operational activities,
juga mendukung langkah Pemerintah dalam rangka net-zero the Company supports the Government's efforts toward net-zero
emission dengan menggunakan PLTS Atap untuk kegiatan emissions. It is hoped that the green energy program implemented
operasional. Diharapkan dengan program green energy yang in both the Krakatau Steel Group and the Krakatau Steel industrial
terimplementasi baik di Krakatau Steel Group maupun di kawasan area can contribute to achieving Indonesia's National Determined
industri Krakatau Steel dapat berkontribusi dalam pencapaian Contribution (NDC).
National Determined Contribution (NDC) Indonesia.
Pada aspek sosial, khususnya dalam pengembangan karyawan, Regarding social development, the Company has organized
Perseroan telah menyelenggarakan berbagai kegiatan pelatihan various training activities throughout 2022, providing 61,102
sepanjang tahun 2022 dengan total 61.102 jam pelatihan training hours to employees, or an average of 27.11 hours per
yang diberikan kepada karyawan, atau rata-rata 27,11 jam employee. On the external side, the Company has organized
per karyawan. Sedangkan dari sisi eksternal, Perseroan telah a variety of social activities for the surrounding community.
menyelenggarakan berbagai kegiatan sosial untuk masyarakat Such as developing MSMEs through training and competency
sekitar perusahaan. Seperti mengembangkan UMKM melalui improvement, the House Renovation program, and other forms
pelatihan dan peningkatan kompetensi, program Bedah Rumah, of social assistance such as earthquake relief, education, and
hingga bantuan-bantuan sosial lainnya seperti penanganan religious holidays.
gempa, pendidikan, hingga hari-hari raya keagamaan.
GRI 205-2]
2022 Annual Report & Sustainability Report
55 PT Krakatau Steel (Persero) Tbk
Page 58
LAPORAN MANAJEMEN
Management Report
PERUBAHAN KOMPOSISI ANGGOTA DIREKSI CHANGES IN THE COMPOSITION OF THE BOARD
OF DIRECTORS
Hingga Laporan Tahunan 2022 ini diterbitkan, terdapat perubahan Until the publication of the 2022 Annual Report, there were
susunan dan komposisi nomenklatur jabatan Direksi melalui changes to the composition and nomenclature composition
keputusan RUPS Luar Biasa (RUPS LB) yang diselenggarakan of the positions of the Directors through the decision of the
pada tanggal 18 Januari 2023, dengan uraian sebagai berikut: Extraordinary GMS (EGMS), which was held on January 18, 2023,
with the following description:
PERUBAHAN SUSUNAN ANGGOTA DIREKSI YANG SEMULA
Changes in the composition of the Board of Directors, which initially
Nama Direksi Sebelumnya Jabatan Periode Jabatan
The Name of the Director Position Period of Service
Silmy Karim Direktur Utama | President Director 2018-2023
Purwono Widodo Direktur Pengembangan Usaha | Business Development Director 2017-2022
Djoko Muljono Direktur Produksi | Production Director 2019-2024
Melati Sarnita Direktur Komersial | Commercial Director 2019-2024
Tardi Direktur Keuangan | Finance Director 2018-2023
Rahmad Hidayat Direktur SDM | Human Capital Director 2018-2023
PERUBAHAN SUSUNAN ANGGOTA DIREKSI BERUBAH MENJADI
Changes in the composition of the Board of Directors, to become
Nama Direksi saat ini Jabatan Periode Jabatan
Name of the Director Position Period of Service
Purwono Widodo Direktur Utama | President Director 2023 - 2028
2023 - 2028
Sriyani Puspa Kinasih Direktur SDM | Human Capital Director 2023 - 2028
2023 - 2028
Tardi Direktur Keuangan & Manajemen Risiko | 2023 - 2028
Finance and Risk Management Director 2023 - 2028
Melati Sarnita Direktur Komersial | Commercial Director 2019 - 2023*
2019 - 2023*
Djoko Muljono Direktur Infrastruktur & Penunjang Bisnis | 2019 - 2024
Infrastructure and Business Support Director 2019 - 2024
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis & Portofolio | 2023 - 2028
Business Development and Portfolio Director 2023 - 2028
* Berhenti menjabat sejak 15 Juni 2023 karena diangkat sebagai Direktur PT Inalum.
Ceased to serve since June 15, 2023 because she was appointed as Director of PT Inalum.
Perubahan komposisi Direksi tersebut dilakukan dalam rangka The change in the composition of the Board of Directors was
penyesuaian organisasi dan juga strategi menghadapi perubahan carried out as part of organizational adjustments and a strategy
dan tantangan industri yang dihadapi Perseroan. Segenap jajaran to deal with changes and industry challenges that the Company
Direksi berkomitmen untuk menjalankan amanah ini dengan was facing. The entire Board of Directors is committed to carrying
senantiasa mengedepankan prinsip tata kelola perusahaan out this mandate by always prioritizing the principles of good
yang baik untuk kepentingan Para pemegang saham dan para corporate governance for the benefit of shareholders and other
pemangku kepentingan lainnya. stakeholders.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
56
Page 59
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
APRESIASI APPRECIATION
Akhir kata, kami segenap jajanan Direksi mengucapkan terima In conclusion, all of us, the Board of Directors, would like to
kasih kepada jajaran Dewan Komisaris yang telah memberikan express our gratitude to the Board of Commissioners for all the
dukungan, rekomendasi dan nasehat yang berguna dalam support, recommendations, and useful advice in maintaining the
menjaga kelangsungan usaha Perseroan sesuai pada koridor continuity of the Company's business in accordance with the
yang ditetapkan. established corridors.
Direksi juga menyampaikan terima kasih kepada seluruh The Board of Directors also expresses gratitude to the
pemegang saham dan investor atas kepercayaan yang telah shareholders and investors for their trust. Likewise, to regulators,
diberikan. Demikan pula kepada regulator, pelanggan, pemasok customers, suppliers, and business partners, the Board of
dan mitra usaha, Direksi mengucapkan terima kasih atas kerja Directors would like to express our gratitude for the cooperation
sama yang telah tercipta. that has been established.
Kepada seluruh karyawan, Direksi menyampaikan apresiasi To all employees, the Board of Directors expresses its highest
setinggi-tingginya atas atas kerja cerdas dan inovasi yang telah appreciation for the smart work and innovation that have been
dilakukan sehingga Perseroan berhasil melanjutkan pertumbuhan carried out so that the Company has succeeded in continuing
profitabilitas yang positif dengan mengoptimalkan potensi dan positive profitability growth by optimizing existing business
peluang bisnis yang ada. potential and opportunities.
Direksi berharap agar Perseroan dapat terus memberikan The Board of Directors hopes that the Company can continue
manfaat yang lebih besar kepada para pemegang saham to provide more incredible benefits to shareholders and other
dan para pemangku kepentingan lainnya, sehingga performa stakeholders so that the Company's business performance can
bisnis Perseroan dapat terealisasi lebih baik lagi di tahun-tahun be realized even better in the coming years.
mendatang.
Atas nama Direksi,
On behalf of the Board of Directors,
PURWONO WIDODO
Direktur Utama
President Director
2022 Annual Report & Sustainability Report
57 PT Krakatau Steel (Persero) Tbk
Page 60
LAPORAN MANAJEMEN
Management Report
DIREKSI
Board of Directors
DJOKO MULJONO SRIYANI PUSPA KINASIH PURWONO WIDODO
Direktur Infrastruktur & Penunjang Bisnis Direktur SDM Direktur Utama
Infrastructure & Business Support Director Human Capital Director President Director
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
58
Page 61
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
AGUS NIZAR VIDIANSYAH MELATI SARNITA* TARDI
Direktur Pengembangan Bisnis & Portofolio Direktur Komersial Direktur Keuangan & Manajemen Risiko
Business Development & Portfolio Director Commercial Director Finance & Risk Management Director
* Berhenti menjabat sejak 15 Juni 2023 karena diangkat sebagai Direktur PT Inalum.
Ceased to serve since June 15, 2023 because she was appointed as Director of PT Inalum.
2022 Annual Report & Sustainability Report
59 PT Krakatau Steel (Persero) Tbk
Page 62
LAPORAN MANAJEMEN
Management Report
SURAT PERNYATAAN ANGGOTA DEWAN KOMISARIS
ATAS LAPORAN TAHUNAN 2022
Board of Commissioners Statement for the 2022 Annual Report
Surat pernyataan Anggota Dewan Komisaris tentang Statement Letter of the Board of Commissioners regarding
tanggung jawab atas Laporan Tahunan 2022 PT Krakatau Steel the responsibility of 2022 Annual Report of PT Krakatau Steel
(Persero) Tbk. (Persero) Tbk.
Kami, yang bertanda tangan di bawah ini menyatakan bahwa We, the undersigned below declare that all information contained
semua informasi dalam Laporan Tahunan PT Krakatau Steel in 2022 Annual Report of PT Krakatau Steel (Persero) Tbk is
(Persero) Tbk tahun 2022 telah dibuat secara lengkap dan completed, and take full responsibility for the validity of this
bertanggung jawab penuh atas kebenaran isi Laporan Tahunan Annual Report.
Perusahaan.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, Juni 2023 Jakarta, June 2023
SUHANTO
Komisaris Utama
President Commissioner
DAVID PAJUNG I GUSTI PUTU SURYAWIRAWAN ISFAN FAJAR SATRYO
Komisaris Independen Komisaris Komisaris Independen
Independent Commissioner Commissioner Independent Commissioner
TJUK AGUS MINAHASA YUDHA MEDIAWAN
Komisaris Independen Komisaris
Independent Commissioner Commissioner
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
60
Page 63
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
SURAT PERNYATAAN ANGGOTA DIREKSI
ATAS LAPORAN TAHUNAN 2022
Board of Directors Statement for the 2022 Annual Report
Surat pernyataan Anggota Direksi tentang tanggung jawab atas Statement Letter of the Board of Directors regarding the
Laporan Tahunan 2022 PT Krakatau Steel (Persero) Tbk. responsibility of 2022 Annual Report of PT Krakatau Steel
(Persero) Tbk.
Kami, yang bertanda tangan di bawah ini menyatakan bahwa We, the undersigned below declare that all information contained
semua informasi dalam Laporan Tahunan PT Krakatau Steel in 2022 Annual Report of PT Krakatau Steel (Persero) Tbk is
(Persero) Tbk tahun 2022 telah dibuat secara lengkap dan completed, and take full responsibility for the validity of this
bertanggung jawab penuh atas kebenaran isi Laporan Tahunan Annual Report.
Perusahaan.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, Juni 2023 Jakarta, June 2023
PURWONO WIDODO
Direktur Utama
President Director
SRIYANI PUSPA KINASIH DJOKO MULJONO TARDI
Direktur SDM Direktur Infrastruktur & Penunjang Bisnis Direktur Keuangan & Manajemen Risiko
Human Capital Director Infrastructure & Business Support Director Finance & Risk Management Director
AGUS NIZAR VIDIANSYAH
Direktur Pengembangan Bisnis & Portofolio
Business Development & Portfolio Director
2022 Annual Report & Sustainability Report
61 PT Krakatau Steel (Persero) Tbk
Page 64
03
Page 65
PROFIL PERUSAHAAN Company Profile
Page 66
PROFIL PERUSAHAAN
Company Profile
IDENTITAS
PERUSAHAAN
Corporate Identity
Nama Perusahaan
Company’s Name [GRI 2-1] PT Krakatau Steel (Persero) Tbk
Bidang Usaha Industri baja terpadu, perdagangan, penyediaan jasa, sarana dan prasarana
Line of Business [OJK C.4] penunjang kegiatan usaha Perusahaan, dan kegiatan penunjang usaha lainnya.
Integrated steel industry, trading, provision of services, facilities and infrastructure
to support the Company's business activities, and other supporting business
activities.
Komposisi Pemegang Saham • Pemerintah Republik Indonesia (80%)
Shareholder Composition Government of the Republic of Indonesia (80%)
[OJK C.3] [GRI 2-1] • Masyarakat (20%) | Public (20%)
Tanggal Pendirian 31 Agustus 1970
Date of Establishment August 31, 1970
Dasar Hukum Pendirian PP. No. 35 tanggal 31 Agustus 1970
Legal Basis of Establishment Government Regulation No. 35 dated August 31, 1970
Modal Dasar
Authorized Capital Rp20.000.000.000.000
Modal Ditempatkan dan Disetor
Penuh Rp9.673.198.450.000
Issued and Fully Paid-up Capital
Pencatatan Saham di Bursa Efek 10 November 2010
Indonesia (“BEI”) November 10, 2010
Listing of Shares on the Indonesia
Stock Exchange ("IDX")
Kode Saham
Stock Code KRAS
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
64
Page 67
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Jumlah SDM per 31 Desember 2022 2.254 orang
Number of Human Resources as of 2,254 persons
December 31, 2022
Alamat Kantor Kantor Jakarta Jakarta Office
Office Address Gedung Krakatau Steel Gedung Krakatau Steel
[OJK C.2][GRI 2-1] Jl. Jend. Gatot Subroto Kav. 54 Jl. Jend. Gatot Subroto Kav. 54
Jakarta Selatan 12950, Indonesia Jakarta Selatan 12950, Indonesia
Tel : +62-21 5221255 (Hunting) Tel : +62-21 5221255 (Hunting)
Fax : +62-21 5200876, 5204208, Fax : +62-21 5200876, 5204208,
5200793 5200793
Head Office Head Office
Tecnology Building Tecnology Building
Plant Site Krakatau Steel Plant Site Krakatau Steel
Jl. Asia Raya, Cilegon, 42435 Jl. Asia Raya, Cilegon, 42435
T (+62) 254 392519 T (+62) 254 392519
Pabrik Plant
Cilegon-Cigading Plant Site, Cilegon-Cigading Plant Site, Banten
Banten 42435, Indonesia 42435, Indonesia
Kantor Perwakilan Surabaya Surabaya Representative Office
Jl. KH. Mas Mansyur No. 229, Jl. KH. Mas Mansyur No. 229,
Surabaya Surabaya 60162, Indonesia
60162, Indonesia Tel : +62-31 3534057
Tel : +62-31 3534057 Fax : +62-31 3534058
Fax : +62-31 3534058
Informasi bagi Investor Sekretaris Perusahaan Corporate Secretary
Information for Investors Pria Utama Pria Utama
Tel : +62-21 5221255 (Hunting), Tel : +62-21 5221255 (Hunting),
+62-254 372519 (Direct) +62-254 372519 (Direct)
Fax : +62-254 395178 Fax : +62-254 395178
E-mail : corsec@krakatausteel.com E-mail : corsec@krakatausteel.com
Situs Web dan Media Sosial
Website and Social Media www.krakatausteel.com @_KRAKATAUSTEEL
Krakatau Steel Official krakatau.steel
Krakatau Steel Official
2022 Annual Report & Sustainability Report
65 PT Krakatau Steel (Persero) Tbk
Page 68
PROFIL PERUSAHAAN
Company Profile
SEJARAH SINGKAT
PERUSAHAAN
Brief History of
the Company
PT Krakatau Steel (Persero)
Tbk didirikan pada tahun
1970 dengan nama PT
Krakatau Steel sebagai
kelanjutan dari Proyek Besi
Baja Trikora yang diinisiasi
oleh Presiden Soekarno.
Pada tahun 1973, Perseroan
mulai memproduksi pipa
spiral untuk pertama kalinya
dengan spesifikasi ASTM
A252 dan AWWA C200. PT Krakatau Steel (Persero) Tbk atau PT Krakatau Steel (Persero) Tbk or
selanjutnya disebut “Perseroan” dalam hereinafter referred to as “the Company”
Laporan Tahunan ini, merupakan Badan in this Annual Report, is a State-Owned
PT Krakatau Steel (Persero) Usaha Milik Negara (BUMN) yang bergerak Enterprise (SOE) engaged in steel
Tbk was established in di bidang produksi baja dan beroperasi production and operating in Cilegon,
1970 under the name of di Cilegon, Banten. Cikal bakal pendirian Banten. The forerunner of the Company
PT Krakatau Steel as the Perseroan dimulai pada tahun 1960 atas was established in 1960 at the idea of
gagasan Presiden Soekarno yang saat itu President Soekarno, who at that time
continuation of Trikora Iron
berkeinginan untuk memiliki pabrik baja wanted to build a steel factory to support
Steel Project, initiated by yang mampu mendukung perkembangan the development of an independent
President Soekarno. In 1973, industri nasional yang mandiri, bernilai and high value-added national industry
the Company began producing tambah tinggi, dan berpengaruh bagi that is influential for national economic
spiral pipe for the first time pembangunan ekonomi nasional. Hingga development. In the early 1970s, the
kemudian memasuki awal 1970-an, Company’s development was carried
with the specifications of
pembangunan Perseroan dilakukan out as a continuation of the Trikora Steel
ASTM A252 and AWWA C200. sebagai kelanjutan dari Proyek Besi Baja Project initiated by President Soekarno.
Trikora yang diinisiasi oleh Presiden
Soekarno.
Pada tahun 1973, Perseroan mulai In 1973, the Company began producing
memproduksi pipa spiral untuk pertama spiral pipes for the first time with ASTM
kalinya dengan spesifikasi ASTM A252 dan A252 and AWWA C200 specifications.
AWWA C200. Sejak tahun 1977, Perseroan Since 1977, the Company obtained API
memperoleh sertifikasi API 5L dan sejak 5L certification and since 2009 has also
2009 juga telah meraih sertifikasi BC1. achieved BC1 certification.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
66
Page 69
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Didukung oleh kemampuan teknis dan produktivitas yang tinggi, Supported by technical capabilities and high productivity, in 1993,
pada tahun 1993, Perseroan berhasil memperoleh Sertifikasi the Company successfully obtained ISO 9001 Certification which
ISO 9001 yang kemudian diperbarui pada tahun 2003 melalui was then renewed in 2003 through ISO 9001: 2000 Certification. In
Sertifikasi ISO 9001:2000. Pada tahun 1997, wujud nyata atas 1997, the Company’s strong commitment to Occupational Safety
komitmen kuat Perseroan terhadap aspek Keselamatan Kerja and Environmental Health (OHSE) aspects was proven through
dan Kesehatan Lingkungan (K3L) dibuktikan melalui keberhasilan the Company’s success in obtaining ISO 14001 Certification from
dalam memperoleh Sertifikasi ISO 14001 dari SGS International, SGS International, which was then updated with the 2015 version
yang kemudian dilakukan pembaharuan terhadap versi 2015 in 2017, certified by Sucofindo.
pada tahun 2017 oleh Sucofindo.
Sertifikasi ISO 17025 terdiri dari Sertifikasi Laboratorium ISO 17025 certification consists of Calibration Laboratory
Kalibrasi, Sertifikasi Laboratorium Kimia dan Mekanik, dan Certification, Chemical and Mechanical Laboratory Certification,
Sertifikasi Laboratorium Lingkungan yang terakreditasi oleh and Environmental Laboratory Certification accredited by the
Komite Akreditasi Nasional (KAN). Dalam bidang Pengamanan, National Accreditation Committee (KAN). In the field of Security,
Perseroran juga memperoleh sertifikasi SMP (Sistem Manajemen the Company also obtained SMP (Security Management System)
Pengamanan) yang dikeluarkan oleh KAPOLRI dengan certification issued by KAPOLRI by implementing PERKAP
menerapkan PERKAP 24/2007 pada tahun 2012. Pencapaian ini 24/2007 in 2012. This achievement is a manifestation of the
merupakan perwujudan komitmen Perseroan terhadap standar Company’s commitment to domestic and international standards.
dalam negeri maupun bertaraf internasional.
Kemudian dalam rangka memperkuat permodalan dan ekspansi To strengthen capital and business expansion, on November 10,
bisnis, pada 10 November 2010, Perseroan melakukan Penawaran 2010, the Company conducted an Initial Public Offering (IPO) on
Umum Saham Perdana (Initial Public Offering/”IPO”) yang the Indonesia Stock Exchange (IDX), with the stock code “KRAS”.
dicatatkan di Bursa Efek Indonesia (BEI) dengan kode saham Following the said corporate action, the Company’s status
“KRAS”. Melalui aksi korporasi tersebut, maka status perusahaan changed to a Public Company and the Company’s name also
berubah menjadi Perusahaan Terbuka sehingga penulisan nama changed to PT Krakatau Steel (Persero) Tbk.
Perseroan turut mengalami perubahan menjadi PT Krakatau Steel
(Persero) Tbk.
2022 Annual Report & Sustainability Report
67 PT Krakatau Steel (Persero) Tbk
Page 70
PROFIL PERUSAHAAN
Company Profile
Dalam rangka mempertahankan posisinya sebagai pemimpin As part of its efforts to maintain its position as the leader of the
industri baja terpadu di tanah air, Perseroan akan terus integrated steel industry in the country, the Company continues
berinvestasi dan berinovasi, baik dalam hal peningkatan efisiensi to invest and innovate, to improve efficiency and production
maupun kapasitas produksi. Perseroan juga berkomitmen akan capacity. The Company is also committed to always prioritizing
selalu mengedepankan pengelolaan bisnis secara profesional professional business management based on the principles of
dengan berlandaskan prinsip-prinsip tata kelola yang baik karena good corporate governance, which the Company believes will be
diyakini sebagai kunci utama keberhasilan dalam mewujudkan the main key to success in realizing sustainable growth.
pertumbuhan yang berkelanjutan.
Hingga akhir 2022, kapasitas produksi Perseroan mencapai 4 By the end of 2022, the Company’s production capacity reached
juta ton per tahun dengan berbagai produk unggulan seperti Baja 4 million tons per year, with flagship products including Hot
Lembaran Panas, Baja Lembaran Dingin, dan Baja Batang Kawat. Sheet Steel, Cold Sheet Steel, and Wire Rod Steel. Through its
Melalui anak usahanya, Perseroan juga memproduksi berbagai subsidiaries, the Company also produces various types of steel
jenis produk baja seperti Pipa baja Spiral, Pipa baja ERW, Baja products such as Spiral Steel Pipe, ERW Steel Pipe, Reinforcing
Tulangan, dan Baja Profil yang dibutuhkan oleh industri minyak Steel, and Profile Steel required by the oil and gas industry and the
dan gas serta sektor konstruksi. construction sector.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
68
Page 71
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Selain mengembangkan fasilitas produksi baja, Perseroan In addition to developing steel production facilities, the Company
juga tengah mengembangkan berbagai fasilitas infrastruktur is also developing various infrastructure facilities, such as port
seperti pengembangan pelabuhan dan penyediaan air industri development and industrial water supply, which in addition
yang tidak hanya mendukung pengembangan fasilitas produksi to supporting the development of the Company’s production
Perseroan tetapi juga mendukung pertumbuhan industri di sekitar facilities also support the growth of industries around the area.
kawasan. Perseroan juga berupaya meningkatkan kemandirian The Company also seeks to increase energy independence
energi melalui pengembangan pembangkit listrik. Saat ini, selain through the development of power plants. Currently, in addition
menguasai pangsa pasar domestik, Perseroan juga dipercaya to dominating the domestic market share, the Company also
oleh sejumlah perusahaan asing untuk mengekspor produk baja exports high-quality steel products. With various infrastructure
berkualitas tinggi. Dengan berbagai sarana infrastruktur yang facilities owned, the Company is optimistic that it can present
dimiliki, Perseroan optimis dapat menghadirkan industri baja an integrated steel industry that is not only able to supply steel
terpadu yang bukan hanya mampu memasok produk baja tetapi products but also participate in supporting industrial growth in the
juga turut serta dalam mendukung pertumbuhan industri di tanah country.
air.
INFORMASI PERUBAHAN NAMA NAME CHANGE INFORMATION
Sejak didirikan hingga saat ini, Perseroan tidak pernah melakukan Since its establishment until now, the Company has never
perubahan nama. changed its name.
2022 Annual Report & Sustainability Report
69 PT Krakatau Steel (Persero) Tbk
Page 72
PROFIL PERUSAHAAN
Company Profile
JEJAK LANGKAH
Milestones
1960 Penandatanganan kontrak pembangunan Cilegon Steel Mills antara Republik Indonesia dan Tjazpromex Pert (All
Union Export- Import Corporation) dari Moskow.
Contract signing for construction of Cilegon Steel Mills between the Republic of Indonesia and Tjazpromex Pert (All
Union Export-Import Corporation) of Moscow.
1962 Peletakan batu pertama Proyek Besi Baja Trikora.
Groundbreaking of the Trikora Iron Steel Project
1967 Pemerintah mendorong perubahan status Proyek Besi Baja Trikora menjadi Perseroan Terbatas (PT) sesuai dengan
Keputusan Presiden (Inpres) No. 17 tanggal 28 Desember 1967.
The government urged to change the status of Trikora Iron Steel Project to a Limited Company (PT) pursuant to the
Presidential Decree No. 17 dated December 28, 1967
1970 Pengumuman resmi untuk mendirikan PT Krakatau Steel (Persero) berdasarkan Peraturan Pemerintah (PP) No. 35
tanggal 31 Agustus 1970. PT Krakatau Steel (Persero) diberikan mandat yang luas untuk membangun industri baja
di Indonesia.
Official announcement to establish PT Krakatau Steel (Persero) pursuant to the Government Regulation No. 35 dated
August 31, 1970. PT Krakatau Steel (Persero) was awarded a broad mandate to build a steel industry in Indonesia
1975 Pembangunan PT Krakatau Steel (Persero) Tahap I dengan kapasitas produksi 500 ribu ton per tahun.
The construction of PT Krakatau Steel (Persero) Phase I with production capacity of 500 thousand tonnes per year
1977 Peresmian pabrik Reinforcing Bar, Section Steel dan Pelabuhan Khusus Cigading PT Krakatau Steel (Persero).
Official opening of PT Krakatau Steel’s (Persero) Reinforcing Bar plant, Section Steel plant and Cigading Special Port.
1979 Peresmian Pabrik Besi Spons PT Krakatau Steel (Persero) yang memanfaatkan teknologi Direct Reduction dari Hylsa,
Pabrik Billet Steel (Electric Arc Furnace), Pabrik Wire Rod Mill, Pembangkit Listrik Tenaga Uap (PLTU) 400 MW, dan
Fasilitas Pengolahan Air (2.000 liter/detik) serta PT KHI Pipe oleh Presiden Soeharto.
Official opening of PT Krakatau Steel’s (Persero) Sponge Iron Plant utilising Direct Reduction Technology from Hylsa,
Billet Steel Plant (Electric Arc Furnace), Wire Rod Mill, 400 MW Steam- Generated Electricity Power Plant, and Water
Treatment Facilities (2,000 liter/second) as well as PT KHI Pipe by President Soeharto.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
70
Page 73
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
1980 Peletakan batu pertama proyek ekspansi dan modernisasi PT Krakatau Steel oleh Menteri Muda Perindustrian Tungki
Ariwibowo untuk:
• Meningkatkan kapasitas produksi baja kasar dari 1,5 juta ton menjadi 2,5 juta ton/tahun.
• Meningkatkan kualitas dan variasi produk baja Perusahaan.
• Meningkatkan efisiensi produksi.
Groundbreaking of PT Krakatau Steel’s expansion and modernization projects by Junior Minister of Industries Tungki
Ariwibowo for:
• Increasing production capacity of crude steel from1.5 million tonnes to 2.5 million tonnes/year.
• Improving quality and variety of the Company’s steel product.
• Improving production
1983 • Pengelompokan PT Krakatau Steel (Persero) dan sembilan Usaha Strategis Milik Negara lainnya ke dalam Badan
Pengelola Industri Strategis (BPIS).
• Proyek SSP 1 dan HSM 1,2 juta ton selesai dan beroperasi.
• The grouping of PT Krakatau Steel (Persero) and nine other Strategic State- owned Enterprises into the Management
Board for Strategic Industries (BPIS).
• SSP 1 and HSM 1.2 million tons projects have been completed and operating.
1991 Penggabungan PT Cold Rolling Mill Indonesia Utama (CRMIU) dan PT Krakatau Baja Permata ke dalam PT Krakatau
Steel (Persero).
The merging of PT Cold Rolling Mill Indonesia Utama (CRMIU) and PT Krakatau Baja Permata into PT Krakatau Steel
(Persero).
1992 Pemisahan pabrik Reinforcing Bar, Section Steel dan Wire Rod menjadi PT Krakatau Wajatama.
The spin off of Reinforcing Bar, Section Steel and Wire Rod plants into PT Krakatau Wajatama
1993 Peresmian proyek perluasan PT Krakatau Steel oleh Presiden Soeharto, termasuk:
• Modernisasi dan perluasan produksi HSM dari 1,2 juta ton menjadi 2,0 juta ton/tahun.
• Peningkatan kualitas dan efisiensi HSM.
• Perluasan pelabuhan bijih besi dari kapasitas bongkar tahunan 3 juta ton menjadi 6 juta ton.
Official opening of PT Krakatau Steel’s expansion project by President Soeharto, including:
• Modernization and production expansion of HSM from 1.2 million tonnes to 2.0 million tonnes/year.
• Improvement of quality and efficiency of HSM.
• Expansion of port for iron ore pellet from an annual unloading.
2022 Annual Report & Sustainability Report
71 PT Krakatau Steel (Persero) Tbk
Page 74
PROFIL PERUSAHAAN
Company Profile
1995 Penyelesaian proyek ekspansi dan modernisasi PT Krakatau Steel oleh Menteri Muda Perindustrian Tungki Ariwibowo,
meliputi:
• Pabrik Direct Reduction Hyl III.
• Pabrik Slab Steel Plant 2.
• Sizing Press HSM.
• Pusat Crossconnecting listrik III dan
• Compensating Installation untuk PLTU 400 MW.
• Production Control System II PPC.
Completion of PT Krakatau Steel’s expansion and modernization projects by Junior Minister of IndustriesIr. Tungki
Ariwibowo, including:
• Direct Reduction PlantHyl III.
• Slab Steel Plant 2.
• Sizing Press HSM.
• Electricity Crossconnecting center III andCompensating Installation for PLTU 400 MW.
• Production Control SystemII PPC.
1996 Pemisahan dari unit pendukung otonom menjadi anak perusahaan PT Krakatau Steel:
• PLTU 400 MW menjadi PT Krakatau Daya Listrik.
• Pusat Pengolahan Air di Krenceng menjadi PT Krakatau Tirta Industri.
• Pelabuhan Khusus Cigading menjadi
• PT Krakatau Bandar Samudera.
• Rumah Sakit Krakatau Steel menjadi PT Krakatau Medika.
Spin-off autonomous supporting units into PT Krakatau Steel subsidiaries:
• 400 MW Steam- Generated Power Plant into PT Krakatau Daya Listrik.
• Water Treatment Center in Krenceng into PT Krakatau Tirta Industri.
• Cigading Special Port into PT Krakatau Bandar Samudera.
• Krakatau Steel Hospital
1998 Perubahan Status PT Krakatau Steel (Persero) menjadi anak perusahaan PT Pakarya Industri (Persero) berdasarkan
Peraturan Pemerintah (PP) No. 35 tanggal 10 Agustus 1998.
Status change of PT Krakatau Steel (Persero) to become a subsidiary of PT Pakarya Industri (Persero) pursuant to the
Government Decree (PP) No. 35 dated August 10, 1998.
1999 Perubahan nama PT Pakarya Industri (Persero) menjadi PT Bahana Pakarya Industri Strategis (BPIS).
Name change of PT Pakarya Industri (Persero) to PT Bahana Pakarya Industri Strategis (BPIS).
2002 Pembubaran PT BPIS dan transfer aset Badan Usaha Strategis Milik Negara kepada Pemerintah (dengan Kantor
Menteri Negara Badan Usaha Milik Negara sebagai penghubung Menteri Keuangan) melalui Rapat Umum Pemegang
Saham Luar Biasa pada tanggal 28 Maret 2002 dan PP no. 52 Tahun 2002 tanggal 23 September 2002.
Dissolution of PT BPIS and transfer of Strategic State-owned Enterprise to the Government (with the Office of
State Minister of State Owned Enterprise as the liaison of the Finance Minister) through Special General Meeting of
Shareholders on March 28, 2002 and Government Regulation no. 52 of 2002 dated September 23, 2002.
2007 Dimulainya upaya perubahan haluan melalui perbaikan terus-menerus dalam efisiensi proses bisnis PT Krakatau Steel
(Persero) secara keseluruhan. Pada tahun 2007, Perseroan membukukan laba bersih sebesar Rp313,81 miliar setelah
tahun sebelumnya rugi Rp135,4 miliar.
Commencement of turnaround efforts through continuous improvementsin PT Krakatau Steel’s overall business
process efficiency. In 2007, the Company booked a net profit of Rp313.81 billion after a previous year’s loss of Rp135.4
billion.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
72
Page 75
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
2009 Di tengah krisis ekonomi global, PT Krakatau Steel (Persero) berhasil membukukan laba bersih sebesar Rp494,7 miliar
dari pendapatan bersih sebesar Rp16,9 triliun.
Amidst the global economic crisis, PT Krakatau Steel (Persero) successfully booked net revenues of Rp494.7 billion
from Net Revenues of Rp16.9 trillion.
2010 • Perubahan nama PT Krakatau Steel (Persero) menjadi PT Krakatau Steel (Persero) Tbk terkait dengan kesuksesan
Penawaran Saham Perdana pada 10 November 2010.
• Peletakan batu pertama dari fase I proyek konstruksi PT Krakatau Posco pada tanggal 28 Oktober 2010. PT
Krakatau Posco adalah joint-venture antara PT Krakatau Steel (Persero) Tbk dengan Posco dari Korea Selatan untuk
membangun pabrik baja terintegrasi berkapasitas 3 juta ton per tahun pada fase I.
• The change of PT Krakatau Steel (Persero) into PT Krakatau Steel (Persero) Tbk following the success of Initial Public
Offering on November 10, 2010
• Groundbreaking of PT Krakatau Posco phase I construction project on October 28, 2010 – a joint venture company
of PT Krakatau Steel (Persero) Tbk and Posco (South Korea) to build integrated steel mill having capacity of 3 million
tonnes per year in phase I.
2011 • Rapat Umum Pemegang Saham PT Krakatau Steel (Persero) Tbk yang pertama kali diselenggarakan (tanggal 6 Juni
2011) setelah menjadi perusahaan terbuka.
• Penyelesaian revitalisasi pabrik Hot Strip Mill yang meningkatkan kapasitas produksi menjadi 2,4 juta ton dari
sebelumnya sebesar 2 juta ton per tahun.
• The first General Meeting of Shareholders of PT Krakatau Steel (Persero) Tbk was held on June 6, 2011 after
becoming public company.
• Completion of Hot Strip Mill revitalization to increase production capacity of 2 million tonnes per year to 2.4 million
tonnes per year.
2012 • Perluasan Waduk Krenceng - PT Krakatau Tirta Industri berupa peningkatan kapasitas waduk dari 3 juta m3 menjadi
5 juta m3.
• Proyek ekspansi iron making pembangunan Pabrik Meratus Jaya Iron & Steel (MJIS) hasil kerja sama Perseroan
dengan PT Aneka Tambang (Persero) Tbk di Batulicin, Kalimantan Selatan telah beroperasi.
• Expansion of Krenceng Reservoir - PT Krakatau Tirta Industri by increasing the capacity of reservoir from 3 million
m3 to 5 million m3.
• The iron making plant expansion project of Meratus Jaya Iron & Steel (MJIS) in collaboration with PT Aneka Tambang
(Persero) Tbk in Batulicin, South Kalimantan has been in operation.
2022 Annual Report & Sustainability Report
73 PT Krakatau Steel (Persero) Tbk
Page 76
PROFIL PERUSAHAAN
Company Profile
2013 • Peresmian PT Krakatau Posco oleh Presiden RI, Susilo Bambang Yudhoyono, perusahaan baja joint venture antara
PT Krakatau Steel (Persero) Tbk dan POSCO dengan kapasitas produksi 3 juta ton per tahun pada tahap pertama.
Peresmian ini juga menandakan beroperasinya PT Krakatau Posco.
• Pembangunan fasilitas coil center dan distribution channel PT Indo Japan Steel Center 120.000 ton per tahun sebagai
distribution channel bagi produk HRC dan CRC PTKS untuk industri otomotif. PT Indo Japan Steel Center merupakan
perusahaan patungan PTKS & Nippon Steel Trading.
• Pembangunan pabrik kapur PT Krakatau Posco Chemtech Calcination menghasilkan kapur bakar 228.000 ton per
tahun untuk memenuhi kebutuhan kapur bakar dan dolomite PT Krakatau Posco.
• Pengembangan Jaringan Pipa Distribusi – PT Krakatau Tirta Industri untuk meningkatkan suplai air bersih dari 1.200
liter/detik menjadi 1.800 liter/detik, sudah beroperasi.
• The inauguration of PT Krakatau Posco by the President of Indonesia, Susilo Bambang Yudhoyono, a joint venture
steel company between PT Krakatau Steel (Persero) Tbk and POSCO with a 3 million tonnes per year capacity for the
first stage. This event also marks the start of operation for PT Krakatau Posco.
• Construction of the coil center facility and distribution channel of PT Indo Japan Steel Center 120,000 tonnes per year
as a distribution channel for HRC and CRC products for the automotive industry. PT Indo Japan Steel Center is a joint
venture company between PTKS and Nippon Steel Trading.
• Construction of lime calcination plant of PT Krakatau Posco Chemtech Calcination to produce burnt lime of 228,000
tonnes per year to meet the demands of lime and dolomite for PT Krakatau Posco.
• Construction Pipeline Distribution - PT Krakatau Tirta Industry to improve the water supply from 1,200 liter/sec to
1,800 liter/sec, already in operation.
2014 Produksi Pipa Baja perdana Pabrik ERW #2 (Electric Resistance Welding) PT KHI Pipe Industries (“PT KHI”) pada 14
Oktober 2014. Pabrik ERW #2 ini memiliki kapasitas 115.000 ton per tahun, sehingga mampu meningkatkan kapasitas
produksi Pipa Baja PT KHI menjadi 233.000 ton pertahun.
First Steel Pipe production of ERW #2 (Electric Resistance Welding) Plant PT KHI Pipe Industries (“PT KHI”) on October
14, 2014. This ERW #2 Plant has capacity of 115,000 tonnes per year, which increase the capacity of Steel Pipe
production of PT KHI Pipe Industries into 233,000 tonnes per year.
2015 • Penandatanganan Perjanjian Pinjaman Jangka Panjang Perseroan untuk proyek Pembangunan Hot Strip Mill ke-2
(HSM #2) senilai USD260,05 juta.
• Ground Breaking Ceremony PT Krakatau Osaka Steel (PT KOS).
• Ground Breaking Ceremony PT Krakatau Nippon Steel Sumikin (PT KNSS).
• Peletakan bata terakhir Coke Oven Plant (COP) Blast Furnace.
• USD260.05 million Long-Term Loan Agreement Signing for Construction of the Second Hot Strip Mill (HSM#2)
• Ground Breaking Ceremony PT Krakatau Osaka Steel (PT KOS)
• Ground Breaking Ceremony PT Krakatau Nippon Steel Sumikin (PT KNSS)
• Final Stone Laying for the Blast Furnace Coke Oven Plant (COP).
2016 • Groundbreaking HSM #2.
• Pelaksanaan penambahan modal dengan memberikan HMETD Perseroan dengan total hasil sebesar 3.571.396.900
lembar saham.
• PT Krakatau Osaka Steel (KOS) resmi beroperasi.
• Groundbreaking HSM #2.
• The increase of capital which obtained through the Company’s HMETD, resulting in 3,571,396,900 shares.
• PT Krakatau Osaka Steel(KOS) officially started operating.
2017 PT Krakatau Nippon Steel Sumikin (KNSS) mulai beroperasi.
PT Krakatau Nippon Steel Sumikin (KNSS) started operating.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
74
Page 77
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
2018 • Heating Up Hot Blast Stove.
• Penyalaan Perdana Pabrik Blast Furnace.
• Peresmian proyek Bendung Cipasauran PT Krakatau Tirta Industri.
• Heating Up Hot Blast Stove.
• Inauguration of Blast Furnace Plant.
• Inauguration of Cipasauran Dam project of PT Krakatau Tirta Industri.
2019 • Penandatanganan Program Restrukturisasi Keuangan dengan Bank.
• Peresmian PT Krakatau Niaga Indonesia.
• HSM Rekor Produksi 203.316 Ton.
• CRM Rekor Produksi 70.911 Ton.
• Signing of the Financial Restructuring Program with the Bank.
• Inauguration of the establishment of PT Krakatau Niaga Indonesia.
• HSM Production Record of 203,316 Tons.
• CRM Production Record of 70,911 Tons.
2020 • Penandatanganan Perjanjian Restrukturisasi Utang dengan seluruh kreditur.
• Peluncuran Digital Control Tower.
• Krakatau Steel meraih laba USD74,1 juta di Q1 2020
• Peresmian fasilitas Integrated Warehouse (IWH) PT KBS
• Penandatanganan perjanjian pasokan gas dengan harga USD6,00/MMBTU dengan PT Perusahaan Gas Negara Tbk
(PGN)
• Peluncuran produk-produk hilirisasi Krakatau Steel:
• Kanal C, Reng Asimetris, dan Plat Talang
• Tower
• Customized Plate
• Peresmian logo baru Krakatau Steel
• Ekspor produk baja ke Australia
• Peluncuran Krasmart Connect
• Penandatanganan Perjanjian Investasi Pemerintah dalam rangka Pemulihan Ekonomi Nasional (PEN)
• Pencairan dana PEN tahap 1 sebesar Rp2,2 triliun
• Signing of Debt Restructuring Agreement with all creditors.
• Launching of Digital Control Tower.
• Krakatau Steel booked net profit of USD74.1 million in Q1 2020
• Inauguration of Integrated Warehouse (IWH) facility of PT KBS
• Signing of gas supply agreement at a price of USD6.00 /MMBTU with PT Perusahaan Gas Negara Tbk (PGN)
• Launching of Krakatau Steel downstream products:
• C Channel, Asymmetric Batten and Gutter Plate
• Tower
• Customized Plate
• Launching of new logo of Krakatau Steel
• Export of steel products to Australia
• Launching of Krasmart Connect
• Signing of Investment Agreement in the context of
• National Economic Recovery (PEN)
• Disbursement of PEN funds phase 1 of Rp2.2 trillion
2022 Annual Report & Sustainability Report
75 PT Krakatau Steel (Persero) Tbk
Page 78
PROFIL PERUSAHAAN
Company Profile
2021 • Ekspor baja ke Malaysia dan Eropa
• Produksi pertama (first coil) pabrik Hot Strip Mill#2 (HSM#2)
• Pembentukan Subholding Krakatau Sarana Infrastruktur (KSI)
• Peresmian pabrik HSM#2 oleh Presiden Republik Indonesia Joko Widodo
• Pembentukan Subholding Krakatau Baja Konstruksi (KBK)
• Penyelesaian utang Tranche B sebesar Rp2,7 triliun
• Rekor produksi CRC sebesar 81.342 ton
• Peluncuran KRASmart Marketplace
• Export of steel products to Malaysia and Europe
• First coil production of Hot Strip Mill#2 (HSM#2)
• Establishment of Krakatau Sarana Infrastruktur (KSI) subholding
• Inauguration of HSM#2 by President of Republic of Indonesia Joko Widodo
• Establishment of Krakatau Baja Konstruksi (KBK) subholding
• Repayment of Tranche B debt of Rp2.7 trillion
• CRC production record of 81,342 tons
• Launching of KRASmart Marketplace
2022 • Meningkatan kepemilikan saham PT Krakatau Posco menjadi 50%
• Menandatangani Nota Kesepahaman untuk reaktivasi Pabrik Blast Furnace dan Baowu Group Zhongnan Co. Ltd.
• Bersama Kementerian Investasi RI menandatangani Nota Kesepahaman kerja sama investasi dengan POSCO
sebesar USD3,5 miliar
• Lunasi utang Commerzbank senilai total USD216 juta atau setara dengan Rp3,3 triliun
• Terbitnya Peraturan Menteri Keuangan No. 15 Tahun 2022 terkait kebijakan pengenaan Bea Masuk Anti-Dumping
atas impor produk baja jenis HRC Alloy asal Tiongkok
• Increased shareholding in PT Krakatau Posco to 50%
• Signed Memorandum of Understanding for reactivation of Blast Furnace Plant and Baowu Group Zhongnan Co. Ltd.
• Together with the Indonesian Ministry of Investment signed a Memorandum of Understanding for investment
cooperation with POSCO amounting to USD3.5 billion
• Paid off Commerzbank’s debt worth a total of USD216 million or equivalent to Rp3.3 trillion
• Issuance of Minister of Finance Regulation No. 15 of 2022 related to the policy of imposing Anti-Dumping Import
Duty on imports of HRC Alloy steel products from China
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
76
Page 79
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
VISI DAN MISI PENETAPAN VISI DAN MISI THE ESTABLISHMENT OF VISION
AND MISSION
Vision and Mission
[OJK C.1]
Segenap insan Perusahaan wajib All employees of the Company must
memegang teguh visi dan misi yang telah uphold the vision and mission that have
ditetapkan. Dengan ini, seluruh aktivitas been established. By doing so, all business
bisnis dapat dijalankan secara terintegrasi activities can be carried out in an integrated
dan komprehensif. and comprehensive manner.
Visi dan Misi Perseroan senantiasa The Company’s Vision and Mission are
ditinjau oleh Dewan Komisaris dan Direksi. constantly reviewed by the Board of
Berdasarkan hasil peninjauan tersebut, Visi Commissioners and the Board of Directors.
dan Misi Perseroan masih relevan dengan Based on the results of the review, the
kondisi saat ini. Company’s Vision and Mission are still
relevant to the current conditions.
VISI Menjadi korporasi yang kompetitif,
Vision untung, dan terpercaya
To become a competitive, profitable, and trusted
corporation
1. Korporasi yang Kompetitif 1. Competitive Corporation
a. Perseroan sebagai penyedia solusi a. The Company as a provider of
baja dari hulu hingga hilir melalui steel solutions from upstream to
kerja sama bisnis strategis. downstream through strategic
business cooperation.
b. Produk Perseroan harus mampu b. The Company’s products must be
bersaing dengan produk pesaing able to compete with domestic
domestik dan impor dalam hal and imported competitors in terms
kualitas, harga, waktu penyerahan of quality, price, delivery time and
dan kualitas pelayanan. service quality.
c. Keunggulan kompetitif untuk c. Competitive advantage to create the
menciptakan daya saing Perseroan Company’s competitiveness is done
dilakukan melalui penggunaan through the use of more competitive
bahan baku dan energi yang lebih raw materials and energy as well as
kompetitif serta teknologi yang the right technology.
tepat.
2. Untung dan Terpercaya 2. Profitable and Reliable
a. Dengan keunggulan kompetitif yang a. With its competitive advantages, the
dimiliki, Perseroan menjadi pilihan Company is the first choice of users
utama pengguna di Indonesia dan in Indonesia and the region.
kawasan regional.
b. Dengan kinerja unggul, Perseroan b. With superior performance,
mendapatkan kepercayaan dari the Company earns the trust
pemegang saham dan stakeholders of shareholders and other
lainnya. stakeholders.
c. Perseroan dapat tumbuh dan c. The Company can grow and
berkembang menjadi perusahaan develop into a company with the
dengan kinerja 10 besar BUMN best performance of the top 10
Indonesia terbaik. Indonesian SOEs.
2022 Annual Report & Sustainability Report
77 PT Krakatau Steel (Persero) Tbk
Page 80
PROFIL PERUSAHAAN
Company Profile
MISI 1. Mewujudkan kinerja operasional 1. To realize productive and efficient
Mission yang produktif dan efisien untuk operational performance to produce
menghasilkan produk dan jasa quality products and services that are
berkualitas yang menguntungkan. profitable.
2. Mengembangkan bisnis baja melalui 2. Develop steel business through mutually
kerja sama yang saling menguntungkan beneficial cooperation with strategic
dengan mitra strategis. partners.
3. Mengembangkan aplikasi solusi baja 3. Develop steel solution applications and
dan produk baja hilir untuk meningkatkan downstream steel products to increase
nilai tambah serta kepuasan pelanggan. added value and customer satisfaction.
4. Meningkatkan nilai bisnis group untuk 4. Enhance group business value to make
memberikan kontribusi positif dan positive contributions and optimize the
mengoptimalkan rantai pasokan. supply chain.
5. Mengembangkan talenta terbaik untuk 5. Develop the best talents to contribute
dapat berkontribusi optimal dalam optimally in all business processes.
seluruh proses bisnis.
NILAI BUDAYA AMANAH TRUST
PERUSAHAAN Memegang teguh kepercayaan yang telah Upholding the trust that has been given with
Company Culture diberikan dengan panduan perilaku: behavioral guidance:
Values [OJK F.1] 1. Memenuhi janji dan komitmen 1. Fulfilling promises and commitments
2. Bertanggung jawab atas tugas, 2.
Being responsible for the tasks,
keputusan dan tindakan yang dilakukan decisions and actions taken
3. Berpegang teguh kepada nilai moral dan 3. Committed to moral and ethical values
etika
KOMPETEN COMPETENT
Terus belajar dan mengembangkan Continously learning and developing
kapasitas dengan panduan perilaku: capacity with behavioral guidance:
1.
Meningkatkan kompetensi diri untuk 1. Improving self-competence to respond
menjawab tantangan yang selalu to everchanging challenges
berubah 2. Helping others learn
2. Membantu orang lain belajar 3. Completing tasks with the best possible
3.
Menyelesaikan tugas dengan kualitas quality
terbaik
HARMONIS HARMONIOUS
Saling peduli dan menghargai perbedaan Caring for each other and respecting
dengan panduan perilaku: differences with behavioral guidance:
1. Menghargai setiap orang apapun latar 1. Respecting everyone regardless of their
belakangnya background
2. Suka menolong orang lain 2. Preference to help others
3. Membangun lingkungan kerja yang 3. Building a conducive work environment
kondusif
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
78
Page 81
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
LOYAL LOYAL
Berdedikasi dan mengutamakan kepentingan bangsa dan negara Dedicated to and prioritizing the interests of the nation and
dengan panduan perilaku: country with behavioral guidance:
1. Menjaga nama baik sesama karyawan, pimpinan, BUMN, dan 1. Maintaining the reputation of fellow employees, leaders, state-
Negara owned enterprises, and the country
2. Willing to sacrifice to achieve a greater goal
2. Rela berkorban untuk mencapai tujuan yang lebih besar 3. Obeying leaders provided that it is not against the law and
3. Patuh kepada pimpinan sepanjang tidak bertentangan dengan ethics
hukum dan etika
ADAPTIF ADAPTIVE
Terus berinovasi dan antusias dalam menggerakkan ataupun Continuously innovating and showing enthusiasm in encouraging
menghadapi perubahan dengan panduan perilaku: or dealing with changes with behavioral guidance:
1. Cepat menyesuaikan diri untuk menjadi lebih baik 1. Readily adapt to changes for self improvement
2. Terus-menerus melakukan perbaikan mengikuti 2. Continuously making improvements to keep up with
perkembangan teknologi technological advancements
3. Bertindak proaktif 3. Acting proactively
KOLABORATIF COLLABORATIVE
Membangun kerja sama yang sinergi dengan panduan perilaku: Building synergistic cooperation with behavioral guidance:
1.
Memberi kesempatan kepada berbagai pihak untuk 1. Providing opportunities for various parties to contribute
berkontribusi
2.
Terbuka dalam bekerja sama untuk menghasilkan nilai 2. Being open to collaboration to create added value
tambah
3.
Menggerakkan pemanfaatan berbagai sumber daya untuk 3. Encouraging the use of various resources for common goals
tujuan bersama
2022 Annual Report & Sustainability Report
79 PT Krakatau Steel (Persero) Tbk
Page 82
PROFIL PERUSAHAAN
Company Profile
FILOSOFI LAMBANG PERUSAHAAN
Philosophy of Company Logo
COLLABORATIVE BUSINESS GROWTH
COLLABORATION
ROBUST
Shape of mountain which
reflects robust foundation
PROGRESSIVE
Perseroan hadir sebagai perusahaan yang inovatif, bergerak The Company is present as an innovative company, move hand in
beriringan dengan industri, serta mampu menghadapi dengan hand with industry, as well able to face all ready challenges that
siap segala tantangan yang ada di industri. exist in the industry
COLLABORATIVE
Perseroan tetap memegang teguh komitmennya sebagai The Company keeps its commitment as a “trusted partner” and
seorang “rekan”, seorang “partner terpercaya” dan saling mutually develop each other.
menumbuhkembangkan satu sama lain.
ROBUST
Perseroan dengan semangatnya yang baru akan tetap hadir di The Company with its renewed spirit remains present among
tengah stakeholders sebagai perusahaan besar didukung dengan the stakeholders as a large company supported by strong
infrastruktur yang mumpuni dan mampu memimpin industri. infrastructure to lead the industry.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
80
Page 83
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
SYMBOL LOGOTYPE
BRANDMARK
Logo Krakatau Steel berbentuk huruf K berwarna dasar biru The logo of Krakatau Steel is in the form of the letter K with a
dan dilengkapi teks “Krakatau Steel” berwarna hitam. Huruf K blue base color and is completed with “Krakatau Steel” text in
dalam logo Krakatau Steel terdiri dari 3 (tiga) komponen yang black. The letter K in the Krakatau Steel logo consists of 3 (three)
mencerminkan makna Progressive, Collaborative, dan Robust. components that reflect Progressive, Collaborative, and Robust
meanings.
Logo baru Krakatau Steel hadir dengan tagline baru yaitu “Explore The new Krakatau Steel logo comes with a new tagline, namely
to Empower”, yang memiliki makna Perseroan tidak lagi hadir “Explore to Empower”, which means the Company is no longer
hanya sebagai perusahaan baja, tetapi sebagai partner yang present only as a steel company, but as a partner that has the
memiliki kemampuan dalam memberikan dorongan kekuatan ability to provide additional strength to its partners, through every
tambahan bagi para partner, melalui setiap aset yang dimiliki oleh asset owned by the Company (both in terms of human resources
Perseroan (baik dari kapabilitas SDM maupun infrastruktur). and infrastructure capabilities).
2022 Annual Report & Sustainability Report
81 PT Krakatau Steel (Persero) Tbk
Page 84
PROFIL PERUSAHAAN
Company Profile
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
82
Page 85
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
BIDANG USAHA [OJK C.4] [GRI 2-6]
Business Lines
KEGIATAN USAHA SESUAI ANGGARAN DASAR LINE OF BUSINESS ACCORDING TO THE LATEST
TERAKHIR ARTICLES OF ASSOCIATION
Berdasarkan pasal 3 Anggaran Dasar Perseroan tahun 2018, Pursuant to Article 3 of the Company’s 2018 Articles of Association,
adapun maksud dan tujuan pelaksanaan kegiatan usaha the purpose and objectives of the Company’s business activities
perusahaan di bidang industri besi dan baja adalah untuk in the iron and steel industry are to produce high quality and highly
menghasilkan barang dan/atau jasa yang bermutu tinggi competitive goods and/or services and to pursue profits in order
dan berdaya saing kuat serta mengejar keuntungan guna to increase the value of the Company by applying the principles of
meningkatkan nilai Perseroan dengan menerapkan prinsip-prinsip a Limited Liability Company.
Perseroan Terbatas.
Dengan demikian, Perseroan dapat menjalankan sejumlah Thus, the Company can carry out a number of main business
kegiatan usaha utama sebagaimana tertuang dalam Anggaran activities as stated in the Articles of Association, among others:
Dasar, antara lain:
• Memiliki dan mengusahakan kegiatan pertambangan bijih • Owning and operating mining of iron ore, coal and/or minerals
besi/iron ore, batu bara dan/atau mineral dan/atau bahan and/or other mining materials.
tambang lainnya.
• Mengolah bahan mentah, bahan lain atau hasil tambang • Processing raw materials, other materials or mineral mining
mineral menjadi bahan baku besi dan baja. products into iron and steel raw materials.
• Mengolah bahan baku besi dan baja menjadi produk besi dan • Processing iron and steel raw materials into iron and steel
baja sebagai bahan baku industri. products as industrial raw materials.
• Mengolah bahan baku industri besi dan baja menjadi barang- • Processing iron and steel industrial raw materials into finished
barang jadi dan/atau setengah jadi. and/or semi-finished goods.
• Membuat mesin dan peralatan dari besi dan baja atau • Making machinery and equipment from iron and steel or
membuat suatu hasil produk atau barang yang lebih making a product or item that is more useful than existing
bermanfaat dari bahan baku yang ada serta merakit mesin raw materials and assembling machinery or equipment for
atau peralatan untuk keperluan industri hulu dan hilir. upstream and downstream industrial purposes.
2022 Annual Report & Sustainability Report
83 PT Krakatau Steel (Persero) Tbk
Page 86
PROFIL PERUSAHAAN
Company Profile
• Menyelenggarakan kegiatan pemasaran, perdagangan, • Organizing marketing, trading, distribution and agency
distribusi dan keagenan, baik produksi sendiri maupun activities, both own production and production of other
produksi pihak lain, atau jenis-jenis produk besi dan baja parties, or other types of iron and steel products, both at home
lainnya, baik dalam maupun luar negeri. and abroad.
• Melakukan pengadaan bahan baku/penolong, barang-barang • Procuring raw/auxiliary materials, goods or spare parts,
atau suku cadang, mesin peralatan beserta komponen- machinery equipment and its components both from within
komponennya baik dari dalam maupun luar negeri. and outside the country.
• Melakukan pekerjaan desain engineering, perencanaan • Performing engineering design work, construction planning,
konstruksi, manajemen konstruksi, studi penelitian, perbaikan construction management, research studies, repair and
dan pemeliharaan mesin dan peralatan, pengoperasian pabrik, maintenance of machinery and equipment, factory operations,
latihan keterampilan, konsultansi dan jasa teknis lainnya skills training, consultancy and other technical services in the
dalam sektor industri besi dan baja dan fasilitas pendukung iron and steel industry sector and other steel industry support
industri baja lainnya. facilities.
Selain dapat melaksanakan kegiatan usaha utama di atas, In addition to carrying out the above main business activities,
Perseroan juga dapat menjalankan kegiatan usaha penunjang the Company can also carry out supporting business activities
dalam rangka optimalisasi pemanfaatan sumber daya yang in order to optimize the utilization of the Company’s resources,
dimiliki Perseroan, yaitu kegiatan pergudangan, perbengkelan, namely warehousing activities, workshops, property, ports,
properti, pelabuhan, pendidikan dan pelatihan, limbah produk education and training, product waste and industrial waste power
dan limbah industri pembangkit listrik, pengelolaan air, dan jasa plants, water management, and information technology services.
teknologi informasi.
BIDANG USAHA YANG DIJALANKAN SELAMA LINES OF BUSINESS DURING 2022
TAHUN 2022
Pada tahun 2022, Perseroan menjalankan seluruh kegiatan In 2022, the Company carried out all of its business activities in
usahanya sesuai dengan yang tertuang (dalam) anggaran dasar accordance with its latest Articles of Association.
terakhirnya.
INFORMASI PENGUNGKAPAN BIDANG USAHA DI INFORMATION ON DISCLOSURE OF LINE OF
DALAM LAPORAN KEUANGAN TAHUN 2022 BUSINESS IN THE 2022 FINANCIAL STATEMENTS
Informasi tentang kegiatan usaha di atas juga telah tercantum Information about the above business activities has also been
dalam Laporan Keuangan PT Krakatau Steel (Persero) Tbk untuk included in the Financial Statements of PT Krakatau Steel
tahun buku yang berakhir 31 Desember 2022. (Persero) Tbk for the fiscal year ending December 31, 2022.
PRODUK/ATAU JASA YANG DIHASILKAN PRODUCTS AND/OR SERVICES
1. Hot Rolled Coil/Plate 1. Hot Rolled Coil/Plate
Produk baja lembaran panas ini berupa coil dan pelat yang Hot rolled steel products are coils and plates produced from
dihasilkan dari proses pengerolan panas. Pabrikan dan para the hot rolling process. Manufacturers and users of this type
pengguna jenis baja ini umumnya menyebut produk ini dengan of steel generally refer to this product as “black steel” to
sebutan “baja hitam” sebagai pembeda terhadap produk baja distinguish it from cold-rolled steel products which are also
lembaran dingin yang juga dikenal sebagai “baja putih”. known as “white steel”.
Selain itu, Perseroan juga memproduksi baja plain carbon In addition, the Company also produces plain carbon steel
dan baja micro-alloyed yang dapat dipakai untuk berbagai and micro-alloyed steel that can be used for a variety of
penggunaan, mulai dari kualitas umum atau komersial hingga applications, ranging from general or commercial quality to
kualitas khusus, seperti struktur rangka baja, komponen dan specialty quality, such as steel frame structures, automobile
rangka kendaraan bermotor, tiang pancang, komponen alat components and frames, piles, heavy equipment components,
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
84
Page 87
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
berat, fabrikasi umum, pipa dan tabung umum, pipa dan general fabrication, general pipes and tubes, pipes and tubes
tabung untuk jalur pipa dan casing, tabung gas, baja tahan for pipelines and casing, gas cylinders, weather corrosion
korosi cuaca, bejana bertekanan, boilers, dan konstruksi resistant steel, pressure vessels, boilers, and ship construction.
kapal.
Ketebalan pelat baja lembaran panas berkisar antara 0,18 mm The thickness of hot-rolled steel plate ranges from 0.18 mm -
- 25 mm, sedangkan lebarnya antara 600 mm – 2.060 mm. 25 mm, while the width is between 600 mm - 2,060 mm. The
Kondisinya dapat berupa gulungan atau sebagai produk yang condition can be in coils or as a pickled and oiled product (hot
melalui proses pickling dan oiling (hot rolled coilpickled oiled rolled coilpickled oiled or HRC-PO).
atau HRC-PO).
Perseroan mampu menghasilkan baja lembaran panas The Company is able to produce high-quality hot-rolled steel
berkualitas tinggi untuk penggunaan khusus karena sheets for special applications because it has carried out
telah menjalankan proses kontrol thermomekanik dan thermomechanical control and desulfurization processes
proses desulfurisasi menggunakan ladle furnace. Adapun using ladle furnaces. The uses of hot-rolled steel include the
penggunaan baja lembaran panas meliputi aplikasi-aplikasi applications as listed below:
seperti yang tercantum di bawah ini:
• Konstruksi Umum dan Las; • General Construction and Welding;
• Pipa dan Tabung; • Pipes and Tubes;
• Komponen dan Rangka Otomotif; • Automotive Components and Frames;
• Jalur Pipa untuk Minyak dan Gas; • Pipelines for Oil and Gas;
• Casing & Tubing Pipa Sumur Minyak; • Oil Well Pipe Casing & Tubing;
• Tabung Gas; • Gas Tubing;
• Baja Tahan Korosi Cuaca; • Weather Corrosion Resistant Steel;
• Rerolling; • Rerolling;
• Konstruksi Kapal; dan • Ship Construction; and
• Boiled & Pressurized Container. • Boiled & Pressurized Container.
2. Cold Rolled Coil/Sheet 2. Cold Rolled Coil/Sheet
Produk baja lembaran dingin ini juga dikenal dengan This cold-rolled steel sheet product also known as “white
nama “baja putih” (white steel) yang dihasilkan dari proses steel” is produced from the cold rolling process. The difference
pengerolan dingin. Perbedaan sifat tipikal antara “Baja putih” in typical properties between “white steel” and “black steel” is
dan “baja hitam” cukup signifikan. Baja lembaran dingin significant. Cold-rolled steel has a better surface quality, is
memiliki kualitas permukaan yang lebih baik, lebih tipis, dan thinner and more precise in size, and has good mechanical
dengan ukuran yang lebih presisi, serta mempunyai sifat properties and excellent formability.
mekanis yang baik dan formability yang sangat bagus.
Baja putih umumnya dimanfaatkan dalam proses White steel is generally used in the formation process as this
pembentukan karena material ini memiliki formability, material has better formability, weldability, and roughness
weldability, dan kualitas roughness yang lebih baik. Baja putih quality. This white steel is also used for applications in
ini juga dipakai untuk aplikasi dalam industri galvanizing (zinc- the galvanizing (zinc-coating) and enamelware (porcelain-
coating), enamelware (porcelain-coating), dan digunakan coating) industries, and as the raw materials for making tin
sebagai bahan baku pembuatan kaleng makanan berlapis mill-black plate food cans in the food and beverage industry.
timah (tin mill-black plate) dalam industri makanan dan For reinforced steel sheet (annealed sheet), the thickness of
minuman. Untuk lembaran baja yang dikuatkan (annealed white steel products manufactured by the Company ranges
sheet), kisaran ketebalan baja putih yang dihasilkan Perseroan from 0.20 mm to 3.00 mm; while for the unannealed sheet (in
adalah 0,20 mm - 3,00 mm, sedangkan untuk unannealed the form of coil), the maximum thickness is 2.00 mm.
(dalam bentuk gulungan) ketebalan maksimumnya adalah
2,00 mm.
Perseroan memiliki fasilitas vacuum degasser dan ladle The Company has vacuum degasser and ladle metallurgy
metallurgy untuk menghasilkan baja dengan kualitas khusus, facilities to produce special grades of steel, such as ultra-
seperti baja karbon sangat rendah dan Interstitial Free Steel low carbon steel and Interstitial Free Steel (IF Steel) suitable
2022 Annual Report & Sustainability Report
85 PT Krakatau Steel (Persero) Tbk
Page 88
PROFIL PERUSAHAAN
Company Profile
(IF Steel) yang cocok digunakan untuk menghasilkan produk for extra deep drawing quality products. To be able to meet
dengan kualitas extra deep drawing. Untuk dapat memenuhi the needs of cold-rolled steel sheets with high formability
kebutuhan baja lembaran dingin dengan formability dan and surface quality, the Company uses a special batch
kualitas permukaan yang tinggi, Perseroan menggunakan annealing furnance facility with pure hydrogen atmosphere.
fasilitas batch annealing furnance khusus dengan atmosfer The applications of cold-rolled steel sheets produced by the
hidrogen murni. Adapun aplikasi baja lembaran dingin yang Company include the following:
diproduksi Perseroan antara lain dalam bidang-bidang
sebagai berikut:
• Penggunaan Umum; • General Use;
• Otomotif; • Automotive;
• Galvanized Sheet; • Galvanized Sheet;
• Pipa & Tabung; • Pipe & Tube;
• Porcelain Enamelware; dan • Porcelain Enamelware; and
• Tin Mill Black Plate. • Tin Mill Black Plate.
3. Wire Rod 3. Wire Rod
Produk batang kawat terbuat dari baja billet sehingga Wire rod is made from billet steel so they are categorized as
dikategorikan sebagai produk batangan, hal ini untuk bar products, this is to distinguish them from hot sheet steel
membedakannya dari baja lembaran panas dan baja lembaran and cold sheet steel made from slab steel. Wire rods are
dingin yang dibuat dari baja slab. Batang kawat biasanya usually categorized based on their carbon content, i.e. wire
dikelompokkan berdasarkan kandungan karbonnya, yaitu rods with low, medium, or high carbon. In addition, wire rods
batang kawat dengan karbon rendah, sedang, atau tinggi. are also categorized based on their application.
Selain itu, batang kawat juga dikategorikan berdasarkan
aplikasinya.
Batang kawat karbon rendah dan sedang memiliki kandungan Low and medium carbon wire rods have a carbon content of
karbon kurang dari 0,25%. Baja jenis ini umumnya digunakan less than 0.25%. This type of steel is commonly used for wire,
untuk kawat, paku, wire mesh, dan sebagai bahan baku untuk nails, wire mesh, and as raw material for welded fabrication
welded fabrication (kisi-kisi jendela atau pintu, pagar, dan (window or door grilles, fences, and bars).
jeruji).
Aplikasi khusus seperti untuk kawat elektroda berlapis untuk Special applications such as for coated electrode wire for
keperluan pengelasan, memerlukan kontrol yang sangat welding purposes, require very tight control of the alloy content
ketat dalam hal kandungan alloy seperti yang diinginkan oleh as desired by the customer. Other applications require higher
pelanggan. Aplikasi-aplikasi lainnya memerlukan kuat tarik tensile strength. Such applications require a high carbon
yang lebih tinggi. Aplikasi tersebut memerlukan kandungan content (usually more than 0.40%) with the addition of several
karbon yang tinggi (biasanya lebih dari 0,40%) dengan alloys such as Nb, V, and Cr, so as to produce steel bars that
tambahan beberapa alloy seperti Nb, V, dan Cr, sehingga have better tensile strength and formability. High carbon wire
dapat dihasilkan baja batangan yang memiliki kuat tarik rods are commonly used for spring beds, bicycle (motorcycle)
dan formability yang lebih baik. Batang kawat karbon tinggi wheel spokes, umbrella frames, and other constructions. Wire
umumnya dimanfaatkan untuk spring bed, jari-jari roda rod applications include:
sepeda (motor), rangka payung, dan konstruksi-konstruksi
lainnya. Aplikasi batang kawat meliputi:
• Kawat, paku, dan mesh; • Wire, nails, and mesh;
• Mur dan baut; • Nuts and bolts;
• Kawat Elektroda; • Electrode wire;
• Spring Bed, Spoke, Baja Tulangan, dan lain-lain. • Spring Bed, Spoke, Reinforcing Steel, and others.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
86
Page 89
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
BISNIS PENDUKUNG SUPPORTING BUSINESS
Sebagaimana tertuang dalam Anggaran Dasar Perseroan, maka As stated in the Company’s Articles of Association, in addition to
selain menjalankan kegiatan utama sebagai produsen penghasil carrying out its main activity as a steel producer, the Company
baja, Perseroan juga menjalankan beberapa kegiatan bisnis also carries out several other supporting business activities,
pendukung lainnya, antara lain sebagai berikut: including the following:
Bidang Usaha Industrial Estate dan Perhotelan Industrial Estate and Hospitality Business
Perseroan menyediakan lahan industri, jasa pengelolaan kawasan The Company provides industrial land, industrial estate
industri, dan pengembangan kawasan berikut infrastruktur management services, and estate development along with its
pendukungnya seperti perkantoran, perhotelan, sarana olahraga, supporting infrastructure such as offices, hotels, sports facilities,
dan perumahan. and housing.
Bidang Usaha Rekayasa dan Konstruksi Engineering and Construction Business
Perseroan menyediakan Jasa Perekayasaan, Pengadaan dan The Company provides Engineering, Procurement, Construction
Konstruksi (Engineering, Procurement, Construction/EPC) (EPC) as well as Project Management and Maintenance Services
serta Manajemen Proyek dan Perawatan yang meliputi sektor covering the construction, development and maintenance sectors
pembangunan, pengembangan dan perawatan di bidang industri in the metal, energy, chemical, petrochemical and infrastructure
logam, energi, kimia, petrokimia dan infrastruktur. Di samping itu, industries. In addition, the Company also conducts export and
Perseroan juga melakukan kegiatan ekspor dan impor barang, import activities of goods, services and software related to the
jasa dan perangkat lunak yang berkaitan dengan kegiatan usaha Company’s business activities.
Perseroan.
Jasa Pengelolaan Pelabuhan Port Management Services
Perseroan menyediakan pelayanan jasa dermaga, jasa The Company provides dock services, warehousing services,
pergudangan, jasa pengurusan transportasi, dan jasa angkutan transportation management services, and transportation services.
Jasa Lainnya Other Services
• Jasa Penyedia Kelistrikan (produksi dan distribusi listrik ke • Electricity Provider Services (production and distribution
konsumen, jasa kelistrikan, niaga gas bumi). of electricity to consumers, electricity services, natural gas
trading).
• Jasa Penyedia Air Industri (produksi dan distribusi air untuk • Industrial Water Supply Services (production and distribution
kebutuhan industri dan perumahan di kawasan Kota Cilegon, of water for industrial and residential needs in the Cilegon City
Banten). area, Banten).
• Jasa Teknologi Informasi (penyediaan jasa konsultasi dan • Information Technology Services (provision of information
manajemen teknologi informasi, integrasi aplikasi bisnis, technology consulting and management services, business
managed service, data center, SAP Consulting, termasuk application integration, managed services, data center,
komunikasi dan pengadaan perangkat lunak). SAP Consulting, including communications and software
procurement).
2022 Annual Report & Sustainability Report
87 PT Krakatau Steel (Persero) Tbk
Page 90
PROFIL PERUSAHAAN
Company Profile
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
88
Page 91
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
WILAYAH OPERASIONAL [OJK C.3][GRI 2-1]
Operational Area
Kantor Cilegon Cilegon Office Kantor Jakarta Jakarta Office Kantor Perwakilan Surabaya
Head Office Gedung Krakatau Steel Surabaya Representative Office
Technology Building Jl. Jend. Gatot Subroto Kav. 54, Jakarta Jl. KH. Mas Mansyur No. 229, Surabaya
Plant Site Krakatau Steel Selatan
Jl. Asia Raya, Cilegon 42435
T +62 254 392519
Pabrik Plant
Cilegon - Cigading Plant Site, Banten
2022 Annual Report & Sustainability Report
89 PT Krakatau Steel (Persero) Tbk
Page 92
PROFIL PERUSAHAAN
Company Profile
STRUKTUR Dewan Komisaris
Board of Commissioners
ORGANISASI Komisaris Utama
SUHANTO
President Commisioner
Organization Structure • DAVID PAJUNG
Komisaris Independen
• TJUK AGUS MINAHASA
Independent Commisioner
Per 31 Juli 2023 • ISFAN FAJAR SATRYO
As of July 31, 2023
Komisaris • I GUSTI PUTU SURYAWIRAWAN
Commisioner • YUDHA MEDIAWAN
DIRECTOR LEVEL
VICE PRESIDENT LEVEL
Direktur Utama
President Director
PURWONO WIDODO
Direktur Pengembangan Bisnis & Portofolio Direktur Infrastruktur & Penunjang Bisnis
Director of Business Development & Portfolio Director of Infrastructure & Business Support
AGUS NIZAR VIDIANSYAH DJOKO MULJONO
Vice President of Corporate & Vice President of ISM &
Corporate Secretary
Business Dev. Blast Furnace Complex
PRIA UTAMA MOHAMAD TANTRA MAULANA ALHADIS SYAMSUDDIN (Plt)
Vice President of Subsidiaries & Vice President of
Head of Internal Audit
Affiliates Bus Mgt Rolling Mill
DIDA NUGRAHA ROSITAWATI KUS HERBAYU (Plt)
Vice President of Legal Vice President of Central
Office Maintenance & Procurement
RACHMAN HIDAYAT KUS HERBAYU
Vice President of
Operation Excellence
ALHADIS SYAMSUDDIN
Vice President Of
Research & Technology
WIDI HASTAWA
* Berhenti menjabat sejak 15 Juni 2023 karena diangkat sebagai Direktur PT Inalum..
Ceased to serve since June 15, 2023 because she was appointed as Director of PT Inalum.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
90
Page 93
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Komite Audit
Audit Committee
Ketua
TJUK AGUS MINAHASA
Chairman
Anggota
DAVID PAJUNG
Members
Komite Pengembangan Usaha & Pemantau Manajemen Risiko (PU & PMR)
Business Development & Risk Management Monitoring Committee
Ketua
I GUSTI PUTU SURYAWIRAWAN
Chairman
• ISFAN FAJAR SATRYO
Anggota
• YUDHA MEDIAWAN
Members
Komite Nominasi & Remunerasi
Nomination & Remuneration Committee
Ketua
DAVID PAJUNG
Chairman
Sekretaris
ISFAN FAJAR SATRYO
Secretary
Anggota
RUSMIN AMIN
Members
Direktur Komersial Direktur Keuangan & Manajemen Risiko Direktur Sumber Daya Manusia
Director of Commercial Director of FInance & Risk Management Director of Human Resources
MELATI SARNITA* TARDI SRIYANI PUSPA KINASIH
Vice President of Vice President of Vice President of Human
Sales KAM & Project Accounting & Risk Management Capital Management
BAYU CIPTA SEPTIADI - NIVO NARULITA YUNINDA
Vice President of Sales Vice President of Vice President of
Distribution & Small Account Corporate Finance & Treasury Security & General Affair
IBNU KUKUH LAKSMANA RENAN LINTANG PRAKOSO SYARIF RAHMAN
Vice President of Marketing
& Commercial Excellence
DWI PRASTUTI
Vice President of Strategic
Material & Service Proc.
FATHURRAHMI DASRIL
Vice President of
Cora & Market Analyst
HENGKI PURWOKO
2022 Annual Report & Sustainability Report
91 PT Krakatau Steel (Persero) Tbk
Page 94
PROFIL PERUSAHAAN
Company Profile
KEANGGOTAAN DALAM ASOSIASI [OJK C.5] [GRI 2-28]
Membership in Associations
Nama Asosiasi Periode
No Status
Name of Association Period
1 Indonesian Iron & Steel Industry Association (IISIA) 2022 Platinum Member
2 South East Asia Iron and Steel Institute (SEAISI) 2022 Member
3 Kamar Dagang dan Industri (KADIN) 2022 Member
4 Forum Human Capital Indonesia (FHCI) 2022 Member
5 Forum Humas Indonesia (FH BUMN) 2022 Member
6 Asosiasi Emiten Indonesia (AEI) 2022 Member
PERUBAHAN ORGANISASI YANG
BERSIFAT SIGNIFIKAN [OJK C.6]
Significant Organizational Changes
Di tahun 2022, terdapat perubahan organisasi Perseroan yang In 2022, there were changes in the company's organization.
bersifat signifikan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
92
Page 95
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PERUBAHAN KOMPOSISI
DIREKSI DAN DEWAN KOMISARIS TAHUN 2022
Changes in the Composition of the Board of Directors and Board of
Commissioners in 2022
PERUBAHAN KOMPOSISI DIREKSI CHANGES IN THE COMPOSITION OF THE BOARD
OF DIRECTORS
Sampai dengan 31 Desember 2022 terdapat perubahan komposisi Until December 31, 2022, there were changes in the composition
Direksi, dengan kronologis sebagai berikut: of the Board of Directors, with the following chronology:
PERUBAHAN SUSUNAN ANGGOTA DIREKSI YANG SEMULA
Changes in the Composition of the Board of Directors which was Originally
Nama Direksi Sebelumnya Jabatan Periode Jabatan
Name of Previous Directors Position Period of Service
Silmy Karim Direktur Utama | President Director 2018-2023
Purwono Widodo Direktur Pengembangan Usaha | Director of Business Development 2017-2022
Djoko Muljono Direktur Produksi | Director of Production 2019-2024
Melati Sarnita Direktur Komersial | Director of Commercial 2019-2024
Tardi Direktur Keuangan | Director of Finance 2018-2023
Rahmad Hidayat Direktur SDM | Human Capital Director 2018-2023
Sesuai hasil keputusan Rapat Umum Pemegang Saham Luar In accordance with the resolution of the Extraordinary General
Biasa Perseroan tanggal 18 Januari 2023, susunan anggota Meeting of Shareholders of the Company dated January 18, 2023,
Direksi berubah menjadi: the composition of the Board of Directors changed to:
Nama Direksi saat ini Jabatan Tanggal Pengangkatan
Name of current Directors Position Date of Appointment
Purwono Widodo Direktur Utama 2023-sekarang
President Director 2023-present
Sriyani Puspa Kinasih Direktur SDM 2023-sekarang
Human Capital Director 2023-present
Tardi Direktur Keuangan & Manajemen Risiko 2023-sekarang
Director of Finance & Risk Management 2023-present
Melati Sarnita Direktur Komersial 2020-sekarang
Commercial Director 2020-present
Djoko Muljono Direktur Infrastruktur & Penunjang Bisnis 2023-sekarang
Director of Infrastructure & Business Support 2023-present
Agus Nizar Vidiansyah Direktur Pengembangan Bisnis & Portofolio 2023-sekarang
Director of Business Development & Portfolio 2023-present
2022 Annual Report & Sustainability Report
93 PT Krakatau Steel (Persero) Tbk
Page 96
PROFIL PERUSAHAAN
Company Profile
PERUBAHAN KOMPOSISI DEWAN KOMISARIS CHANGES IN THE COMPOSITION OF THE BOARD
OF COMMISSIONERS
Sampai dengan 31 Desember 2022 terdapat perubahan komposisi Until December 31, 2022, there were changes in the composition
Dewan Komisaris, dengan kronologis sebagai berikut: of the Board of Commissioners, with the following chronology:
PERUBAHAN SUSUNAN ANGGOTA DEWAN KOMISARIS YANG SEMULA
Changes in the Composition of the Board of Commissioners which was Originally
Nama Dewan Komisaris Sebelumnya
Jabatan Periode Jabatan
Name of Previous Board of
Position Period of Service
Commissioners
I Gusti Putu Suryawirawan Komisaris Utama | President Commissioner 2018-2023
Dadang Kurnia Komisaris | Commissioner 2018-2023
David Pajung Komisaris Independen | Independent Commissioner 2020-2025
Nana Rohana Komisaris Independen | Independent Commissioner 2017-2022
Suhanto Komisaris | Commissioner 2020-2025
Trisasongko Widianto Komisaris Independen | Independent Commissioner 2020-2025
Sesuai hasil keputusan Rapat Umum Pemegang Saham Luar In accordance with the resolution of the Extraordinary General
Biasa Perseroan tanggal 18 Januari 2023, susunan anggota Meeting of Shareholders of the Company dated January 18, 2023,
Dewan Komisaris berubah menjadi: the composition of the Board of Commissioners changed to:
Nama Dewan Komisaris saat ini Jabatan Periode Jabatan
Name of current Board of Commissioners Position Period of Service
Suhanto Komisaris Utama | President Commissioner 2022-sekarang
2022-present
I Gusti Putu Suryawirawan Komisaris | Commissioner 2022-sekarang
2022-present
Yudha Mediawan Komisaris | Commissioner 2023-sekarang
2023-present
David Pajung Komisaris Independen | Independent Commissioner 2022-sekarang
2022-present
Tjuk Agus Minahasa Komisaris Independen | Independent Commissioner 2022-sekarang
2022-present
Isfan Fajar Satryo Komisaris Independen | Independent Commissioner 2023-sekarang
2023-present
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
94
Page 97
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PROFIL DEWAN KOMISARIS
Board of Commissioners Profile
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris Utama berdasarkan RUPST Tahun
Legal Basis for Appointment Buku 2021 yang diselenggarakan 8 Juli 2022.
Appointed as President Commissioner based on the AGMS for fiscal year
2021 held on July, 8 2022.
Riwayat Pendidikan • Sarjana dari Universitas Krisnadwipayana (1987)
Education History • Magister Manajemen dari STIE IPWI Jakarta (1998)
• Bachelor’s degree from Krisnadwipayana University (1987)
• Master of Management from STIE IPWI Jakarta (1998)
Riwayat Karier • Staf Ahli Bidang Iklim Usaha dan Hubungan antar Lembaga (2016 –
Career History 2019)
• Direktur Jenderal Perdagangan Dalam Negeri (2019 – 2020)
• Expert Staff for Business Climate and Inter-Agency Relations (2016 -
2019)
• Director General of Domestic Trade (2019 - 2020)
SUHANTO*)
Komisaris Utama Rangkap Jabatan Sekretaris Jenderal Kementerian Perdagangan
President Commissioner Concurrent Position Secretary General of the Ministry of Trade
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Warga Negara: Indonesia Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
Nationality: Indonesia He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
Usia: 59 tahun
Age: 59 years old *)
Beliau menjabat sejak 8 Juli 2022
He serves since July 8, 2022
2022 Annual Report & Sustainability Report
95 PT Krakatau Steel (Persero) Tbk
Page 98
PROFIL PERUSAHAAN
Company Profile
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris berdasarkan RUPST Tahun Buku
Legal Basis for Appointment 2021 yang diselenggarakan 8 Juli 2022.
Appointed as Commissioner based on AGMS for fiscal year 2021 held on
July 8, 2022.
Riwayat Pendidikan Sarjana Teknik Industri dari Institut Teknologi Bandung (1982)
Education History Bachelor of Industrial Engineering from Bandung Institute of Technology
(1982)
Riwayat Karier • Direktur Industri Elektronika dan Telematika (2000 – 2004)
Career History • Direktur Industri Logam (2005 – 2010)
• Direktur Industri Material Dasar Logam (2010 – 2012)
• Direktur Pengembangan Fasilitasi Industri Wilayah I (2012 – 2015)
• Direktur Jenderal Industri Logam Mesin Alat Transportasi dan Elektronika
(2015 – 2017)
• Direktur Jenderal Ketahanan dan Pengembangan Akses Industri
I GUSTI PUTU SURYAWIRAWAN*) Internasional merangkap Dirjen Pengembangan Perwilayahan Industri
(2017 – 2018)
Komisaris • Staf Khusus Menteri Perindustrian Bidang Investasi dan Hubungan Antar
Commissioner Lembaga (2018 – 2019)
• Director of Electronics and Telematics Industry (2000 - 2004)
• Director of Metal Industry (2005 - 2010)
• Director of Metal Base Material Industry (2010 - 2012)
Warga Negara: Indonesia • Director of Industrial Facilitation Development Region I (2012 - 2015)
Nationality: Indonesia • Director General of Metal Machinery Transportation Equipment and
Electronics Industry (2015 - 2017)
Usia: 64 tahun • Director General of Resilience and Development of International Industrial
Access concurrently Director General of Industrial Regional Development
Age: 64 years old
(2017 - 2018)
• Special Staff to the Minister of Industry for Investment and Inter-Agency
Relations (2018 - 2019)
Rangkap Jabatan Staf Khusus Menteri Koordinator Perekonomian Bidang Pengembangan
Concurrent Position Industri dan Kawasan
Special Staff to the Coordinating Minister for Economic Affairs for Industrial
and Regional Development
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 8 Juli 2022
He serves since July 8, 2022
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
96
Page 99
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris berdasarkan RUPSLB yang
Legal Basis for Appointment diselenggarakan 18 Januari 2023.
Appointed as Commissioner based on the EGMS held on January 18, 2023.
Riwayat Pendidikan • Sarjana Teknik Sipil dari Universitas Parahyangan (1991)
Education History • Magister Development Planning University of Queensland Australia
(2002)
• Doktor Tenik Sumber Daya Air dari Universitas Brawijaya (2021)
• Bachelor of Civil Engineering from Parahyangan University (1991)
• Master of Development Planning from University of Queensland Australia
(2002)
• Doctor of Water Resources Engineering from Brawijaya University (2021)
Riwayat Karier • Direktur Jenderal Bina Konstruksi Kementerian PUPR (2021-2023)
Career History • Direktur Air Minum, Ditjen Cipta Karya, Kementerian PUPR (2020-2021)
• Direktur Pengembangan Sistem Penyediaan Air Minum, Ditjen Cipta
Karya, Kementerian PUPR (2019-2020)
YUDHA MEDIAWAN*) • Kepala Pusat Pendidikan dan Pelatihan SDA dan Konstruksi, BPSDM,
Komisaris Kementerian PUPR (2018-2019)
Commissioner • Komisaris PT Krakatau Tirta Industri (2020-2023)
• Director General of Bina Konstruksi, Ministry of PUPR (2021-2023)
• Director of Water Supply, Directorate General of Human Settlements,
Ministry of PUPR (2020-2021)
Warga Negara: Indonesia • Director of Water Supply System Development, Directorate General of
Nationality: Indonesia Human Settlements, Ministry of PUPR (2019-2020)
• Head of the Center for Natural Resources and Construction Education
and Training, BPSDM, Ministry of PUPR (2018-2019)
Usia: 56 tahun • Commissioner of PT Krakatau Tirta Industri (2020-2023)
Age: 56 years old
Rangkap Jabatan Kepala Badan Pengembangan Infrastruktur Wilayah, Kementerian Pekerjaan
Concurrent Position Umum dan Perumahan Rakyat (PUPR)
Head of Area Infrastructure Development of the Ministry of Public Works
and Public Housing
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 18 Januari 2023
He serves since January 18, 2023
2022 Annual Report & Sustainability Report
97 PT Krakatau Steel (Persero) Tbk
Page 100
PROFIL PERUSAHAAN
Company Profile
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris Independen berdasarkan RUPST
Legal Basis for Appointment tahun buku 2019 yang diselenggarakan tanggal 29 Juli 2020.
Appointed as Independent Commissioner based on the AGMS for the fiscal
year 2019 held on July 29, 2020.
Riwayat Pendidikan • Sarjana Teknik Arsitektur dari Universitas Hasanuddin (1997)
Education History • Magister Pengembangan wilayah & Perkotaan dari Universitas Indonesia
(2003)
• Program Pendidikan Reguler (PPRA) Angkatan 64 Lemhanas RI (2022)
• Bachelor of Architectural Engineering from Hasanuddin University (1997)
• Master in Urban & Regional Development from University of Indonesia
(2003)
• Regular Education Program (PPRA) Batch 64 Lemhanas RI (2022)
Riwayat Karier • Project Manager PT Bumi Kharisma L (2010 – 2015)
Career History • General Manager PT Bumi Kharisma L (2015 – 2020)
• Komisaris PT Mitra Lintas Technology (2017 – 2020)
DAVID PAJUNG*) • Konsultan Teknologi Perkerasan Jalan Novocrete (2010 - sekarang))
Komisaris Independen • Project Manager of PT Bumi Kharisma L (2010 - 2015)
Independent Commissioner • General Manager of PT Bumi Kharisma L (2015 - 2020)
• Commissioner of PT Mitra Lintas Technology (2017 - 2020)
• Novocrete Pavement Technology Consultant (2010 - present)
Warga Negara: Indonesia
Rangkap Jabatan Tidak memiliki rangkap jabatan di perusahaan lain
Nationality: Indonesia Concurrent Position Does not have concurrent positions in other companies
Usia: 51 tahun
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Age: 51 years old
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 29 Juli 2020
He serves since July 29, 2020
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
98
Page 101
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris berdasarkan RUPST Tahun Buku
Legal Basis for Appointment 2021 yang diselenggarakan tanggal 8 Juli 2022.
Appointed as Commissioner based on AGMS for the 2021 Fiscal Year held
dated July 8, 2022.
Riwayat Pendidikan • Pendidikan AKABRI (1983)
Education History • Sekolah Staf dan Komando Angkatan Darat (SESKOAD) (2000)
• Sekolah Staf dan Komando TNI (2006)
• Lembaga Ketahanan Nasional (2013)
• Sarjana Ilmu Politik Universitas Terbuka (2004)
• AKABRI Education (1983)
• Army Staff and Command School (SESKOAD) (2000)
• TNI Staff and Command School (2006)
• National Defense Institute (2013)
• Bachelor of Political Science Open University (2004)
Riwayat Karier • Komisaris PT Krakatau Wajatama
TJUK AGUS MINAHASA*) Career History • Ketua Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M)
Komisaris Independen Universitas Pertahanan
Independent Commissioner • Kepala Biro Perencanaan Kementerian Pertahaan Republik Indonesia
• Commissioner of PT Krakatau Wajatama
• Chairman of the Institute for Research and Community Service (LP2M) of
the University of Defense
Warga Negara: Indonesia • Head of Planning Bureau of the Ministry of Defense of the Republic of
Nationality: Indonesia Indonesia
Usia: 62 tahun Rangkap Jabatan Kepala Bidang Perencanaan dan Anggaran di KONI Pusat
Age: 62 years old Concurrent Position Head of Planning and Budgeting KONI
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 8 Juli 2022
He serves since July 8, 2022
2022 Annual Report & Sustainability Report
99 PT Krakatau Steel (Persero) Tbk
Page 102
PROFIL PERUSAHAAN
Company Profile
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris berdasarkan RUPSLB yang
Legal Basis for Appointment diselenggarakan 18 Januari 2023.
Appointed as Commissioner based on the EGMS held on January 18, 2023.
Riwayat Pendidikan Sarjana Universitas Krisnadwipayana (2006)
Education History Bachelor degree from Krisnadwipayana University (2006)
Riwayat Karier • Komisaris Utama PT Sindulang Hondot Pariama (1998)
Career History • Komisaris Utama PT Insani Bina Perkasa pada tahun (1996)
• President Commissioner of PT Sindulang Hondot Pariama (1998)
• President Commissioner of PT Insani Bina Perkasa in the year (1996)
Rangkap Jabatan Tidak memiliki rangkap jabatan di perusahaan lain
Concurrent Position Does not have concurrent positions in other companies
ISFAN FAJAR SATRYO*)
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Komisaris Independen Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
Independent Commissioner pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
Warga Negara: Indonesia *)
Beliau menjabat sejak 18 Januari 2023
Nationality: Indonesia He serves since January 18, 2023
Usia: 52 tahun
Age: 52 years old
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
100
Page 103
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris Independen berdasarkan RUPST
Legal Basis for Appointment tahun buku 2016 yang dilaksanakan tanggal 29 Maret 2017.
Appointed as Independent Commissioner based on the AGMS for the fiscal
year 2016 held on March 29, 2017.
Riwayat Pendidikan • Pendidikan AKABRI-DARAT (1984) dengan pangkat terakhir sebagai
Education History Mayor Jenderal pada jabatan Staf Ahli Bidang Hankam Setjen Wantannas
(Juni 2016).
• Sarjana Ekonomi dari Universitas Krisnadwipayana (1996)
• AKABRI-DARAT education (1984) with the last rank as Major General in
the position of Expert Staff for Hankam Setjen Wantannas (June 2016).
• Bachelor of Economics from Krisnadwipayana University (1996).
Riwayat Karier • Dandem POM VI/4 PTK DAM VIL/TPR (1998 – 1999)
Career History • Dandem POMV/4 SBY (1999- 2001)
• Danyonwal Paspampres (2001 – 2002)
• Wadan Grup-A Paspampres (2002 – 2004)
NANA ROHANA**) • Tenaga Ahli TI-I Sesko TNI Bid Pendidikan (2004 – 2005)
Komisaris Independen • Paban Budaya Sahli Sosbud Sesko TNI (2005 – 2011)
Independent Commissioner • Bandep Urusan Lingkungan Alam Setjen Wantannas (2011 – 2012)
• Bandep Urusan Lingkungan Pemerintahan Negara Setjen Wantannas
(2012 – 2014)
• Dandem POM VI/4 PTK DAM VIL/TPR (1998 - 1999)
Warga Negara: Indonesia • Dandem POMV/4 SBY (1999-2001)
Nationality: Indonesia • Danyonwal Paspampres (2001 - 2002)
• Commander of Group-A Paspampres (2002 - 2004)
• Expert Expert TI-I Sesko TNI Bid Education (2004 - 2005)
Usia: 64 tahun • Paban Budaya Sahli Sosbud Sesko TNI (2005 - 2011)
Age: 64 years old • Head of Natural Environment Affairs of the Secretariat General of
Wantannas (2011 - 2012)
• Head of State Government Environmental Affairs of the Secretariat
General of Wantannas (2012 - 2014)
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain
Concurrent Position Does not have concurrent positions in other companies
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
**)
Beliau tidak menjabat sejak 8 Juli 2022
He no longer serving since July 8, 2022
2022 Annual Report & Sustainability Report
101 PT Krakatau Steel (Persero) Tbk
Page 104
PROFIL PERUSAHAAN
Company Profile
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris Independen Komisaris pada
Legal Basis for Appointment RUPST tahun buku 2017 yang diselenggarakan tanggal 18 April 2018.
Appointed as Independent Commissioner based on the AGMS for the fiscal
year 2017 held on April 18, 2018.
Riwayat Pendidikan • Diploma IV Spesialisasi Akuntansi di Sekolah Tinggi Akuntansi Negara
Education History (STAN) (1990)
• School of Business Administration di William E. Simon (Simon School),
University of Rochester, New York, Amerika Serikat (1993)
• Diploma IV Accounting Specialization at the State College of Accountancy
(STAN) (1990)
• School of Business Administration at William E. Simon (Simon School),
University of Rochester, New York, USA (1993)
Riwayat Karier • Kepala Perwakilan BPKP Provinsi Riau (2010 – 2011)
Career History • Kepala Biro Kepegawaian dan Organisasi BPKP (2011 – 2013)
• Kepala Pusat Pendidikan dan Pelatihan Pengawasan di BPKP (2013 –
DADANG KURNIA**) 2014)
Komisaris • Deputi Kepala BPKP Bidang Pengawasan Penyelenggaraan Keuangan
Commissioner Daerah (2014 – 2017)
• Sekretaris Utama BPKP (2017 – 2019)
• Deputi Kepala Badan Pengawasan Keuangan dan Pembangunan (BPKP)
Bidang Pengawasan Penyelenggaraan Keuangan Daerah (2019 – 2021)
Warga Negara: Indonesia • Head of BPKP Representative of Riau Province (2010 - 2011)
Nationality: Indonesia • Head of Personnel and Organization Bureau of BPKP (2011 - 2013)
• Head of the Center for Supervisory Education and Training at BPKP (2013
- 2014)
Usia: 61 tahun • Deputy Head of BPKP for Supervision of Regional Financial
Age: 61 years old Implementation (2014 - 2017)
• Principal Secretary of BPKP (2017 - 2019)
• Deputy Head of the Financial and Development Supervisory Agency
(BPKP) for Supervision of Regional Financial Management (2019 - 2021)
Rangkap Jabatan Asesor SDM BPKP
Concurrent Position HR Assessor of BPKP
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
**)
Beliau tidak menjabat sejak 18 Januari 2023.
He no longer serving since January 18, 2023
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
102
Page 105
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Komisaris berdasarkan RUPS tahun buku
Legal Basis for Appointment 2019 yang dilaksanakan tanggal 29 Juli 2020.
Appointed as Commissioner based on the AGMS for the fiscal year 2019
held on Juli 29, 2020.
Riwayat Pendidikan • Sarjana Teknik Pengairan dari Universitas Brawijaya (1984)
Education History • Diploma Hydraulic Engineering Bidang Water Resources dari IHE DELFT
Belanda (1990)
• Bachelor of Irrigation Engineering from Brawijaya University (1984)
• Diploma in Hydraulic Engineering in Water Resources from IHE DELFT
Netherlands (1990)
Riwayat Karier • Direktur Pengembangan Jaringan Sumber Daya Air Kementerian PURR
Career History (2016 – 2018)
• Kepala Biro Perencanaan Anggaran dan Kerja Sama Luar Negeri
Kementerian PURR (2018 – 2020)
• Direktur Jenderal Bina Konstruksi Kementerian PURR (2020 – 2021)
TRISASONGKO WIDIANTO**) • Director of Water Resources Network Development, Ministry of PURR
Komisaris (2016 - 2018)
Commissioner • Head of Bureau of Budget Planning and Foreign Cooperation, Ministry of
PURR (2018 - 2020)
• Director General of Bina Konstruksi, Ministry of PURR (2020 - 2021)
Warga Negara: Indonesia
Rangkap Jabatan Pembina Jasa Konstruksi Ahli Utama Kementerian PURR
Nationality: Indonesia Concurrent Position Principal Expert Construction Services Supervisor of Ministry of PURR
Usia: 62 tahun
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Age: 62 years old
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
**)
Beliau tidak menjabat sejak 18 Januari 2023
He no longer serving since January 18, 2023
2022 Annual Report & Sustainability Report
103 PT Krakatau Steel (Persero) Tbk
Page 106
PROFIL PERUSAHAAN
Company Profile
PROFIL DIREKSI
Board of Directors Profile
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Direktur Utama berdasarkan RUPSLB yang
Legal Basis for Appointment diselenggarakan 18 Januari 2023.
Appointed as President Director based on EGMS held on January 18, 2023.
Riwayat Pendidikan • Sarjana Teknik Industri Institut Teknologi Bandung (1986)
Education History • Magister Manajemen Internasional Universitas Indonesia (1997)
• Bachelor of Industrial Engineering from Bandung Institute of Technology
(1986)
• Master of International Management from University of Indonesia (1997).
Riwayat Karier • General Manager Pemasaran PT Krakatau Steel (Persero) Tbk (2004 –
Career History 2006)
• General Manager Penjualan PT Krakatau Steel (Persero) Tbk (2006 –
2008)
• Direktur Komersial PT KHI Pipe Industries (2008 – 2013)
• Direktur Utama PT KHI Pipe Industries (2013 – 2017)
PURWONO WIDODO*) • Komisaris Utama PT Krakatau Wajatama (2017 - 2018)
• Komisaris Utama PT Krakatau Osaka Steel (2018 - 2019)
Direktur Utama • Komisaris Utama PT Kerismas Witikco Makmur (2019)
President Director • Komisaris Utama PT Krakatau Industrial Estate Cilegon (2019)
• Direktur Pemasaran PT Krakatau Steel (Persero) Tbk (2017 – 2018)
• Direktur Komersial PT Krakatau Steel (Persero) Tbk (2018 – 2020)
• Direktur Pengembangan Usaha PT Krakatau Steel (Persero) Tbk (2020 -
Warga Negara: Indonesia 2022)
Nationality: Indonesia • General Manager of Marketing of PT Krakatau Steel (Persero) Tbk (2004 -
2006)
Usia: 59 tahun • General Manager of Sales of PT Krakatau Steel (Persero) Tbk (2006 -
2008)
Age: 59 years old
• Commercial Director of PT KHI Pipe Industries (2008 - 2013)
• President Director of PT KHI Pipe Industries (2013 - 2017)
• President Commissioner of PT Krakatau Wajatama (2017 - 2018)
• President Commissioner of PT Krakatau Osaka Steel (2018 - 2019)
• President Commissioner of PT Kerismas Witikco Makmur (2019)
• President Commissioner of PT Krakatau Industrial Estate Cilegon (2019)
• Marketing Director of PT Krakatau Steel (Persero) Tbk (2017 - 2018)
• Commercial Director of PT Krakatau Steel (Persero) Tbk (2018 - 2020)
• Business Development Director of PT Krakatau Steel (Persero) Tbk (2020
- 2022)
Rangkap Jabatan • Komisaris PT Krakatau Posco
Concurrent Position • Ketua Pembina Badan Pengelola Kesejahteraan Krakatau Steel
(Bapelkes)
• Commissioner of PT Krakatau Posco
• Chairman of Krakatau Steel Welfare Board (Bapelkes)
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 18 Januari 2023
He serves since January 18, 2023
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
104
Page 107
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Direktur Keuangan dan Manajemen Risiko
Legal Basis for Appointment berdasarkan RUPSLB yang diselenggarakan 18 Januari 2023.
Appointed as Director of Finance and Risk Management based on EGMS
held on January 18, 2023.
Riwayat Pendidikan • Sarjana Pertanian dari Universitas Sebelas Maret (1987)
Education History • Master Manajemen Keuangan dari Universitas Padjadjaran (1999)
• Bachelor of Agriculture from Sebelas Maret University (1987)
• Master of Financial Management from Padjadjaran University (1999)
Riwayat Karier • Komisaris PT Pengelola Investama Mandiri (2007 – 2009)
Career History • Komisaris PT Bank Syariah Mandiri (2008 – 2013)
• Senior Executive Vice President PT Bank Mandiri (Persero) Tbk (2014–
2015)
• Direktur Micro and Business Banking PT Bank Mandiri (Persero) Tbk
(2015 – 2016)
TARDI*) • Direktur Retail Banking PT Bank Mandiri (Persero) Tbk (11 April 2016 – 21
Maret 2018)
Direktur Keuangan & Manajemen Risiko • Direktur Keuangan PT Krakatau Steel (Persero) Tbk (2018 - 2023)
Director of Finance & Risk Management • Commissioner of PT Pengelola Investama Mandiri (2007 - 2009)
• Commissioner of PT Bank Syariah Mandiri (2008 - 2013)
• Senior Executive Vice President of PT Bank Mandiri (Persero) Tbk (2014
-2015)
Warga Negara: Indonesia • Director of Micro and Business Banking PT Bank Mandiri (Persero) Tbk
Nationality: Indonesia (2015 - 2016)
• Director of Retail Banking PT Bank Mandiri (Persero) Tbk (April 11, 2016 -
Usia: 58 tahun March 21, 2018)
• Finance Director of PT Krakatau Steel (Persero) Tbk (2018 - 2023)
Age: 58 years old
Rangkap Jabatan • Komisaris Utama di PT Krakatau Sarana Infrastruktur
Concurrent Position • Pengawas Yayasan Pendidikan Krakatau Steel
• Anggota Pembina Badan Pengelola Kesejahteraan Krakatau Steel
(Bapelkes)
• President Commissioner at PT Krakatau Sarana Infrastruktur
• Supervisor of Krakatau Steel Education Foundation
• Supervisory Member of Krakatau Steel Welfare Board (Bapelkes)
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 18 Januari 2023
He serves since January 18, 2023
2022 Annual Report & Sustainability Report
105 PT Krakatau Steel (Persero) Tbk
Page 108
PROFIL PERUSAHAAN
Company Profile
Dasar Hukum Pengangkatan Diangkat sebagai Direktur Produksi pada RUPST tahun buku 2018 yang
Legal Basis for Appointment dilaksanakan tanggal 26 April 2019. Kemudian dikarenakan perubahan
nomenkaltur beliau menjadi Infrastruktur & Penunjang Bisnis berdasarkan
RUPSLB yang dilaksanakan tanggal 18 Januari 2023.
Appointed as Production Director at the AGMS for the fiscal year 2018 held
on April 26, 2019. Then due to changes in nomenclature he became Director
of Infrastructure & Business Support based on the EGMS held on January
18, 2023.
Riwayat Pendidikan • Sarjana Teknik Metalurgi dari ITB Bandung (1989)
Education History • Master of Materials Engineering dari University of Wollongong New South
Wales Australia (1992)
• Magister Manajemen dari Universitas Mercubuana (2010)
• Bachelor of Engineering in Metallurgy from ITB Bandung (1989)
• Master of Materials Engineering from University of Wollongong New
South Wales Australia (1992)
• Master of Management from Mercubuana University (2010)
DJOKO MULJONO*)
Direktur Infrastruktur & Penunjang Bisnis Riwayat Karier • HR & GA Director PT Krakatau Nippon Steel Sumikin (2014 – 2018)
Director of Infrastructure & Business Career History • Direktur Utama PT Krakatau Daya Listrik (2018 – 2019)
• Director of HR & GA of PT Krakatau Nippon Steel Sumikin (2014 - 2018)
• President Director of PT Krakatau Daya Listrik (2018 - 2019)
Warga Negara: Indonesia
Rangkap Jabatan • Komisaris Utama PT Krakatau Bandar Samudera
Nationality: Indonesia Concurrent Position • Plt. Komisaris Utama PT Krakatau Baja Industri
• Plt. Komisaris PT Krakatau Industri ISM
Usia: 59 tahun • President Commissioner of PT Krakatau Bandar Samudera
Age: 59 years old • Acting President Commissioner at PT Krakatau Baja Industri
• Acting Commissioner at PT Krakatau Industri ISM
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 26 April 2019
He serves since April 26, 2019
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
106
Page 109
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Direktur Pengembangan Usaha berdasarkan
Legal Basis for Appointment pada RUPST tahun buku 2018 yang dilaksanakan tanggal 26 April 2019.
Kemudian beliau dialihtugaskan menjadi Direktur Komersial pada RUPSLB
tahun 2020 yang dilaksanakan tanggal 24 November 2020.
Appointed as Director of Business Development based on the AGMS for the
fiscal year 2018 held on April 26, 2019. Then she was reassigned as Director
of Commercial at the EGMS in 2020 which was held on November 24, 2020.
Riwayat Pendidikan • Sarjana Teknik Metalurgi dari Universitas Indonesia (1999)
Education History • Master of Business Administration dari Universitas Gadjah Mada (2008)
• Bachelor of Metallurgical Engineering from University of Indonesia (1999)
• Master of Business Administration from Gadjah Mada University (2008)
Riwayat Karier • Direktur Komersial PT PGN LNG Indonesia (2017 – 2019)
Career History • Direktur Pengembangan Usaha PT Krakatau Steel (Persero) Tbk (2019 –
2020)
• Director of Commercial of PT PGN LNG Indonesia (2017 - 2019)
MELATI SARNITA*) • Director of Business Development of PT Krakatau Steel (Persero) Tbk
Direktur Komersial (2019 - 2020)
Director of Commercial
Rangkap Jabatan • Komisaris Utama PT Kerismas Witikco Makmur
Concurrent Position • Komisaris PT Krakatau Baja Industri
Warga Negara: Indonesia • President Commissioner of PT Kerismas Witikco Makmur
• Commissioner PT Krakatau Baja Industri
Nationality: Indonesia
Usia: 45 tahun Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
Age: 45 years old
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 26 April 2019 dan berhenti menjabat sejak 15 Juni 2023 karena diangkat sebagai Direktur PT Inalum.
She serves since April 26, 2019 and ceased to serve since June 15, 2023 because she was appointed as Director of PT Inalum.
2022 Annual Report & Sustainability Report
107 PT Krakatau Steel (Persero) Tbk
Page 110
PROFIL PERUSAHAAN
Company Profile
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Direktur berdasarkan RUPSLB yang
Legal Basis for Appointment diselenggarakan 18 Januari 2023.
Appointed as Director based on the EGM held on January 18, 2023.
Riwayat Pendidikan • Sarjana Teknik Informatika Universitas Gunadarma (1992)
Education History • Sarjana Matematika Universitas Indonesia (1993)
• Magister Komputer Universitas Indonesia (2002)
• Bachelor of Informatics Engineering Gunadarma University (1992)
• Bachelor of Mathematics University of Indonesia (1993)
• Master of Computer, University of Indonesia (2002)
Riwayat Karier • Direktur Utama PT Krakatau Tirta Industri (2017-2020)
Career History • Direktur Utama PT Krakatau Daya Listrik (2020-2021)
• Direktur Utama PT Krakatau Sarana Infrastruktur (2021-2023)
• President Director of PT Krakatau Tirta Industri (2017-2020)
• President Director of PT Krakatau Daya Listrik (2020-2021)
• President Director of PT Krakatau Sarana Infrastruktur (2021-2023)
AGUS NIZAR VIDIANSYAH*)
Direktur Pengembangan Bisnis &
Rangkap Jabatan Komisaris Utama PT Krakatau Tirta Industri
Portofolio
Concurrent Position President Commissioner of PT Krakatau Tirta Industri
Director of Business & Portfolio
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
Warga Negara: Indonesia pengendali.
Nationality: Indonesia He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
Usia: 55 tahun
Age: 55 years old *)
Beliau menjabat sejak 18 Januari 2023
He serves since January 18, 2023
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
108
Page 111
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Direktur berdasarkan RUPSLB yang
Legal Basis for Appointment diselenggarakan 18 Januari 2023.
Appointed as Director based on EGMS held on January 18, 2023.
Riwayat Pendidikan • Sarjana Ilmu Komunikasi Universitas Gajah Mada (2002)
Education History • Nanyang Technology University Singapore (2012)
• Bachelor of Communication Science, Gajah Mada University (2002)
• Nanyang Technology University Singapore (2012)
Riwayat Karier • Project Manager Business Transformation PT Bank Mandiri (Persero) Tbk
Career History (2017-2018)
• Head of PMO Change Management BPR Retail PT Bank Mandiri (Persero)
Tbk (2018-2020)
• Group Head Human Capital Performance & Remuneration PT Bank
Mandiri (Persero) Tbk (2021-2022)
• Project Manager Business Transformation of PT Bank Mandiri (Persero)
Tbk (2017-2018)
SRIYANI PUSPA KINASIH*) • Head of PMO Change Management BPR Retail of PT Bank Mandiri
Direktur SDM (Persero) Tbk (2018-2020)
Director of Human Capital • Group Head Human Capital Performance & Remuneration of PT Bank
Mandiri (Persero) Tbk (2021-2022)
Warga Negara: Indonesia Rangkap Jabatan • Komisaris Utama PT Krakatau Sarana Properti
Concurrent Position • Pengawas Yayasan Pendidikan Krakatau Steel
Nationality: Indonesia • Anggota Pembina Badan Pengelola Kesejahteraan Krakatau Steel
• President Commissioner PT Krakatau Sarana Properti
Usia: 43 tahun • Supervisor of Krakatau Steel Education Foundation
Age: 43 years old • Supervisory Member of Krakatau Steel Welfare Management Board
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
*)
Beliau menjabat sejak 18 Januari 2023
She serves since January 18, 2023
2022 Annual Report & Sustainability Report
109 PT Krakatau Steel (Persero) Tbk
Page 112
PROFIL PERUSAHAAN
Company Profile
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Direktur Utama berdasarkan RUPSLB yang
Legal Basis for Appointment diselenggarakan tanggal 6 September 2018.
Appointed as President Director based on the EGMS held on September 6, 2018.
Riwayat Pendidikan • Sarjana Ekonomi dari Universitas Trisakti (1997)
Education History • Magister Ekonomi dari Universitas Indonesia (2007)
Selain itu, beliau juga telah menyelesaikan pendidikan di bidang pertahanan,
antara lain George C. Marshall European Center for Security Studies (GCMC),
Germany, NATO School Germany (2012), Harvard University, Kennedy School of
Government, USA (2012), Naval Post Graduate School, USA (2014)
• Bachelor of Economics from Trisakti University (1997)
• Master of Economics from University of Indonesia (2007)
In addition, he has also completed education in the field of defense, including
the George C. Marshall European Center for Security Studies (GCMC),
Germany, NATO School Germany (2012), Harvard University, Kennedy School of
Government, USA (2012), Naval Post Graduate School, USA (2014).
Riwayat Karier • Anggota Tim Supervisi Transformasi Bisnis TNI (2006 – 2008)
Career History • Anggota Tim Nasional Pengalihan Aktivitas Bisnis TNI (2008 – 2009)
SILMY KARIM**)
• Anggota Tim Pengendali Aktivitas Bisnis TNI (2009 – 2010)
Direktur Utama • Staf Khusus Kepala Badan Koordinasi Penanaman Modal (BKPM) RI (2009 –
President Director 2011)
• Anggota Tim Pakar Manajemen Pertahanan Kementerian Pertahanan RI
(2010 – 2014)
• Staf Ahli Bidang Kerja sama dan Hubungan Kelembagaan Komite Kebijakan
Warga Negara: Indonesia Industri Pertahanan RI (KKIP) (2010 – 2015) Komisaris PT PAL (Persero)
Nationality: Indonesia (2011 – 2014)
• Anggota Dewan Analis Strategis Badan Intelijen Negara (BIN) (2013 – 2015)
Usia: 48 tahun • Direktur Utama PT Pindad (Persero) (2014 – 2016)
• Direktur Utama PT Barata Indonesia (Persero) (2016 – 2018)
Age: 48 years old
• Ketua Indonesian Iron & Steel Industry Association (IISIA) (2018 - 2023)
• Vice Chairman SEAISI (2021 – 2022)
• Chairman of Finance Committee SEAISI (2021 – 2022)
• Chairman SEAISI (2022 - 2023)
• Presiden ASEAN Iron and Steel Council (AISC) (2022 – 2023)
• Member of the TNI Business Transformation Supervision Team (2006 –
2008)
• Member of the National Team for the Transfer of TNI Business Activities
(2008 – 2009)
• Member of TNI Business Activity Control Team (2009 – 2010)
• Special Staff to the Head of Investment Coordinating Board (BKPM) RI (2009
– 2011)
• Member of the Defense Management Expert Team of the Indonesian Ministry
of Defense (2010 – 2014)
• Expert Staff for Cooperation and Institutional Relations of the Indonesian
Defense Industrial Policy Committee (KKIP) (2010 – 2015) Commissioner of
PT PAL (Persero) (2011 - 2014)
• Member of the Strategic Analyst Council of the National Intelligence Agency
(BIN) (2013 – 2015)
• President Director of PT Pindad (Persero) (2014 – 2016)
• President Director of PT Barata Indonesia (Persero) (2016 – 2018)
• Chairman of Indonesian Iron & Steel Industry Association (IISIA) (2018 –
2023)
• Vice Chairman of SEAISI (2021 – 2022)
• Chairman of Finance Committee SEAISI (2021 – 2022)
• Chairman of SEAISI (2022 – 2023)
• President of ASEAN Iron and Steel Council (AISC) (2022 – 2023)
Rangkap Jabatan • Chairman IISIA
Concurrent Position • President AISC
• Chairman SEAISI
• Komisaris Utama PT Krakatau Posco
• Ketua Pembina Badan Pengelola Kesejahteraan Krakatau Steel
• Chairman IISIA
• President AISC
• Chairman SEAISI
• President Commissioner of PT Krakatau Posco
• Chairman of Krakatau Steel Welfare Management Board
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris, Direksi
Affiliation Relationship lain. Namun, memiliki terafiliasi dengan pemegang saham utama/pengendali.
He has no affiliation with either the Board of Commissioners, other Directors.
However, he is affiliated with the ultimate/controlling shareholder.
**)
Beliau tidak menjabat sejak 18 Januari 2023
He no longer serving since January 18, 2023
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
110
Page 113
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dasar Hukum Pengangkatan Ditunjuk dan diangkat sebagai Direktur berdasarkan RUPST tahun buku
Legal Basis for Appointment 2017 yang dilaksanakan tanggal 18 April 2018.
Appointed as Director based on the AGMS for the fiscal year 2017 held on
April 18, 2018.
Riwayat Pendidikan • Sarjana Ekonomi dari Universitas Riau (1991)
Education History • Magister Manajemen dari Institut Pertanian Bogor (1993)
• Bachelor of Economics from Riau University (1991)
• Master of Management from Bogor Agricultural University (1993)
Riwayat Karier • Project Manager, Global Financial Institutions, Change Management
Career History Office, PT Bank Negara Indonesia (Persero) Tbk (2012 – 2013)
• Deputy General Manager Divisi Internasional PT Bank Negara Indonesia
(Persero) Tbk (2013 – 2014)
• General Manager Divisi Internasional PT Bank Negara Indonesia (Persero)
Tbk (2014 – 2017)
RAHMAD HIDAYAT**) • Pemimpin Wilayah 02, Barat PT Bank Negara Indonesia (Persero) Tbk
Direktur SDM (2017 – 2018).
Director of Human Capital • Project Manager, Global Financial Institutions, Change Management
Office, PT Bank Negara Indonesia (Persero) Tbk (2012 - 2013)
• Deputy General Manager of International Division of PT Bank Negara
Indonesia (Persero) Tbk (2013 - 2014)
Warga Negara: Indonesia • General Manager of International Division of PT Bank Negara Indonesia
Nationality: Indonesia (Persero) Tbk (2014 - 2017)
• Head of Region 02, West of PT Bank Negara Indonesia (Persero) Tbk
(2017 - 2018).
Usia: 55 tahun
Age: 55 years old
Rangkap Jabatan • Komisaris di PT Krakatau Posco
Concurrent Position • Pembina Yayasan Pendidikan Krakatau Steel
• Anggota Pembina Badan Pengelola Kesejahteraan Krakatau Steel
• Commissioner at PT Krakatau Posco
• Member of Board of Trustee of Krakatau Steel Education Foundation
• Member of Krakatau Steel Welfare Management Board
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi baik dengan Dewan Komisaris,
Affiliation Relationship Direksi lain. Namun, memiliki terafiliasi dengan pemegang saham utama/
pengendali.
He has no affiliation with either the Board of Commissioners, other
Directors. However, he is affiliated with the ultimate/controlling shareholder.
**)
Beliau tidak menjabat sejak 18 Januari 2023
He no longer serving since January 18, 2023
2022 Annual Report & Sustainability Report
111 PT Krakatau Steel (Persero) Tbk
Page 114
PROFIL PERUSAHAAN
Company Profile
DEMOGRAFI KARYAWAN [GRI C.3] [GRI 2-7]
Employee Demographics
Per 31 Desember 2022, jumlah karyawan induk tetap Perseroan As of December 31, 2022, the number of permanent parent
tercatat sebanyak 2.254 orang, atau turun 17,4% dibandingkan employees of the Company was 2,254, a decrease of 17.4%
tahun sebelumnya sebesar 2.730 orang. Penurunan ini disebabkan compared to the previous year was 2,730. This decrease was due
oleh tingginya laju pensiun dan adanya strategi HC Negative to the high retirement rate and the HC Negative Growth strategy.
Growth. Pada tabel berikut ini dapat dilihat demografi karyawan The following table shows the demographics of the Company’s
tetap Perseroan dalam kurun 3 (tiga) tahun terakhir berdasarkan permanent employees in the last 3 (three) years based on the
klasifikasi jenis kelamin, tingkat pendidikan, usia, level organisasi, classification of gender, education level, age, organization level,
dan status karyawan: and employment status:
JUMLAH KARYAWAN BERDASARKAN JENIS KELAMIN
Employee Composition by Gender
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
Laki-laki 2.152 95,5 2.622 96,0 2.966 96,0 Male
Perempuan 102 4,5 108 4,0 123 4,0 Female
Jumlah 2.254 100.00 2.730 100,00 3.089 100,00 Total
JUMLAH KARYAWAN BERDASARKAN TINGKAT PENDIDIKAN
Employee Composition by Education Level
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
S3 0 0 - - - - Doctoral Degree
S2 49 2,2 61 2,2 60 1,9 Master’s Degree
S1 547 24,3 600 22,0 620 20,1 Bachelor’s Degree
Diploma 203 9,0 237 8,7 650 8,1 Diploma
SLTA 1.450 64,3 1.826 66,9 2.145 69,4 Senior High
Di bawah SLTA 5 0,2 6 0,2 14 0,5 Below Senior High
Jumlah 2.254 100.00 2.730 100,00 3.089 100,00 Total
JUMLAH KARYAWAN BERDASARKAN USIA
Employee Composition by Age
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
>50 tahun /years old 333 14,8 499 18,3 767 24,8 >50 years old
40 – 50 tahun /years old 435 19,3 502 18,4 526 17,0 40 - 50 years old
<40 tahun /years old 1.486 65,9 1.729 63,3 1.796 58,1 <40 years old
Jumlah 2.254 100.00 2.730 100,00 3.089 100,00 Total
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
112
Page 115
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
JUMLAH KARYAWAN BERDASARKAN LEVEL ORGANISASI
Employee Composition by Position
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
Vice President 18 0,8 24 0,9 19 0,6 Vice President
Manager 57 2,5 59 2,2 58 1,9 Manager
Superintendent 177 7,9 217 7,9 251 8,1 Superintendent
Supervisor 349 15,5 442 16,2 573 18,5 Supervisor
Foreman 716 31,8 851 31,2 936 30,3 Foreman
Pelaksana /Staff 937 41,6 1.137 41,6 1.252 40,5 Staff
Jumlah 2.254 100.00 2.730 100,00 3.089 100,00 Total
JUMLAH KARYAWAN BERDASARKAN STATUS KARYAWAN
Employee Composition by Employment Status
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
Tetap 2.254 98,1 2.730 98,3 3.089 98,1 Permanent
Kontrak 43 1,9 47 1,7 61 1,9 Contract
Jumlah 2.254 100.00 2.730 100,00 3.089 100,00 Total
2022 Annual Report & Sustainability Report
113 PT Krakatau Steel (Persero) Tbk
Page 116
PROFIL PERUSAHAAN
Company Profile
PENGEMBANGAN KOMPETENSI KARYAWAN
Employee Competency Development
Sumber Daya Manusia (SDM) merupakan aset yang sangat Human Capital (HC) is a crucial asset in realizing the Company’s
penting dalam mewujudkan visi dan misi Perusahaan. Karena itu, vision and mission. Therefore, the Company pays close attention
Perusahaan memberikan perhatian yang sangat besar terhadap to HC management and development.
pengelolaan dan pengembangan SDM.
Program pelatihan dan pengembangan rutin dilakukan untuk Regular training and development programs are carried out to
memaksimalkan produktivitas melalui peningkatan kompetensi maximize productivity through increased competencies ranging
mulai dari tingkat jabatan operatif yang bersifat teknis hingga from technical operative positions to higher levels of managerial
tingkat yang lebih tinggi dan bersifat kompetensi manajerial dan and leadership competencies.
leadership.
Secara rinci, program kompetensi karyawan yang dilakukan In detail, the employee competency program carried out by the
Perusahaan pada tahun 2022 yaitu 119 Pelatihan dan dijabarkan Company in 2022 is 119 trainings and is described in the top 5
dalam kategori 5 besar terbanyak peserta pelatihan, antara lain categories of most training participants, including the following:
sebagai berikut:
Tanggal Jenis Pelatihan Tujuan Pelatihan
Date Type of Training Objective
30 Juni 2022 - 20 Des 2022 Foreman Development Program (FDP) Mengetahui dan memahami fungsi seorang foreman dalam
30 June 2022 - 20 Dec 2022 mengorganisasikan dan mengkoordinasikan bawahan serta menjadi
pimpinan dari bawahannya.
To know and understand the function of a foreman in organizing and
coordinating subordinates and being the leader of his subordinates.
4 Januari - 8 April 2022 Pengetahuan Industry 4.0 & INDI 4.0 Mengetahui serta memahami penerapan Industri 4.0 serta pengukuran
4 January - 8 April 2022 Industry 4.0 & INDI 4.0 Knowledge Index Readiness 4.0.
To know and understand the application of Industry 4.0 and the
measurement of Index Readiness 4.0.
28 Maret - 29 Maret 2022 Pengetahuan Compressor & Rotating Equipment Memiliki pengetahuan dan kemampuan teknik kompresor dan peralatan
28 March - 29 March 2022 Compressor & Rotating Equipment Knowledge berputar.
Possess technical knowledge and skills of compressors and rotating
equipment.
1 - 2 Maret 2022 Time Management Mengetahui dan memahami teknik mengatur waktu yang efektif .
1 - 2 March 2022 Know and understand effective time management techniques.
18 Mei - 20 Agustus 2022 Pertolongan Pertama Pada kecelakaan (P3K) Memiliki pengetahuan, pemahaman dan keterampilan mengenai
18 May - 20 August 2022 First Aid for Accidents (P3K) pelaksanaan P3K di tempat kerja dan pertolongan pertama terhadap
penyakit mendadak & kecelakaan kerja.
Possess knowledge, understanding and skills of first aid in the
workplace and first aid for sudden illness & work accidents.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
114
Page 117
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
BIAYA PENGEMBANGAN KOMPETENSI
Competency Development Expenses
Hingga akhir 2022, Perusahaan telah berinvestasi sebesar Rp2.04 Until the end of 2022, the Company has invested a total of
miliar pada program pengembangan kompetensi karyawan. Rp2.04 billion in employee competency development programs.
Jumlah tersebut meningkat dibandingkan tahun 2021 sebesar The amount is an increase compared to 2021 of Rp642 million.
Rp642 juta. Pada tahun ini, Perusahaan mencatatkan 117 hari This year, the Company recorded 117 training days with 61,104
pelatihan dengan 61.104 jumlah jam pelatihan. total training hours.
2022 Annual Report & Sustainability Report
115 PT Krakatau Steel (Persero) Tbk
Page 118
PROFIL PERUSAHAAN
Company Profile
INFORMASI PEMEGANG SAHAM
Shareholders Information
Sampai dengan 31 Desember 2022, sebanyak 80% kepemilikan As of December 31, 2022, 80% of the Company’s share ownership,
saham Perseroan atau setara dengan 15.477.117.520 lembar or equivalent to 15,477,117,520 shares, is owned by the
saham dimiliki oleh Pemerintah Republik Indonesia (RI). Government of the Republic of Indonesia (RI). While the remaining
Sementara sisa saham sebesar 20% atau 3.869.279.380 lembar 20% shares, or 3,869,279,380 shares, are owned by the public.
saham dimiliki oleh masyarakat. Dengan demikian, Pemerintah Thus, the Government of Indonesia through representatives of
RI melalui perwakilan Kementerian BUMN berperan sebagai the Ministry of SOEs acts as the Major Shareholder and is also the
Pemegang Saham Utama sekaligus menjadi Pemegang Saham Controlling Shareholder of PT Krakatau Steel (Persero) Tbk. The
Pengendali PT Krakatau Steel (Persero) Tbk. Struktur kepemilikan Company’s share ownership structure has not changed from the
saham Perseroan tidak mengalami perubahan dari tahun previous year so that the composition as of December 31, 2022
sebelumnya sehingga komposisi per 31 Desember 2022 adalah is as follows:
sebagai berikut:
Pemerintah Republik Indonesia Masyarakat
The Government of Republic of Indonesia Public
80% 20%
Jumlah Saham Nilai Nominal Persentase
Nama Pemegang Saham
Number of Shares Par Value Percentage
Shareholder Name
(lembar | share) (Rp) (%)
Pemegang Saham yang Memiliki 5% atau lebih | Shareholder who own 5% or more
Pemerintah Republik Indonesia 15.477.117.520 7.738.558.760.000 80,00
Government of Republic of Indonesia
Direktur dan Komisaris | Director and Commissioner
I Gusti Putu Suryawirawan Komisaris Utama 51.500 25.750.000 0,00
President Commissioner
Tjuk Agus Minahasa Komisaris Independen 230.000 115.000.000 0,00
Independent Commissioner
Silmy Karim*) Direktur Utama 6.592.100 3.296.050.000 0,03
President Director
Djoko Muljono Direktur Produksi 35.000 17.500.000 0,00
Director of Production
Purwono Widodo Direktur Pengembangan Usaha 132.500 66.250.000 0,00
Director of Business Development
Masyarakat Lainnya di bawah 5% kepemilikan 3.862.238.280 1.931.119.140.000 19,96
Others Public below 5% ownership
Jumlah | Total 19.346.396.900 9.673.198.450.000 100,00
*)
Beliau tidak lagi menjabat sebagai Direktur Utama sejak 18 Januari 2023
He no longer serves as President Director since January 18, 2023
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
116
Page 119
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
KEPEMILIKAN SAHAM DEWAN KOMISARIS & DIREKSI
Share Ownership of Board of Commissioners & Directors
2022 2021
Nama Jabatan Jumlah Saham Persentase Jumlah Saham Persentase
Name Position (Lembar Saham) Kepemilikan (Lembar Saham) Kepemilikan
Number of Shares Percentage of Number of Shares Percentage of
(Share) Ownership (%) (Share) Ownership (%)
Dewan Komisaris | Board of Commissioners
I Gusti Putu Suryawirawan Komisaris 51.500 0,0003 51.500 0,0003
Commissioner
Tjuk Agus Minahasa**) Komisaris Independen 230.000 0,0012 55.000 0,0003
Independent
Commissioner
Direksi | Board of Director
Silmy Karim*) Direktur Utama 6.592.100 0,0341 6.132.100 0,0317
President Director
Purwono Widodo Direktur Utama 132.500 0,0007 132.500 0,0007
President Director
Djoko Muljono Direktur 35.000 0,0002 35.000 0,0002
Director
Jumlah | Total 6.811.100 0,035 6.406.100 0,033
*)
Beliau tidak lagi menjabat sebagai Direktur Utama sejak 18 Januari 2023
He no longer serves as President Director since January 18, 2023
**)
Beliau menjabat sebagai Komisaris sejak 8 Juli 2022
He has served as Commissioners since July 8, 2022
KOMPOSISI PEMEGANG SAHAM BERDASARKAN KEPEMILIKAN LOKAL DAN ASING
Shareholder Composition Based on Local and Foreign Ownership
Jumlah Saham
Persentase Kepemilikan
Pemegang Saham Jumlah Pemilik (Lembar Saham)
Percentage of
Shareholders Number of Owners Number of Shares
Ownership (%)
(Share)
Kepemilikan Lokal | Local Ownership
1. Individu | Individual 29.633 2.466.808.168 12,75
2. Institusi | Institution
a. Yayasan Dana Pensiun | Pension Fund 22 146.002.369 0,75
b. Yayasan | Foundation 4 6.846.859 0,04
c. Asuransi | Insurance 9 101.051.854 0,52
d. Perseroan Terbatas | Limited Company 63 59.794.649 0,31
e. Lain-lain | Others 40 377.611.540 1,95
Sub Total 29.771 3.158.115.439 81,62
Kepemilikan Asing | Foreign Ownership
1. Individu | Individual 179 28.129.679 0,15
2. Institusi | Institution 65 683.034.262 3,53
Sub Total 244 711.163.941 18,38
Jumlah | Total 30.015 3.869.279.380 100,00
2022 Annual Report & Sustainability Report
117 PT Krakatau Steel (Persero) Tbk
Page 120
PROFIL PERUSAHAAN
Company Profile
INFORMASI PEMEGANG SAHAM UTAMA
DAN/ATAU PENGENDALI
Information on Major and/or Controlling Shareholders
Sebagai suatu badan hukum yang dimiliki oleh negara (BUMN), As a legal entity owned by the state (“SOE”), all of the Company’s
maka seluruh saham Perseroan dimiliki oleh Pemerintah Republik shares are owned by the Government of the Republic of Indonesia,
Indonesia yang dalam hal ini diwakili oleh Kementerian BUMN RI. in this case represented by the Ministry of SOE. A complete
Uraian lengkap mengenai struktur kepemilikan saham Perseroan description of the Company’s shareholding structure has been
telah disajikan pada tabel di atas. presented in the table above.
Subholding PT Krakatau
PT Meratus Jaya
Sarana Infrastruktur
Iron & Steel (66%)
(100%)
Penyedia Jasa Kawasan Iron Ore Smelter
Industri Terintegrasi Iron Ore Smelter
Provider of Integrated
Industrial Area Services
PT Krakatau Bandar PT Krakatau Tirta Industri PT Krakatau Daya Listrik PT Krakatau Sarana
Samudera (100%) (100%) (100%) Properti (99,99%)
Jasa Pengelolaan Pengelolaan Air Industri Penyedia dan Perawatan Penyedia Properti dan
Kepelabuhan Industrial Water Treatment Listrik Perumahan
Port Management Services Electricity Supply and Property and Housing Provider
Maintenance
PT Krakatau Jasa Industri PT Krakatau Information
(100%) Technology (95,31%)
Perdagangan Umum dan Jasa Penyedia dan Perawatan
General Trading and Services Listrik
Electricity Supply and
Maintenance
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
118
Page 121
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
STRUKTUR GRUP PERUSAHAAN
Company Group Structure
Pemerintah Republik Indonesia Masyarakat
The Government of Republic of Indonesia Public
80% 20%
PT Krakatau Engineering Subholding PT Krakatau
(100%) Baja Konstruksi (100%)
Rekayasa & Konstruksi Manufaktur & Penyediaan Baja
Engineering & Construction Kualitas Tinggi untuk Konstruksi
Manufacturing & Provider of High
Quality Steel for Construction
PT Krakatau Pipe
Industries (100%)
Manufaktur Pipa Baja
Steel Pipe Manufactur
PT Krakatau Global
Trading (100%)
Perdagangan Baja & Bahan Baku
Besi Baja
Steel Iron Trading &
PT Krakatau Konsultan Raw Material
(49%)
PT Krakatau Perbengkelan
Jasa Konsultasi Engineering
dan Perbaikan (90%)
Engineering Consulting Services
Jasa Perawatan Mesin, Fabrikasi, dan
Rancang Bangun
Machineries maintenance,
fabrication, and construction services
2022 Annual Report & Sustainability Report
119 PT Krakatau Steel (Persero) Tbk
Page 122
PROFIL PERUSAHAAN
Company Profile
ENTITAS ANAK, PERUSAHAAN ASOSIASI, DAN
PERUSAHAAN VENTURA
Subsidiaries, Associated Companies, and Venture Companies
Tahun Usaha
Komersial Total Aset (dalam
Persentase
Dimulai ribuan Dolar AS)
Nama Entitas Bidang Usaha Alamat Kepemilikan
Year of Total Assets (in Status
Name of Entity Line of Business Address Percentage of
Commercial thousands of US
Ownership
Business Dollars)
Commenced
Daftar Entitas Anak dan Cucu | List of Subsidiaries
PT Krakatau Baja Manufaktur Kantor Jakarta 1992 275.466 100% Beroperasi
Konstruksi Baja Profil, Gedung Krakatau Steel, Lt. 7 In operation
(“PT KBK”) Baja Tulangan, Jl. Jend. Gatot Subroto Kav. 54,
(Subholding) Pipa Baja, serta Jakarta Selatan - 12950
Perdagangan T : (021) 5221248/5221267
Hasil Tambang F : (021) 5221268
dan Produk Besi
dan Baja Pabrik
Manufacture Jl. Industri No 5, Cilegon,
of Profile Steel, Banten - 42435
Reinforcing Steel, T : (0254) 391485/391137/385224/37
Steel Pipe, and 2080/372085
Trade in Mining F : (0254) 392183
Products and Iron
Products and Steel
PT Krakatau Sarana Properti Industri, Kantor Cilegon 1982 815.504 100% Beroperasi
Infrastruktur Komersial dan Wisma Krakatau, Lt. 1 In operation
(“PT KSI”) Hunian Industrial Jl. KH Yasin Beji No. 6, Cilegon
(Subholding) Properties, Banten - 42435
Commercial and T : (0254) 393232/393234
Residential F : (0254) 392440
Kantor Jakarta
Gedung Krakatau Steel, Lt. 8
Jl. Jend. Gatot Subroto Kav. 54,
Jakarta Selatan - 12950
T : (021) 5200733/5200820/5251659
F : (021) 5200814
PT Krakatau Rekayasa dan Kantor Cilegon 1988 38.833 100% Beroperasi
Engineering Konstruksi Gedung KE In operation
(“PT KE”) Engineering and Jl. Asia Raya Kav. O.3
construction Kawasan Industri Krakatau
Cilegon, Banten
T : (0254) 394100
Kantor Jakarta
Gedung Krakatau Steel, Lt. 7
Jl. Jend. Gatot Subroto Kav. 54,
Jakarta Selatan - 12950
PT Meratus Jaya Industri dan Kantor Jakarta 2012 186 66,00% Beroperasi
Iron & Steel Produksi Besi Gedung Krakatau Steel, Lt. 6 In operation
(“PT MJIS”) Sponge serta Jl. Jend. Gatot Subroto Kav. 54,
Perdagangan Jakarta Selatan - 12950
Sponge Iron T : (021) 5200688/5200962/5200746
Industry and
Production and Pabrik
Trade Jl. Kodeco Km. 10,5 Desa
SarigadungKec. Simpang Empat Batu
Licin, Kab. Tanah Bumbu, Kalimantan
Selatan
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
120
Page 123
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Tahun Usaha
Komersial Total Aset (dalam
Persentase
Dimulai ribuan Dolar AS)
Nama Entitas Bidang Usaha Alamat Kepemilikan
Year of Total Assets (in Status
Name of Entity Line of Business Address Percentage of
Commercial thousands of US
Ownership
Business Dollars)
Commenced
PT Krakatau Jasa Teknologi Kantor Cilegon 1993 9.625 100,00% Beroperasi
Information Technology Jl. Raya Anyer KM 3, Cilegon In operation
Technology Services T : (0254) 8317021
F : (0254) 8317022
Kantor Jakarta
Gedung Krakatau Steel, Lt. 7
Jl. Jend. Gatot Subroto K
PT Krakatau Global Perdagangan Kantor Jakarta 2013 56.563 100,00% Beroperasi
Trading Baja dan Bahan Gedung Krakatau Steel, Lt. 7 In operation
Baku Besi & Jl. Jend. Gatot Subroto Kav. 54,
Baja Jakarta Selatan - 12950
Trade Steel and T : (021) 29675135
Materials Iron &
Raw Materials
Steel
PT Krakatau Pipe Manufaktur Kantor Jakarta 1973 142.784 100,00% Beroperasi
Industries Pipa Baja Gedung Krakatau Steel, Lt. 7 In operation
Manufacturing Jl. Jend. Gatot Subroto Kav. 54,
Steel Pipe Jakarta Selatan - 12950
T : (021) 5254140/5212761
F : (021) 5204002
Pabrik
Kawasan Industri Krakatau Cilegon,
Jl. Amerika I,
Cilegon, Banten - 42435
PT Krakatau Daya Industri Listrik & Kantor Jakarta 1996 223.991 100,00% Beroperasi
Listrik Jasa Kelistrikan, Gedung Krakatau Steel, Lt. 7 In operation
Usaha Hilir, Jl. Jend. Gatot Subroto Kav. 54,
Minyak & Gas Alam Jakarta Selatan - 12950
Electrical Industry Telp : (021) 37291962/5235553
& Electrical
Services, Pabrik
Downstream Kawasan Industri Krakatau Cilegon,
Business, Oil & Jl. Amerika I,
Natural Gas Cilegon, Banten - 42435
T : (0254) 315001/371330
F : (0254) 315006/395826
PT Krakatau Tirta Pengelolaan Air Kantor Jakarta 1996 129.099 100,00% Beroperasi
Industri Industri Gedung Krakatau Steel, Lt. 7 In operation
Industrial Water Jl. Jend. Gatot Subroto Kav. 54,
Treatment Jakarta Selatan - 12950
T : 021 522 1249
F : 021 522 1249
Kantor Cilegon
Jl. Ir. Sutami Kebonsari Citangkil,
Cilegon 42442, Indonesia
T : 0254 - 311 206, 310 346
F : 0254 - 311207
2022 Annual Report & Sustainability Report
121 PT Krakatau Steel (Persero) Tbk
Page 124
PROFIL PERUSAHAAN
Company Profile
Tahun Usaha
Komersial Total Aset (dalam
Persentase
Dimulai ribuan Dolar AS)
Nama Entitas Bidang Usaha Alamat Kepemilikan
Year of Total Assets (in Status
Name of Entity Line of Business Address Percentage of
Commercial thousands of US
Ownership
Business Dollars)
Commenced
PT Krakatau Bandar Jasa Pengelolaan Kantor Jakarta 1996 200.931 100,00% Beroperasi
Samudera Pelabuhan Gedung Krakatau Steel, Lt. 7 In operation
Port Management Jl. Jend. Gatot Subroto Kav. 54,
Services Jakarta Selatan - 12950
T : (021) 5221249
F : (021) 5221249
Kantor Cilegon
Jl. Raya Anyer Km. 13 Cigading,
Cilegon-Banten
T : (0254) 311121
F : (0254) 311178
PT Krakatau Jasa Konsultan Kantor Cilegon 2013 828 100,00% Beroperasi
Konsultan Consultant Gd 1 Area Perkantoran Krakatau In operation
Services Engineering Jl. Asia Raya Kav: O.3
Kawasan Industri Krakatau Cilegon-
Banten
PT Krakatau Sarana Real Estate Kantor Cilegon 1979 22.719 100,00% Beroperasi
Properti Wisma Krakatau Jalan KH.Yasin Beji In operation
No.6, Cilegon. Banten
PT Krakatau Jasa Pedagangan Kantor Cilegon 1996 14.111 99,99% Beroperasi
Industri Umum, Jasa Jalan Sulawesi No.1 Cilegon In operation
Penyewaan Banten
Kendaraan &
Peralatan
General Trading,
Vehicle &
Equipment Rental
Services
PT Krakatau Sarana Perdagangan Kantor Cilegon 1999 615 68,07% Beroperasi
Energi bahan bakar Jalan Raya Merak KM. 3,5 Grogol, In operation
gas, minyak Rawa Arum, Kec. Gerogol, Kota
pelumas, Cilegon, Banten
termasuk
perdagangan
produk petro
chemical
Trading of fuel
gas, lubricating oil,
including trading
of petro chemical
products
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
122
Page 125
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Tahun Usaha
Komersial
Persentase
Dimulai
Nama Entitas Bidang Usaha Alamat Kepemilikan
Year of Status
Name of Entity Line of Business Address Percentage of
Commercial
Ownership
Business
Commenced
Entitas Asosiasi dan Ventura Bersama | Associates and Joint Ventures
PT Pelat Timah Manufaktur Baja Kantor Cilegon 1986 20,10% Beroperasi
Nusantara Tbk Berlapis Timah Kawasan Industri Krakatau Cilegon In operation
Tin Plated Steel Jl. Australia I, Kav. E-1, Banten, PO Box 134
Manufacturing Cilegon - 42443
T : (0254) 392353/393570
F : (0254) 393569, 393247
Kantor Jakarta
Krakatau Steel, Lt. 3
Jl. Jend. Gatot Subroto Kav. 54,
Jakarta Selatan - 12950
T : (021) 5209883
F : (021) 5210079-5210081
PT Krakatau Posco Manufaktur Besi Kawasan Industri Krakatau Cilegon 2014 50,00% Beroperasi
dan Baja Jl. Afrika No. 2, Cilegon, Banten - 42443 In operation
Iron and Steel T : (0254) 369700
Manufacturing F : (0254) 369899
PT Indo Japan Steel Manufaktur baja Kawasan Industri Mitra Karawang 2014 20,00% Beroperasi
Center plat dan Jl. Mitra Timur IV/Lot K4 Karawang Timur - 41361 In operation
Lembaran
Plate and
sheet steel
manufacturing
PT Krakatau Semen Manufaktur slag Kawasan Krakatau Bandar Samudera 2014 50,00% Beroperasi
Indonesia powder Jl. May. Jend. S. Parman km 13 Cilegon, Banten - 42445 In operation
Slag powder T : (0254) 7960092, 7960093
manufacturing F : (0254) 378337, 7960094
PT Krakatau Osaka Manufaktur Baja Jl. Amerika II Kav. D5 Kawasan Industri 2017 14,00% Beroperasi
Steel Profil dan Krakatau I, Cilegon, Banten - 42443 In operation
Tulangan T : (0254) 386727
Profile Steel F : (0254) 386727
and Rebar
Manufacturing
PT Krakatau Nippon Manufaktur Baja Plant: 2017 20,00% Beroperasi
Steel Synergy Galvanized Kawasan Industri Krakatau Cilegon In operation
dan Annealing Jl. Eropa I, Cilegon, Banten - 42443
untuk T : (0254) 386141
Otomotif F : (0254) 386149
Galvanized Steel
Manufacturing
and Annealing for
Automotive
PT Kerismas Manufaktur seng Jl. Raya Cakung Cilincing PO Box 4009/ 1980 29,31% Beroperasi
Witikco Zinc Manufacturing JKTF 11040, Jakarta - 14130 In operation
Makmur T : (021) 4401358
F : (021) 4401155, 4401360
PT Krakatau Blue Pengolahan Air Kawasan Industri Krakatau Cilegon 2013 33,00% Beroperasi
Water Buangan dan Jl. Afrika 2, Cilegon In operation
Daur Ulang Banten - 42443
Wastewater T : (0254) 2584477
Treatment and
Recycling
PT Krakatau Pengolahan Coal Kawasan Iindustri Krakatau Cilegon 2014 30,00% Beroperasi
Poschem Tar & Light Oil Jl. Afrika 2, Cilegon, Banten - 42443 In operation
DongSuh Chemical Coal Tar & Light Oil
Processing
2022 Annual Report & Sustainability Report
123 PT Krakatau Steel (Persero) Tbk
Page 126
PROFIL PERUSAHAAN
Company Profile
Tahun Usaha
Komersial
Persentase
Dimulai
Nama Entitas Bidang Usaha Alamat Kepemilikan
Year of Status
Name of Entity Line of Business Address Percentage of
Commercial
Ownership
Business
Commenced
PT Krakatau Pemasaran dan Kantor Jakarta 2016 50,00% Beroperasi
Wajatama Penjualan Gedung Krakatau Steel, Lt. 7 In operation
Osaka Steel Produk Baja Profil Jl. Jend. .Gatot Subroto Kav 54 Jakarta
Marketing dan Tulangan Selatan 12950
Marketing and T : (021) 5221248, 5221267, 5200676
Sales of Profile F : (021) 5221268
Steel and Rebar
PT Wijaya Karya Produksi Beton Kawasan Industri Krakatau Cilegon 2016 30,00% Beroperasi
Krakatau Beton Pracetak, Beton Jl. Australia I Kav. K2 - 1, In operation
Ready Mix Cilegon, Banten - 42443
Precast Concrete T : (0254) 394100
Production, Ready
Mix Concrete
PT Krakatau Medika Jasa Pelayanan Jl. Semang Raya, Cilegon, 2014 19,72% Beroperasi
Kesehatan Banten In operation
Health Care Telp : (0254) 396333/372121/
Services 372007
Fax : (0254) 391972/372051
PT Krakatau Posco Penyedia Listrik Kawasan Industri Krakatau Cilegon 2014 10,00% Beroperasi
Energy Electricity Provider Jl. Afrika 2, Cilegon In operation
Banten - 42443
T : (0254) 369914/369918
PT PP Krakatau Pengolahan air Jl. Bendung Gerak Sembayat 2019 25% Beroperasi
Tirta Water Treatment Dsn. Tegalsari, Desa Sidomukti, Kec. In operation
Bungah, Kab. Gresik
Jawa Timur, Indonesia
PT Krakatau Argo Jasa Transportasi Jl. Afrika No. 02 Kawasan Industri 2014 51% Beroperasi
Logistics Transportation Krakatau Steel, Cilegon-Banten In operation
Services
PT Krakatau Posco Pabrik kapur bakar Jalan Afrika no 02, Kawasan Industri Krakatau, Cilegon 2012 20,00% Beroperasi
Chemtech Limestone plant Banten In operation
Calcination
PT Krakatau Perdagangan, Jl. Asia Raya Kav. O3 Kawasan Industri Krakatau Steel 2013 10,81% Beroperasi
Samator ("Krakatau pembangunan dan Gedung KE, kota Cilegon, Banten In operation
Samator") jasa Telepon Samator: (0254) 394100
Trade, development
and services
PT Krakatau Jasa reparasi Jl. Asia Raya Kav. O3 Kawasan Industri Krakatau Steel 2013 30,00% Beroperasi
Daedong Machinery mesin Gedung KE, kota Cilegon, Banten In operation
("KDM") Machine Telepon Daedong: (0254) 394100
repairment services
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
124
Page 127
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
2022 Annual Report & Sustainability Report
125 PT Krakatau Steel (Persero) Tbk
Page 128
PROFIL PERUSAHAAN
Company Profile
KRONOLOGIS PENCATATAN SAHAM
Share Listing Chronology
Jumlah Saham Jumlah Setelah
Tanggal Uraian Harga Saham Tambahan Modal Disetor
(Saham) Pencatatan Saham
Date Description Share Price Additional Paid-up Capital
Total Shares (Shares) Total After Listing
Penawaran Umum Perdana (IPO) | Initial Public Offering (IPO)
29 Oktober 2010 Pernyataan Efektif dari
October 29, 2010 Otoritas Jasa Keuangan
Effective Statement from
the Financial Services
Authority
10 November 2010 Pencatatan Saham di Bursa 850 2.681.750.000.000 3.155.000.000 15.775.000.000
November 10, 2010 Efek Indonesia
Listing of Shares on the
Indonesia Stock Exchange
Penawaran Umum Terbatas untuk Penambahan Modal dengan Memberikan Hak Memesan Efek Terlebih Dahulu (PMHMETD I)
Limited Public Offering for Capital Increase with Pre-emptive Rights (PMHMETD I)
10 November 2016 Pernyataan Efektif dari
November 10, 2016 Otoritas Jasa Keuangan
Effective Statement from
the Financial Services
Authority
24 November 2016 Pencatatan Saham di Bursa 525 1.874.983.372.500 3.571.396.900 19.346.396.900
November 24, 2016 Efek Indonesia
Listing of Shares on the
Indonesia Stock Exchange
KRONOLOGIS PENERBITAN EFEK LAINNYA
Chronology of Other Securities Issuance
Hingga 31 Desember 2022, Perusahaan tidak menerbitkan efek Until December 31, 2022, the Company has never issued any
lain dalam bentuk apapun selain yang telah dijelaskan pada securities other than those described in the Chronology of Share
Kronologis Penerbitan dan Pencatatan Saham di atas. Oleh karena Issuance and Listing above. Therefore, there is no information
itu, tidak terdapat informasi mengenai kronologis pencatatan that needs to be disclosed regarding the chronology of securities
efek, corporate action, perubahan jumlah efek, nama bursa di listing, corporate actions, changes in the number of securities,
mana efek lainnya dicatatkan, serta peringkat efek. the name of the exchange where other securities are listed, and
securities rating.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
126
Page 129
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
NAMA DAN ALAMAT LEMBAGA DAN/ATAU
PROFESI PENUNJANG PASAR MODAL
Name and Address of Capital Market Supporting Institutions and/or
Professionals
Lembaga
atau Profesi Nama Lembaga Alamat Periode Penunjukkan Jasa yang Diberikan Biaya Jasa
Institution or Institution Address Period of Appointment Services Provided Service Fee
Profession
Pencatatan dan Bursa Efek Gedung Bursa Efek Indonesia, 2022 Jasa Perdagangan Saham Rp250.000.000
Perdagangan Indonesia Menara 1, Jl. Jend. Sudirman Stock Trading Services
Saham Indonesia Stock Kav 52- 53, Jakarta 12190,
Listing and Exchange Indonesia
Trading of Shares Telp. : (021) 5150515
Kustodian PT Kustodian Gedung Bursa Efek Indonesia, 2022 Jasa Kustodian Rp10.000.000
Custodian Sentral Efek Tower I, Lt. 5 Custodian Services
Indonesia (KSEI) Jl. Jend. Sudirman, Kav 52-
53, Jakarta 12190, Indonesia
Biro Administrasi PT BSR Indonesia Komplek Perkantoran ITC 2022 Administrasi kepemilikan saham Rp40.000.000
Efek Roxy Mas Blok E1 No. 10- perusahaan dan registrasi peserta
Share Registrar 11, Jl. KH. Hasyim Ashari, RUPS
Jakarta. 10150. Administration of the Company's
Tel. : (021) 6317828 share ownership and registration
Fax. : (021) 6317827 of GMS participants
Kantor Akuntan KAP Tanudiredja, Gedung WTC 3 2022 Melakukan audit Laporan Rp8.364.888.632
Publik (KAP) Wibisana, Rintis, & Jl. Jend. Sudirman, Kav. Keuangan Konsolidasi Krakatau
Public Rekan 29-31 Steel Tahun Buku 2022 dan
Accounting Firm Jakarta 12920 Laporan Keuangan Program
(KAP) Tel. : (021) 50992901 Kemitraan dan Bina Lingkungan
Fax. : (021) 52905555 Perseroan
www.pwc.com/id Audit the Consolidated Financial
Statements of Krakatau Steel
for the Financial Year 2022
and the Financial Statements
of the Company's Partnership
and Community Development
Program
Penilai KJPP BDR Wisma GKBI, Jl. Jenderal 2022 Penilaian aset nonproduktif Rp2.676.000.000
Appraiser Sudirman No.28, RT.14/RW.1, transaksi KS KSI, pengganti
Bend. Hilir, Kecamatan Tanah jaminan CRM WRM,penilaian aset
Abang, Kota Jakarta Pusat, jaminan
Daerah Khusus Ibukota Non-productive asset valuation
Jakarta 10210 of KS KSI transaction, CRM WRM
collateral replacement, collateral
asset valuation
Konsultan Bisnis KPMG Jl. Musi No.38, RT.11/RW.2, 2022 Tinjauan bisnis independen (OPE), Rp2.676.000.000
Business Cideng, Kecamatan Gambir, tinjauan bulanan IBR (OPE)
Consultant Kota Jakarta Pusat, Daerah Independent business review
Khusus Ibukota Jakarta (OPE), monthly review IBR (OPE)
10150
Penilai EY Gd. Bursa Efek Jakarta Tower 2022 Financial Due diligent Rp2.790.000.000
Appraiser I Lantai 13 Kota Administrasi Financial Due diligent
Jakarta Selatan DKI Jakarta
Konsultan Pajak Persek, Gd. Bursa Efek Jakarta Tower 2022 Financial Due diligent Rp4.950.000.000
Tax Consultant Purwantono, I Lantai 14 Jl. Jend. Sudirman Financial Due diligent
Suherman, Suja Kav. 52-53 Kota Administrasi
Jakarta Selatan, DKI Jakarta,
12190 Indonesia
2022 Annual Report & Sustainability Report
127 PT Krakatau Steel (Persero) Tbk
Page 130
PROFIL PERUSAHAAN
Company Profile
INFORMASI SITUS WEB PERUSAHAAN
Information on Company Website
Perusahaan memiliki situs web resmi yang dapat digunakan oleh The Company has an official website that can be accessed by
semua pihak, yaitu https://www.krakatausteel.com. Situs web all parties, namely https://www.krakatausteel.com. The website
tersebut bertujuan sebagai sumber informasi mengenai kinerja is a source of information regarding the Company’s performance
perusahaan yang disajikan secara transparan bagi investor serta presented in a transparent manner for investors and all other
seluruh pemangku kepentingan lainnya. Seluruh pemangku stakeholders. All stakeholders can obtain information about:
kepentingan dapat memperoleh informasi mengenai:
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
128
Page 131
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Uraian Ketersediaan Keterangan
Description Availability Note
Informasi Pemegang Saham sampai dengan Pemilik Terakhir Individu | Shareholder Information up to the Ultimate Owner Individual
Informasi mengenai Pemegang Saham Perseroan dapat diakses di website Perseroan pada kategori √ Tersedia pada situs web
“Investor Relations” dengan sub-kategori “Sub Kepemilikan”. Perusahaan
Information on the Company's Shareholders can be accessed on the Company's website in the "Investor Available on the Company’s
Relations" category with the sub-category "Sub Ownership". website
Isi Kode Etik | Content of Code of Conduct
Informasi mengenai Kode Etik Perseroan dapat diakses di website Perseroan pada kategori “Corporate √ Tersedia pada situs web
Governance” dengan sub-kategori “Etika Bisnis dan Etika Kerja”. Perusahaan
Information regarding the Company's Code of Ethics can be accessed on the Company's website in the Available on the Company’s
"Corporate Governance" category with the sub-category "Business Ethics and Work Ethics". website
Informasi Rapat Umum Pemegang Saham (RUPS) | General Meeting of Shareholders (GMS) Information
Informasi mengenai Rapat Umum Pemegang Saham (RUPS) dapat diakses di website Perseroan pada √ Tersedia pada situs web
kategori “Investor Relations” dengan sub-kategori “Rapat Umum Pemegang Saham”. Perusahaan
Information regarding the General Meeting of Shareholders (GMS) can be accessed on the Company's Available on the Company’s
website in the "Investor Relations" category with the sub-category "General Meeting of Shareholders". website
Laporan Keuangan Tahunan Terpisah | Separate Annual Financial Report
Informasi mengenai Laporan Keuangan Tahunan Terpisah dapat diakses di website Perseroan pada dan √ Tersedia pada situs web
terakhir pada pilihan “Financial Report”. Data yang dilampirkan dalam informasi Laporan Keuangan selalu Perusahaan
kami perbaharui setiap per tiga bulan (triwulan) dengan menyediakan sarana pengunduhan yang dapat Available on the Company’s
memudahkan Pemangku Kepentingan dalam memperoleh data keuangan Perseroan. website
Information regarding the Separate Annual Financial Report can be accessed on the Company's website at
the last option "Financial Report". We always update the data attached to the Financial Report information
every three months (quarterly) by providing download facilities that can facilitate Stakeholders in obtaining
the Company's financial data.
Profil Dewan Komisaris dan Direksi | Board of Commissioners and Directors Profile
Informasi mengenai Profil Dewan Komisaris dan Direksi secara lengkap dapat diakses di website Perseroan √ Tersedia pada situs web
pada Kategori “Our Company”, subkategori “Manajemen”, dan terakhir pada pilihan “Board of Directors” untuk Perusahaan
profil Direksi dan “Board of Comissioner” untuk profil Dewan Komisaris. Profil akan muncul setelah meng-klik Available on the Company’s
foto dari masing-masing anggota Dewan Komisaris dan Direksi. website
Information on the complete profiles of the Board of Commissioners and Directors can be accessed on the
Company's website in the "Our Company" category, subcategory "Management", and finally in the "Board of
Directors" option for the profile of the Board of Directors and "Board of Commissioners" for the profile of the
Board of Commissioners. Profiles will appear after clicking on the photo of each member of the Board of
Commissioners and Board of Directors.
Piagam Dewan Komisaris, Direksi, dan Komite Audit | Charter of the Board of Commissioners, Board of Directors, and Audit Committee
Informasi mengenai Piagam Dewan Komisaris, Direksi, dan Komite Audit dapat diakses pada website √ Tersedia pada situs web
Perseroan pada kategori “Corporate Governance” dengan sub-kategori “Tata Kelola Perusahaan”. Dalam Perusahaan
sub kategori tersebut, terdapat sarana pengunduhan berupa file “Board Manual 2016” yang memuat Available on the Company's
Piagam Dewan Komisaris dan Direksi serta file “Piagam Komite Audit” yang berisikan Piagam Komite Audit website
Perseroan.
Information regarding the Charter of the Board of Commissioners, Board of Directors, and Audit Committee
can be accessed on the Company's website in the "Corporate Governance" category with the sub-category
"Corporate Governance". In the sub-category, there is a means for downloading, in the form of the "Board
Manual 2016" file which contains the Charter of the Board of Commissioners and Directors and the "Audit
Committee Charter" file which contains the Company's Audit Committee Charter.
2022 Annual Report & Sustainability Report
129 PT Krakatau Steel (Persero) Tbk
Page 132
04
Page 133
UNIT
PENUNJANG
BISNIS
Business Support
Unit
Page 134
FUNGSI PENUNJANG BISNIS
Business Support Function
SUMBER Perseroan memandang bahwa Sumber Daya Manusia
DAYA MANUSIA (SDM) merupakan aset berharga yang menjadi bagian
tidak terpisahkan dalam proses pencapaian visi dan
Human Capital
misi perusahaan.
Company considers Human Capital (HC) to be a valued
asset that is essential to attaining the Company's vision and
objectives.
Karyawan merupakan aset yang sangat berharga bagi Perseroan Employees are the Company’s more valuable assets as they
karena peran strategisnya dalam membantu Perseroan untuk have strategic roles in assisting the Company to continuously
terus bertumbuh dan berkembang dari waktu ke waktu di tengah grow and develop from time to time in the midst of such
perkembangan bisnis yang begitu pesat, cepat, dan dinamis. rapid, fast and dynamic business development. In respond to
Merespons disrupsi dan dinamika yang terjadi, Perseroan dengan occurring disruptions and dynamics, the Company swiftly applies
gesit menerapkan strategi pengelolaan SDM yang adaptif, HC management strategies that area adaptive, flexible, and
fleksibel, dan terukur. measurable.
Dalam rangka mempertahankan talenta-talenta terbaik yang In the context of maintaining the best talents available, the
dimiliki, Perseroan telah menerapkan strategi retensi karyawan Company applies employee retention strategy accurately and
secara tepat dan berkelanjutan untuk meminimalisir tingkat sustainably in order to minimize turnover rate and increase the
turnover dan meningkatkan rasa nyaman karyawan selama comfort of employees working in the Company. Meanwhile, in
bekerja di perusahaan. Sementara itu dalam upaya meningkatkan the effort to improve the capabilities and quality of employees, the
kemampuan dan kualitas karyawan, Perseroan juga menyediakan Company also provide various forms of continuous training and
berbagai bentuk kegiatan pelatihan dan pengembangan SDM HC development activities.
yang berkesinambungan.
Dengan dukungan SDM yang andal dan memiliki kompetensi With the support of reliable HC with high competency in the steel
tinggi di bidang industri baja, serta juga ditopang oleh kekuatan industry, as well as supported by a solid organizational strength,
organisasi yang solid, Perseroan optimistis dapat merangkul the Company is optimistic in embracing greater performance
pertumbuhan kinerja yang lebih hebat di waktu mendatang. growth in the future.
Pembahasan lebih lanjut mengenai Sumber Daya Manusia dapat Further discussion on Human Capital can be found in the Chapter
dilihat pada Bab Laporan Keberlanjutan, yang merupakan satu on Sustainability Report as an integral part of the 2022 Annual
kesatuan dengan Laporan Tahunan 2022. Report.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
132
Page 135
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
TEKNOLOGI Perseroan telah mengimplementasikan sistem
INFORMASI informasi yang handal dengan menggunakan teknologi
terkini, serta terus berusaha melakukan pemenuhan
Information Technology
kompetensi sumber daya sekaligus mengoptimalkan
biaya dan mutu layanan Teknologi Informasi.
The Company has implemented a solid information system
by utilizing cutting-edge technology, and it continues to
strive to meet the competencies of human resources while
optimizing the cost and quality of information technology
services.
KEBIJAKAN PENGELOLAAN TEKNOLOGI INFORMATION TECHNOLOGY MANAGEMENT
INFORMASI POLICY
Di era Industri 4.0 ini, Perseroan terus berupaya mengembangkan In this Industry 4.0 era, the Company continuously strives to develop
Teknologi Informasi (TI) secara konsisten dan berkelanjutan its Information Technology (IT) consistently and sustainably as
sebagai tools untuk meningkatkan efisiensi, produktivitas dan tools to improve the efficiency, productivity and performance of
kinerja Perseroan demi merealisasikan visi Perseroan untuk the Company for the purpose of realizing the Company’s vision to
menjadi korporasi yang kompetitif, untung dan terpercaya become a competitive, profitable and trustworthy corporation as
serta mewujudkan misi perusahaan untuk mewujudkan kinerja well as to manifest operational performance that is productive and
operasional yang produktif dan efisien untuk menghasilkan efficient to generate profitable products and services of quality.
produk dan jasa berkualitas yang menguntungkan.
Dalam inisiatif strategi 5 (lima) tahun Perseroan, telah ditetapkan In the Company’s 5 (five)-year strategy initiative, 3 (three)
3 (tiga) pilar transformasi Perseroan yaitu: Menuju PT Krakatau pillars are set for Company transformation, namely: Toward
Steel Holding, Perbaikan Bisnis Inti, dan Pemberdayaan PT Krakatau Steel Holding, Improvement of Core Business, and
Organisasi, dimana Digitalisasi merupakan salah satu bagian Organizational Empowerment, whereby Digitalization is one
dari pilar Perbaikan Bisnis Inti Perseroan. Melalui Digitalisasi, part of the Company’s Core Business Development. Through
Perseroan diharapkan dapat membangun kapabilitas digital Digitalization, the Company hopes to build digital capabilities for
untuk sistem pengambilan keputusan berbasis data dan platform data and digital platform-based decision-making system in order
digital untuk memposisikan Perseroan sebagai penyedia berbagai to position the Company as provider of various needs of steel. In
kebutuhan baja. Selain itu, pada RJPP Perseroan (tahun 2020- addition, the Company’s Long-Term Plan/RJPP (2020-2024) also
2024) juga ditetapkan program Kepemimpinan Teknologi, established the Technology Leadership program, including the
diantaranya melalui implementasi industri 4.0 atau digitalisasi implementation of Industry 4.0 or digitalization in monitoring all
dalam monitoring seluruh informasi aktivitas produksi dan bisnis information of the Company’s production and business activities
Perseroan serta implementasi media penjualan melalui aplikasi as well as the implementation of sales media through the
marketplace dan aplikasi penjualan. marketplace application and sales application.
2022 Annual Report & Sustainability Report
133 PT Krakatau Steel (Persero) Tbk
Page 136
FUNGSI PENUNJANG BISNIS
Business Support Function
Tata Kelola Teknologi Informasi di Perseroan, sebagai Badan Information Technology Governance in the Company, as a
Usaha Milik Negara (BUMN), disusun dan dijalankan berdasarkan State-Owned Enterprise (BUMN), is established and carried out
kerangka Kerja (framework) yang mengacu kepada Peraturan based on the framework that refers to the Minister of State-
Menteri Badan Usaha Milik Negara Nomor PER-03/MBU/02/2018 Owned Enterprise Regulation No. PER-03/MBU/02/2018 on the
Tentang Perubahan Atas Peraturan Menteri Badan Usaha Milik Amendment of Minister of State-Owned Enterprise Regulation
Negara Nomor PER-02/MBU/2013 Tentang Panduan Penyusunan No. PER-02/MBU/2013 regarding Guidelines for the Preparation
Pengelolaan Teknologi Informasi Badan Usaha Milik Negara. of Information Technology Management for State-Owned
Kerangka Kerja Tata Kelola TI Perseroan diwujudkan ke dalam Enterprises. The Company’s IT Management Governance is
Master Plan Teknologi Informasi (MPTI) dan dokumen-dokumen reflected through the Information Technology Master Plan (MPTI)
pendukungnya, berisi tentang kebijakan, proses serta seluruh and its supporting documents, containing policies, processes as
aktivitas yang berkaitan dengan pengelolaan TI di Perseroan well as all activities related to IT management in the Company in
dalam merencanakan, mengimplementasikan, mendukung, the context of planning, implementing, supporting, and assessing
dan melakukan evaluasi kegiatan Teknologi Informasi dalam Information Technology activities in support of the Company’s
mendukung aktifitas Perseroan. activities.
Mempertimbangkan bahwa Perseroan berfokus pada core Taking into consideration that the Company is focusing on the
business di bidang produksi baja, maka proses-proses teknologi core business of steel production, then information technology
informasi pada domain Deliver, Service, and Support dialihdayakan processes in the domain of Deliver, Service and Support is
melalui skema Managed Services dan pengembangan TI ke pihak outsourced through the IT Managed Services and development
ketiga. Hal tersebut dilakukan guna memastikan bahwa Perseroan scheme to third parties. This is carried out in order to ensure
tetap memiliki sistem informasi yang handal, menggunakan that the Company remains with a reliable information system,
teknologi terkini, dan melakukan pemenuhan kompetensi utilizes up-to-date technology, and fulfils resource competencies
sumber daya sekaligus mengoptimalkan biaya dan mutu layanan while optimizing the cost and quality of Information Technology
Teknologi Informasi. Managed Services infrastruktur dan aplikasi services. The IT Managed Services infrastructure and application
TI dilaksanakan oleh anak perusahaan yang bergerak di bidang are carried out by a subsidiary involved in Information Technology
jasa Teknologi Informasi. services area.
ROADMAP PENGEMBANGAN TEKNOLOGI INFORMATION TECHNOLOGY ROADMAP
INFORMASI (2022-2023) (2020-2023)
Pengelolaan TI Perseroan difokuskan pada operational excellence, The Company’s IT management is focused on operational
antara lain: excellence, including the following:
1. Menyediakan layanan serta informasi operasional dan 1. Provide operational and strategic services in Information
strategis Teknologi Informasi sesuai kebutuhan bisnis Technology and information as per Company’s business
Perseroan. needs.
2. Mengelola sumber daya Teknologi Informasi dengan 2. Manage Information Technology resources with trustworthy
kehandalan terpercaya melalui implementasi skema Managed reliability through the implementation of the Managed
Services, baik untuk aplikasi maupun infrastruktur TI. Services scheme, both for IT applications and infrastructure.
3. Memastikan ketersediaan sistem (system availability) dan 3. Ensure the system availability and business continuity in the
jaminan keberlangsungan bisnis (business continuity) dalam IT field through the following:
bidang TI melalui:
• Penyediaan redundant infrastructure TI • Availability of IT redundant infrastructure
• Peningkatan compliancy Data Center • Improvement of Data Center compliancy
• Peningkatan keamanan aplikasi, infrastruktur, dan • Improvement of IT application, infrastructure and
environment TI. environment
• Memastikan life time dan perawatan perangkat TI • Ensure IT device lifetime and maintenance
• Memastikan fungsi backup dan IT DRC (Disaster Recovery • Ensure backup function and the appropriate functioning
Center) berfungsi dengan baik of the IT Disaster Recovery Center (DRC)
4. Unified Communication dan Integrated Office Automation 4. Unified Communication and Integrated Office Automation
5. Menggunakan teknologi yang cost-effective tanpa mengurangi 5. Utilize technology that is cost-effective without reducing the
faktor keamanan dan kenyamanan dalam mengakses layanan factors of security and convenience in accessing IT services.
TI.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
134
Page 137
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
2022 2023
Aplikasi • B2B Steel Marketplace (KRASmart Marketplace) • Implementasi Sistem SAP dan MES Holding dan Sub
Application • Customer Relationship Management (KRASmart Connect) Holding PT Krakatau Steel
• Mobile Manufacturing Execution System (MES) • Implementasi Dashboard Holding PT Krakatau Steel
• Implementasi proses bisnis Inkind HSM#2 • Employee Access Portal (KRASlaunchpad)
• New SMART (Sistem Manajemen Arsip Terpadu) • KS Group Learning Hub (KRASdemy)
• E•Procurement Tahap 2 • Implementasi Lowcode Platform
• Outsource Control Systems • Innovation Olympic Revamp
• B2B Steel Marketplace (KRASmart Marketplace) • Implementation of SAP System and MES Holding and PT
• Customer Relationship Management (KRASmart Connect) Krakatau Steel Subholding
• Mobile Manufacturing Execution System (MES) • Implementation of PT Krakatau Steel Holding Dashboard
• Implementation of Inkind business process HSM#2 • Employee Access Portal (KRASlaunchpad)
• New SMART (Integrated Archive Management System) • KS Group Learning Hub (KRASdemy)
• E•Procurement Stage 2 • Implementation of Lowcode Platform
• Outsource Control Systems • Innovation of Olympic Revamp
Infrastruktur • Konsolidasi server dan storage Data Center • Infrastruktur Holding dan Sub Holding PT Krakatau Steel
Infrastructure • Upgrade layanan Virtual Private Network (VPN) • Retrofit kelistrikan Data Center
• Refreshment perangkat obsolete server dan storage • Upgrade sistem E-mail
Production • Refreshment perangkat obsolete server dan storage
Production
• Peningkatan keamanan jaringan internet
• Cyber security monitoring
• Consolidation of Data Center server and storage • Infrastructure of PT Krakatau Steel Holding and Sub
• Upgrade of Virtual Private Network (VPN) services Holding
• Refreshment of obsolete server and production storage • Data Center electrical retrofit
• Upgrade E-mail system
• Refreshment of obsolute servers and production storage
• Improvement of internet network security
• Cyber security monitoring
Keamanan Informasi • Penetration testing • Pembentukan Computer Security Incident Response Team
Information Security • Implementasi Cyber Security Monitoring (CSIRT)
• Asesmen INDI 4.0 • Implementasi ISO 27001 (Sistem Manajemen Keamanan
Informasi)
• Penetration testing
• Penetration testing • Establishment of Computer Security Incident Response
• Implementation of Cyber Security Monitoring Team (CSIRT)
• INDI 4.0 Assessment • Implementation of ISO 27001 (Information Security
Management System)
• Penetration testing
PENCAPAIAN PENGEMBANGAN TI TAHUN 2022 IT DEVELOPMENT ACHIEVEMENT IN 2022
Dalam rangka mendukung kebutuhan bisnis di lingkungan Krakatau In the effort to support business needs in Krakatau Steel, the
Steel, maka Perseroan berupaya secara berkesinambungan untuk Company strives to continuously develop Information Technology
mengembangkan aplikasi dan infrastruktur Teknologi Informasi application and infrastructure to endorse the implementation
untuk mendukung pelaksanaan proses bisnis Perseroan agar lebih of Company business process so as to be effective, efficient,
efektif, efisien, optimal, mampu memberikan nilai tambah, dan optimal, capable of providing added value, and sustainable. In the
berkelanjutan. Adapun pada tahun 2022 Perseroan melakukan year 2022, the Company developed its Information Technology,
pengembangan Teknologi Informasi antara lain: among others as follows:
1. KRASmart Marketplace, sebuah B2B Steel Marketplace 1. KRASmart Marketplace, a B2B Steel Marketplace platform,
platform yang merupakan salah satu program digitalisasi PT one of PT Krakatau Steel’s digitalization program in the
Krakatau Steel dalam rangka meningkatkan penjualan produk context of improving steel production sales through Krakatau
baja melalui integrasi marketing Krakatau Steel Group. Pada Steel Group integrated marketing. In 2022, 4 new features
tahun 2022 dikembangkan 4 fitur baru, yaitu : were developed, namely as follows:
• On Platform Transaction • On-Platform Transaction
• Payment Gateway • Payment Gateway
• On-Boarding Potential Merchant • On-Boarding Potential Merchant
• Digital Secure (digital signature, e-materai, e-stamp) • Digital Secure (digital signature, e-duty stamp, e-stamp)
2022 Annual Report & Sustainability Report
135 PT Krakatau Steel (Persero) Tbk
Page 138
FUNGSI PENUNJANG BISNIS
Business Support Function
2. Mobile MES (Manufacturing Execution System), aplikasi 2. Mobile MES (Manufacturing Execution System), an Android
berbasis Android Mobile yang digunakan untuk melakukan Mobile-based application, used to record the position of stock
pencatatan posisi stock material secara langsung di lapangan material directly in the field so that the flow of material for
sehingga aliran material untuk proses selanjutnya (produksi, further processes (production, delivery, warehousing) can be
pengiriman, pergudangan) dapat dilakukan dengan tepat dan executed precisely and quickly:
cepat. Fitur-fitur utama dari Mobile MES antara lain:
• Slab Handling • Slab Handling
• Coil Handling • Coil Handling
• Location Searching • Location Searching
• Stock Take Tools • Stock Take Tools
3. Implementasi Proses Bisnis Inkind HSM#2, dalam rangka 3. Implementation of Inkind Business Process HSM#2, in
memenuhi kebutuhan proses bisnis pasca inkind pabrik the effort to fulfill business process requirements post-
HSM#2 (Hot Strip Mill #2) ke PT Krakatau Posco sesuai HSM#2 inkind plant (Hot Strip Mill #2) to PT Krakatau Posco
dengan kesepakatan GMF (General Marketing Framework), in accordance with GMF (General Marketing Framework)
maka pada aplikasi MES dan SAP ERP dikembangkan proses agreement, thus the following processes are developed within
yang meliputi: MES and SAP ERP applications:
• Skema penjualan trading • Trading sales scheme
• Skema bridging dan net off • Bridging and net off scheme
• Tolling HR pada Skinpass Mill • HR Tolling in Skinpass Mill
• Skema beli putus untuk coil next process • Purchase scheme for next coil process
4. New SMART (Sistem Manajemen Arsip Terpadu), 4. New SMART (Integrated Archive Management System),
merupakan platform digital yang memberikan kemudahan a digital platform that makes it easy to process official
untuk melakukan proses surat-menyurat kedinasan dan correspondence and filing systems at PT Krakatau Steel
sistem kearsipan di PT Krakatau Steel (Persero) Tbk. Adapun (Persero) Tbk. The additional features to the previous SMART
fitur yang ditambahkan dari SMART sebelumnya yaitu: are as follows:
• Validasi dapat lebih dari 1 pejabat • Validation by may be more than 1 officer
• Fitur salin tautan dan lacak surat • Copy link and track mail feature
• Penomoran surat tersentralisasi • Centralized letter numbering
• Fitur cetak PDF dengan keamanan • Secured PDF printing feature
• Personalisasi akses akun • Personalized account access
• Tersedia untuk IOS dan Android • Available for IOS and Android
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
136
Page 139
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Pengembangan TI lainnya ada pada tabel berikut: Other IT developments are described in the following table:
Inisiatif
No Keterangan Description
Initiative
1 Implementasi Tolling HR Shearing Line Optimalisasi kapasitas produksi khususnya pada Optimization of production capacity especially in
Implementation of HR Tolling Shearing Line Shearing Line di pabrik Hot Strip Mill. the Shearing Line at Hot Strip Mill.
2 KRASmart Connect Salah satu bagian dari Customer Relationship One of the section from Customer Relationship
Management (CRM) yang berfungsi sebagai portal Management (CRM) that functions as portal for
bagi konsumen untuk mencari informasi order. consumers to search for information order. In the
Pada tahun 2022 ditambahkan fitur baru, yaitu year 2022, a new feature was added, namely Mill
modul Mill Certificate dan modul Claim. Certificate module and Claim module.
3 E-Procurement Tahap 2 Merupakan sistem aplikasi proses pengadaan di A procurement process application system at
E-Procurement Stage 2 PT Krakatau Steel, terdapat 2 modul utama yaitu PT Krakatau Steel, with 2 main modules, namely
e-Registration dan e-Auction material. Selain itu e-Registration and e-Auction materials. In
terdapat beberapa modul lain yang berjalan dalam addition, several other modules are running in the
digitalisasi proses bisnis logistik yaitu: digitalization of the logistic business process as
• Pengadaan Barang follows:
• Pengadaan Jasa • Procurement of Goods
• Manajemen Kontrak • Procurement of Services
• Interface web to SAP • Contract Management
• Web to SAP interface
4 Outsource Control Systems (OSCS) Merupakan aplikasi untuk melakukan monitoring An application to monitor and assess the web-
dan evaluasi outsourcing PT Krakatau Steel based outsourcing at PT Krakatau Steel. The
berbasis web. Aplikasi ini sebagai kontrol keluar- application is the in-out control of outsource to PT
masuk nya outsource ke area PT Krakatau Steel Krakatau Steel areas and the increase in security
dan meningkatkan keamanan serta efektivitas as well as the effectiveness of outsource activities
kegiatan outsource di lingkungan PT Krakatau within PT Krakatau Steel environment.
Steel.
5 E-LPPM (Lembar Pendaftaran/Perubahan Digitalisasi pendaftaran dan perubahan material Digitalization of registration and material changes
Material) untuk meningkatkan efektivitas proses, keakuratan to increase the effectiveness of process, data
E-LPPM (Registration/Material Change Page) data, keamanan penyimpanan dokumen, serta accuracy, document storage security, as well as
kemudahan akses dan pelacakan. easy access and tracking.
6 Digital TJSL Digitalisasi Program Tanggung Jawab Sosial dan Digitalization of Social and Environmental
Lingkungan. Dalam aplikasi ini terdapat 2 modul Responsibility Program. There are 2 main
besar yaitu: modules in this application, namely as follows:
1. Bina Lingkungan: modul ini berfungsi mencatat 1. Environmental Development: this module
kegiatan CSR dari mulai pengajuan, realisasi, functions to record CSR activities starting
dan pelaporan pertanggung jawaban. from the stage of proposal to realization, and
reporting its accountability.
2. Kemitraan: modul untuk pengelolaan bantuan 2. Partnership: a module to manage partnership
kemitraan kepada UMKM dari proses proposal, assistance to the MSME starting from the stage
survey, persetujuan, realisasi, dan angsuran. of processing the proposal, to survey, approval,
realization and installment.
7 Konsolidasi Server & Storage Data Center Pengadaan dan implementasi konsolidasi Procurement and implementation of consolidated
Consolidated Data Center & Server perangkat infrastruktur server dan storage pada infrastructure server and storage devices in PT
Data Center PT Krakatau Steel dalam rangka Krakatau Steel Data Center in the context of
meningkatkan kapasitas, ketersediaan, dan improving the capacity, availability, and capability
kapabilitas untuk sharing resource. for sharing resources.
8 Implementasi Layanan Virtual Private Implementasi migrasi layanan VPN dari Microsoft Implementation of VPN services migration from
Network (VPN) TMG ke VPN Appliance Fortinet yang lebih handal, Microsoft TMG to a more reliable, safe and stable
Implementation of Virtual Private Network aman, dan stabil. VPN Appliance Fortinet.
(VPN) Services
9 Refreshment Perangkat Server dan Storage • Refreshment perangkat server SAP database • Refreshment of server of SAP database
Refreshment of Server and Storage Devices Production, application server, dan storage Production, application server and storage
devices
• Refreshment perangkat server dan storage • Refreshment of IT server and basic service
layanan dasar IT storage devices
2022 Annual Report & Sustainability Report
137 PT Krakatau Steel (Persero) Tbk
Page 140
05
Page 141
ANALISIS DAN
PEMBAHASAN
MANAJEMEN
Management Discussion
& Analysis
Page 142
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
TINJAUAN UMUM Sejalan dengan membaiknya perekonomian nasional
General Overview di tahun 2022, konsumsi baja nasional juga mengalami
perbaikan. Berdasarkan data dari IISIA dan SEAISI,
permintaan baja selama tahun 2022 tercatat sekitar
16,2 juta ton, naik sekitar 4,5% dari tahun sebelumnya
yang sebesar 15,5 juta ton.
In line with the improvement of the national economy in 2022,
national steel consumption has also improved. Based on data
from IISIA and SEAISI, steel demand in 2022 was recorded
at around 16.2 million tons, up about 4.5% from the previous
year's 15.5 million tons.
DINAMIKA MAKROEKONOMI TAHUN 2022 DYNAMICS OF MACROECONOMY IN 2022
Pemulihan ekonomi global pasca pandemi COVID-19 menghadapi Global economic recovery post COVID-19 pandemic was faced
kondisi yang penuh tantangan terutama disebabkan oleh konflik with extensive challenges especially due to the Russia-Ukraine
geopolitik Rusia-Ukraina, tekanan permintaan domestik di geopolitical conflict, pressures of domestic demands in various
berbagai negara, serta pengetatan finansial yang meluas di tahun countries, as well as the widespread financial contractions in the
2022. Ketidakseimbangan yang terjadi di pasar global baik dari year 2022. The imbalance that occurred in the global market, both
sisi penawaran dan pemulihan sisi permintaan di tengah ultra- in terms of the supply and the demand side of recovery amid the
stimulus selama pandemi COVID-19 mendorong kenaikan harga- ultra-stimuli during the COVID-19 pandemic that pushed prices up,
harga sehingga memicu kenaikan inflasi di banyak negara. Untuk triggering an increase in inflation in many countries. To control
mengendalikan lonjakan inflasi tersebut, hampir seluruh bank such inflation hike, almost all central banks in developed countries
sentral di negara-negara maju dan negara berkembang mengikuti and developing countries followed the track of the US Central
jejak Bank Sentral AS, The Fed, yakni serempak mengambil Bank, The Fed, simultaneously took steps to tighten aggressive
langkah pengetatan kebijakan moneter yang agresif. monetary policy.
Kebijakan suku bunga tinggi diprakirakan akan dipertahankan The high interest rate policy was predicted to be maintained for a
pada waktu cukup lama untuk dapat meredam inflasi sehingga long time to press down inflation so that it can return to its long-
dapat kembali ke level jangka panjangnya. Di AS, Fed Funds Rate term level. In the US, Fed Funds Rate (FFR) in December 2022
(FFR) yang pada Desember 2022 tercatat pada rentang 4,25%- was recorded at a range of 4.25%-4.50%, predicted to increase
4,50% diprakirakan naik ke sekitar 4,75%-5,00% pada triwulan to around 4.75%-5.00% in quarter I/2023 and maintained at such
I/2023 dan dipertahankan pada level tersebut sepanjang 2023. level throughout the year 2023.
Dengan serangkaian peristiwa dan rentetan tekanan eksternal With a series of events and a sequence of external pressures
yang terjadi selama 2022, momentum pemulihan ekonomi that occurred in 2022, the economic recovery momentum post-
pasca dibukanya aktivitas ekonomi tidak dapat dimanfaatkan opening of economic activities was not used optimally due to
secara optimal akibat perlambatan ekonomi negara maju yang economic slowdown in developed countries, the main trading
merupakan mitra dagang utama di semua negara, seperti Amerika partners of all countries, such as the United States and China.
Serikat dan Tiongkok.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
140
Page 143
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
KINERJA DAN PROSPEK EKONOMI GLOBAL
Performance and Prospects of Global Economy
Pertumbuhan PDB 2020 2021 2022*) 2023*) 2024*) PDB Growth
Dunia -3,0% 6,0% 3,0% 2,3% 2,9% World
Negara Maju -4,4% 5,2% 2,5% 0,8% 1,5% Developed Countries
Amerika Serikat -3,4% 5,7% 2,0% 0,7% 1,1% United States
Eropa -6,1% 5,2% 3,2% 0,3% 1,4% Europe
Jepang -4,6% 1,7% 1,5% 1,3% 1,3% Japan
*)
Sumber: IMF WEO Oktober 2022 Database, Bank Indonesia | Source: IMF WEO October 2022 Database, Bank Indonesia
Keterangan: Proyeksi Bank Indonesia, Angka 2020-2021 berdasarkan realisasi terkini | Note: Projections of Bank Indonesia, 2020-2021 Figures based on current realization
Di tengah prospek penurunan ekonomi global, perbaikan ekonomi Amidst prospects of global economic downturn, Indonesia’s
Indonesia terus berlanjut seiring dengan kenaikan mobilitas economic recovery continued in line with the increase in public
masyarakat. Pertumbuhan ekonomi nasional terus membaik mobility. National economic growth continued to progress
dibandingkan dengan realisasi selama masa pandemi dan bahkan compared with the realization during the pandemic times and
berhasil mencatatkan pertumbuhan kinerja yang impresif hingga even succeeded to record an impressive performance growth of
5,31% year on year (yoy) selama 2022, melampaui pertumbuhan 5.31% year on year (yoy) during the year 2022, exceeding the pre-
pra-pandemi di tahun 2019 yang sebesar 5,02% yoy. pandemic growth in 2019 of 5.02% yoy.
Didukung fundamental ekonomi nasional yang kuat serta Supported by strong national economic fundamentals as well as
bauran berbagai kebijakan dan strategi konstruktif yang diambil the mix of various constructive policies and strategies undertaken
Pemerintah, salah satunya melalui Program Penanganan by the Government, among which was through the COVID-19
COVID-19 dan Pemulihan Ekonomi Nasional (PC PEN) menjadi Handling Program and the National Economic Recovery (PC PEN)
kunci keberhasilan dalam mendorong laju ekonomi nasional. that became the keys to success in pushing forward the national
Disamping itu, kerja keras APBN sebagai peredam tekanan global economic rate. In addition, the hard work of the APBN as a global
juga berhasil menjadikan Indonesia sebagai negara dengan pressure reducer, has also succeeded in making Indonesia a
predikat “The Bright Spot in Asia” di tengah guncangan global country with the title “The Bright Spot in Asia” amidst the current
saat ini. global shocks.
2022 Annual Report & Sustainability Report
141 PT Krakatau Steel (Persero) Tbk
Page 144
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Laju pemulihan Indonesia yang sangat kuat di tahun 2022 Indonesia’s very strong recovery rate in 2022 became a solid
menjadi pijakan yang kokoh bagi perekonomian nasional foundation for the national economy to face short-term challenges,
untuk menghadapi tantangan jangka pendek, sekaligus untuk as well as to continue the medium-long term development
melanjutkan agenda pembangunan jangka menengah-panjang. agenda. The government is optimistic that economic growth in
Pemerintah optimis bahwa pertumbuhan ekonomi di tahun 2023 will remain strong despite facing prospective slowdown in
2023 masih akan tetap kuat meskipun dihadapkan pada prospek the global economy.
melambatnya perekonomian global.
TINJAUAN INDUSTRI BAJA NASIONAL OVERVIEW OF NATIONAL STEEL INDUTRY
Sejalan dengan membaiknya perekonomian nasional di tahun In line with the improving national economy in 2022, national
2022, konsumsi baja nasional juga mengalami perbaikan. steel consumption also improved. Based on data from IISIA and
Berdasarkan data dari IISIA dan SEAISI, permintaan baja selama SEAISI, demand for steel during 2022 was logged at around 16.2
tahun 2022 tercatat sekitar 16,2 juta ton, naik sekitar 4,5% dari million tons, an increase of about 4.5% from 15.5 million tons in
tahun sebelumnya yang sebesar 15,5 juta ton. the previous year.
Perkembangan positif juga terlihat dari neraca perdagangan besi A positive growth was also visible in the iron and steel trade
dan baja. Setelah bertahun-tahun mengalami neraca perdagangan balance. After years faced with negative trade balance, since 2020
negatif, sejak tahun 2020 neraca perdagangan besi dan baja trade balance of iron and steel experienced a surplus of USD3.22
mengalami surplus sebesar USD3,22 miliar dan terus meningkat billion and continued to rise up to USD11.97 billion in 2022. This
menjadi USD11,97 miliar di tahun 2022. Hal ini disebabkan karena was due to the highly significant growth in steel export in the last
tumbuhnya ekspor baja yang sangat signifikan selama tiga tahun three years, mainly from the export of stainless steel products.
terakhir, utamanya dari ekspor produk jenis stainless steel.
Total ekspor produk baja periode Januari-November 2022 Total steel product export during the period of January-November
telah mencapai 4,38 juta ton, atau naik sebesar 0,6% dari tahun 2022 reached 4.38 million tons, or an increase of 0.6% from the
sebelumnya yaitu sebesar 4,36 juta ton. Untuk produk baja 4.36 million tons in the previous year. For carbon and alloy steel
karbon dan alloy, ekspor produk mencapai 1,77 juta ton, naik 5,9% products, export reached 1.77 million tons, a 5.9% increase from
dibandingkan tahun 2021 sebesar 1,67 juta ton pada periode yang 1.67 million tons recorded for the same period in 2021. Such
sama. Kemampuan ekspor yang terus berkembang secara positif positive development in export capability shows that the national
tersebut menunjukkan bahwa industri baja nasional mampu steel industry is globally competitive.
bersaing secara global.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
142
Page 145
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Sementara itu, dari sisi impor baja, volume impor produk baja In the meantime, import of steel products remained relatively high
masih relatif tinggi dan dengan kecenderungan yang terus and with the tendency to continue to increase. Import volume
meningkat. Volume impor periode Januari-November 2022 during the January-November 2022 period reached 5.98 million
mencapai 5,98 juta ton, naik sebesar 6,5% dibandingkan dengan tons, a 6.5% increase from 5.59 million tons in the same period of
periode yang sama pada tahun sebelumnya sebesar 5,59 juta ton. the previous year. The largest import volume occurred in carbon
Volume impor terbesar terjadi pada baja karbon yang mencapai steel reaching 3.7 million tons or an 11.6% increase from 3.3
3,7 juta ton atau naik 11,6% dari tahun sebelumnya sebesar 3,3 million tons in the previous year.
juta ton.
Peningkatan impor yang terjadi akan semakin berdampak pada The increase in import that occurred will increasingly impact the
tingkat utilisasi industri baja nasional dimana utilisasi saat ini utilization rate of the national steel industry where the current
masih jauh dari utilisasi ideal yang sebesar 80%. utilization remains far from the ideal utilization of 80%.
Sebagai upaya pengendalian impor baja, beberapa kebijakan As an effort to control steel import, several trade remedy policies,
trade remedies seperti Bea Masuk Anti-Dumping (BMAD) dan such as the Anti-Dumping Customs (BMAD) and safeguard have
safeguard telah diajukan prosesnya kepada instansi dan lembaga been proposed for processing to related offices and institutions.
terkait. Di tahun 2022, pemerintah telah mengeluarkan Peraturan In the year 2022, the government issued the Minister of Finance
Menteri Keuangan No. 15 Tahun 2022 tentang Pengenaan BMAD Regulation No. 15 of Year 2022 on Imposition of BMAD on imports
terhadap Impor Produk HRC Alloy dari Tiongkok. of HRC Alloy Products from China.
Selain itu, percepatan implementasi atas neraca komoditas baja In addition, acceleration of the implementation of steel commodity
sebagai dasar pemberian izin impor sesuai amanat PP Nomor balance as basis in providing import permits in accordance with
28 tahun 2021 tentang Penyelenggaraan Bidang Perindustrian PP No. 38 of year 2021 on Implementation of the Industrial
dan PP Nomor 29 tahun 2021 tentang Penyelenggaraan Bidang Sector and PP No. 29 of year 2021 on Implementation of Trading
Perdagangan juga diperlukan yang bertujuan agar pengajuan Sector are also required with the objective so that current import
impor saat ini memperhatikan kemampuan suplai produsen proposals take into consideration of the supply capabilities of
dalam negeri. local producers.
2022 Annual Report & Sustainability Report
143 PT Krakatau Steel (Persero) Tbk
Page 146
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
TINJAUAN OPERASI Segmen Produk Baja, yang merupakan bisnis inti
PER SEGMEN USAHA Perseroan, membukukan Penjualan Bersih sebesar
USD2.354,16 juta pada tahun 2022.
Review of Operation by
Business Segment The Steel Product segmen, as the Company’s core business
line, recorded Net Sales of USD2,354.16 million 2022.
Manajemen secara berkala memantau kinerja dari masing- Management regularly monitors the performance of each of
masing segmen usaha Perseroan agar proses pengambilan the company's business segments so that the decision-making
keputusan mengenai alokasi sumber daya, investasi, dan hal process regarding resource allocation, investment, and other
lainnya dapat dilakukan tepat sasaran sesuai kebutuhan masing- matters can be carried out on target according to the needs of
masing unit usaha. Kinerja segmen dievaluasi berdasarkan laba each business unit. Segment performance is evaluated based
atau rugi operasi dan diukur secara konsisten dengan laba atau on operating profit or loss and is measured consistently with the
rugi operasi pada laporan keuangan konsolidasian. operating profit or loss in the consolidated financial statements.
Mengacu pada Laporan Keuangan Tahun Buku 2022 yang telah Referring to the 2022 financial statements, which have been
diaudit oleh Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis audited by the Public Accounting Firm Tanudiredja, Wibisana,
& Rekan (a member of PwC), pengklasifikasian segmen operasi Rintis & Rekan (a member of PwC), the classification of the
Perseroan dilakukan berdasarkan aktivitas usaha yang dikerjakan, company's operating segments is based on the business activities
antara lain Produk Baja, Sarana Infrastruktur, Rekayasa & carried out, including Steel Products, Infrastructure Facilities,
Konstruksi dan Jasa Lainnya. Engineering & Construction and Other Services.
SEGMEN PRODUK BAJA STEEL PRODUCTS SEGMENT
Deskripsi Usaha Business Description
Sebagai salah satu pelopor di industri produksi baja terintegrasi As one of the pioneers in the national integrated steel production
nasional, Perseroan telah menunjukkan banyak perkembangan industry, the company has shown many significant developments
yang signifikan sejak pertama kali didirikan pada tahun 1970 since it was first established in 1970 until now. In managing the
sampai dengan saat ini. Dalam mengelola Segmen Produk Baja, Steel Product Segment, the company is fully committed to always
Perseroan memiliki komitmen penuh untuk selalu berinovasi innovating its production and sales activities.
terhadap aktivitas produksi dan penjualannya.
Hingga akhir 2022, segmen ini melakukan kegiatan usaha utama Until the end of 2022, this segment carried out its main business
dalam hal produksi dan penjualan baja seperti besi spons, slab activities in terms of production and sales of steel, such as sponge
baja, baja lembaran panas, baja lembaran dingin dan batang iron, steel slab, hot rolled steel, cold rolled steel, wire rods, various
kawat, aneka pipa baja, baja profil dan tulangan, serta jasa yang steel pipes, profile steel, and reinforcing bars, as well as services
terkait dengan baja seperti coating dan jasa tolling. related to steel, such as coating and tolling services.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
144
Page 147
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Produktivitas Productivity
(dalam ton | in tons)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Volume Produksi Produk Baja 1.880.560 1.968.221 (87.662) (4,45) Steel Product Production Volume
Total volume produksi baja Perseroan sepanjang tahun 2022 The company's total steel production volume throughout 2022
adalah sebanyak 1,88 juta ton, berkurang 87,66 ribu ton atau turun was 1.88 million tons, a decrease of 87.66 thousand tons, or a
4,45% dibandingkan volume produksi tahun 2021 sebesar 1,97 decrease of 4.45% compared to the 2021 production volume of
juta ton. Penurunan ini disebabkan oleh lebih rendahnya produksi 1.97 million tons. This decrease was due to lower production of
Baja Lembaran Panas dan Baja Profil serta tidak beroperasinya Hot Sheet Steel and Steel Profiles and the non-operation of Wire
Batang Kawat dan Baja Tulangan. Rod and Reinforcing Steel.
Pendapatan Neto Net Income
(dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Domestik 2.048.234 1.704.001 344.233 20,20 Domestic
Ekspor 305.930 231.738 74.192 32,02 Export
Jumlah 2.354.164 1.935.739 418.425 21,62 Total
2022 Annual Report & Sustainability Report
145 PT Krakatau Steel (Persero) Tbk
Page 148
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Pada tahun 2022, Segmen Produk Baja membukukan Penjualan In 2022, the Steel Product Segment posted net sales of
Bersih (Neto) sebesar USD2.354,16 juta yang mana 87% dari total USDUSD2,354.16 million, of which 87% of total sales came
penjualan tersebut berasal dari penjualan domestik, sementara from domestic sales, while the remaining 13% came from export
sisanya 13% berasal dari penjualan ekspor. sales.
Sepanjang tahun ini, total penjualan bersih Segmen Produk Baja Throughout this year, the total net sales of the Steel Product
mengalami kenaikan yang dikontribusikan oleh harga jual yang Segment have increased, contributed by selling prices that have
mengalami peningkatan dibanding tahun 2021. increased compared to 2021.
Profitabilitas Profitability
(dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Laba (Rugi) Bruto 145.554 130.606 14.948 11,45 Gross Profit (Loss)
Laba (Rugi) Operasi 11.818 28.763 (16.945) (58,91) Operating Profit (Loss)
Pada tahun 2022, Perseroan mencatatkan laba operasi pada In 2022, the Company recorded an operating profit in the Steel
Segmen Produk Baja senilai USD11,82 juta turun 58,91% dari Products Segment of USD11.82 million, down 58.91% from the
tahun sebelumnya yang sebesar USD28,76. Hal ini disebabkan previous year of USD28.76. This was due to the additional asset
oleh adanya tambahan impairment asset atas pabrik COP impairment of the COP plant amounting to USD20 million.
sebesar USD20 juta.
Kapasitas Produksi Production Capacity
(dalam ton | in tons)
Pertumbuhan
Uraian 2022 2021 Description
Growth
Pabrik Baja Lembaran Panas 3.900.000 2.400.000 62,5% Hot Sheet Steel Mill
Pabrik Baja Lembaran Dingin 850.000 850.000 0% Cold Sheet Steel Mill
Pabrik Batang Kawat 450.000 450.000 0% Wire Rod Factory
Pabrik Baja Tulangan 150.000 150.000 0% Reinforcing Steel Factory
Pabrik Baja Profil 150.000 150.000 0% Profile Steel Plant
Pabrik Pipa Baja 156.000 156.000 0% Steel Pipe Factory
Total kapasitas pengerolan baja (steel rolling) Perseroan tercatat The company's total steel rolling capacity is recorded at ±5.66
sebesar ±5,66 juta ton/tahun. million tons/year.
SEGMEN SARANA INFRASTRUKTUR INFRASTRUCTURE FACILITIES SEGMENT
Deskripsi Usaha Business Description
Salah satu Entitas Anak Perseroan yaitu, PT Krakatau Sarana One of the company's subsidiaries, namely, PT Krakatau Sarana
Infrastruktur (KSI) menjalankan kegiatan usaha sebagai penyedia Infrastruktur (KSI), carries out business activities as a provider of
lahan industri dan pengembangan kawasan. KSI didukung industrial land and area development. KSI is supported by industrial
oleh bisnis penunjang kawasan industri yang dimiliki oleh control, which supports businesses owned by subsidiaries,
anak perusahaan antara lain jasa perhotelan dan real estate, including hotel and real estate services, area and warehouse
jasa pengelolaan kawasan serta gudang, jasa kelistrikan, jasa management services, electrical services, industrial water supply
penyedia dan pengelolaan air industri, dan jasa kepelabuhanan and management services, and port services, including dock
yang didalamnya termasuk penyediaan dan/atau pelayanan jasa services, transport management services and freight services. In
dermaga, jasa pengurusan transportasi dan jasa angkutan. Selain addition, KSI is supported by subsidiaries engaged in wholesale
itu, KSI didukung oleh anak perusahaan yang bergerak pada jasa trading services and information technology service providers.
perdagangan besar serta penyedia jasa teknologi informasi.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
146
Page 149
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Produktivitas Productivity
Pada tahun 2022, KSI telah menjalankan berbagai aktivitas usaha In 2022, KSI carried out various business activities related to
yang terkait dengan pengelolaan kawasan industri, selain itu juga the management of industrial estates, in addition to managing
melakukan pengelolaan pergudangan, penyedia fasilitas dan warehousing, providing facilities and supporting facilities for the
sarana penunjang kawasan, upaya penghijauan dan perbaikan area, efforts to reforest and repair facilities and infrastructure, and
sarana dan prasarana serta pengembangan teknologi. Kuantitas technology development. The quantity of loading and unloading
bongkar/muat yang dilayani oleh Pengelolaan Pelabuhan tercatat served by Port Management was recorded at 18,583,609 tons, a
mencapai 18.583.609 ton, menurun atau hanya 94,90% dari decrease of only 94.90% from the previous year's 19,581,807 tons.
tahun sebelumnya sebesar 19.581.807 ton. Penurunan tersebut This decrease was caused by the failure to achieve the loading
disebabkan oleh tidak tercapainya target bongkar muat kargo and unloading target for coal, iron ore, and sub-material cargo, as
coal, iron ore dan sub material, serta pindahnya kapal pihak ketiga well as the relocation of third-party vessels to competitor ports
ke Pelabuhan pesaing akibat cuaca yang kurang baik. Sedangkan, due to unfavorable weather. Meanwhile, the number of ship visits
jumlah kunjungan kapal yang dilayani di tahun 2022 tercatat served in 2022 was recorded at 818 units of ships, dominated
sebanyak 818 unit kapal yang didominasi oleh kapal jenis Barge, by Barge, Handy Size, Post Panamax, Supramax, Coaster, and
Handy Size, Post Panamax, Supramax, Coaster dan Handimax. Handimax types of ships.
Pendapatan Neto Net Income
(dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Pendapatan Neto 224.218 239.620 (15.402) (6,43) Net Income
Jumlah 224.218 239.620 (15.402) (6,43) Total
Pada tahun 2022, Segmen Sarana Infrastruktur membukukan In 2022, revenues from the Infrastructure Facilities Segment
pendapatan sebesar USD224,22 Juta pada tahun 2022 namun were recorded at USD224.22 million in 2022, lower than that
masih lebih rendah jika dibandingkan dengan tahun 2021 yang of 2021 which was USD239.62 million. This was due to some
mencapai USD239,62 juta. Hal ini terjadi karena masih terdapat unrealised sales in 2022, although in general in other businesses
beberapa penjualan yang belum terealisasi pada tahun 2022, the revenue still reached the target.
meskipun secara umum pada bisnis lainnya pendapatan masih
mencapai target.
Profitabilitas Profitability
(dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Laba (Rugi) Bruto 58.139 85.559 (27.420) (32,05) Gross Profit (Loss)
Laba (Rugi) Operasi 26.549 58.722 (32.173) (54,79) Operating Profit (Loss)
Profitabilitas Perseroan pada Segmen Sarana Infrastruktur The Company's profitability in the Infrastructure Facilities
mengalami penurunan sekitar USD32,17 Juta atau minus 54,79% Segment decreased by approximately USD32.17 Million, or
dibandingkan tahun 2021. Penurunan Laba Operasi pada Segmen minus 54,79% from 2021 profitability. The decrease in Operating
Sarana Infrastruktur terutama dipicu oleh tingginya beban bunga Profit in the Infrastructure Facilities Segment was mainly triggered
pada tahun 2022 akibat pembiayaan serta terdapat perubahan by high interest expenses in 2022 due to financing and there
waktu realisasi penjualan lahan yang semula ditargetkan tercapai was a change in the timing of land sales realisation which was
pada kuartal keempat tahun 2022 namun menjadi tahun 2023. originally targeted to be achieved in the fourth quarter of 2022 but
was delayed to 2023.
2022 Annual Report & Sustainability Report
147 PT Krakatau Steel (Persero) Tbk
Page 150
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Kapasitas Produksi Production Capacity
Satuan Pertumbuhan
Uraian 2022 2021 Description
Unit Growth
Pergudangan m2 1.488.113 304.584 489 Warehousing
Perhotelan Keterisian 50 50 0 Hotelier
Occupancy
Pengelolaan Krakatau Steel m2 173.691 173.691 0 Management of Krakatau Steel
Jasa Bongkar Muat ton 18.502.809 19.581.807 94 Loading and unloading services
tons
SEGMEN REKAYASA DAN KONSTRUKSI ENGINEERING AND CONSTRUCTION SEGMENT
Deskripsi Usaha Business Description
Melalui PT Krakatau Engineering (KE), Perseroan menyediakan Through PT Krakatau Engineering (KE), the company provides
Jasa Perekayasaan, Pengadaan dan Konstruksi (Engineering, Engineering, Procurement, Construction (EPC) services as well as
Procurement, Construction/”EPC”) serta Manajemen Proyek dan Project Management and Maintenance covering the construction,
Perawatan yang meliputi sektor pembangunan, pengembangan development, and maintenance sectors in the metal, energy,
dan perawatan di bidang industri logam, energi, kimia, petrokimia, chemical, and petrochemical industries, and infrastructure.
dan infrastruktur.
Produktivitas Productivity
Pada tahun 2022, produktivitas Segmen Rekayasa dan Konstruksi In 2022, the productivity of the Engineering and Construction
masih dalam proses untuk melakukan kerja sama dengan BUMN Segment is still in the process of collaborating with SOEs that
yang selama ini tidak mempunyai experience EPC dan masih so far have no EPC experience and are still in the process of
dalam proses untuk mendapatkan proyek-proyek besar, seperti obtaining major projects, such as the construction of Jambi
pembangunan Universitas Jambi, Pembangunan Transfer Tower University, the construction of Transfer Tower and Gallery Jawa 9
dan Gallery Jawa 9&10 PT Hutama Karya, Pabrik NPK PT. Prima and 10 of PT Hutama Karya, the NPK Factory of PT. Prima Mulya
Mulya Abadi, LPG Tank Tuban, DPT PLN, Universitas Riau, Medco Abadi, LPG Tank Tuban, DPT PLN, the University of Riau, Medco
Jambi Merang, Pelabuhan Benoa (Pelindo III), Pembangunan Jambi Merang, Benoa Harbor (Pelindo III), the construction of a
Container Yard di Batam, Pembangunan Jetty di Pantai Lango Container Yard in Batam, the construction of Global Mas Jetty at
Global Mas, dan Graha KBS, Main Gate & Beach Club. Pantai Lango, and Graha KBS, Main Gate & Beach Club.
Pendapatan Neto Net Income
(dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Pendapatan Neto 26.171 26.493 (322) (1,22) Net Income
Jumlah 26.171 26.493 (322) (1,22) Total
Segmen Rekayasa dan Konstruksi membukukan Pendapatan The Engineering and Construction segment posted Net Income of
Neto sebesar USD26,17 juta, sedikit mengalami penurunan USD26.17 million, a slight decrease of 1.22% from last year, which
sebesar 1,22% dari tahun lalu yang dicatatkan sebesar USD26,49 was recorded at USD26.49 million. This decrease was caused by
juta. Penurunan tersebut disebabkan oleh kesulitan kondisi financial difficulties, and sales that were planned to be obtained in
keuangan dan penjualan yang direncanakan akan diperoleh pada 2022 were not achieved.
tahun 2022 tidak tercapai.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
148
Page 151
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Profitabilitas Profitability
(dalam ribuan USD | in thousands of USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Laba (Rugi) Bruto (3.705) (138) (3.567) N/A Gross Profit (Loss)
Laba (Rugi) Operasi (6.007) (5.815) (193) N/A Operating Profit (Loss)
Selama tahun 2022, profitabilitas Perseroan menurun pada In 2022, the company's profitability declined in the Engineering
Segmen Rekayasa dan Konstruksi. Hal ini tercermin dari realisasi and Construction Segment. This is reflected in the realization
Rugi Bruto yang tercatat sebesar USD3,71 juta dan Rugi Operasi of an gross loss, which was recorded at USD3.71 million, and
yang dibukukan sebesar USD6,01 juta pada 2022. Kedua a loss for the year of operation, which was recorded at USD6.01
pos tersebut mencatatkan jumlah kerugian yang lebih besar million in 2022. These two posts recorded a larger loss compared
dibandingkan tahun sebelumnya. Hal ini terjadi karena biaya lain- to the previous year. This happened because other costs during
lain selama periode 2022 jauh lebih tinggi dibandingkan dengan the 2022 period were much higher compared to the previous year
tahun sebelumnya, dikarenakan adanya pembayaran bunga due to interest and loan payments that had not been budgeted for
dan pinjaman yang belum dianggarkan untuk tahun 2022 serta in 2022 and the high cost of professional.
tingginya biaya jasa professional.
2022 Annual Report & Sustainability Report
149 PT Krakatau Steel (Persero) Tbk
Page 152
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
TINJAUAN Laporan Keuangan Konsolidasian Perseroan disusun
KINERJA berdasarkan Pernyataan Standar Akuntansi Keuangan
(PSAK) yang berlaku umum di Indonesia untuk tahun
KEUANGAN buku yang berakhir pada tanggal 31 Desember 2022
Financial Performance serta kinerja keuangan dan arus kas konsolidasiannya
Review untuk tahun yang berakhir pada tanggal tersebut.
The Company’s Consolidated Financial Statements are
prepared based on the Statement of Financial Accounting
Standards (PSAK) and obtain a fair opinion in all material
respects the consolidated financial position of the
group December 31, 2022, and its consolidated financial
performance and cash flow for the year then ended.
Laporan Keuangan Konsolidasian Perseroan disusun berdasarkan The Company’s Consolidated Financial Statements are prepared
Pernyataan Standar Akuntansi Keuangan (PSAK) yang berlaku based on the Statement of Financial Accounting Standards
umum di Indonesia untuk tahun buku yang berakhir pada tanggal (PSAK) generally accepted in Indonesia for the year ended on
31 Desember 2022. 31 December 2021.
Laporan keuangan tersebut telah diaudit oleh Kantor Akuntan The financial statements have been audited by the Public
Publik (KAP) Tanudiredja, Wibisana, Rintis & Rekan Part of PwC Accounting Firm (KAP) Tanudiredja, Wibisana, Rintis & Rekan
Global dengan opini wajar dalam semua hal yang material, Part of PwC Global with a fair opinion in all material respects, the
posisi keuangan konsolidasian PT Krakatau Steel (Persero) consolidated financial position of PT Krakatau Steel (Persero)
Tbk. dan Entitas Anaknya tanggal 31 Desember 2022, serta Tbk. and its Subsidiaries as of December 31, 2022, and the
kinerja keuangan dan arus kas konsolidasian untuk tahun yang consolidated financial performance and cash flows for the year
berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi then ended, in accordance with Indonesian Financial Accounting
Keuangan di Indonesia, dengan catatan opini ketidakpastian Standards, with a note of material uncertainty opinion related to
material yang terkait kelangsungan usaha. going concern.
Bahasan kinerja keuangan Perseroan berikut ini disampaikan The following discussion of the Company’s financial performance
dengan memperhatikan penjelasan pada catatan Laporan is delivered by taking into account the explanation on the notes of
Keuangan Konsolidasi dari pihak auditor eksternal sebagai bagian the Consolidated Financial Statements from external auditor as
yang tidak terpisahkan dari Laporan Tahunan 2022. an integral part of this 2022 Annual Report.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
150
Page 153
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL
POSITION
(dalam ribuan USD | in thousand USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Aset Lancar 1.072.512 973.082 99.430 10,22 Current Assets
Aset Tidak Lancar 2.089.922 2.800.594 (710.672) (25,38) Non-Current Assets
Jumlah Aset 3.162.434 3.773.676 (611.242) (16,20) Total Assets
Liabilitas Jangka Pendek 2.399.612 1.486.779 912.833 61,40 Current Liabilities
Liabilitas Jangka Panjang 210.236 1.699.703 (1.489.467) (87,63) Non-Current Liabilities
Jumlah Liabilitas 2.609.848 3.186.482 (576.634) (18,10) Total Liabilities
Ekuitas yang Dapat Diatribusikan Attributable Equity to:
Kepada Pemilik Entitas Induk 594.365 631.877 (37.512) (5,94) Owners to the Parent Entity
Kepada Kepentingan Non-Pengendali (41.779) (44.683) 2.905 6,50 Non-Controling Interest
Ekuitas, Neto 552.586 587.194 (34.608) (5,89) Net Equity
Jumlah Liabilitas dan Ekuitas 3.162.434 3.773.676 (611.242) (16,20) Total Liabilities and Equity
Aset Asset
Jumlah aset Perseroan per 31 Desember 2022 mengalami The company's total assets as of December 31, 2022, decreased
penurunan sebesar 16,20% dari periode yang sama di tahun by 16.20% from the same period in the previous year, when they
sebelumnya yang dibukukan mencapai USD3.162,43 juta. were recorded at USD3,162.43 million. This decrease occurred
Penurunan tersebut terjadi karena jumlah aset tidak lancar because the company's total non-current assets decreased by
Perseroan mengalami penurunan sekitar 25,38% di tahun ini. around 25.38% this year.
2022 Annual Report & Sustainability Report
151 PT Krakatau Steel (Persero) Tbk
Page 154
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Aset Lancar Current Assets
Posisi aset lancar Perseroan per 31 Desember 2022 adalah The company's current asset position as of December 31, 2022,
sebesar USD1.072,51 juta, tumbuh 10,22% dibandingkan was USD1,072.51 million, growing 10.22% compared to 2021,
dengan tahun 2021 yang sebesar USD973,08 juta. Faktor utama which amounted to USD973.08 million. The main factor for the
kenaikan aset lancar pada posisi akhir Desember 2022 berasal increase in current assets at the end of December 2022 came
dari meningkatnya jumlah piutang lain-lain yang signifikan hingga from a significant increase in the number of other receivables, up
308,78% dari tahun lalu dikarenakan adanya piutang lain-lain to 308.78% from last year due to other receivables from related
ke pihak berelasi yang mengalami kenaikan menjadi sebesar parties, which increased to USD163.83 million. In addition, down
USD163,83 juta. Selain itu, uang muka & pembayaran dimuka juga payments & prepayments also increased by 61.62%, and prepaid
meningkat 61,62%, serta pajak dibayar dimuka meningkat 28,89%. taxes increased by 28.89%.
Aset Tidak Lancar Non-Current Assets
Per 31 Desember 2022, jumlah aset tidak lancar mengalami As of December 31, 2022, total non-current assets decreased
penurunan sekitar 25,38% yang utamanya disebabkan oleh by around 25.38%, which was mainly due to a decrease in the
menurunnya jumlah aset lain-lain hingga 75,96% dan lebih number of other assets up to 75.96% and lower fixed asset values.
rendahnya nilai aset tetap. Penurunan pada kedua pos tersebut The decrease in these two posts occurred because, in 2022, the
terjadi karena pada 2022 Perseroan telah melakukan inkind atas company carried out an in-kind purchase of the HSM # 2 factory
fasilitas pabrik HSM#2 pada Krakatau Posco. facility at Krakatau Posco.
Liabilitas Liability
Posisi Liabilitas Perseroan per 31 Desember 2022 dibukukan The company's liability position as of December 31, 2022, was
senilai USD2.609,85 juta, turun 18,10% dari tahun sebelumnya recorded at USD2,609.85 million, down 18.10% from the previous
yang mencapai USD3.186,48 juta. Hal ini terjadi karena jumlah year, which reached USD3.186.48 million. This occurred because
jangka panjang Perseroan mengalami penurunan 87,63%. the Company's long-term amount decreased by 87.63%
Liabilitas Jangka Pendek Current Liabilities
Pada akhir Desember 2022, jumlah liabilitas jangka pendek At the end of December 2022, the company's current liabilities
Perseroan adalah sebesar USD2.399,61 juta, naik 61,40% dari amounted to USD2,399.61 million, 61.40% increase from the
tahun sebelumnya. Hal ini terjadi adanya peningkatan pada previous year. This occurred due to a decrease increase in the
bagian pinjaman jangka panjang yang akan jatuh tempo dalam portion of long-term borrowings that will mature within one year
waktu satu tahun dan bagian liabilitas jangka panjang yang akan and the portion of long-term liabilities that will mature within one
jatuh tempo dalam waktu satu tahun. year.
Liabilitas Jangka Panjang Non-Current Liabilities
sementara itu untuk liabilitas jangka panjang mengalami Meanwhile, for non-current liabilities also decreased by 87.63%
penurunan 87,63% di tahun ini, yaitu dari senilai USD1.699,70 juta this year, from USD1,699.70 million in 2021 to USD210.24 million
pada 2021 menjadi USD210,24 juta untuk periode 31 Desember for the period ending December 31, 2022. This occurred due to a
2022. Hal ini terjadi karena adanya penurunan pada hutang bank decrease in long-term bank loans.
jangka panjang.
Ekuitas Equity
Saldo ekuitas Perseroan per 31 Desember 2022 adalah sebesar The company's equity balance as of December 31, 2022, was
USD552,59 juta, turun 5,89% dari periode yang sama di tahun USD552,59 million, down 5.89% from the same period in the
sebelumnya. Hal lini terjadi karena lebih rendahnya pendapatan previous year. This line occurred due to lower other comprehensive
komprehensif lainnya diakibatkan oleh defisit revaluasi tanah income caused by land revaluation deficit due to exchange rate
akibat perubahan kurs tahun 2022 dibanding tahun 2021 changes in 2022 compared to 2021 (restated).
(restated).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
152
Page 155
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
TABEL LAPORAN LABA (RUGI) DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
Consolidated Statements of Profit or Loss and Other Comprehensive Income Table (dalam ribuan USD | in thousand USD)
Pertumbuhan
Uraian 2022 2021* Growth Description
Nominal %
Pendapatan Neto 2.238.533 2.116.752 121.781 5,75 Net Revenue
Beban Pokok Penjualan (2.036.065) (1.914.731) 121.334 6,34 Cost of Revenue
Laba Kotor 202.468 202.021 447 0,22 Gross Profit
Beban Penjualan (36.627) (37.624) (997) (2,65) Selling Expenses
Beban Administrasi & Umum (96.779) (80.158) 16.621 20,74 General and Administrative Expenses
Beban Operasi Lainnya (34.756) (12.390) 22.366 180,52 Other Operating Expenses
Total Beban Usaha (168.162) (130.172) 37.990 29,18 Total Operating Expenses
Laba Operasi 34.306 71.849 (37.543) (52,25) Operating Income
Bagian Laba Bersih dari Entitas Asosiasi 46.894 117.488 (70.594) (60,09) Share in Net Profit of Associates
dan Ventura Bersama and Joint Ventures
Keuntungan dari Transaksi Inbreng HSM#2 53.442 - 53.442 100,00 Gain on In-Kind HSM 2 Transaction
Pendapatan Keuangan 22.968 5.262 17.706 336,49 Finance Income
Beban non-operasional lainnya (14.351) - (14.351) (100,00) Other non-operating expenses
Laba Selisih Kurs Neto 68.759 11.565 57.195 494,55 Gain on Foreign Exchange, net
Keuntungan/(Kerugian) atas Perubahan 174.258 (4.134) 178.392 4.315,24 Gain/(Loss) on changes in Fair Value of
Nilai Wajar Derivatif Derivative
Biaya Keuangan (171.657) (138.261) 33.396 24,15 Finance Costs
Total Pendapatan/Beban Lain 180.314 (8.080) 188.394 2.331,61 Total Other Income/Expenses
Laba Sebelum Beban Pajak Final dan 214.620 63.769 150.851 236,56 Profit Before Final Tax and Income
Beban Pajak Penghasilan Tax Expense
Pajak Final (2.368) (2.443) (75) (3,07) Final Tax
Laba Sebelum Pajak Penghasilan 212.252 61.326 150.926 246,10 Profit Before Income Tax Expense
Beban Pajak Penghasilan (186.155) (14.296) 171.859 1.202,15 Income Tax Expense
Laba Tahun Berjalan dari Operasi yang 26.097 47.030 (20.933) (44,51) Profit for the Year from Continuing
Di lanjutkan Operations
Operasi Yang Dihentikan Discontinued Operations
Rugi Tahun Berjalan dari Operasi yang (3.453) (3.288) 165 5,02 Loss for the Year from Discontinued
Hentikan Operations
Laba Tahun Berjalan 22.644 43.742 (21.098) (48,23) Profit for the Year
Pendapatan Komprehensif lain (56.986) 11.079 (68.065) (614,36) Other Comprehensive Income
Total Laba (Rugi) Komprehensif Tahun (34.342) 54.821 (89.163) (162,64) Total Comprehensive Income/(Loss) for
Berjalan the Year
Laba (Rugi) Tahun Berjalan yang Dapat Profit (Loss) for the Year Attributable To:
Diatribusikan:
Kepada Pemilik Entitas Induk 19.474 44.434 (24.960) (56,17) Owners of the Parent Entity
Kepada Kepentingan Non Pengendali 3.170 (692) 3.862 558,09 Non-Controlling Interests
Total 22.644 43.742 (21.098) (48,23) Total
Laba (Rugi) Komprehensif Tahun Berjalan Comprehensive Income (Loss) for the Year
yang Dapat Diatribusikan: Attributable To:
Kepada Pemilik Entitas Induk (37.512) 55.513 (93.025) (167,57) Owners of the Parent Entity
Kepada Kepentingan Non Pengendali 3.170 (692) 3.862 558,09 Non-Controlling Interests
Total (34.342) 54.821 (89.163) (162,64) Total
* Disajikan kembali | As restated
Pendapatan Neto Net Income
Sepanjang 2022, pendapatan neto Perseroan dibukukan mencapai Throughout 2022, the company's net income was recorded at
USD2.238,53 juta, tumbuh 5,75% dibandingkan realisasi periode USD2,238.53 million, growing 5.75% compared to the same period
yang sama tahun sebelumnya. Kenaikan pendapatan tersebut the previous year. One of the reasons for this increase in revenue
salah satunya berasal dari meningkatnya nilai penjualan baja came from an increase in steel sales value of 7.24% compared
sebesar 7,24% dibanding tahun 2021. to 2021.
2022 Annual Report & Sustainability Report
153 PT Krakatau Steel (Persero) Tbk
Page 156
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Beban Pokok Penjualan Cost of Goods Sold
Sejalan dengan meningkatnya pendapatan, Perseroan In line with the increase in revenue, the company experienced
mengalami kenaikan beban pokok penjualan sebesar 6,34% an increase in the cost of goods sold of 6.34% (yoy) from
(yoy) dari USD1.914,73 juta menjadi USD2.036,07 juta di tahun USD1,950.65 million to USD2,036.07 million this year. This
ini. Peningkatan tersebut utamanya dikontribusikan oleh adanya increase was primarily due to a 2.42% increase in non-
peningkatan beban pokok non manufaktur sebesar 2,42% dan manufacturing costs of goods and a 6.60% increase in the cost of
adanya peningkatan dari beban pokok produk baja sebesar 6,60% steel products due to raw material price increases.
yang disebabkan meningkatnya harga bahan baku.
Laba Bruto Gross Profit
Hasil kalkulasi pendapatan dan beban pokok penjualan selama The results of the calculation of revenue and cost of goods sold
2022 menjadikan laba bruto Perseroan sebesar USD202,47 juta during 2022 made the Company's gross profit of USD202.47
atau sedikit di atas capaian tahun lalu sebesar USD202,02 juta million or slightly above last year's achievement of USD202.02
million.
Beban Usaha Operating Expenses
Perseroan membukukan beban usaha sebesar USD168,16 juta The company recorded operating expenses of USD168.16 million
selama 2022, naik 29,18% dibandingkan pada periode yang in 2022, up 29.18% compared to the same period the previous
sama tahun sebelumnya sebesar USD130,17 juta. Dengan year of USD130.17 million. Under these financial conditions, the
kondisi keuangan tersebut, laba usaha Perseroan dibukukan company's operating profit was recorded at USD34.31 million in
sebesar USD34,31 juta pada 2022, turun 52,25% dibandingkan 2022, down 52.25% compared to the same period the previous
pada periode yang sama tahun sebelumnya sebesar USD71,85 year of USD71.85 million. The main factor in the increase in
juta. Faktor utama peningkatan beban usaha sepanjang tahun operating expenses during the year was due to an increase in
ini disebabkan oleh adanya peningkatan pada biaya administrasi general administrative expenses and other operating expenses.
umum dan biaya usaha lainnya.
Laba Tahun Berjalan Net Income
Selama 2022, Perseroan mencatat laba bersih tahun berjalan During 2022, the Company recorded a solid performance as seen
USD22,64 juta atau turun 48,23% dari periode yang sama tahun from the net profit for the year of USD22.64 million or a decrease
lalu setelah disajikan kembali yakni sebesar USD43,74 juta of 48.23% from the same period last year after restatement which
hal ini terjadi karena meningkatnya beban keuangan dan beban amounted to USD43.74 million this occurred due to increased
pajak tangguhan serta adanya beban non operasi lainnya di financial expenses and deferred tax expenses as well as other
tahun 2022. non-operating expenses in 2022.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
154
Page 157
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENT OF CASH FLOWS
(dalam ribuan USD | in thousand USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Arus Kas dari Aktivitas Operasi | Cash Flows from Operating Activities
Penerimaan 2.248.449 2.390.309 (141.860) 94,1 Receipts
Pengeluaran (1.941.874) (2.270.424) 328.550 85,5 Payments
Kas Bersih Aktivitas Operasi 306.575 119.885 186.690 255,7 Net Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi | Cash Flows from Investing Activities
Penerimaan 213.360 10.586 202.774 2015,5 Receipts
Pengeluaran (44.529) (85.264) 40.735 52,2 Payments
Kas Bersih Aktivitas Investasi 168.831 (74.678) 243.509 (226,1) Net Cash Flows used in Investing Activities
Arus Kas dari Aktivitas Pendanaan | Cash Flows from Financing Activities
Penerimaan 19.752 262.630 (242.878) 7,5% Receipts
Pengeluaran (490.437) (334.847) (155.590) 146,5 Payments
Kas Bersih Aktivitas Pendanaan (470.685) (72.217) (398.468) N/A Net Cash Flows (used in)/provided from
Investing Activities
Kenaikan/Penurunan Kas 4.721 (27.010) 31.731 N/A Net IncreaseDecrease in Cash
Dampak Selisih Kurs (6.390) (802) (5.588) N/A Impact of Exchange Rate Difference
Dampak Reklasifikasi Ke (Aset Tidak Lancar (4.479) - - N/A Impact of Reclassification to (Non-Current
yang Dikuasai untuk Dijual) Assets Held for Sale)
Kas Setara Kas Awal Tahun 85.014 112.826 (27.812) 75,3 Cash and Cash Equivalents at the
Beginning of the Year
Kas Setara Kas Akhir Tahun 78.866 85.014 (6.148) 92,8 Cash and Cash Equivalents at the End of
the Year
Saldo kas neto Perseroan di akhir Desember 2022 tercatat The company's net cash balance at the end of December 2022
sebesar USD78,87 juta atau turun 7,23% dibandingkan dengan was recorded at USD78.87 million, down 7.23% compared to the
periode yang sama tahun 2021 sebesar USD85,01 juta. Sementara same period in 2021 of USD85.01 million. Meanwhile, the net
saldo kas neto di awal tahun 2022 dibukukan sebesar USD85,01 cash balance at the beginning of 2022 was recorded at USD85.01
juta, turun 24,65% dari periode yang sama tahun 2021 sebesar million, down 24.65% from the same period in 2021 of USD112.83
USD112,83 juta. million.
Arus Kas Aktivitas Operasi Operating Activity Cash Flow
Kas neto yang diperoleh dari aktivitas operasi dibukukan At the end of December 2022, net cash provided by
sebesar USD306,58 juta pada akhir Desember 2022, lebih besar operating activities was valued at USD306.58 million, an increase
155,7% jika dibandingkan dengan periode yang sama tahun of 155.7% over the previous year's figure of USD119.89 million.
sebelumnya sebesar USD119,89 juta. Pertumbuhan tersebut The growth was due to a decrease in payments to suppliers of
dikarenakan menurunnya pembayaran kepada pemasok sebesar USD305.22 million.
USD305,22 juta.
Arus Kas Aktivitas Investasi Investment Activity Cash Flow
Kas neto yang diperoleh dari aktivitas investasi tercatat sebesar Net cash obtained from investing activities was recorded at
USD168,83 juta pada akhir Desember 2022, sedangkan selama USD168.83 million at the end of December 2022, while during the
periode 31 Desember 2021 lalu Perseroan mencatat penggunaan December 31, 2021 period, the company recorded the use of net
kas bersih dari aktivitas investasi senilai USD74,68 juta. Hal ini cash from investing activities of USD74.68 million. This was due
terjadi karena meningkatnya penerimaan kas hasil dari penjualan to an increase in cash receipts from the sale of fixed assets and
aset tetap dan aset lain sebesar USD201,67 juta. other assets of USD201.67 million.
2022 Annual Report & Sustainability Report
155 PT Krakatau Steel (Persero) Tbk
Page 158
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Arus Kas Aktivitas Pendanaan Funding Activity Cash Flow
Kas neto yang digunakan untuk aktivitas pendanaan adalah Net cash used in financing activities amounted to USD470.69
sebesar USD470,69 juta, meningkat signifikan penggunaannya million, a significant increase in usage of up to 551.8% compared
hingga 551,8% jika dibandingkan realisasi periode tahun to the realization in the previous year of USD72.22 million. The
sebelumnya sebesar USD72,22 juta. Peningkatan tersebut increase was contributed by the repayment of short-term loans
dikontribusikan oleh adanya pembayaran pinjaman jangka and an increase in long-term loan repayments for Tranche A and
pendek dan adanya peningkatan pembayaran pinjaman jangka Commerz Bank installments.
panjang yakni untuk pembayaran cicilan hutang Tranche A dan
Commerz Bank.
RASIO KEUANGAN FINANCIAL RATIOS
Pertumbuhan
Satuan Growth
Uraian 2022 2021 Description
Unit
Nominal %
Laba Bersih Terhadap Aset % 0,65 1,19 (0,54) -45,11 Net Income to Assets
Laba Bersih Terhadap Ekuitas % 4,10 7,45 (3,35) -44,99 Net Income to Equity
Margin Laba Bruto % 9,04 9,54 (0,50) -5,23 Gross Profit Margin
Laba Operasi Terhadap Penjualan % 1,53 3,39 (1,86) -54,85 Income from Operations to Sales
Rasio Lancar x 0,45 0,65 (0,21) -31,71 Current Ratio
Rasio Cepat x 0,33 0,41 (0,08) -18,68 Quick Ratio
Rasio Kas x 0,03 0,06 (0,02) -42,52 Cash Ratio
Liabilitas Terhadap Ekuitas x 4,72 5,43 (0,70) -12,97 Liabilities to Equity
Liabilitas Terhadap Jumlah Aset x 0,83 0,84 (0,02) -2,27 Liabilities to Assets
Kemampuan Perseroan dalam mencetak laba diukur dari besaran The company's ability to generate profits is measured by its
rasio profitabilitasnya. Perhitungan rasio tersebut digunakan profitability ratio. The calculation of this ratio is used to determine
untuk mengetahui kemampuan sebuah perusahaan dalam the ability of a company to obtain profit from revenue, assets, and
memperolah laba (profit) dari pendapatan terhadap nilai, aset, dan equity based on certain measurements.
ekuitas berdasarkan dasar pengukuran tertentu.
Mengacu pada tabel perhitungan rasio-rasio di atas dapat dilihat Referring to the above ratio calculation table, it can be seen that the
bahwa rasio proftabilitas selama tahun 2022 menunjukan nilai profitability ratio during 2022 shows a positive value, as reflected
positif sebagaimana tercermin dari perhitungan rasio laba bersih in the calculation of the ratio of net profit to equity, which was
terhadap ekuitas yang dibukukan sebesar 4,10%, dan rasio recorded at 4.10, and the ratio of net profit to assets, recorded at
laba bersih terhadap aset yang dibukukan sebesar 0,65% .Hal 0.65%. This shows that the performance of the company is good
ini menunjukkan bahwa kinerja Perseroan masih cukup baik in earning profit, which is USD22.64 million.
dalam memperoleh laba, terlihat dari laba bersih Perseroan yang
mencapai USD22,64 Juta.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
156
Page 159
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
KINERJA ANAK PERUSAHAAN PERFORMANCE OF SUBSIDIARIES
PT Krakatau Baja Konstruksi PT Krakatau Baja Konstruksi
BAJA KONSTRUKSI
PT Krakatau Baja Konstruksi (KBK) didirikan pada 24 Juli 1992, PT Krakatau Baja Konstruksi (KBK) was established on 24 July
semula bernama PT Krakatau Wajatama (PT KWT). Pada tanggal 1992, initially under the name PT Krakatau Wajatama (PT KWT). On
31 Agustus 2021 dibentuk sub-holding Baja Konstruksi yang 31 August 2021, the name for sub-holding of Baja Konstruksi (Steel
kemudian berubah nama dari PT KWT menjadi PT Krakatau Construction) was then changed from PT KWT to PT Krakatau Baja
Baja Konstruksi (PT KBK) dengan tujuan meningkatkan nilai Konstruksi (PT KBK) with the purpose to increase its company’s
perusahaan, optimalisasi kinerja, dan membangun bisnis model value, optimization of performance, and develop a better business
yang lebih baik dalam bidang penyediaan solusi baja konstruksi. model in the field of providing steel construction solutions. Sub-
Sub-holding Baja Konstruksi memiliki beberapa anak perusahaan holding Baja Konstruksi retains several subsidiaries involved in
yang bergerak pada bidang bisnis pipa baja (PT Krakatau Pipe steel pipe industry (PT Krakatau Pipe Industries), trading of raw
Industries), trading bahan baku dan produk baja (PT Krakatau materials and steel products (PT Krakatau Global Trading), as well
Global Trading), serta bisnis workshop & maintenance (PT as workshop & maintenance business (PT Krakatau Perbengkelan
Krakatau Perbengkelan & Perawatan). PT KBK sebagaimana & Perawatan /Workshop & Maintenance). PT KBK, as mentioned
dinyatakan dalam Anggaran Dasarnya, menjalankan kegiatan in the Articles of Association, conducts its business activities in
usaha industri penggilingan baja (steel rolling), industri konstruksi steel rolling industry, ready-to-assemble heavy steel construction
berat siap pasang dari baja untuk bangunan, perdagangan besar for buildings, wholesale trade of metal for construction materials,
logam untuk bahan konstruksi, perdagangan eceran barang logam retail trade of metal goods for construction materials, as well as
untuk bahan konstruksi, serta aktivitas konsultasi manajemen other management consulting activities.
lainnya.
Hingga akhir 2022, PT KBK memiliki penyertaan sebagai berikut: Until the end of the year 2022, PT KBK retained the following
investment:
1. 99,498% pada PT Krakatau Pipe Industries (PT KPI); 1. 99,498% in PT Krakatau Pipe Industries (PT KPI);
2. 99,998% pada PT Krakatau Global Trading (PT KGT); 2. 99,998% in PT Krakatau Global Trading (PT KGT);
3. 90,0% pada PT Krakatau Perbengkelan dan Perawatan (PT 3. 90,0% in PT Krakatau Perbengkelan dan Perawatan (PT
KPDP); KPDP);
4. 67,0% pada PT Krakatau Wajatama Osaka Steel Marketing 4. 67,0% in PT Krakatau Wajatama Osaka Steel Marketing (PT
(PT KWOSM); KWOSM);
5. 30,0% pada PT Wijaya Karya Krakatau Beton (PT WKKB); dan 5. 30,0% in PT Wijaya Karya Krakatau Beton (PT WKKB); and
6. 49,0% pada PT Krakatau Konsultan (PT KK). 6. 49,0% in PT Krakatau Konsultan (PT KK).
Alamat Pabrik: Factory Address:
Jl. Industri No. 5, Ramanuju, Kec. Purwakarta, Kota Cilegon, Jl. Industri No. 5, Ramanuju, Kec. Purwakarta, Kota Cilegon,
Banten 42435. Banten 42435.
2022 Annual Report & Sustainability Report
157 PT Krakatau Steel (Persero) Tbk
Page 160
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Kepengurusan Perusahaan Company Management
Adapun susunan Dewan Komisaris dan Direksi PT KBK per 31 The composition of the Board of Commissioners and the Board of
Desember 2022 adalah sebagai berikut: Directors of PT KBK as of 31 December 2022 is as follows:
Nama
Jabatan Position
Name
Dewan Komisaris | Board of Commissioners
Plt. Komisaris Utama Hendro Martowardojo Acting as President Commissioner
Komisaris Alexander Yahya Datuk Commissioner
Komisaris Hengki Purwoko Commissioner
Direksi | Board of Directors
Plt. Direktur Utama Hernowo Acting as President Director
Direktur Keuangan & Umum Akhmad Syariful Huda Director of Finance & General Affairs
Direktur Operasi Deidin Agung Sapta Noviawan Director of Operation
Direktur Komersial Haryanto Director of Commercial
Aktivitas Usaha Business Activities
Sepanjang tahun 2022, PT KBK telah menjalankan sejumlah Throughout the year 2022, PT KBK conducted several business
aktivitas usaha, antara lain produksi dan penjualan produk baja activities, among others, were production and sales of construction
konstruksi dan pipa baja dengan margin yang menguntungkan, steel and steel pipe products with profitable margins, sustainable
efisiensi berkelanjutan, inisiatif strategis penjualan produk baja efficiency, strategic initiatives for sales of downstream steel
hilir dan fabrikasi dengan margin tinggi, pengolahan by product, products and fabrication with high margins, processing of
serta trading bahan baku dan produk baja. by-products, and trading raw materials and steel products.
KINERJA USAHA
Business Performance (dalam ribuan USD | in thousand USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Pendapatan Neto 428.482 389.371 39.111 10,04 Net Revenue
Laba (Rugi) Bruto 37.139 32.890 4.249 12,92 Gross Profit (Loss)
Laba (Rugi) Tahun Berjalan 5.560 19.805 (14.245) (71,92) Profit (Loss) for the Year
Hingga akhir 2022, PT KBK mencatatkan Laba Periode Berjalan Until the end of the year 2022, PT KBK recorded its Profit
sebesar USD5,56 juta, turun dibandingkan realisasi Laba Periode for the Year at US5.56 million, a decline from profit realization
Berjalan tahun sebelumnya sejumlah USD19,81 juta. Menurunnya of USD19.81 million in the previous year. This decline in Profit
Laba Periode Berjalan PT KBK pada tahun ini disebabkan for the Year of PT KBK was due to the impact of steel price
oleh dampak penurunan harga baja dan loss opportunity dari decline and loss opportunity from the decline in production
penurunan kinerja produksi karena breakdown mesin di PT KBK, performance caused by the breakdown of machineries in PT KBK,
serta bisnis COP di PT KGT yang belum berjalan. as well as from COP business in PT KGT that was not in operation
yet at the time.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
158
Page 161
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT Krakatau Sarana Infrastruktur (KSI) PT Krakatau Sarana Infrastruktur (KSI)
SARANA INFRASTRUKTUR
Didirikan pada 16 Juni 1982, semula bernama PT Krakatau Established on 16 June 1982 and initially known as PT Krakatau
Industrial Estate Cilegon (PT KIEC). Pada tanggal 30 Juni 2021 Industrial Estate Cilegon (PT KIEC). On 30 June 2021, sub-holding
dibentuk sub-holding sarana infrastruktur yang kemudian berubah of infrastructure facilities which was then changed from PT KIEC
nama dari PT KIEC menjadi PT Krakatau Sarana Infrastruktur to PT Krakatau Sarana Infrastructure (PT KSI) with the objective
(PT KSI) dengan tujuan menyediakan kawasan industri to providing an integrated industrial estate. The infrastrukture
terintegrasi. Sub-Holding sarana infrastruktur memiliki beberapa facilities Sub-Holding retains several subsidiaries involved in
anak perusahaan yang bergerak pada bisnis kepelabuhanan port business (KBS), industry water provider (PT KTI), electricity
(PT KBS), penyedia air industri (PT KTI), penyedia jasa kelistrikan services provider (PT KDL), industry and housing estates operator
(PT KDL), pengelola kawasan industri dan perumahan (PT KSP), (PT KSP), information & technology (PT KIT) and vehicle rental
informasi & teknologi (PT KIT) dan penyedia jasa sewa kendaraan services provider as well as other trading (PT KJI).
serta perdagangan lainnnya (PT KJI).
Kepengurusan Perusahaan Company Management
Adapun susunan Dewan Komisaris dan Direksi PT KSI per 31 The composition of the Board of Commissioners and the Board of
Desember 2022 adalah sebagai berikut: Directors of PT KSI as of 31 December 2022 is as follows:
Nama
Jabatan Position
Name
Dewan Komisaris | Board of Commissioners
Plt. Komisaris Utama Tardi Acting as President Commissioner
Komisaris Priyo Budianto Commissioner
Komisaris Edy Putra Irawady Commissioner
Komisaris Nur Hidayat Commissioner
Direksi | Board of Directors
Plt. Direktur Utama Agus Nizar Vidiansyah Acting as President Director
Direktur SDM & Keuangan Anton Firdaus Director of HR & Finance
Direktur Portofolio & Pengembangan Usaha Rosaliya Dewi Setiyorini Director of Portfolio & Business Development
2022 Annual Report & Sustainability Report
159 PT Krakatau Steel (Persero) Tbk
Page 162
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Aktivitas Usaha Business Activities
Selama tahun 2022, PT KSI melakukan pengelolaan kawasan During the year 2022, PT KSI managed the industrial industry,
industri, penjualan dan pengembangan kawasan industri di sales and development of the industrial estate in Cilegon.
Cilegon.
KINERJA USAHA
Business Performance (dalam ribuan USD | in thousand USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Pendapatan Neto 295.742 270.430 25.312 9,36 Net Revenue
Laba (Rugi) Bruto 86.702 86.513 188 0,22 Gross Profit (Loss)
Laba (Rugi) Tahun Berjalan 36.739 41.661 (4.922) (11,81) Profit (Loss) for the Year
Hingga akhir 2022, PT KSI membukukan Pendapatan Neto sebesar Until the end of the year 2022, PT KSI booked its Net Income of
USD295,74 juta, naik USD25,31 juta atau 9,36% dibandingkan USD295.74 million, an increase of USD25.31 million or 9.36%
akhir tahun 2021 sebesar USD270,43 juta. Dari sisi Laba Periode compared to USD270.43 million at the end of the year 2021. The
Berjalan tahun 2022 sebesar USD36,74 juta, turun USD4,92 juta Profit for the Year 2022 was noted at a total of USD36.74 million,
atau 11,81% dibandingkan tahun 2021 sebesar USD41,66 juta. decreased by USD4.92 million or 11.81% compared to USD41.66
Beberapa hal yang memengaruhi signifikan atas kinerja PT KSI million in 2021. Several matters that significantly affected PT KSI’s
tahun 2022 adalah beban bunga atas pembiayaan yang dilakukan performance in 2022, namely the interest expenses of financing
untuk memperoleh lahan baru serta proses divestasi anak usaha implemented to obtain new land areas as well as divestment
PT KSI. process of PT KSI’s subsidiaries.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
160
Page 163
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT Krakatau Engineering (KE) PT Krakatau Engineering (KE)
ENGINEERING & CONSTRUCTION
Didirikan pada 12 Oktober 1988 , PT Krakatau Engineering (PT KE) Established on 12 October 1988, PT Krakatau Engineering
sebagaimana dinyatakan dalam Anggaran Dasarnya, menjalankan (PT KE), as mentioned in the Articles of Association, carries out
kegiatan usaha di bidang rancang bangun dan perekayasaan business activities in industrial design and engineering, planning
industri, perencanaan dan pemborongan/kontraktor segala jenis and contracting/contractor of all types of buildings, export and
bangunan, ekspor dan impor barang/jasa serta perangkat lunak import of goods/services and software related to these business
yang berkaitan dengan kegiatan usaha tersebut. activities.
Kepengurusan Perusahaan Company Management
Adapun susunan Dewan Komisaris dan Direksi PT KE per The composition of the Board of Commissioners and the Board of
31 Desember 2022 adalah sebagai berikut: Directors of PT KE as of 31 December 2022 is as follows:
Nama
Jabatan Position
Name
Dewan Komisaris | Board of Commissioners
Komisaris Utama Agus Sutomo President Commissioner
Komisaris Ferdhiman P. Bariguna A.R. Commissioner
Direksi | Board of Directors
Direktur Utama Ahmad Hafidz Saubari President Director
Direktur SDM & Keuangan Nazwandi Director of HR & Finance
Direktur Bisnis & Operasi Istamar Director of Business & Operation
Aktivitas Usaha Business Activities
Kegiatan usaha yang telah dilaksanakan oleh KE di tahun 2022, Business activities carried out by PT KE during the year 2022,
antara lain Jasa Perekayasaan, Pengadaan dan Konstruksi among others, included Engineering, Procurement, Construction
(Engineering, Procurement, Construction/”EPC”) serta Manajemen (“EPC”) as well as Project Management and Maintenance which
Proyek dan Perawatan yang meliputi sektor pembangunan, covered the construction, development and maintenance of
pengembangan dan perawatan di bidang industri logam, energi, the metal, energy, chemical, petrochemical, and infrastructure
kimia, petrokimia, dan infrastruktur. industries.
2022 Annual Report & Sustainability Report
161 PT Krakatau Steel (Persero) Tbk
Page 164
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
KINERJA USAHA
Business Performance (dalam ribuan USD | in thousand USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Pendapatan Neto 9.657 26.493 (16.835) (63,55) Net Revenue
Laba (Rugi) Bruto (5.355) (139) (5.216) N/A Gross Profit (Loss)
Laba (Rugi) Tahun Berjalan (11.855) (8.439) (3.416) N/A Profit (Loss) for the Year
Sampai akhir 2022, PT KE mencatatkan rugi Periode Berjalan Until the end of the year 2022, PT KE recorded the its Loss for the
sebesar USD11,86 juta lebih tinggi dari sebelumnya rugi sebesar Year at USD11.86 million, far higher than USD8.44 million loss in
USD8,44 juta. Penurunan kinerja pada PT KE sepanjang tahun ini the previous year. The decline in performance at PT KE during the
disebabkan oleh pengakuan biaya proyek lebih awal walaupun year was due to the early recognition of project costs even though
secara pendapatan belum sepenuhnya terealisasi sesuai dengan the revenue had not been fully realized in accordance with PSAK
PSAK 72 yang menyebabkan rugi bruto. 72 which caused a gross loss.
PT Meratus Jaya Iron & Steel (MJIS) PT Meratus Jaya Iron & Steel (MJIS)
RESOURCES & SMELTER
Didirikan pada tahun 2008, PT Meratus Jaya Iron & Steel (PT Established in 2008, PT Meratus Jaya Iron & Steel (PT MJIS),
MJIS) sebagaimana dinyatakan dalam Anggaran Dasarnya, as stated in the Articles of Association, carried out its business
menjalankan kegiatan usaha di bidang industri besi baja, yang activities in steel industry that included the development and
meliputi pembangunan dan operasi pabrik besi baja serta operation of steel factory as well as in electricity power plant,
pembangkit tenaga listrik, pemasaran dan distribusi besi baja, marketing and distribution of steel, iron and steel construction
konstruksi besi dan baja serta ekspor, impor dan perdagangan as well as export, import and trade of steel metal and alluminium.
logam baja dan alumunium.
PT MJIS memiliki pabrik yang berlokasi di Batulicin, Kabupaten PT MJIS retains its factory located in Batlicin, Province of Tanah
Tanah Bumbu, Kalimantan Selatan. Bumbu, South Kalimantan.
Kepengurusan Perusahaan Company Management
Adapun susunan Dewan Komisaris dan Direksi PT MJIS per 31 The composition of the Board of Commissioners and the Board of
Desember 2022 adalah sebagai berikut: Directors of PT MJIS as of 31 December 2022 is as follows:
Nama
Jabatan Position
Name
Dewan Komisaris | Board of Commissioners
Komisaris Wisnu Wahyudin Pettalolo Commissioner
Direksi | Board of Directors
Plt. Direktur Utama Arief Purnomo Acting as President Director
Direktur Syafiq Hadi Director
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
162
Page 165
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Aktivitas Usaha Business Activities
Sepanjang tahun 2022, kegiatan usaha PT MJIS berfokus pada Throughout the year 2022, business activities of PT MJIS focused
trading scrap dengan melakukan kerja sama jual beli dengan in scrap trading through buy-sell cooperation with PT KAI and
PT KAI dan trading coke breeze milik Perseroan. trading of coke breeze owned by the Company.
KINERJA USAHA
Business Performance (dalam ribuan USD | in thousand USD)
Pertumbuhan
Uraian 2022 2021 Growth Description
Nominal %
Pendapatan Neto 4.366 194 4.172 2.154,41 Net Revenue
Laba (Rugi) Bruto 236 194 42 21,89 Gross Profit (Loss)
Laba (Rugi) Tahun Berjalan 9.437 (802) 10.239 N/A Profit (Loss) for the Year
Pada akhir 2022, PT MJIS mencatatkan Laba Periode Berjalan At the end of the year 2022, PT MJIS recorded its Profit of the
sebesar USD9,44 juta dibandingkan periode tahun lalu yang Year at USD9.44 million compared to USD0.80 million loss in
membukukan rugi sebesar USD0,80 juta. Kinerja tahun ini the previous year. This year’s performance was affected by
dipengaruhi oleh PT MJIS yang berhasil melakukan trading serta PT MJIS which managed to carry out trading as well as noted a
laba selisih kurs ditahun 2022 sebesar USD11,8 juta. foreign exchange gain in 2022 of USD11.8 million.
2022 Annual Report & Sustainability Report
163 PT Krakatau Steel (Persero) Tbk
Page 166
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
KEMAMPUAN MEMBAYAR UTANG ABILITY TO PAY DEBT
Rasio Likuiditas Liquidity Ratio
Perseroan menggunakan rasio likuiditas untuk mengukur The company uses the liquidity ratio to measure the company's
kemampuan perusahaan dalam memenuhi kewajiban atau ability to meet obligations or pay its short-term debt. The
membayar utang jangka pendeknya. Perhitungan rasio likuiditas calculation of the liquidity ratio consists of the current ratio, quick
terdiri dari rasio lancar, rasio cepat, dan rasio kas. ratio, and cash ratio.
Perseroan membukukan hasil perhitungan rasio lancar tahun The company recorded the results of calculating the current
2022 sebesar 0,45x, lebih rendah dari dari tahun 2021 sebesar ratio in 2022 at 0.45x, lower than in 2021 at 0.65x. Meanwhile,
0,65x. Sementara itu, rasio cepat dibukukan sebesar 0,33x, lebih the quick ratio was recorded at 0.33x, lower than 2021 of 0.41x.
rendah dari tahun 2021 sebesar 0,41x. Dan rasio kas tahun 2022 Subsequently, the cash ratio in 2022 was recorded at 0.03x, lower
tercatat sebesar 0,03x, lebih rendah dari tahun 2021 sebesar 0,06x. than 2021 of 0.06x. The Decrease in the liquidity ratio was due to
Penurunan rasio likuiditas ini disebabkan oleh posisi liabilitas the 61% increased in short-term liabilities compared to 2021.
jangka pendek yang meningkat sebesar 61% dibandingkan
dengan tahun 2021.
Rasio Solvabilitas Solvency Ratio
Disamping mempertimbangkan rasio likuiditas, Perseroan juga Besides considering the liquidity ratio, the company also uses the
menggunakan rasio solvabilitas untuk mengukur besarnya solvency ratio to measure the amount of its assets financed by
jumlah aset Perseroan yang dibiayai oleh utang. Perhitungan debt. The calculation of the solvency ratio used by the company
rasio solvabilitas yang dipakai Perseroan adalah Rasio Liabilitas is the Ratio of Liabilities to Equity (DER) and the Ratio of Liabilities
terhadap Ekuitas (DER) dan Rasio Liabilitas terhadap Jumlah Aset to Total Assets (DAR).
(DAR).
TINGKAT KOLEKTIBILITAS PIUTANG RECEIVABLES COLLECTABILITY RATE
Hasil perhitungan DER Perseroan tahun 2022 tercatat sebesar The company's DER calculation results for 2022 were recorded
4,72x lebih baik dibandingkan tahun 2021 senilai 5,43x. Demikian at 4.72x, better than 2021 of 5.43x. Likewise, the 2022 DAR
halnya, perhitungan DAR tahun 2022 juga tercatat sebesar 0,83x, calculation was also recorded at 0.83x, better than 2021 of 0.84x.
lebih baik dibandingkan dengan tahun 2021 sebesar 0,84x.
Rata-rata pengumpulan piutang (collection period) Perseroan The company's average collection period for 2022 was recorded
tahun 2022 tercatat sebesar 34 hari lebih baik dibandingkan at 34 days, better than the target of 65 days.
target sebesar 65 hari.
Dengan mempertimbangkan hasil perhitungan tersebut, Taking into consideration the results of these calculations, the
Perseroan telah menerapkan langkah-langkah strategis yang company has implemented strategic steps aimed at accelerating
bertujuan untuk mempercepat kolektibilitas piutang dari the collectibility of receivables from consumers, including:
konsumen, antara lain: 1. Conduct effective billing to consumers through communication
1. Melakukan penagihan efektif kepada konsumen melalui via e-mail, mail, telephone, and other communication media,
komunikasi via e-mail, surat, telepon dan media komunikasi as well as visiting consumers directly. Sending a SOA
lainnya serta langsung mengunjungi konsumen. Setiap hari (Statement of Account) to the consumer and the bank every
mengirim SOA (Statement of Account) berisi outstanding AR day containing outstanding AR that will be due or that has
yang akan jatuh tempo maupun yang telah jatuh tempo kepada matured to the consumer and the Bank and requesting a
konsumen dan Bank serta meminta jadwal pembayarannya; payment schedule;
2. Melakukan restrukturisasi piutang terhadap konsumen yang 2. Restructuring receivables for consumers experiencing
mengalami kesulitan likuiditas dengan hasil analisa dari divisi liquidity difficulties with the results of analysis from the Credit
Credit & Collection serta persetujuan Direksi dan memastikan & Collection division and the approval of the Board of Directors
pembayaran sesuai dengan jadwal yang telah disepakati; and ensuring payment according to the agreed schedule;
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
164
Page 167
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
3. Pemberian kompensasi kepada konsumen domestik yang 3. Providing compensation to domestic consumers who make
melakukan pembayaran Cash di depan sesuai SK Direksi cash advance payments in accordance with Directors' Decree
Nomor 91/DU-KS(KPTS/2019 serta Nota Dinas Direksi 540A/ Number 91/DU-KS(KPTS/2019 and Board of Directors'
DU-KS/XII/2021; Service Note 540A/DU-KS/XII/2021;
4. Melakukan Enhacement pemberian kompensasi kepada 4. Enhancement of the provision of compensation to domestic
konsumen domestik dengan jaminan non SKBDN atas consumers with non-SKBDN guarantees for accelerated
percepatan pembayaran yang dilakukan; payments made;
5. Melakukan transaksi diskonto terhadap piutang yang 5. Conduct discount transactions on receivables that use
menggunakan jaminan SKBDN/LC sebagai alternatif SKBDN/LC guarantees as an alternative financing to fulfill the
pembiayaan untuk memenuhi cashflow perusahaan; company's cash flow;
6. Membuat Kebijakan AR atas konsumen afiliasi dimana untuk 6. Create an AR Policy for affiliated consumers on how to keep
menjaga agar piutang tidak menjadi overdue. receivables from becoming overdue.
7. Mengirim surat teguran ke konsumen untuk piutang yang 7. Send warning letters to consumers for accounts receivable
telah jatuh tempo; that are past due;
8. Beberapa konsumen yang jaminannya non SKBDN sebagian 8. Some consumers whose guarantees are non-SKBDN are
dialihkan melalui Financier agar pembayaran lebih cepat; dan partially diverted through financiers so that payments are
faster; and
9. Berkoordinasi dengan pihak terkait apabila didalam proses 9. Coordinate with related parties if there is an obstacle in
penagihan ada suatu kendala sehingga kendala tersebut bisa the billing process so that the obstacle can be resolved
segera teratasi. immediately.
2022 Annual Report & Sustainability Report
165 PT Krakatau Steel (Persero) Tbk
Page 168
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
STRUKTUR MODAL DAN KEBIJAKAN MANAJEMEN CAPITAL STRUCTURE AND MANAGEMENT POLICY
ATAS STRUKTUR MODAL ON CAPITAL STRUCTURE
Struktur Modal Capital Structure
Sebagaimana diatur pada kebijakan permodalan Perseroan, As stipulated in the Company’s capital policy, the Company’s
adapun struktur modal Perseroan terdiri dari ekuitas dan liabilitas. capital structure consists of equity and liabilities. Until the end
Hingga akhir 2022, struktur modal Perseroan masih didominasi of the year 2022, the Company’s capital structure remained
oleh liabilitas dengan porsi kontribusi mencapai 83% dan ekuitas dominated by liabilities with the contribution portion reaching 83%
sebesar 17%. Berikut ini adalah uraian komposisi liabilitas dan and equity of 17%. Following is description of the composition of
ekuitas terhadap strukur modal Perseroan sepanjang tahun 2022, liabilities and equity in the Company’s capital structure throughout
yaitu: the year 2022:
(dalam ribuan USD | in thousand USD)
Uraian 2022 2021* Description
Total Liabilitas Jangka Pendek 2.399.612 1.486.779 Total Current Liabilities
Total Liabilitas Jangka Panjang 210.236 1.699.703 Total Non-Current Liabilities
Total Liabilitas 2.609.848 3.186.482 Total Liabilities
Total Ekuitas 552.586 587.194 Total Equity
* Disajikan kembali | As restated
Kebijakan Manajemen atas Struktur Modal Management Policy on Capital Structure
Manajemen secara ketat memantau kualitas permodalan Management strictly monitors the quality of the company's
Perseroan dengan menggunakan beberapa ukuran leverage capital by using several financial leverage measures, such as the
keuangan seperti rasio utang terhadap ekuitas. Berkaitan dengan debt-to-equity ratio. In this regard, the company has a policy of
hal itu, Perseroan memiliki kebijakan untuk mempertahankan maintaining a maximum debt-to-equity ratio of 2.00x. However, in
rasio utang terhadap ekuitas sebesar maksimum 2,00x. Namun 2022, the results of calculating the company's debt-to-equity ratio
pada tahun 2022, hasil perhitungan rasio utang terhadap ekuitas were obtained at 4.72x, exceeding the management policy limit
Perseroan diperoleh sebesar 4,72x atau melampaui batas on capital structure.
kebijakan manajemen atas struktur modal.
Meskipun DER Perseroan melebihi target maksimum, Perseroan Even though the company's DER exceeds the maximum target,
telah mendapatkan waiver atau pengampunan dari Kreditur the company has received a waiver or forgiveness from creditors,
sesuai surat No. SCS/3.1/4332 pada tanggal 30 Desember 2022. according to letter No. SCS/3.1/4332 dated December 30, 2022.
Selain itu, Perseroan berkomitmen akan selalu memenuhi In addition, the company is committed to always fulfilling its
kewajibannya kepada para kreditur sesuai jadwal jatuh tempo obligations to creditors according to the maturity schedule stated
yang tertuang dalam Perjanjian Kredit. Sehubungan dengan in the Credit Agreement. In connection with the fulfillment of
pemenuhan kewajiban kedepannya akan diselesaikan melalui obligations in the future, it will be resolved through the company's
inisiatif strategis Perseroan yang saat ini disusun oleh manajemen strategic initiatives, which are currently being prepared by
yang mempertimbangkan going concern Perseroan dan Grup management and take into consideration the going concern of
dengan tetap mengutamakan pelunasan kewajiban sesuai the company and the group while still prioritizing the settlement
tanggal jatuh tempo. of obligations according to the due date.
IKATAN MATERIAL UNTUK INVESTASI BARANG MATERIAL COMMITMENT FOR INVESTMENT OF
MODAL CAPITAL GOODS
Pada tahun 2022, Perseroan tidak memiliki ikatan material untuk In the year 2022, the Company did not retain material commitment
investasi barang modal yang baru, kecuali investasi barang modal for new investment of capital goods, except for investment of
yang dilakukan di entitas anak. capital goods conducted by subsidiaries.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
166
Page 169
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
INVESTASI BARANG MODAL CAPITAL GOODS INVESTMENT
Sepanjang tahun 2022 Perseroan memiliki total investasi sebesar Throughout 2022 the Company has a total investment of USD5.83
USD5,83 juta. million.
Dari sisi induk Perseroan, terdapat pengembalian atas investasi From the parent company side, there was a return on routine
rutin dengan nilai sebesar USD12,4 juta yang merupakan dampak investment with a value of USD12.4 million which was the impact
dari Inkind fasilitas HSM#2 pada PT KP. of Inkind HSM#2 facility at PT KP.
Dari sisi entitas anak, Perseroan mengeluarkan investasi dalam From the subsidiary entity aspect, the Company extended
rangka pengembangan bisnis di luar Cilegon, digitalisasi, dan investment for the purpose of business development outside
pengembangan renewable energy. Adapun beberapa proyek yang of Cilegon, digitalization, and development of renewable energy.
telah diselesaikan di tahun 2022 adalah sebagai berikut: Several projects completed in 2022 are as follows:
1. Pendayagunaan aset PT KS; 1. Utilization of PT KS assets;
2. Pemanfaatan Lahan sepanjang Jl Yasin Beji; 2. Land use along Jl. Yasin Beji;
3. Rekondisi/Optimalisasi Instalasi Jaringan Listrik; 3. Reconditioning/Optimizing Electrical Network Installation;
4. Sistem aplikasi dan pengembangannya; 4. Application systems and their development;
5. Pembebasan Lahan KIK 3 KS; 5. Land Acquisition of KIK 3 KS;
6. Workshop PKT /Jasa Listrik; 6. PKT /Electrical Services Workshops;
7. Penambahan setoran modal ke KAL; 7. Additional paid-up capital to KAL;
8. Pembetonan Jalan Pos 2 ke Dermaga 4; 8. Concreting Jalan Post 2 to Pier 4;
9. Pengembangan Usaha di Cilegon; 9. Business Development in Cilegon;
10. Desal Demin Water Plant AMMAN, Sumbawa; 10. Desal Demin Water Plant, AMMAN, Sumbawa;
11. Hardware/Computer. 11. Hardware/Computer.
INFORMASI DAN FAKTA MATERIAL YANG TERJADI MATERIAL INFORMATION AND FACTS THAT
SETELAH TANGGAL LAPORAN AKUNTAN OCCURRED AFTER THE DATE OF THE ACCOUNTING
REPORT
Perubahan susunan Komisaris dan Direksi Commissioners and Directors composition changes
Pada tanggal 27 Januari 2023, terdapat perubahan susunan On January 27, 2023, there was a change in the composition of
Komisaris dan Direksi Perusahaan sebagaimana tertuang dalam the Company's Commissioners and Directors as stated in Notarial
Akta Notaris No. 115 tanggal 27 Januari 2023 yang dibuat oleh Deed No. 115 dated January 27, 2023 made by Notary Jose Dima
Notaris Jose Dima Satria, S.H., M.Kn. Oleh karenanya, susunan Satria, S.H., M.Kn. Therefore, the composition of the Company's
Komisaris dan Direktur Perusahaan pada tanggal penyelesaian Commissioners and Directors as of the date of completion of the
laporan keuangan adalah sebagai berikut: financial statements is as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Suhanto President Commissioner
Komisaris I Gusti Putu Suryawirawan Commissioner
Komisaris Yudha Mediawan Commissioner
Komisaris Independen Isfan Fajar Satryo Independent Commissioner
Komisaris Independen David Pajung Independent Commissioner
Komisaris Independen Tjuk Agus Minahasa Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama Purwono Widodo President Director
Direktur SDM Sriyani Puspa Kinasih HC Director
Direktur Keuangan dan Manajemen Risiko Tardi Director of Finance and Risk Management
Direktur Komersial Melati Sarnita Commercial Director
Direktur Infrastruktur dan Penunjang Bisnis Djoko Muljono Director of Infrastructure and Business Support
Direktur Pengembangan Bisnis dan Portofolio Agus Nizar Vidiansyah Director of Business and Portfolio Development
2022 Annual Report & Sustainability Report
167 PT Krakatau Steel (Persero) Tbk
Page 170
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Perubahan susunan Komite Audit Changes in Audit Committee composition
Pada tanggal 27 Maret 2023, terdapat perubahan susunan Komite On March 27, 2023, there was a change in the composition of the
Audit Perusahaan sebagaimana tertuang dalam Keputusan Company's Audit Committee as stated in the Decision of the Board
Dewan Komisaris No. KEP-32/KOM-KS/III/2023. Oleh karenanya, of Commissioners No. KEP-32/KOM-KS/III/2023. Therefore, the
susunan Komite Audit Perusahaan pada tanggal penyelesaian composition of the Company's Audit Committee on the date of
laporan keuangan konsolidasian adalah sebagai berikut: completion of the consolidated financial statements is as follows:
Ketua Tjuk Agus Minahasa President
Anggota David Pajung Member
Anggota Djadja Sukirman Member
Anggota Bea Rejeki Tirtadewi Member
Korsleting fasilitas HSM 1 HSM 1 facility short circuit
Pada tanggal 5 Mei 2023, Perusahaan telah mengalami korsleting On May 5, 2023, the Company experienced a short circuit that
yang menyebabkan timbulnya api pada salah satu bagian fasilitas caused a fire in one part of the HSM 1 plant facility located in
pabrik HSM 1 yang berlokasi di Kawasan Industri Krakatau Steel, Krakatau Steel Industrial Estate, resulting in the Company being
sehingga Perusahaan tidak dapat memproduksi HRC dari fasilitas unable to produce HRC from the HSM plant facility. This also had
pabrik HSM. Hal ini juga berdampak pada terganggunya kondisi an impact on the Company's financial and operational conditions
keuangan dan operasional Perusahaan (Catatan 50). Perusahaan (Note 50). The Company has reported to the lenders (loan
telah melaporkan kepada pemberi pinjaman (restrukturisasi restructuring), Ministry of Finance/SMI (OWK Fund) and OJK on
pinjaman), Kementerian Keuangan/SMI (Dana OWK) dan OJK May 23, 2023, May 25, 2023 and May 31, 2023, respectively. Up to
masing-masing pada tanggal 23 Mei 2023, 25 Mei 2023 dan the date of completion of the consolidated financial statements,
31 Mei 2023. Sampai dengan tanggal penyelesaian laporan the Company is still estimating the value of losses on this event.
keuangan konsolidasian, Perusahaan masih melakukan estimasi
nilai kerugian atas kejadian tersebut.
KBI mulai beroperasi KBI begins operations
Pada bulan Januari 2023, KBI, entitas anak yang baru didirikan In January 2023, KBI, a newly established subsidiary of the
oleh Perusahaan untuk mengoperasikan pabrik Cold Rolling Mill Company to operate the Cold Rolling Mill has commercially
telah memproduksi Cold Rolled Coil secara komersial. produced Cold Rolled Coil.
Fasilitas pinjaman SMI kepada PT KSI SMI loan facility to PT KSI
Pada tanggal 3 Januari 2023, PT KSI telah melakukan penarikan On January 3, 2023, PT KSI has drawn down the entire available
atas seluruh limit yang tersedia dari Perjanjian Pembiayaan dan limit of the Financing Agreement and Line Facility Agreement
Perjanjian Line Facility Berdasarkan Prinsip MMQ dari SMI yang based on MMQ Principles from SMI as presented in the "Significant
disajikan di bagian “Perjanjian Signifikan” sebesar Rp700.000 juta Agreements" section amounting to Rp700,000 million (equivalent
(setara dengan USD44.895) dan Rp300.000 juta (setara dengan to USD44,895) and Rp300,000 million (equivalent to USD19,241).
USD19.241).
Divestasi PT KDL KDL Divestment
Berdasarkan Akta Pengambilalihan Saham (“APS”) No. 88 Based on the Deed of Share Acquisition ("APS") No. 88 dated
tanggal 27 Februari 2023, PT KSI setuju untuk menjual 70% February 27, 2023, PT KSI agreed to sell its 70% shareholding in
kepemilikan saham PT KDL senilai Rp2.255.000 juta kepada PT KDL for Rp2,255,000 million to PT CAP as mentioned in the
PT CAP sebagaimana disebutkan di CSPA. Pembayaran tersebut CSPA. The payment has been received by PT KSI on the signing
telah diterima oleh PT KSI pada tanggal penandatanganan APS, date of the APS, and fully transferred to the Company on February
dan diserahkan sepenuhnya kepada Perusahaan pada tanggal 28, 2023.
28 Februari 2023.
Berkaitan dengan hal di atas, Perusahaan, PT KSI, PT CAP dan In connection with the above, the Company, PT KSI, PT CAP and
PT KDL juga menandatangani Perjanjian Para Pemegang Saham PT KDL also entered into a Shareholders' Agreement ("SHA")
(“SHA”) yang mengatur susunan, tanggung jawab, dan mekanisme which regulates the composition, responsibilities and mechanism
penyelenggaraan PT KDL pada 3 Januari 2023. of governance of PT KDL on January 3, 2023.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
168
Page 171
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KSI juga wajib untuk memenuhi syarat-syarat di bawah ini PT KSI is also required to fulfill the following conditions by June
selambat-lambatnya pada 30 Juni 2023: 30, 2023:
- Menyediakan dokumentasi penentuan transfer pricing untuk - Provide transfer pricing determination documentation for the
periode 31 Desember 2018 hingga 31 Desember 2022; period December 31, 2018 to December 31, 2022;
- Menyiapkan dan menyediakan kertas kerja rekonsiliasi pajak - Prepare and provide correct tax reconciliation working papers
yang benar untuk periode 31 Desember 2018 hingga 31 for the period December 31, 2018 to December 31, 2022 along
Desember 2022 beserta dokumen pendukungnya; dan with supporting documents; and
- Menyiapkan dan menyediakan perhitungan ulang kertas kerja - Prepare and provide the correct input VAT working paper
PPN masukan yang tepat untuk periode 31 Desember 2018 recalculation for the period from December 31, 2018 to
hingga 31 Desember 2022. December 31, 2022.
Jika dikarenakan kesalahan PT KSI, salah satu syarat yang If due to the fault of PT KSI, any of the conditions set out above fail
ditetapkan di atas gagal untuk dipenuhi dalam waktu yang to be fulfilled within the specified time, PT CAP has the option to
ditentukan, maka PT CAP memiliki opsi untuk mengenakan denda impose a fine of up to 25% of the share price sold.
sebesar-besarnya 25% dari harga saham yang dijual.
Divestasi PT KTI Divestment of PT KTI
Berdasarkan Akta Jual Beli Saham (“AJB”) No. 90 tanggal 27 Pursuant to the Deed of Sale and Purchase of Shares ("AJB") No.
Februari 2023, PT CAP setuju untuk membayar Rp985.000 90 dated February 27, 2023, PT CAP agreed to pay Rp985,000
juta untuk 49% kepemilikan saham PT KTI kepada PT KSI million for the 49% shareholding of PT KTI to PT KSI as stated
sebagaimana disebutkan di CSPA. Pembayaran tersebut telah in the CSPA. The payment was received by PT KSI on the date
diterima oleh PT KSI pada tanggal penandatanganan APS, dan of signing of the APS, and fully transferred to the Company on
diserahkan sepenuhnya kepada Perusahaan tanggal 28 Februari February 28, 2023.
2023.
Berkaitan dengan hal di atas, Perusahaan, PT KSI, PT CAP, dan In connection with the above, the Company, PT KSI, PT CAP,
PT KTI juga menandatangani SHA yang mengatur susunan, and PT KTI also signed a SHA which regulates the composition,
tanggung jawab, dan mekanisme penyelenggaraan PT KTI pada responsibilities, and mechanism of PT KTI on January 3, 2023.
3 Januari 2023. Mekanisme tersebut menyebabkan PT KSI dan The mechanism causes PT KSI and PT CAP to be considered to
PT CAP dianggap memiliki pengendalian bersama atas PT KTI. have joint control over PT KTI.
Berdasarkan SHA, PT KSI masih memiliki hak untuk Based on the SHA, PT KSI still has the right to negotiate the
menegosiasikan mekanisme penyelenggaraan yang ada existing mechanism with PT CAP. As at the date of completion of
dengan PT CAP. Pada tanggal penyelesaian laporan keuangan these consolidated financial statements, PT KSI has not exercised
konsolidasian ini, PT KSI belum menggunakan hak negosiasinya. its negotiation rights.
Dikarenakan PT KSI belum pasti kehilangan pengendalian atas As PT KSI is not certain to lose control of PT KTI because under
PT KTI karena berdasarkan SHA masih memiliki hak untuk the SHA it still has the right to negotiate changes to the operating
menegosiasikan perubahan mekanisme penyelenggaran, pada mechanism, as at December 31, 2022, the Group has not recorded
31 Desember 2022, Grup tidak mencatat aset dan liabilitas PT KTI the assets and liabilities of PT KTI as held for sale.
sebagai aset dan liabilitas yang dikuasai untuk dijual.
PT KSI juga wajib untuk memenuhi syarat-syarat dibawah ini PT KSI is also required to fulfill the following conditions by June
selambat-lambatnya pada 30 Juni 2023: 30, 2023:
- Menyediakan dokumentasi penentuan transfer pricing untuk - Provide transfer pricing determination documentation for the
periode 31 Desember 2018 hingga 31 Desember 2022; period from December 31, 2018 to December 31, 2022;
- Menyiapkan dan menyediakan kertas kerja rekonsiliasi pajak - Prepare and provide correct tax reconciliation working papers
yang benar untuk periode 31 Desember 2018 hingga 31 for the period December 31, 2018 to December 31, 2022 along
Desember 2022 beserta dokumen pendukungnya; dan with supporting documents; and
- Menyiapkan dan menyediakan perhitungan ulang kertas kerja - Prepare and provide the correct input VAT working paper
PPN masukan yang tepat untuk periode 31 Desember 2018 recalculation for the period from December 31, 2018 to
hingga 31 Desember 2022. December 31, 2022.
2022 Annual Report & Sustainability Report
169 PT Krakatau Steel (Persero) Tbk
Page 172
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Jika dikarenakan kesalahan PT KSI, salah satu syarat yang If due to the fault of PT KSI, any of the conditions set out above fail
ditetapkan di atas gagal untuk dipenuhi dalam waktu yang to be fulfilled within the specified time, PT CAP has the option to
ditentukan, maka PT CAP memiliki opsi untuk mengenakan denda impose a fine of up to 25% of the share price sold.
sebesar-besarnya 25% dari harga saham yang dijual.
Fasilitas Kredit BCA BCA Credit Facility
Berdasarkan Surat Pemberitahuan Pemberian Kredit (“SPPK”) No. Based on the Notice of Credit Provision ("SPPK") No. 10333/
10333/GBK/2023 tanggal 5 Juni 2023, BCA telah setuju untuk GBK/2023 dated June 5, 2023, BCA has agreed to provide PT KDL
memberikan PT KDL sejumlah fasilitas kredit sebagai berikut: with the following credit facilities:
1. Kredit Investasi dengan plafon sebesar USD50.000 untuk 1. Investment Credit with a ceiling of USD50,000 to finance the
pembiayaan akuisisi 35% saham PT KPE; acquisition of 35% shares of PT KPE;
2. Kredit Lokal dengan plafon sebesar Rp50.000 juta sebagai 2. Local Loan with a ceiling of Rp50,000 million as working
modal kerja; dan capital; and
3. Kredit Multi Fasilitas dengan plafon sebesar USD40.000. 3. Multi Facility Loan with a ceiling of USD40,000.
Fasilitas di atas dijamin oleh negative pledge atas seluruh aset PT The above facilities are secured by negative pledge of all assets of
KDL, atau minimal equal treatment dengan kreditur lainnya. PT KDL, or at least equal treatment with other creditors.
PT KDL telah menggunakan fasilitas ini sebesar USD46.426 untuk PT KDL has utilized this facility amounting to USD46,426 for the
pembelian saham PT KPE di bawah ini purchase of PT KPE shares below.
Perjanjian Jual Beli Saham dengan Posco International Share Sale and Purchase Agreement with Posco
Corporation International Corporation
Berdasarkan Perjanjian Jual Beli Saham tanggal 8 Juni 2023 Based on the Share Purchase Agreement dated June 8, 2023
antara Posco International Corporation (sebelumnya PEC) dan between Posco International Corporation (formerly PEC) and PT
PT KDL, PT KDL membeli 29.085.000 lembar saham PT KPE KDL, PT KDL purchased 29,085,000 shares of PT KPE equivalent
yang setara dengan 35% kepemilikan dari Posco International to 35% ownership from Posco International Corporation for
Corporation senilai USD46.426. Pembayaran penuh atas transaksi USD46,426. Full payment for this transaction has been made on
ini telah dilakukan pada 9 Juni 2023. June 9, 2023.
PERBANDINGAN ANTARA PROYEKSI DAN COMPARISON BETWEEN PROJECTION AND
REALISASI TAHUN 2022 REALIZATION IN 2021
(dalam ribuan USD | in thousand USD)
Realisasi 2022 Target 2022 Pencapaian (%)
Uraian Description
Realization in 2022 Target in 2022 Realization (%)
Pendapatan Neto 2.238.533 2.558.095 87,51 Net Revenue
Laba Kotor 202.468 287.061 70,53 Gross Profit
Laba Operasi 34.306 147.583 23,25 Operating Profit
Laba Tahun Berjalan 22.644 72.760 31,12 Profit for the Year
Aset 3.162.434 3.919.664 80,68 Assets
Liabilitas 2.609.848 3.003.058 86,91 Liabilities
Ekuitas 552.586 916.605 60,29 Equity
Realisasi volume penjualan produk baja tahun 2022 adalah The realization of the sales volume of steel products in 2022
sebesar 2.021.869 ton atau terealisasi 94,72% dari target RKAP amounted to 2,021,869 tons, or 94.72% of the 2022 RKAP target
2022 sebesar 2.134.509 ton. of 2,134,509 tons.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
170
Page 173
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Sementara itu, pendapatan yang diperoleh dari penjualan produk Meanwhile, revenue derived from the sale of steel products during
baja selama tahun 2022 dibukukan mencapai USD2.029,95 2022 was recorded at USD2,029.95 million, or 100.86% of the
juta atau terealisasi 100,86% dari target RKAP 2022 sebesar 2022 RKAP target of USD2,012.59 million.
USD2.012,59 juta.
Secara keseluruhan, realisasi pendapatan neto tahun 2022 Overall, net revenue realization in 2022 was recorded at
dibukukan mencapai USD2.238,53 juta atau terealisasi 87,51% USD2,238.53 million, or 87.51% of the 2022 RKAP target of
dari target RKAP 2022 sebesar USD2.558,10 juta. Belum USD2,558.10 million. This year's revenue realization has not
maksimalnya realisasi pendapatan di tahun ini terjadi karena tidak been maximized due to the failure to achieve revenue from steel
tercapainya pendapatan dari produk baja, sarana infrastruktur products, infrastructure facilities, and construction engineering.
dan rekayasa konstruksi.
Sementara itu, beban pokok pendapatan tahun 2022 dibukukan Meanwhile, the cost of revenue in 2022 was recorded at
mencapai USD2.036,07 juta atau terealisasi 89,65% dari target USD2,036.07 million, or 89.65% of the 2022 RKAP target.
RKAP 2022.
PROSPEK USAHA TAHUN 2023 BUSINESS PROSPECTS IN 2023
Prospek bisnis baja di tahun 2023 diperkirakan lebih baik dari Steel business prospects in the year 2023 is estimated to improve
tahun 2022, yang salah satunya didorong dari pembangunan from 2022, one of which is driven by infrastructure development
infrastruktur yang masih menjadi fokus pemerintah Indonesia. that remains the focus of the government of Indonesia. Based
Berdasarkan data dari IISIA, konsumsi baja nasional di 2023 on data from IISIA, the national steel consumption in 2023 is
diproyeksikan tumbuh sebesar 5,3% menjadi 17 juta ton pada projected to grow by about 5.3% to a total of 17 million tons in a
skenario pesimistis dan tumbuh sebesar 6,5% menjadi 17,4 pessimistic scenario and grow by about 6.5% to 17.4 million tons
juta ton pada skenario optimis dimana pada tahun sebelumnya in optimistic scenario whereby in the previous year the national
konsumsi baja nasional diprognosakan sekitar 16,2 juta ton. steel consumption was prognosed by around 16.2 million tons.
Untuk produk HRC dan CRC, Perseroan memproyeksikan akan For HRC and CRC products, the Company projected an increase
terjadi peningkatan konsumsi di tahun 2023 sebesar 5% dari in consumption in 2023 by 5% from the 4.8 million of HRC and 2.8
tahun sebelumnya mencapai 4,8 juta ton untuk HRC dan 2,8 juta million tons of CRC in the previous year. Nevertheless, the high
ton untuk CRC. Namun demikian, tingginya porsi impor dalam import portion in fulfilling the national steel consumption remains
pemenuhan konsumsi baja nasional masih menjadi tantangan a challenge for domestic steel producers, including the Company.
bagi produsen baja domestik, termasuk Perseroan.
Berdasarkan data dari Badan Pusat Statistik, impor baja untuk Based on data from the Central Bureau of Statistics, steel import
produk dengan HS code 72 mencapai 6,3 juta ton dari perkiraan for products with HS code 72 reached 6.3 million tons from the
total impor baja sebesar 7,2 juta ton di tahun 2022. Impor baja 7.2 million tons estimation for te year 2022. The largest steel
terbesar yaitu produk HRC dan CRC dengan kontribusi total import is for HRC and CRC products with a contribution of 46%
sekitar 46% dari total impor baja di Indonesia. from the total steel import in Indonesia.
Sehubungan dengan hal tersebut, maka upaya-upaya yang In connection with the above, efforts carried out by the Company
dilakukan Perseroan adalah sebagai berikut: are as follows:
1. Mendorong pemerintah dalam penerapan neraca komoditas 1. Support the govenrment in implementing the commodity
industri besi dan baja. Dengan adanya neraca komoditas ini balance of iron and steel industry. With this commodity
diharapkan dapat menjadi acuan dalam pemberian keputusan balance, it is hoped that it may serve as reference in issuing
izin impor serta pemberian izin investasi sehingga investasi import permit decisions and granting investment permmits so
dapat dilakukan secara tepat untuk menghindari terjadinya that investments may be accurately applied in order to prevent
kelebihan kapasitas. over capacity.
2. Mendorong pemerintah untuk penerapan trade remedies 2. Support the government in implementing trade remedies of
atas produk impor yang terindikasi perdagangan tidak sehat, import products indicated of unsound trading, such as the
seperti kebijakan Bea Masuk Anti Dumping (BMAD) dan Bea Anti-Dumping Customs (BMAD) and Safeguard Measure
Masuk Tindakan Pengamanan (BMTP). Import Duty (BMTP).
2022 Annual Report & Sustainability Report
171 PT Krakatau Steel (Persero) Tbk
Page 174
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
3. Mendorong peningkatan efektivitas program P3DN dan 3. Support the effectiveness of P3DN and import substitution
subsitusi impor melalui peningkatan pengawasan dan programs by increasing supervision and imposing strict
pemberian sanksi tegas serta melibatkan industri baja sanctions and involving the national steel industry from the
nasional sejak tahap perancangan dalam proyek-proyek design stage on national strategic projects.
strategis nasional.
4. Mendorong pemerintah dalam pengawasan implementasi 4. Support the government in supervising the implementation of
SNI terutama untuk produk impor agar dapat berfungsi SNI especially for imported products so that it can function
efektif sebagai non-tarif barrier serta meminimalisir adanya effectively as a non-tariff barrier and minimize SNI violations
pelanggaran SNI yang dapat merugikan industri baja nasional, that can harm the national steel industry, and
serta
5. Melakukan kerja sama dengan beberapa mitra strategis untuk 5. Collaboration with several strategic partners and downstream
memperkuat sektor hulu dan hilir Perseroan, baik di segmen sectors, both in the flat product and long product segments.
flat product maupun long product.
Selain itu, keterbatasan modal kerja untuk operasional dan In addition, limited working capital for operations and development
pengembangan juga menjadi tantangan bagi Perseroan. is also a challenge for the Company. The Company is demanded
Perseroan dituntut untuk dapat mengelola kas secara optimal to be able to manage cash optimally through the optimization of
melalui optimalisasi cash conversion cycle serta pemanfaatan cash conversion cycle as well as the use of financier services in
jasa financier dalam mendukung pengadaan bahan baku. support of procuring the raw materials.
Di tengah berbagai tantangan yang ada tersebut, Perseroan tetap In the midst of these challenges, the Company remains optimistic
optimis dalam menyambut tahun 2023 dengan berbekal program in welcoming 2023 armed with the transformation program that
transformasi yang akan terus dilakukan serta inisiatif strategis will continue to be carried out as well as other strategic initiatives
lainnya dalam rangka pengembangan dan penyelesaian utang. in the context of development and debt settlement.
PROYEKSI TAHUN 2023 PROJECTIONS IN 2023
Peningkatan/
RKAP 2023 Realisasi 2022 (Penurunan) (%)
Uraian Description
2023 Budget Realization in 2022 Increase/
(Decrease) (%)
Pendapatan Neto 1.868.642 2.238.533 83,48 Net Revenue
Laba Bruto 239.292 202.468 118,19 Gross Profit
Laba Operasi 118.383 34.306 345,1 Operating Profit
Laba Tahun Berjalan 88.419 22.644 390,5 Profit for the Year
Aset 3.248.286 3.162.434 102,71 Assets
Perseroan menargetkan volume penjualan produk baja tahun 2023 The company targets the sales volume of steel products in 2023
sebanyak 1.819.115 ton, lebih rendah 10,0% jika dibandingkan to be 1,819,115 tons, 10.0% lower than the actual sales volume
realisasi volume penjualan baja tahun 2022 yang mencapai of steel in 2022, which reached 2,021,869 tons. The decrease in
2.021.869 ton. Penurunan target volume penjualan di 2023 sales volume target in 2023 is due to the fact that in the 2023
disebabkan karena di RKAP 2023 pada Semester II Perseroan RKAP, in 2nd Semester, the company plans to carry out the HSM1
merencanakan melakukan inisiatif Joint Operation pabrik HSM1 factory Joint Operation initiative with PTKP.
dengan PTKP.
Sejalan dengan diturunkannya proyeksi target volume penjualan In line with the lowering of the projected sales volume target for
produk baja di 2023 maka proyeksi pendapatan dari hasil steel products in 2023, the projected revenue from sales of steel
penjualan produk baja juga mengalami penurunan sekitar 16,52% products will also decrease by around 16.52% in 2023, so that
pada 2023 mendatang sehingga target pendapatan neto tahun the net revenue target for 2023 is USD1,868.64 million.
2023 adalah sebesar USD1.868,64 juta.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
172
Page 175
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dari segi bottom line, Perseroan menargetkan peningkatan In terms of the bottom line, the company is targeting an increase
laba kotor sebesar 18,19% di tahun 2023, yaitu dari USD202,47 in gross profit of 18.19% in 2023, namely from USD202.47
juta menjadi sebesar USD239,29 juta di 2023. Demikian pula, million to USD239.29 million in 2023. Likewise, the company also
Perseroan juga memasang target laba operasi yang lebih besar sets a higher operating profit target in the coming year, namely
pada tahun mendatang yaitu sebesar USD118,38 juta atau USD118.38 million, or an increase of 245.08% compared to the
meningkat 245,08% dibandingkan realisasi tahun 2022. Sejalan realization in 2022. In line with the increase in the projected gross
dengan meningkatnya proyeksi target laba kotor dan laba operasi, profit and operating profit targets, the company is optimistic
Perseroan optimis dapat merangkul kinerja laba bersih yang lebih that it can achieve better net profit performance in 2023. This
baik pada 2023. Hal ini tercermin dari proyeksi target laba tahun is reflected in the projected current-year profit target for 2023,
berjalan untuk 2023 yang dipatok sebesar USD88,42 juta, tumbuh which is set at USD88.42 million, growing 290.48% from the net
290,48% dari perolehan laba bersih tahun 2022 sebesar USD22,64 profit in 2022 of USD22,64 million.
juta.
Dalam hal posisi keuangan, Perseroan memproyeksikan In terms of financial position, the company projects a decrease
penurunan liabilitas tahun 2023 sebesar 8,64% dibandingkan in liabilities in 2023 of 8.64% compared to the position in 2022
posisi tahun 2022 sebesar USD2.609,85 juta, menjadi senilai of USD2,609.85 million to USD2,384.38 million in 2023 due to
USD2.384,38 juta pada 2023 karena adanya rencana pembayaran the Tranche B debt repayment plan, which will be made at the
hutang Tranche B yang akan dilakukan di akhir tahun 2023. end of 2023.
ASPEK PEMASARAN MARKETING ASPECT
Strategi Pemasaran Marketing Strategy
Ditengah pemulihan ekonomi nasional, Perseroan memahami In the midst of national economic recovery, the Company
bahwa kegiatan pemasaran memegang peranan yang sangat understands that marketing activities play a very important role in
penting di dalam proses bisnis sehari-hari terutama dalam day-to-day business process especially in realizing income targets,
merealisasikan target pendapatan, memperluas pangsa pasar expand market share and optimizing the use of domestic products
dan optimalisasi pemanfaatan produk domestik untuk kebutuhan for national requirements. The marketing strategy applied by
nasional. Adapun strategi pemasaran yang diterapkan Perseroan the Company each year is determined after the management
setiap tahunnya ditentukan setelah manajemen melakukan riset conducts in-depth research or analysis on the needs of the market
atau analisa yang mendalam mengenai kebutuhan pasar serta as well as to know the latest information related to external
mengetahui informasi terkini terkait kondisi eksternal, seperti conditions, such as the aspects of the economy, international
aspek ekonomi, pasar baja internasional dan industri dalam steel market and domestic industries, supply/demand, pricing
negeri, supply/demand, harga dan tingkat persaingan usaha. and business competition.
Oleh sebab itu, dalam rangka menjawab tantangan bisnis di For this purpose, in the context of responding to the increasing
industri baja yang semakin dinamis, Perseroan telah merumuskan dynamics of business challenges in the steel industry, the
beberapa strategi pemasaran guna mempertahankan dan Company has formulated several marketing strategies in order to
meningkatkan pangsa pasar sebagai berikut: maintain and increase the market share as follows:
1. Menerapkan harga jual yang mengacu pada harga pasar 1. Apply selling price that refers to the market-based pricing;
(market based pricing);
2. Menjaga margin antara harga beli bahan baku (slab) dengan 2. Maintain a margin between selling price of raw material (slab)
harga jual produk; with product selling price;
3. Meningkatkan share of wallet (SOW) konsumen melalui 3. Increase the share of wallet (SOW) of consumers through the
program KAM dan DMP; KAM and DMP programs;
4. Bekerja sama dengan Kementerian PUPR, BUMN Karya 4. Cooperation with the Ministry of PUPR, BUMN Karya as well
maupun EPC swasta dalam rangka mendukung proyek- as private EPC in the effort to support the national strategic
proyek strategis nasional khususnya IKN; projects, spesifically IKN;
5. Mendukung langkah pemerintah terkait program TKDN 5. Support the government’s steps related to TKDN programs
melalui substitusi impor dengan penambahan kapasitas through import subsitition with additional HRC production
produksi HRC sebesar 1,5 juta ton/tahun menjadi 3,9 juta ton/ capacity of 1.5 million tons/yar to 3.9 million tons/year;
tahun;
2022 Annual Report & Sustainability Report
173 PT Krakatau Steel (Persero) Tbk
Page 176
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
6. Melakukan penetrasi pasar melalui program hilirisasi dan 6. Penetrate the market through downstream and digitalization
digitalisasi; programs;
7. Bekerja sama dengan Asosiasi Besi dan Baja Indonesia (IISIA) 7. Cooperation with the Indonesian Iron and Steel Association
dan Pemerintah untuk memproteksi pasar baja domestik dari (IISIA) and the Government to protect domestic steel market
membanjirnya barang impor yang terindikasi unfair trade from a flood of imported goods which indicate unfair trading
(Anti-Dumping, Circumvention), serta pemberlakuan SNI (Anti-Dumping, Circumvention), as well as the mandatory
secara wajib untuk produk baja hulu hingga hilir dalam rangka enforcement of SNI for upstream to downstream steel
menjaga keselamatan dan keamanan bagi pengguna baja products in order to to maintain safetly and security for steel
serta persaingan bisnis yang sehat. users as well as fiar business competition.
Pangsa Pasar Market Share
Perseroan merupakan produsen baja di Indonesia yang secara The Company is a steel producer in Indonesia that consistently
konsisten menghasilkan berbagai produk baja unggulan, seperti produces various steel products of excellence, such as hot steel
baja lembaran panas, baja lembaran dingin, pipa baja, baja sheets, cold steel sheets, steel pipes, reinforcing steel, with
tulangan, dengan pasar mayoritas di domestik. domestic majority market.
Atas pengalaman panjang di industri baja dan kemampuan Of the long experience in the steel industry and the Company’s
Perseroan dalam menghasilkan sejumlah baja dengan kualitas capability to produce a number of the best quality steel, thus until
terbaik, maka hingga akhir 2022, Perseroan masih menjadi the end of the year 2022, the Company remained as leader of the
pemimpin pasar dalam negeri, khususnya untuk produk baja local market, specifically in hot steel sheet (HRC) products, which
lembaran panas (HRC) menguasai pangsa pasar sebesar 35,04% dominate the market share with 35.04% and cold steel sheet
dan baja lembaran dingin (CRC) sebesar 12,35%. (CRC) with 12.35%.
KEBIJAKAN DIVIDEN DIVIDEND POLICY
Berdasarkan ketentuan hukum yang berlaku di Indonesia, In accordance with applicable laws in Indonesia, distribution of
pembagian dividen dilakukan berdasarkan keputusan Rapat dividend is carried out based on the resolutions of the Annual
Umum Pemegang Saham Tahunan (RUPST) atau Rapat Umum General Meeting of Shareholders (AGMS) or the Extraordinary
Pemegang Saham Luar Biasa (RUPSLB). Sebelum berakhirnya General Meeting of Shareholders (EGMS). Prior to the end
periode laporan keuangan tahunan, dividen interim dapat of the annual financial reporting period, interim dividend may
dibagikan sepanjang hal itu diperbolehkan oleh Anggaran Dasar be distributed as long as such distribution is allowable by the
Perseroan dan pembagian dividen interim tidak menyebabkan Company’s Articles of Association and that the distribution of
aset bersih Perseroan menjadi kurang dari modal ditempatkan interim dividend does not cause the Company’s net assets to
dan disetor penuh dan cadangan wajib Perseroan. be lower than the issued and fully paid-in capital and mandatory
reserves of the Company.
Pembagian dividen interim tersebut ditetapkan oleh Direksi Such distribution of interim dividend is determined by the Board
setelah mendapat persetujuan dari Dewan Komisaris. Jika setelah of Directors upon approval from the Board of Commissioners. In
berakhirnya periode laporan keuangan tahunan dimana terjadi the event following the end of the annual financial report period
pembagian dividen interim Perseroan mengalami kerugian, maka where interim dividend distribution occurs the Company suffers
dividen interim yang telah dibagikan tersebut harus dikembalikan a loss, then the distributed interim dividend must be returned by
oleh pemegang saham kepada Perseroan. Dewan Komisaris serta the shareholders to the Company. The Board of Commissioners
Direksi akan bertanggung jawab secara tanggung renteng untuk as well as the Board of Directors shall be collegially responsible
pengembalian dimaksud jika dividen interim tidak dikembalikan for the return of the distributed interim dividend in the event the
oleh pemegang saham. concerned dividend is not returned by the shareholders.
Dengan tetap memperhatikan persetujuan Rapat Umum With due note of the resolutions of the Company’s General
Pemegang Saham Perseroan, Direksi Perseroan dapat dari waktu Meeting of Shareholders, the Board of Directors of the Company
ke waktu, mengubah kebijakan pembagian dividen Perseroan. may, from time to time, amend the Company’s policy on dividend
Pembayaran dividen di masa yang akan datang akan bergantung, distribution. Future payments of dividend will depend, among
antara lain, pada hasil operasi, laba ditahan, kebutuhan kas, others, on results of operations, retained profit, cash requirement,
kondisi keuangan, peluang bisnis, kepatuhan terhadap peraturan financial condition, business opportunity, compliance with laws
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
174
Page 177
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
dan perundang-undangan, serta faktor-faktor lain yang dianggap and regulations, as well as other factors regarded as relevant by
relevan oleh Direksi Perseroan. Tidak ada jaminan bahwa the Company’s Board of Directors. There is no assurance that the
Perseroan akan mampu membayar dividen atau akan membayar Company will be capable to pay dividend or will pay dividend or
dividen atau keduanya di masa yang akan datang. both in times ahead.
Dividen akan dibayarkan dalam Rupiah. Pemegang saham pada Dividend will be paid in Rupiah. Shareholders at recording date
recording date akan memperoleh hak atas dividen dalam jumlah shall receive their right for the full amount of dividend and subject
penuh dan dikenakan pajak penghasilan yang berlaku dalam to income tax in force by taxation provisions in Indonesia. Dividend
ketentuan perpajakan di Indonesia. Dividen yang diterima oleh received by shareholders from outside of Indonesia is subject to
pemegang saham dari luar Indonesia akan dikenakan pajak income tax in accordance with taxation provisions in Indonesia.
penghasilan sesuai dengan ketentuan perpajakan di Indonesia.
Pada tahun 2022, Perseroan tidak melakukan pembayaran In the year 2022, the Company did not carry out payment of
deviden atas kinerja tahun buku 2021 karena saldo laba bersih dividend for the performance in fiscal year 2021 as net profit
belum bisa menutupi akumulasi kerugian Perseroan dari tahun- balance was unable to cover the Company’s accumulated losses
tahun sebelumnya. Sesuai dengan ketentuan Pasal 70 Undang- from the previous years. In accordance with Article 70 of Law No.
Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas, 40 of Year 2007 on Limited Liability Companies, as the Company
karena Perseroan masih mencatatkan saldo laba negatif, remained with negative profit balance, the Company did not
sehingga Perseroan tidak melakukan pembayaran deviden di conduct any payment of dividend in 2022.
tahun 2022.
PROGRAM KEPEMILIKAN SAHAM OLEH PROGRAM OF SHARE OWNERSHIP BY EMPLOYEES
KARYAWAN DAN/ATAU MANAJEMEN YANG AND/OR MANAGEMENT IMPLEMENTED BY THE
DILAKSANAKAN PERUSAHAAN (ESOP/MSOP) COMPANY (ESOP/MESOP)
Pada tahun 2022, Perseroan tidak memiliki program kepemilikan In the year 2022, the Company did not retain the program of share
saham oleh karyawan dan/atau manajemen yang dilaksanakan ownership by employees and/or management implemented
perusahaan (ESOP/MSOP), sehingga tidak ada informasi yang by the Company (ESOP/MESOP), thus, there is no information
dapat disampaikan terkait program ini. related to this program to be disclosed.
REALISASI PENGGUNAAN DANA HASIL REALIZATION OF THE USE OF PROCEEDS FROM
PENAWARAN UMUM PUBLIC OFFERING
Realisasi Penggunaan Dana Penawaran Umum Terbatas I Realization of Use of Proceeds from Limited Public Offering I for
Penambahan Modal dengan Hak Memesan Efek Terlebih Dahulu Addition of Capital through Pre-emptive Rights (PMHMETD I). Net
(PMHMETD I). Dana bersih yang diperoleh dari Penawaran Umum funds obtained from the Limited Public Offering I for Addition of
Terbatas untuk Penambahan Modal dengan Memberikan Hak Capital through Pre-emptive Rights I (“PMHMETD I”) which were
Memesan Efek Terlebih Dahulu I (“PMHMETD I”) yang dicatatkan listed on the Indonesia Stock Exchange on November 10, 2016
di Bursa Efek Indonesia pada tanggal 10 November 2016 adalah was Rp1,861,824 million.
sebesar Rp1.861.824 juta.
Sesuai keputusan RUPST Tahun Buku 2019, rencana Based on Resolution of the AGMS for Fiscal Year 2019, the use of
penggunaannya adalah untuk memenuhi kebutuhan investasi fund plan are for fulfilling the need of investment in Hot Strip Mill
proyek pembangunan Pabrik Hot Strip Mill #2 (“HSM #2”) dan dari #2 (“HSM #2”) plant construction project and from originally for
semula untuk Proyek Pembangunan Pembangkit Listrik Tenaga Construction of Steam (Coal) Power Plant 1x150 MW to become
Uap (Batubara 1 x 150 MW) menjadi untuk modal kerja untuk for working capital for purchasing raw material (HSM Plant).
pembelian bahan baku (Pabrik HSM).
Adapun realisasi penggunaan dana PMN per 31 Desember 2022 The realization of the use of PMN funds as of 31 December 2022
telah digunakan seluruhnya sesuai dengan peruntukannya dan has been used entirely in accordance with its allocation and this
hal tersebut sudah di laporkan pada TW4 tahun 2021. has been reported in TW4 of 2021.
2022 Annual Report & Sustainability Report
175 PT Krakatau Steel (Persero) Tbk
Page 178
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
INFORMASI MATERIAL MENGENAI INVESTASI, MATERIAL INFORMATION ON INVESTMENT,
EKSPANSI, DIVESTASI, PENGGABUNGAN/ EXPANSION, DIVESTMENT, BUSINESS MERGER/
PELEBURAN USAHA, AKUISISI DAN CONSOLIDATION, ACQUISITION AND DEBT/
RESTRUKTURISASI UTANG/MODAL CAPITAL RESTRUCTURING
Pada tahun 2022, Perseroan melakukan penambahan peyertaan In the year 2022, the Company made additional equity placement
modal berupa Pabrik Hot Strip Mill #2 kepada PT Krakatau Posco in the form of Hot Strip Mill #2 to PT Krakatau Posco, a joint
yang merupakan perusahaan joint venture antara PT Krakatau venture company between PT Krakatau Steel and Posco Holdings
Steel dengan Posco Hodings Inc. Transkasi tersebut memiliki nilai Inc. The transaction was noted at the amount of USD308,164,800.
sebesar USD308.164.800.
Dengan adanya transaksi tersebut kepemilikan saham Perseroan With this transaction, the Company’s share ownership at
di PT Krakatau Posco meningkat dari 30% menjadi 50% serta PT Krakatau Posco increased from 30% to 50% and has reduced
mengurangi beban keuangan Perseroan senilai USD246.987.322. financial burden of USD246,987,322. In addition, the Company
Selain itu, Perseroan juga mendapatkan kompensasi uang tunai also received a cash compensation of USD90,000,000 from
sebesar USD90.000.000 dari PT Krakatau Posco. PT Krakatau Posco.
INFORMASI MATERIAL MENGENAI TRANSAKSI MATERIAL INFORMATION ON AFFILIATED
AFILIASI DAN MENGANDUNG BENTURAN TRANSACTIONS AND WHICH CONTAIN CONFLICT
KEPENTINGAN OF INTEREST
Sepanjang tahun 2022, Perseroan tidak melakukan transaksi yang Throughout the year 2022, the Company did not conduct any
mengandung benturan kepentingan namun melakukan transaksi transactions that created conflicts of interest, but rather, it
dengan pihak-pihak berelasi sebagaimana didefinisikan dalam conducted related-party transactions. as defined in PSAK No.
PSAK No. 7 (revisi 2010) mengenai “Pengungkapan Pihak-pihak 7 (revised in 2010) on “Disclosure of Related Parties”. Related
Berelasi”. Pihak berelasi adalah orang atau entitas yang terkait parties are individuals or entities related with the reporting entity
dengan entitas pelapor: as follows defined as follows:
1. Orang atau anggota keluarga terdekatnya dikatakan memiliki 1. An individual or closest family members of the concerned
relasi dengan Perseroan jika orang tersebut: individual is said to have relations with the Company if the
a. memiliki pengendalian ataupun pengendalian bersama individual:
terhadap Perseroan; a. has control or collegiate control of the Company;
b. memiliki pengaruh signifikan terhadap Perseroan; atau b. has significant influence in the Company; or
c. merupakan personil manajemen kunci dari Perseroan c. is a key management personnel of the Company or parent
ataupun entitas induk. entity.
2. Sedangkan suatu entitas dikatakan memiliki relasi dengan 2. While an entity is said to have relations with the Company if
Perseroan jika memenuhi salah satu dari hal berikut ini: fulfills one of the following:
a. entitas tersebut dan Perseroan adalah anggota dari a. the entity and the Company are members of the same
kelompok usaha yang sama, merupakan entitas asosiasi business group, associated entity or joint venture from the
atau ventura bersama dari Perseroan (atau entitas Company (or such associated entity or joint venture are
asosiasi atau ventura bersama tersebut merupakan members of the business group where the Company is a
anggota suatu kelompok usaha dimana Perseroan adalah member of the concerned business group);
anggota dari kelompok usaha tersebut);
b. entitas tersebut dan Perseroan adalah ventura bersama b. the concerned entity and the Company are in joint venture
dari pihak ketiga yang sama; from the same third party;
c. satu entitas yang merupakan ventura bersama dari c. one entity that is a joint venture from the Company
Perseroan dan entitas lain yang merupakan entitas and another entity that is an associated entity from the
asosiasi dari Perseroan; Company;
d. merupakan suatu program imbalan pascakerja untuk d. a post-employment benefit program for employee benefits
imbalan kerja dari Perseroan atau entitas yang terkait from the Company or entity related to the Company. In the
dengan Perseroan. Jika Perseroan adalah penyelenggara event the Company is the organizer of the program, then
program tersebut, maka entitas sponsor juga berelasi the sponsoring entity is also related with Company;
dengan Perseroan;
e. entitas yang dikendalikan atau dikendalikan bersama oleh e. an entity controled or collegially controled by an individual
orang yang diidentifikasi dalam angka (1) di atas; identified in point (1) above;
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
176
Page 179
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
f. orang yang diidentifikasi dalam angka (1) memiliki f. an individual identified in point (1) with significant
pengaruh signifikan terhadap entitas atau personil influence on the entity or key management personnel of
manajemen kunci dari entitas tersebut (atau entitas induk the concerned entity (or parent entity of the concerned
dari entitas); dan entity); and
g. entitas atau anggota dari kelompok yang mana entitas g. an entity or member of the group of which the entity is
merupakan bagian dari kelompok tersebut, menyediakan part of the concerned group, provides key management
jasa personil manajemen kunci kepada entitas pelapor personnel services to the reporting entity or to the parent
atau kepada entitas induk dari entitas pelapor. entity of the reporting entity.
Alasan Dilakukannya Transaksi Reason Behind Transactions
Seperti halnya transaksi pada umumnya, transaksi dengan pihak As in general transactions, the Company’s transactions with
berelasi yang dilakukan Perseroan merupakan transaksi rutin yang related parties are routine transactions that intended to support
bertujuan untuk mendukung kegiatan operasional Perseroan. the Company's operational activities.
Transaksi dengan Pihak Afiliasi/Pihak Berelasi Transactions with Affiliated Parties/Related Parties
Seluruh transaksi antara Perseroan dan pihak-pihak berelasi The Company's transactions with related parties below are routine
di bawah ini merupakan transaksi rutin yang bertujuan untuk transactions intended to generate income. The following is a
menghasilkan pendalatan usaha. Berikut ini adalah rangkuman summary of the balance of transactions between the Company
saldo transaksi antara Perseroan dengan pihak-pihak berelasi and related parties as also disclosed in the Notes to the Annual
sebagaimana telah diungkapkan juga dalam Catatan Atas Financial Statements No. 8 for the financial year ending December
Laporan Keuangan Tahunan No.8 untuk tahun buku yang berakhir 31, 2022:
pada 31 Desember 2022:
PENJUALAN PIHAK BERELASI
Related Parties Sales (dalam ribuan USD | in thousand USD)
Uraian Selisih Tingkat Kenaikan/Penurunan (%)
2022 2021
Description Difference Rate of Increase/Decrease (%)
Pihak Berelasi | Related Parties
KWOSM 60.152 78.631 (18.479) (23,5)
KP 56.449 37.371 19.078 51,1
KNSS 4.408 - 4.408 0,0
IJSC 2.396 5.748 (3.352) (58,3)
Kerismas 1.488 8.011 (6.523) (81,4)
Lain-Lain masing-masing di bawah USD5.000 | Others each under
12.011 7.633 4.378 57,4
USD5,000
Sub-total 136.904 137.394 (490) (0,4)
Entitas Berelasi dengan Pemerintah | Entities related to the
102.731 65.571 37.160 56,7
Government
Jumlah | Total 239.635 202.965 36.670 18,1
Persentase terhadap total pendapatan neto konsolidasian
10,71 9,59 1,1 11,6
Percentage to total consolidated net revenue
PEMBELIAN BARANG/JASA - PIHAK BERELASI
Purchase of Goods/Services - Related Parties (dalam ribuan USD | in thousand USD)
Uraian Selisih Tingkat Kenaikan/Penurunan (%)
2022 2021
Description Difference Rate of Increase/Decrease (%)
Pihak Berelasi | Related Parties
KP 947.477 959.159 (11.682) (1,2)
SII 3.779 5.076 (1.297) (25,6)
Lain-Lain masing-masing di bawah USD5.000 | Others each under
2.978 1.616 1.362 84,3
USD5,000
Sub-total 954.234 965.851 (11.617) (1,20)
Entitas Berelasi dengan Pemerintah | Entities related to the
50.128 67.719 (17.591) (26,0)
Government
Jumlah | Total 1.004.362 1.033.570 (29.208) (2,83)
Persentase terhadap total beban pokok pendapatan konsolidasian
49,33 53,98 (4,7) -8,6
Percentage to total consolidated cost of revenue
2022 Annual Report & Sustainability Report
177 PT Krakatau Steel (Persero) Tbk
Page 180
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Penjelasan Mengenai Kewajaran Transaksi Explanation Regarding the Fairness of Transaction
Semua transaksi dengan pihak yang berelasi telah dilakukan All transactions with related parties have been carried out under
dengan persyaratan, tingkat harga, dan kondisi normal standard terms, price levels, and conditions as with third parties,
sebagaimana yang dilakukan dengan pihak ketiga, serta sudah as well as in accordance with the arm's-length principle. There are
memenuhi prinsip transaksi yang wajar (arm's-length principle). no pricing policies and transaction terms differences between
Tidak ada perbedaan kebijakan harga dan syarat transaksi antara related parties and third parties.
pihak-pihak berelasi dan pihak ketiga.
Kebijakan Perusahaan terkait Mekanisme Review atas Company Policy Regarding Transaction Review
Transaksi Mechanism
Mekanisme review atas transaksi dengan pihak-pihak berelasi Transactions with related parties are reviewed through an audit
dilakukan melalui proses audit, khususnya audit yang telah process, in particular audits conducted by the public accountant
dilakukan oleh Akuntan Publik dan dipublikasikan, dimana and published, according to PSAK 7 (revised 2014) regarding
mekanisme ini tertuang dalam PSAK 7 (revisi 2014) tentang "Related Party Disclosures".
"Pengungkapan Pihak-Pihak Berelasi".
Pemenuhan Peraturan dan Ketentuan Terkait Fulfillment of Related Regulations and Provisions
Pemenuhan peraturan dan ketentuan terkait, yaitu Standar By disclosing PSAK 7 (revised 2014) regarding “Related Party
Akuntansi Keuangan (SAK) di Indonesia dilakukan melalui upaya Disclosures” in the Company's audited financial statements for
pengungkapan PSAK 7 (revisi 2014) tentang "Pengungkapan the financial year ending December 31, 2022, which have been
Pihak-Pihak Berelasi" dalam laporan keuangan Perseroan untuk audited by the Public Accountant, the Company is ensuring
tahun buku yang berakhir pada 31 Desember 2022 yang telah compliance with related regulations and provisions, namely
diaudit oleh Akuntan Publik. Financial Accounting Standards (SAK) in Indonesia.
Pernyataan Direksi atas Transaksi Berelasi Tahun The Board of Directors' Statement on Related
2022 Transactions in 2022
Direksi berpendapat bahwa seluruh transaksi yang dilakukan The Board of Directors is of the opinion that all transactions
Perseroan dengan pihak-pihak berelasi selama tahun 2022 carried out by the Company with related parties during 2022 have
sudah memenuhi prinsip nilai yang wajar (arm’s length) sesuai fulfilled the principle of fair value (arm's length) in accordance
dengan regulasi dan standar akuntansi keuangan yang berlaku di with regulations and financial accounting standards in force in
Indonesia. Indonesia.
Peran Dewan Komisaris dan Komite Audit dalam The Role of the Board of Commissioners and the
Mengawasi Jalannya Prosedur Transaksi dengan Audit Committee in Supervising the Procedures for
Pihak Berelasi Transactions with Related Parties
Dewan Komisaris melalui Komite Audit meninjau setiap transaksi The Board of Commissioners through the Audit Committee
material yang dilakukan oleh Perseroan dengan pihak-pihak reviews every material transaction carried out by the Company
berkepentingan yang berpotensi menimbulkan terjadinya with interested parties that has the potential to cause a conflict
benturan kepentingan. Aktivitas pengawasan ini dilakukan sebagai of interest. As part of internal control, this supervisory activity
bentuk pengendalian internal untuk memastikan terlaksananya ensures that financial management adheres to transparency
pengelolaan keuangan yang menjunjung tinggi prinsip-prinsip and accountability principles, as well as to ensure that all of
transparansi dan akuntabilitas, serta untuk menjamin bahwa these transactions have been carried out in accordance with
semua transaksi tersebut sudah dilaksanakan sesuai dengan generally accepted business practices and meet the principles of
praktik bisnis yang berlaku umum antara dan memenuhi prinsip transactions at fair value (arm's length principle).
transaksi pada nilai yang wajar (arm’s length principle).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
178
Page 181
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PERUBAHAN KETENTUAN PERUNDANG- CHANGES IN STATUTORY PROVISIONS THAT
UNDANGAN YANG BERPENGARUH SIGNIFIKAN INFLUENCE SIGNIFICANTLY
Pada tahun 2022, terdapat perubahan perubahan pada sejumlah In 2022, there were changes to a number of laws and regulations
peraturan dan perundang-undangan yang berpengaruh signifikan that significantly affected the Company's business activities,
terhadap kegiatan usaha Perseroan, antara lain sebagai berikut: including the following:
Peraturan Perundang-Undangan Perihal Dampak Bagi Perseroan
No.
Laws and Regulations Subject Impact to the Company
1 Peraturan Menteri Badan Usaha Perubahan atas Peraturan Menteri Pada tanggal 15 September 2022, Menteri Badan Usaha Milik Negara telah
Milik Negara Nomor PER-6/ Badan Usaha Milik Negara Nomor menetapkan perubahan pengaturan Program Tanggung Jawab Sosial dan
MBU/09/2022 PER-05/MBU/04/2021 tentang Lingkungan Badan Usaha Milik Negara. Ketentuan ini mengatur mengenai
Program Tanggung Jawab Sosial program tanggung jawab sosial dan lingkungan Badan Usaha Milik Negara,
dan Lingkungan Badan Usaha pengelolaan program tanggung jawab sosial dan lingkungan BUMN, komite
Milik Negara tanggung jawab sosial dan lingkungan BUMN, dan kinerja program tanggung
jawab sosial dan lingkungan BUMN. Dengan ditetapkannya peraturan ini, maka
Perseroan dapat hadir sebagai bagian dari agent of development di tengah-
tengah masyarakat khususnya masyarakat sekitar, sehingga kehadiran dari
Perseroan dapat dirasakan langsung manfaatnya oleh masyarakat sekitar,
yang pada akhirnya kegiatan Perseroan mendapatkan dukungan dan peran
aktif dari masyarakat sekitar.
Regulation of the Minister of State- Amendment to the Regulation On 15 September 2022, the Minister of State-Owned Enterprises has
Owned Enterprises Number PER- of the Minister of State-Owned stipulated the amendment to the regulation of the Social and Environmental
6/MBU/09/2022 Enterprises Number PER-05/ Responsibility Program of State-Owned Enterprises. This provision regulates
MBU/04/2021 on the Social and the social and environmental responsibility programmes of State-Owned
Environmental Responsibility Enterprises, the management of SOEs' social and environmental responsibility
Programme of State-Owned programmes, SOEs' social and environmental responsibility committees, and
Enterprises. the performance of SOEs' social and environmental responsibility programmes.
With the stipulation of this regulation, the Company can be present as part of
the agent of development in the midst of society, especially the surrounding
community, so that the presence of the Company can be felt directly by the
surrounding community, which in turn the Company's activities get support and
active role from the surrounding community.
2 Peraturan Menteri Badan Usaha Penerapan Manajemen Risiko Pada tanggal 1 September 2022, Menteri Badan Usaha Milik Negara telah
Milik Negara Nomor PER-5/ pada Badan Usaha Milik Negara menetapkan pengaturan mengenai Penerapan Manajemen Risiko Pada
MBU/09/2022 Badan Usaha Milik Negara. Ketentuan ini mengatur pengelolaan manajemen
risiko sesuai standar, sehingga penatakelolaan risiko terintegrasi secara
konsolidasi di Kementerian Badan Usaha Milik Negara. Dengan ditetapkannya
peraturan ini, maka Perseroan memiliki serangkaian prosedur dan metodologi
terstruktur yang digunakan untuk mengidentifikasi, mengukur, mengendalikan,
dan memantau risiko yang timbul dari seluruh kegiatan usaha BUMN, dan
mencakup Sistem Pengendalian Intern, dan Tata Kelola Terintegrasi.
Regulation of the Minister of State- Implementation of Risk On 1 September 2022, the Minister of State-Owned Enterprises has stipulated
Owned Enterprises Number PER- Management in State-Owned regulations regarding the Implementation of Risk Management in State-Owned
5/MBU/09/2022 Enterprises Enterprises. This law regulates risk management according to standards, so
that risk management is integrated in a consolidated manner in the Ministry of
State-Owned Enterprises. With the enactment of this regulation, the Company
has a structured set of procedures and methodologies used to identify,
measure, control and monitor risks arising from all BUMN business activities,
and includes the Internal Control System, and Integrated Governance.
2022 Annual Report & Sustainability Report
179 PT Krakatau Steel (Persero) Tbk
Page 182
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Peraturan Perundang-Undangan Perihal Dampak Bagi Perseroan
No.
Laws and Regulations Subject Impact to the Company
3 Peraturan Menteri Badan Usaha Perubahan atas Peraturan Menteri Pada tanggal 20 September 2022, Menteri Badan Usaha Milik Negara telah
Milik Negara Nomor PER-7/ Badan Usaha Milik Negara menetapkan perubahan pengaturan mengenai Tata Cara Pengangkatan, Dan
MBU/09/2022 Nomor PER-11/MBU/07/2021 Pemberhentian Anggota Direksi Badan Usaha Milik Negara. Ketentuan ini
tentang Persyaratan, Tata mengatur mengenai persyaratan anggota Direksi BUMN, manajemen talenta,
Cara Pengangkatan, dan manajemen suksesi, uji kelayakan dan kepatutan, tata cara pengangkatan
Pemberhentian Anggota Direksi anggota Direksi BUMN, alasan dan tata cara pemberhentian anggota Direksi
Badan Usaha Milik Negara BUMN, dan tata cara pengusulan dalam pengangkatan/pemberhentian melalui
teknologi informasi di Kementerian BUMN. Dengan ditetapkannya peraturan
ini, maka sangat mendukung program transformasi dari Perseroan dimana
penetapan calon anggota Direksi Perseroan dipilih melalui mekanisme yang
sangat transparan dan seleksi yang komprehensif sehingga Direksi yang
ditetapkan dapat memberikan kontribusi yang maksimal terhadap kinerja
Perseroan.
Regulation of the Minister of State- Amendment to Regulation of On 20 September 2022, the Minister of State-Owned Enterprises has stipulated
Owned Enterprises Number PER- the Minister of State-Owned amendments to the regulation on the Procedures for Appointment, and
7/MBU/09/2022 Enterprises Number PER- Dismissal of Members of the Board of Directors of State-Owned Enterprises.
11/MBU/07/2021 regarding These provisions regulate the requirements for members of the Board of
Requirements, Procedures for Directors of SOEs, talent management, succession management, fit and proper
Appointment, and Dismissal of tests, procedures for the appointment of members of the Board of Directors
Members of the Board of Directors of SOEs, reasons and procedures for dismissal of members of the Board of
of State-Owned Enterprises. Directors of SOEs, and procedures for proposing appointment/dismissal
through information technology at the Ministry of SOEs. With the enactment
of this regulation, it is very supportive of the transformation programme of
the Company where the appointment of candidates for the Board of Directors
of the Company is selected through a very transparent mechanism and
comprehensive selection so that the appointed Directors can make a maximum
contribution to the performance of the Company.
4 Surat Edaran Menteri Badan Kebijakan Berperilaku Saling Pada tanggal 14 April 2022, Menteri Badan Usaha Milik Negara Republik
Usaha Milik Negara Nomor SE-3/ Menghargai Di Tempat Kerja Indonesia telah menetapkan Surat Edaran mengenai Kebijakan Berperilaku
MBU/04/2022 (Respectful Workplace Policy) Di Saling Menghargai Di Tempat Kerja (Respectful Workplace Policy) Di
Lingkungan Badan Usaha Milik Lingkungan Badan Usaha Milik Negara. Ketentuan ini mengatur tentang
Negara lingkungan kerja yang aman, menghargai serta melindungi harkat dan
martabat manusia, mengedepankan sikap saling menghormati, bebas dari
diskriminasi, pengucilan dan pembatasan, perundungan dan pelecehan serta
berbagai bentuk kekerasan lainnya bagi mental maupun fisik bagi seluruh insan
BUMN dalam rangka menciptakan lingkungan kerja yang kondusif, inklusif, dan
produktif untuk mendorong keberlanjutan perusahaan dan menjunjung tinggi
Hak Asasi Manusia.
Circular Letter of the Minister of Respectful Workplace Policy On 14 April 2022, the Minister of State-Owned Enterprises of the Republic of
State-Owned Enterprises Number within the Environment of State- Indonesia has stipulated a Circular Letter regarding Respectful Workplace
SE-3/MBU/04/2022 Owned Enterprises Policy within State-Owned Enterprises. This provision regulates a safe work
environment, respects and protects human dignity, promotes mutual respect, is
free from discrimination, exclusion and restriction, bullying and harassment and
various other forms of violence for mental and physical for all SOE personnel
in order to create a conducive, inclusive and productive work environment to
encourage company sustainability and uphold human rights.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
180
Page 183
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Peraturan Perundang-Undangan Perihal Dampak Bagi Perseroan
No.
Laws and Regulations Subject Impact to the Company
5 Surat Edaran Menteri Badan Optimalisasi Pelaksanaan Pada tanggal 27 Juni 2022, Menteri Badan Usaha Milik Negara Republik
Usaha Milik Negara Nomor SE-5/ Program Jaminan Kesehatan Indonesia telah menetapkan Surat Edaran mengenai Optimalisasi Pelaksanaan
MBU/06/2022 Nasional Pada Badan Usaha Milik Program Jaminan Kesehatan Nasional Pada Badan Usaha Milik Negara.
Negara Ketentuan ini mengatur tentang pelaksanaan pemenuhan jaminan kesehatan
bagi anggota Direksi, anggota Dewan Komisaris/Dewan Pengawas, dan
karyawan BUMN beserta keluarganya untuk memastikan dan mendaftarkan
dalam Program Jaminan Kesehatan Nasional pada BPJS Kesehatan.
Circular Letter of the Minister of Optimising the Implementation On 27 June 2022, the Minister of State-Owned Enterprises of the Republic of
State-Owned Enterprises Number of the National Health Insurance Indonesia has stipulated a Circular Letter on Optimising the Implementation
SE-5/MBU/06/2022 Program in State-Owned of the National Health Insurance Program in State-Owned Enterprises. This
Enterprises provision regulates the implementation of health insurance fulfilment for
members of the Board of Directors, members of the Board of Commissioners
/Supervisory Board, and employees of BUMN and their families to ensure and
register in the National Health Insurance Program at BPJS Health.
PERUBAHAN KEBIJAKAN AKUNTANSI CHANGES IN ACCOUNTING POLICY
Selama tahun 2022, tidak ada perubahan kebijakan akuntansi di In 2022, there is no change in accounting policy in the Company.
Perseroan.
KELANGSUNGAN USAHA BUSINESS CONTINUITY
Berikut ini adalah kondisi Perseroan pada 31 Desember 2022 The following is the Company's condition as of December 31,
yang terkait dengan kelangsungan usaha: 2022 related to going concern:
Terdapat liabilitas jangka pendek Perseroan melebihi aset The Company's current liabilities exceeded its current assets by
lancarnya sebesar USD1.327,1 juta yang terutama disebabkan USD1,327.1 million mainly due to:
oleh:
- Adanya pinjaman Tranche B sebesar USD501,70 juta yang - Tranche B loan amounting to USD501.70 million which will
akan jatuh tempo pada bulan Desember 2023. mature in December 2023.
- Adanya pinjaman Tranche A (porsi yang sebelumnya - Tranche A loan (the portion previously classified as long-term
diklasifikasikan sebagai liabilitas jangka panjang), pinjaman liabilities), Tranche C loan, and Mandatory Convertible Bonds
Tranche C, dan Obligasi Wajib Konversi (“OWK”) masing-masing ("OWK") amounting to USD151.41 million, USD924.53 million
sebesar USD151,41 juta, USD924,53 juta dan USD110,50 juta and USD110.50 million due within the next twelve months
yang jatuh tempo dalam waktu dua belas bulan ke depan yang respectively due to the breach of non-financial covenants.
disebabkan oleh pelanggaran persyaratan non-keuangan.
Selama tahun 2022, terdapat biaya keuangan signifikan yang During 2022, there were significant finance costs incurred by the
ditanggung oleh Perseroan yang lebih tinggi dari laba operasi Company which were higher than the operating profit generated
yang dihasilkan oleh Perseroan (laba operasi konsolidasian dan by the Company (consolidated operating profit and finance
biaya keuangan masing-masing sebesar USD34,31 juta dan costs amounted to USD34.31 million and USD171.66 million
USD171,66 juta). respectively).
Selanjutnya, pada tanggal 5 Mei 2023, telah terjadi kecelakaan Furthermore, on May 5, 2023, there was a fire accident at the
kebakaran di fasilitas pabrik Hot Strip Mill 1 (“HSM 1”) milik Company's Hot Strip Mill 1 ("HSM 1") plant facility which caused
Perseroan yang menyebabkan pabrik tersebut tidak dapat the plant to be unable to operate.
beroperasi.
2022 Annual Report & Sustainability Report
181 PT Krakatau Steel (Persero) Tbk
Page 184
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Kombinasi hal-hal tersebut diatas menimbulkan keraguan The combination of the above matters raises significant doubts
yang signifikan terhadap kemampuan Perseroan untuk about the Company's ability to maintain its business continuity.
mempertahankan kelangsungan usahanya.
Menghadapi kondisi di atas manajemen melaksanakan dan akan Faced with the above conditions, the management has
melaksanakan rencana transformasi dan restrukturisasi sebagai implemented and will implement the following transformation
berikut: and restructuring plans:
i. Pinjaman Tranche B i. Tranche B Loan
1. Pada Februari 2023, Perseroan telah mendivestasikan 1. In February 2023, the Company has divested the shares
saham PT KDL dan PT KTI dengan jumlah nilai masing- of PT KDL and PT KTI with total value of Rp2,255 trillion
masing sebesar Rp2.255 triliun (setara dengan USD144,63 (equivalent to USD144.63 million) and Rp985 billion
juta) dan Rp985 miliar (setara dengan USD63,17 juta), (equivalent to USD63.17 million), respectively, which have
yang sudah digunakan untuk melunasi sebagian pinjaman been used to repay part of the Tranche B loan on January
Tranche B pada tanggal 3 Januari 2023 dan 8 Maret 2023. 3, 2023 and March 8, 2023.
2. Perseroan akan menggunakan dana dari KP berkaitan 2. The Company will use funds from KP in connection
dengan penyerahan fasilitas pabrik HSM 2 kepada with the transfer of the HSM 2 plant facility to KP, seek
KP, mengupayakan penjualan tanah-tanah dan akan the sale of land and will divest part of PT KBS shares to
melakukan divestasi sebagian saham PT KBS kepada strategic investors to repay the remaining Tranche B loan
investor strategis untuk melunasi sisa pinjaman Tranche in accordance with the restructuring plan.
B sesuai dengan rencana restrukturisasi.
ii. Pinjaman Tranche A dan Tranche C ii. Tranche A and Tranche C Loans
Perseroan telah mengirimkan surat permintaan waiver The Company has sent a waiver request letter to the lenders,
kepada pemberi pinjaman, namun sampai dengan tanggal but up to the completion date of this consolidated financial
penyelesaian laporan keuangan konsolidasian ini, Perseroan statements, the Company has not received the waiver letter
belum menerima surat waiver tersebut dari pemberi pinjaman. from the lenders. The Company is endeavoring to obtain waiver
Perseroan mengusahakan untuk mendapatkan surat waiver letters from the lenders with respect to the breach of non-
dari para pemberi pinjaman sehubungan dengan pelanggaran financial covenants. Based on management's assessment,
persyaratan non keuangan. Berdasarkan penilaian manajemen, there is a possibility that the Company will have a negative net
terdapat kemungkinan Perusahaan akan memiliki saldo arus cash flow balance of USD1.27 billion as of June 30, 2024 if the
kas bersih negatif sebesar USD1,27 miliar pada tanggal 30 Tranche A (the portion that should mature in more than twelve
Juni 2024 jika pinjaman Tranche A (porsi yang seharusnya months), Tranche C and OWK loans are declared in default by
jatuh tempo diatas dua belas bulan), Tranche C dan OWK the lenders and must be paid to the lenders. Up to the date of
dinyatakan cedera janji (default) oleh pemberi pinjaman dan completion of these consolidated financial statements, these
harus dibayarkan kepada pemberi pinjaman. Sampai dengan loans have not been declared in default.
tanggal penyelesaian laporan keuangan konsolidasian ini, The Company has obtained a waiver letter on December 30,
pinjaman tersebut belum dinyatakan cedera janji (default). 2022 related to the financial requirements. Furthermore, after
Perseroan telah mendapatkan surat waiver pada tanggal obtaining all waivers, management also plans to apply for the
30 Desember 2022 terkait dengan persyaratan keuangan. restructuring of Tranche A and Tranche C loans.
Selanjutnya setelah mendapatkan seluruh waiver, manajemen
juga berencana untuk mengajukan restrukturisasi pinjaman
Tranche A dan Tranche C.
iii. Kewajiban keuangan lainnya dan kebutuhan operasional iii. Other financial obligations and operational needs
Untuk memenuhi kebutuhan kewajiban keuangan lainnya To fulfill the Company's other financial obligations and
dan operasional Perseroan kedepannya, Perseroan juga telah operational needs in the future, the Company has also initiated
menginisiasi beberapa rencana sebagai berikut: several plans as follows:
1. Memaksimalkan penjualan atas persediaan barang jadi 1. Maximize sales of finished goods and semi-finished
dan barang setengah jadi HRC. goods inventory of HRC.
2. Berupaya melakukan bisnis tolling dengan para mitra 2. Tolling business with business partners to convert Slab
bisnis untuk mengkonversi Slab menjadi HRC selama into HRC while HSM 1 plant is under repair.
pabrik HSM 1 dalam perbaikan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
182
Page 185
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
3. Melakukan penagihan terhadap piutang secara intensif. 3. Conduct intensive collection of receivables.
4. Melakukan penagihan atas piutang usaha dan memungut 4. Collect trade receivables and collect factory rental fees
biaya sewa pabrik dari PT Krakatau Baja Industri. from PT Krakatau Baja Industri.
5. Mengusahakan penundaan pembayaran kewajiban 5. Seeking postponement of payment obligations to
kepada para pemasok (Slab dan non-Slab). suppliers (Slab and non-Slab).
6. Meminta keringanan dari para Pemberi Pinjaman untuk 6. Requesting relief from Lenders to postpone payment of
menunda pembayaran pokok dan bunga pinjaman. principal and interest on loans.
7. Penarikan dividen dari anak perusahaan. 7. Withdrawal of dividends from subsidiaries.
8. Melakukan penjualan by product, Plate dan GMF-HRC. 8. Conducting sales of by products, Plate and GMF-HRC.
Rencana transformasi dan restrukturisasi diatas yang The above transformation and restructuring plan, which was
telah disetujui oleh Dewan Direksi dan Dewan Komisaris approved by the Company's Board of Directors and Board of
Perusahaan, telah diajukan kepada Kementerian BUMN pada Juni Commissioners, was submitted to the Ministry of SOEs in June
2023. 2023.
Selanjutnya, pada tanggal 27 Juni 2023, Kementerian BUMN Subsequently, on June 27, 2023, the Ministry of SOEs stated that
menyatakan akan mendukung rencana transformasi dan it would support the Company's transformation and restructuring
restrukturisasi Perusahaan yang mencakup bidang operasional plans covering operational and financial areas to maintain its
dan keuangan untuk menjaga kelangsungan usahanya. business continuity.
Manajemen berkeyakinan bahwa rencana-rencana tersebut Management believes that these plans can be implemented
dapat dilaksanakan pada tahun 2023 dan 2024 sehingga dapat in 2023 and 2024 so as to fulfill the Company's short-term
memenuhi kewajiban jangka pendek dan kebutuhan operasional obligations and operational needs, so that the Company will
Perseroan, sehingga Perseroan akan tetap dapat melangsungkan be able to continue its business activities. These consolidated
kegiatan usahanya. Laporan keuangan konsolidasian ini disusun financial statements have been prepared with the assumption
dengan asumsi bahwa Perseroan akan melanjutkan usahanya that the Company will continue its business on an ongoing basis.
secara berkelanjutan.
Terdapat ketidakpastian yang material dikarenakan Perseroan There are material uncertainties as the Company is dependent on
bergantung pada dukungan dari kreditur dan pemasok yang ada, the support of its existing creditors and suppliers, through delays
melalui penundaan pembayaran liabilitas dan kemampuannya in payment of liabilities and its ability to improve its operational
untuk memperbaiki kinerja operasional dan kondisi keuangannya. performance and financial condition. Up to the date of completion
Sampai dengan tanggal penyelesaian laporan keuangan of these consolidated financial statements, management is still
konsolidasian ini, manajemen masih sedang menjalankan implementing the above plans. It is possible that some of these
rencana-rencana tersebut diatas. Ada kemungkinan beberapa plans may not proceed as expected by management.
rencana tersebut tidak berjalan sesuai dengan yang diharapkan
oleh manajemen.
Laporan keuangan konsolidasian tidak mencakup penyesuaian- The consolidated financial statements do not include
penyesuaian yang mungkin timbul sebagai dampak dari adjustments that may arise as a result of these uncertainties.
ketidakpastian tersebut. Asumsi kelangsungan usaha Perseroan The assumption of the Company's business continuity is subject
memiliki risiko dan ketidakpastian; sehingga ada kemungkinan to risks and uncertainties; therefore, it is possible that changes
bahwa perubahan situasi akan mengubah proyeksi ini, in circumstances will alter these projections, which in turn may
yang selanjutnya dapat mempengaruhi kelangsungan usaha affect the Company's business continuity.
Perseroan.
2022 Annual Report & Sustainability Report
183 PT Krakatau Steel (Persero) Tbk
Page 186
06
Page 187
TATA KELOLA PERUSAHAAN Corporate Governance
Page 188
TATA KELOLA PERUSAHAAN
Corporate Governance
TATA KELOLA Perseroan memiliki kesadaran penuh untuk senantiasa
PERUSAHAAN menjalankan praktik bisnis yang prudent dan
bertanggung jawab dengan berpedoman pada prinsip-
Corporate Governance
prinsip Tata Kelola Perusahaan yang Baik.
Perseroan memiliki kesadaran penuh untuk senantiasa
menjalankan praktik bisnis yang prudent dan bertanggung
jawab dengan berpedoman pada prinsip-prinsip Tata Kelola
Perusahaan yang Baik.
RAPAT UMUM PEMEGANG SAHAM (RUPS)
General Meeting of Shareholders (GMS)
Rapat Umum Pemegang Saham (RUPS) adalah organ tertinggi The General Meeting of Shareholders (GMS) is the Company’s
Perseroan yang mempunyai wewenang yang tidak diberikan highest organ with the authority not given to the Board of
kepada Dewan Komisaris atau Direksi dalam batas yang Commissioners or the Board of Directors within the limit as
ditentukan dalam Anggaran Dasar Perseroan dan sesuai dengan stipulated in the Company’s Articles of Association and in
Undang-Undang Nomor 40 tahun 2007 tentang Perseroan accordance with Law No. 40 of Year 2007 on Limited Liability
Terbatas sebagaimana terakhir diubah dengan Undang-Undang Companies, amended with Law No. 11 of Year 2020 on Job
Nomor 11 Tahun 2020 tentang Cipta Kerja (“UUPT”). RUPS Creation (“UUPT”). GMS is the forum for shareholders to make
merupakan wadah bagi para pemegang saham untuk mengambil important decisions.
keputusan-keputusan penting.
Perseroan dapat menyelenggarakan 2 (dua) jenis Rapat Umum The Company held 2 (two) types of GMS, namely the Annual
Pemegang Saham (RUPS), yaitu Rapat Umum Pemegang Saham General Meeting of Shareholders (AGMS) required to be held
Tahunan (RUPST) yang wajib diselenggarakan secara rutin setiap routinely every year, within the period of maximum 6 (six) months
tahun, dalam jangka waktu paling lambat 6 (enam) bulan setelah following the end of fiscal year in accordance with applicable laws
tahun buku berakhir sesuai ketentuan perundang-undangan dan and regulations and, additionally if necessary, for the interest of
selain itu jika sewaktu-waktu diperlukan berdasarkan kebutuhan the Company, the Extraordinary General Meeting of Shareholders
untuk kepentingan Perseroan, dapat diselenggarakan Rapat (EGMS) may be held in accordance with the provisions set-forth in
Umum Pemegang Saham Luar Biasa (RUPSLB). sesuai dengan Article 20 of the Company’s Articles of Association.
ketentuan Anggaran Dasar Perseroan.
Pemegang Saham Perseroan Shareholders of the Company
Saham Perseroan dimiliki oleh 2 (dua) jenis Pemegang Saham, The Company’s shares are owned by 2 (two) types of
yaitu: Pemegang Saham Seri A Dwiwarna (Pemerintah Republik Shareholders, namely Shareholders of Series A Dwiwarna Shares
Indonesia) dan Seri B (Pemerintah dan Publik). (the Government of the Republic of Indonesia) and Series B
Shares (the Government and Public).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
186
Page 189
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Pelaksanaan dan Kuorum Kehadiran RUPS Implementation and Attendance Quorum of the GMS
RUPS yang diselenggarakan oleh Perseroan mengacu pada GMS held by the Company refers to the provisions set-forth
ketentuan Anggaran Dasar dan Peraturan Otoritas Jasa in the Articles of Association and the Financial Services
Keuangan (“POJK”) No. 15/POJK.04/2020 tentang Rencana dan Authority Regulation No. 15/POJK.04/2020 on the Planning and
Penyelenggaraan Rapat Umum Pemegang Saham Perusahaan Implementation of the General Meeting of Shareholders of Public
Terbuka, serta mengacu pada Undang-Undang Nomor 40 tahun Companies, and to Law No. 40 of Year 2007 on Limited Liability
2007 tentang Perseroan Terbatas (“UUPT”). Dengan demikian Companies (“UUPT”). Thus, provisions on the implementation and
ketentuan pelaksanaan dan kuorum kehadiran RUPS serta attendance quorum of the GMS as well as on the GMS decision-
pengambilan keputusan RUPS dilakukan sesuai dengan regulasi making are conducted in accordance with the aforementioned
tersebut. regulations.
RUPS Tahunan (RUPST) Tahun 2022 untuk Tahun Annual GMS (AGMS) in 2022 for Fiscal Year 2021
Buku 2021
Perseroan telah melaksanakan RUPS Tahunan untuk tahun buku The Company conducted its Annual GMS for fiscal year 2021 as
2021 dengan penjelasan sebagai berikut: described below:
Hari/Tanggal : 8 Juli 2022 Day/Date : 8 July 2022
Waktu : 14.27 WIB s.d 15.51 WIB Time : 14.27 WIT (Western Indonesian Time)
Tempat : Financial Hall, Graha CIMB Niaga Lantai 2 until 15.51 WIT
Jalan Jenderal Sudirman, Kav. 58, Jakarta. Venue : Financial Hall, Graha CIMB Niaga 2nd Floor,
Kehadiran : Dihadiri oleh Pemegang saham sejumlah Jalan Jenderal Sudirman, Kav. 58, Jakarta.
16.040.779.838 saham yang memiliki hak Attendance : Attended by the owners of 16,040,779,838
suara yang sah atau 82,914% dari seluruh shares with valid voting rights or 82.914%
saham dengan hak suara yang sah yang of the total shares with valid voting rights
telah dikeluarkan oleh Perseroan, serta issued by the Company, as well as all
seluruh anggota Dewan Komisaris dan members of the Board of Commissioners
Direksi Perseroan. and the Board of Directors of the Company.
2022 Annual Report & Sustainability Report
187 PT Krakatau Steel (Persero) Tbk
Page 190
TATA KELOLA PERUSAHAAN
Corporate Governance
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
1 Persetujuan Laporan Tahunan dan 1. Menyetujui Laporan Tahunan Perseroan termasuk Laporan Dengan Pemungutan Selesai.
Pengesahan Laporan Keuangan Tugas Pengawasan Dewan Komisaris untuk Tahun Buku Suara
Konsolidasian Perseroan, 2021 dan mengesahkan Laporan Keuangan konsolidasian Setuju: 16.037.496.638
Persetujuan Laporan Pengawasan Perseroan yang di dalamnya mencakup Laporan Pelaksanaan saham (99,980%)
Dewan Komisaris serta Program Tanggung Jawab Sosial dan Lingkungan yang Tidak Setuju: 97.000
Pengesahan Laporan Tahunan berakhir pada tanggal 31 Desember 2021 dan telah diaudit saham (0,000%)
Keuangan dan Pelaksanaan oleh Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis Abstain: 3.186.200
Program Tanggung Jawab Sosial dan Rekan (PwC) sebagaimana dimuat dalam laporannya saham (0,020%)
dan Lingkungan Perseroan untuk No. 00534/2.1025/AU.1/04/0243-3/1/III/2022 tanggal 31
tahun buku yang berakhir pada Maret 2022 dengan pendapat, “Wajar, dalam semua hal yang
tanggal 31 Desember 2021, material, posisi keuangan konsolidasian PT Krakatau Steel
sekaligus pemberian pelunasan (Persero) Tbk dan entitas anak tanggal 31 Desember 2021,
dan pembebasan tanggung jawab serta kinerja keuangan dan arus kas konsolidasiannya untuk
sepenuhnya (volledig acquit et tahun yang berakhir pada tanggal tersebut, sesuai dengan
de charge) kepada Direksi atas Standar Akuntansi Keuangan di Indonesia”.
tindakan pengurusan Perseroan 2. Menerima Laporan Keuangan dan Pelaksanaan Program
dan Dewan Komisaris atas Pendanaan Usaha Mikro dan Usaha Kecil untuk buku yang
tindakan pengawasan Perseroan berakhir pada tanggal 31 Desember 2021 yang telah diaudit
yang telah dijalankan selama oleh Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis
Tahun Buku 2021. dan Rekan (PwC) sebagaimana dimuat dalam laporannya
Nomor: 01205/2.1025/AU.2/11/0243-3/1/III/2022 tanggal
22 Juni 2022 dengan pendapat “Wajar, dalam semua hal yang
material, posisi keuangan Unit Program Pendanaan Usaha
Mikro dan Kecil PT Krakatau Steel (Persero) Tbk tanggal 31
Desember 2021, serta aktivitas dan arus kas untuk tahun
yang berakhir pada tanggal tersebut, sesuai dengan Standar
Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik”.
3. Dengan telah disetujuinya Laporan Tahunan Perseroan,
termasuk Laporan Tugas Pengawasan Dewan Komisaris,
dan disahkannya Laporan Keuangan Konsolidasian yang
mencakup pula Laporan Pelaksanaan Program Tanggung
Jawab Sosial dan Lingkungan dan Laporan Keuangan
Program Pendanaan Usaha Mikro dan Usaha Kecil untuk
Tahun Buku yang berakhir pada 31 Desember 2021, maka
RUPS memberikan pelunasan dan pembebasan tanggung
jawab sepenuhnya (volledig acquit et de charge) kepada
seluruh anggota Direksi atas pengurusan Perseroan dan
Dewan Komisaris atas tindakan pengawasan yang telah
dijalankan selama Tahun Buku yang berakhir pada tanggal
31 Desember 2021, termasuk pengurusan dan pengawasan
terhadap Program Tanggung Jawab Sosial dan Lingkungan
Perseroan yang berakhir pada tanggal 31 Desember 2021,
sepanjang tindakan tersebut bukan merupakan tindak pidana
dan telah tercermin dalam Laporan tersebut di atas.
4. Menetapkan penggunaan laba bersih Perseroan tahun buku
2021 sebesar USD62.133 juta seluruhnya menjadi cadangan
Perseroan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
188
Page 191
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
Approval of the Company’s Annual 1. Approved the Company Annual Report including the Report By Voting Completed.
Report and Ratification of the on the Supervisory Duties of the Board of Commissioners Agree: 16,037,496,638
Company Consolidated Financial for Fiscal Year 2021 and ratified the Company’s Consolidated shares (99.980%)
Statements, Approval of the Financial Statements of which the content includes the Not Agree: 97,000 shares
Report on the Supervisory Duties Report on the Implementation of the Corporate Social and (0.000%)
of the Board of Commissioners Environmental Responsibility Program which ended on 31 Abstain: 3,186,200
as well as the Ratification of December 2021 and audited by Tanudiredja, Wibisana, Rintis shares (0.020%)
the Annual Financial Statement and Partner (PwC) Public Accountant Firm as contained in its
and the Implementation Report report No. 00534/2.1025/AU.1/04/0243-3/1/III/2022 dated
of the Corporate Social and 31 March 2022 with the opinion, “Reasonable in all material
Environmental Responsibility aspects, the consolidated financial position of the PT Krakatau
for fiscal year which ended Steel (Persero) Tbk and its subsidiaries as of 31 December
on 31 December 2021, and 2021, as well as their consolidated financial performance and
simultaneously with granting cash flows for the year that ended on the mentioned dated,
full release and discharge of in accordance with the Indonesian Financial Accounting
responsibility (volledig acquit Standards.”
et de charge) to the Board of 2. Accepted the Financial and Implementation of the Micro
Directors for the management of and Small Business Funding Program Report for fiscal year
the Company and to the Board of which ended on 31 December 2021 as audited by Tanudiredja,
Commissioners for the supervision Wibisana, Rintis and Partner (PwC) Public Accountant Firm as
of the Company carried out during contained in its report No. 01205/2.1025/AU.2/11/0243-3/1/
Fiscal Year 2021. III/2022 dated 22 June 2022 with the opinion, “Reasonable
in all material aspects, the financial position of Micro and
Small Business Funding Program Unit of PT Krakatau Steel
(Persero) Tbk dated 31 December 2021, as well as activities
and cash flows for the year which ended on the mentioned
date, in accordance with the Financial Accounting Standards
of Entities Without Public Accountability.”
3. With the approval of the Company’s Annual Report, including
the Report on the Supervisory Duties of the Board of
Commissioners, and the ratified Consolidated Financial Report
which covered the Financial and Implementation of the Micro
and Small Business Funding Program Report for fiscal year
which ended on 31 December 2021, thus the GMS granted
the full release and discharge (volledig acquit et de charge)
to all members of the Board of Directors for the management
of the Company and to the Board of Commissioners for the
supervisory actions carried out during Fiscal Year which
ended on 31 December 2021, including the management
and supervision of the Corporate Social and Environmental
Program which ended on 31 December 2021, as long as
the actions undertaken were not of criminal actions and are
reflected in the above Report.
4. Established the use of the Company’s net profit of fiscal
year 2021 at the amount of USD62,133 million in total as the
Company’s reserves.
2 Penetapan Penggunaan Laba Menetapkan penggunaan laba bersih Perseroan tahun buku Dengan Pemungutan Selesai.
Bersih Perseroan Untuk Tahun 2021 sebesar USD62.133 juta seluruhnya menjadi cadangan Suara
Buku 2021. Perseroan. Setuju: 16.039.852.638
saham (99,994%)
Tidak Setuju: 121.500
saham (0,001%)
Abstain: 805.700 saham
(0,005%)
Determining the Use of the Determined the use of the Company’s net profit of fiscal By Voting Completed.
Company’s Net Profit for Fiscal year 2021 at the amount of USD62,133 million in total as the Agree: 16,039,852,638
Year 2021. Company’s reserves. shares (99.994%)
Not Agree: 121,500
shares (0.001%)
Abstain: 805,700 shares
(0.005%)
2022 Annual Report & Sustainability Report
189 PT Krakatau Steel (Persero) Tbk
Page 192
TATA KELOLA PERUSAHAAN
Corporate Governance
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
3 Penetapan Gaji/Honorarium, 1. Memberikan wewenang dan kuasa kepada Pemegang Saham Dengan Pemungutan Pemegang
Fasilitas dan Tunjangan lainnya Seri A Dwiwarna untuk menetapkan honorarium, tunjangan, Suara Saham Seri A
serta Tantiem bagi Direksi dan fasilitas dan insentif lainnya bagi Dewan Komisaris untuk Setuju: 16.039.876.938 Dwiwarna sudah
Dewan Komisaris Perseroan. tahun 2022 serta menetapkan besarnya tantiem untuk Tahun saham (99,994%) mengeluarkan
Buku 2021. Tidak Setuju: 97.000 Surat persetujuan
2. Memberikan wewenang dan kuasa kepada Dewan Komisaris saham (0,001%) penetapan gaji/
dengan terlebih dahulu mendapatkan persetujuan tertulis dari Abstain: 805.900 saham honorarium.
Pemegang Saham Seri A Dwiwarna untuk menetapkan gaji, (0,005%)
tunjangan, fasilitas dan insentif lainnya bagi Direksi untuk
tahun 2022 serta menetapkan besarnya tantiem untuk Tahun
Buku 2021.
Determining the Salary/ 1. Granted the authority and power to the Shareholders of Series By Voting The Shareholders
Honorarium, Facilities and other A Dwiwarna shares to determine the honorarium, allowances, Agree: 16,039,876,938 of Series A
Allowances as well as Tantiem facilities and other incentives for the Board of Commissioners shares (99.994%) Dwiwarna shares
for the Board of Directors and the for the year 2022 and to determine the amount of tantiem for Not Agree: 97,000 shares have issued the
Board of Commissioners of the Fiscal Year 2021. (0.001%) Letter of Approval
Company. 2. Granted the authority and power to the Board of Commissioners Abstain: 805,900 shares to determine the
with prior written approval from the Shareholders of Series (0.005%) salary/honorarium.
A Dwiwarna shares to determine the salary, allowances,
facilities and other incentives for the Board of Directors for the
year 2022 as well as to determine the amount of tantiem for
Fiscal Year 2021.
4 Penunjukan Kantor Akuntan Publik 1. Menunjuk KAP Tanudiredja, Wibisana, Rintis dan Rekan Dengan Pemungutan Dewan Komisaris
(KAP) untuk mengaudit Laporan (a member firm of PwC global network), untuk melakukan Suara telah menetapkan
Keuangan Perseroan Tahun Buku jasa audit Laporan Keuangan Konsolidasian Perseroan, audit Setuju: 16.036.900.538 Biaya Jasa Audit
2022 dan Laporan Keuangan Laporan Evaluasi Kinerja dan Audit Kepatuhan serta Laporan saham (99,975%) KAP Tanudiredja,
Program Pendanaan UMK Tahun Keuangan dan Pelaksanaan Program Pendanaan Usaha Tidak Setuju: 583.500 Wibisana, Rintis
Buku 2022. Mikro dan Usaha Kecil (PUMK) Perseroan yang berakhir pada saham (0,004%) dan Rekan (PwC
tanggal 31 Desember 2022. Abstain: 3.295.800 Indonesia) sebagai
2. Melimpahkan kewenangan kepada Dewan Komisaris saham (0,021%) Auditor Independen
Perseroan untuk menetapkan besaran imbalan jasa audit, yang akan
penambahan ruang lingkup pekerjaan yang diperlukan dan melaksanakan audit
persyaratan lainnya yang wajar bagi KAP tersebut, serta Laporan Keuangan
melakukan audit atas Laporan Keuangan Perseroan periode Konsolidasian PTKS
lainnya pada Tahun Buku 2022 untuk tujuan dan kepentingan dan Entitas Anak
Perseroan. (PTKS Group) dan
3. Memberikan kewenangan dan kuasa kepada Dewan Laporan Keuangan
Komisaris untuk menetapkan KAP pengganti dalam hal KAP dan Pelaksanaan
yang ditunjuk tersebut karena sebab apa pun tidak dapat Program Pendanaan
menyelesaikan audit atas Laporan Keuangan Perseroan dan Usaha Mikro dan
Laporan Keuangan Program Pendanaan UMK Perseroan Usaha Kecil (PUMK)
Tahun Buku 2022 termasuk menetapkan imbalan jasa audit PTKS untuk Tahun
dan persyaratan lainnya bagi KAP pengganti tersebut. Buku 2022.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
190
Page 193
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
Appointment of the Public 1. Appointed the Public Accountant Firm (KAP) of Tanudiredja, By Voting The Board of
Accountant Firm (KAP) to audit the Wibisana, Rintis and Partner (a member firm of PwC Global Agree: 16,036,900,538 Commissioners
Company’s Financial Statements Network), to provide audit services on the Company’s shares (99.975%) determined the
of Fiscal Year 2022 and the Consolidated Financial Statements, the audit of the Not Agree: 583,500 Audit Services Fee
Financial Report of the Micro and Performance Assessment Report and Compliance Report shares (0.004%) of KAP Tanudiredja,
Small Business Funding Program as well as the Financial and Implementation of the Micro and Abstain: 3,295,800 Wibisana, Rintis
of Fiscal Year 2022. Small Business Funding Program (PUMK) Report for fiscal shares (0.021%) and Partner (PwC
year which ended on 31 December 2022. Indonesia) as
2. Delegated the authority to the Board of Commissioners the Independent
of the Company to determine the amount of fee for the Auditor that will
audit services, additional scope of work required and other carry out the audit
reasonable requirements for the appointed KAP, as well as to of the Consolidated
conduct the audit of the Company’s Financial Statements for Financial Statement
other periods in Fiscal Year 2022 for the purpose and interest of PTKS and
of the Company. Subsidiaries
3. Granted the authority and power to the Board of (PTKS Group)
Commissioners to determine the KAP replacement in the and the Financial
event the appointed KAP, for any reason, is not able to Statements and
complete the audit on the Company’s Financial Statements Implementation of
and the Financial and Implementation of the Micro and Small the Micro and Small
Business Funding Program (PUMK) Report of Fiscal Year Business Funding
2022 including to determine the fee for the audit services and Program (PUMK) of
other requirements for the concerned KAP replacement. PTKS for Fiscal Year
2022.
5 Laporan Penggunaan Dana Hasil Menyetujui Laporan Penggunaan Dana Hasil Penawaran Umum Dengan Pemungutan Selesai.
Penawaran Umum Terbatas Terbatas dengan Hak Memesan Efek Terlebih Dahulu Kesatu Suara
dengan Hak Memesan Efek (HMETD I). Setuju: 16.039.767.138
Terlebih Dahulu. saham (99,993%)
Tidak Setuju: 97.000
saham (0,001%)
Abstain: 915.700 saham
(0,006%)
Report on the Use of the Proceeds Approved the Report on the Use of the Proceeds from the First By Voting Completed.
from the Limited Public Offering Limited Public Offering with Pre-emptive Rights (HMETD I). Agree: 16,039,767,138
with Pre-emptive Rights. shares (99.993%)
Not Agree: 97,000
shares (0.001%)
Abstain: 915,700 shares
(0.006%)
2022 Annual Report & Sustainability Report
191 PT Krakatau Steel (Persero) Tbk
Page 194
TATA KELOLA PERUSAHAAN
Corporate Governance
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
6 Persetujuan Perpanjangan 1. Memberi wewenang dan kuasa kepada Dewan Komisaris Dengan Pemungutan Selesai.
Pelimpahan Kewenangan Perseroan untuk menyatakan kepastian jumlah modal dan Suara
Kepada Dewan Komisaris untuk jumlah saham baru hasil pelaksanaan konversi OWK serta Setuju: 15.855.467.771
menyatakan kepastian jumlah untuk melakukan segala tindakan yang diperlukan, termasuk saham (98,845%)
modal dan jumlah saham baru menentukan waktu, cara dan jumlah peningkatan modal Tidak Setuju:
hasil pelaksanaan konversi Perseroan. 184.396.167 saham
Obligasi Wajib Konversi (“OWK”) 2. Memberikan kuasa dan wewenang dengan hak substitusi (1,149%)
serta untuk melakukan segala kepada Direksi Perseroan dengan persetujuan Dewan Abstain: 915.900 saham
tindakan yang diperlukan Komisaris untuk membuat, menegosiasikan dan (0,006%)
termasuk menentukan waktu, cara menandatangani setiap dan seluruh dokumen penerbitan
dan jumlah penambahan modal OWK dan pelaksanaan konversi OWK menjadi modal
Penerbit OWK dalam rangka Perseroan dengan mekanisme Penambahan Modal tersebut
konversi OWK menjadi Saham di atas, termasuk tetapi tidak terbatas dalam menentukan
Hasil Konversi. harga konversi OWK menjadi modal Perseroan yang dianggap
baik oleh Direksi, melakukan semua dan setiap tindakan yang
diperlukan sehubungan dengan hal-hal yang berkaitan dengan
Penambahan Modal, membuat atau meminta dibuatkan
segala akta-akta, surat-surat maupun dokumen-dokumen yang
diperlukan, hadir di hadapan pihak/pejabat yang berwenang
termasuk Notaris dan/atau melaporkan serta melakukan
pendaftaran yang diperlukan kepada pihak yang berwenang
berkaitan dengan penerbitan OWK dan peningkatan
modal Perseroan dengan mekanisme Penambahan Modal
tersebut, mengajukan permohonan kepada pihak/pejabat
yang berwenang sebagaimana dimaksud dalam peraturan
perundang-undangan yang berlaku, pemberian kuasa dan
kewenangan tersebut diberikan tanpa ada pengecualian
dengan tetap memperhatikan ketentuan peraturan perundang-
undangan yang berlaku termasuk peraturan di bidang Pasar
Modal.
Approval of the Extension of 1. Granted the authority and power to the Company’s Board By Voting Completed.
Delegation of Authority to the Board of Commissioners to state the certainty of the amount of Agree: 15,855,467,771
of Commissioners to state the capital and the number of new shares resulting from the shares (98.845%)
certainty of the amount of capital OWK conversion and to take all necessary actions, including Not Agree: 184,396,167
and the number of new shares to determine the time, method and amount of the Company’s shares (1.149%)
resulting from the conversion of capital increase. Abstain: 915,900 shares
Mandatory Convertible Bonds 2. Granted the power and authority with substitution rights to the (0.006%)
(“OWK”) and to take all necessary Company’s Board of Commissioners to prepare, negotiate and
actions including to determine sign any and all documents for issuing OWK and implement
the time, method and amount the conversion of OWK into the Company’s capital with the
of additional capital of the OWK abovementioned Capital Increase mechanism, including but
Issuer in the context of converting not limited to determining the price conversion of OWK into
OWK into Converted Shares. the Company’s capital that is considered good by the Board
of Directors, take all and any necessary actions related to
matters concerning the Capital Increase, make or request to
make all necessary deeds, letters or documents, be present
before authorized parties/officials including Notaries and/or
report and carry out the required registration to competent
authorities in connection with the issuance of OWK and
increase in the Company’s capital with mentioned Capital
Increase mechanism, submit application to the authorized
party/official as referred to in the applicable laws and
regulations, the granting of power and authority is viable
without any exception with due consideration of the provisions
of applicable laws and regulations including regulations in the
Capital Market sector.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
192
Page 195
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
7 Persetujuan Penerbitan Surat 1. Memberikan persetujuan atas rencana Perseroan untuk Dengan Pemungutan Perseroan dan
Utang (Obligasi) Wajib Konversi menerbitkan Obligasi Wajib Konversi dengan nilai maksimum Suara PT Sarana Multi
Melalui Penambahan Modal sebesar Rp800.000.000.000 dengan tenor sampai dengan Setuju: 16.039.449.838 Infrastruktur
Tanpa Hak Memesan Efek Terlebih tanggal 30 Desember 2027 (“OWK”) yang wajib dikonversi saham (99,992%) selaku pelaksana
Dahulu Sehubungan Investasi menjadi saham baru Perseroan pada tanggal jatuh tempo Tidak Setuju: 414.300 investasi telah
Pemerintah Dalam Rangka dengan mekanisme Penambahan Modal Tanpa Hak saham (0,002%) menandatangani
Program Pemulihan Ekonomi Memesan Efek Terlebih Dahulu (“Penambahan Modal”) Abstain: 915.700 saham Perjanjian
Nasional. untuk memperbaiki posisi keuangan Perseroan sebagai (0,006%) Perubahan
bentuk dukungan pendanaan oleh Pemerintah dalam rangka Ketiga Terhadap
pelaksanaan Program Pemulihan Ekonomi Nasional sesuai Akta Perjanjian
Peraturan Menteri Keuangan Republik Indonesia Nomor 118/ Penerbitan Obligasi
PMK.06/2020 tentang Investasi Pemerintah Dalam Rangka Wajib Konversi
Program Pemulihan Ekonomi Nasional. Tanggal 28
2. Menyetujui atas rencana Perseroan untuk melaksanakan Desember 2020
Penambahan Modal serta perubahan Anggaran Dasar Nomor PERJ-148A/
Perseroan setelah dilakukannya konversi atas OWK menjadi SMI/1022 pada
saham baru Perseroan yang mengakibatkan peningkatan tanggal 1 November
modal ditempatkan dan disetor dengan jumlah saham yang 2022 (Belum
akan ditentukan oleh Dewan Komisaris. Selesai).
3. Peningkatan modal tersebut akan berlaku efektif setelah
konversi OWK pada tanggal jatuh tempo melalui mekanisme
Penambahan Modal, termasuk pengeluaran saham baru
dalam simpanan (portepel) dengan nilai nominal mengacu
pada 90% dari rata-rata penutupan saham Perseroan selama
kurun waktu 25 (dua puluh lima) hari Bursa berturut-turut di
Pasar Reguler atau di tanggal penutupan Bursa 1 (satu) hari
sebelum tanggal konversi, mana yang lebih rendah.
4. Memberi wewenang dan kuasa kepada Dewan Komisaris
Perseroan untuk menyatakan kepastian jumlah modal dan
jumlah saham baru hasil pelaksanaan konversi OWK serta
untuk melakukan segala tindakan yang diperlukan, termasuk
menentukan waktu, cara dan jumlah peningkatan modal
Perseroan.
5. Memberikan kuasa dan wewenang dengan hak substitusi
kepada Direksi Perseroan dengan persetujuan Dewan
Komisaris untuk membuat, menegosiasikan dan
menandatangani setiap dan seluruh dokumen penerbitan
OWK dan pelaksanaan konversi OWK menjadi modal
Perseroan dengan mekanisme Penambahan Modal tersebut
di atas, termasuk tetapi tidak terbatas dalam menentukan
harga konversi OWK menjadi modal Perseroan yang dianggap
baik oleh Direksi, melakukan semua dan setiap tindakan yang
diperlukan sehubungan dengan hal-hal yang berkaitan dengan
Penambahan Modal, membuat atau meminta dibuatkan
segala akta-akta, surat-surat maupun dokumen-dokumen yang
diperlukan, hadir di hadapan pihak/pejabat yang berwenang
termasuk Notaris dan/atau melaporkan serta melakukan
pendaftaran yang diperlukan kepada pihak yang berwenang
berkaitan dengan penerbitan OWK dan peningkatan
modal Perseroan dengan mekanisme Penambahan Modal
tersebut, mengajukan permohonan kepada pihak/pejabat
yang berwenang sebagaimana dimaksud dalam peraturan
perundang-undangan yang berlaku, pemberian kuasa dan
kewenangan tersebut diberikan tanpa ada pengecualian
dengan tetap memperhatikan ketentuan peraturan perundang-
undangan yang berlaku termasuk peraturan di bidang Pasar
Modal.
2022 Annual Report & Sustainability Report
193 PT Krakatau Steel (Persero) Tbk
Page 196
TATA KELOLA PERUSAHAAN
Corporate Governance
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
Approval for the Issuance of 1. Provided approval for the Company’s plan to issue By Voting The Company
Mandatory Convertible Debt Mandatory Convertible Bonds with a maximum value of Agree: 16,039,449,838 and PT Sarana
(Bonds) Through Additional Rp800,000,000,000 with tenor up to 30 December 2027 shares (99.992%) Multi Infrastruktur
Capital Without Pre-emptive Rights (“OWK”) which must be converted into new shares of the Not Agree: 414,300 as investment
in Connection with Government Company on maturity date with the Capital Increase Without shares (0.002%) executors have
Investment in the Context of the Capital mechanism. Pre-emptive Rights (“Capital Increase”) to Abstain: 915,700 shares signed the Third
National Economic Recovery improve the Company’s financial position as a form of funding (0.006%) Amendment
Program. support by the Government for the implementation of the Agreement to
National Economic Recovery Program in accordance with the the Obligatory
Minister of Finance of the Republic of Indonesia Regulation Convertible
No. 118/PMK.06/2020 regarding Government Investment in Bond Issuance
the Framework of the National Economic Recovery Program. Agreement Deed of
2. Approved the Company’s plan to carry out Capital Increase and 28 December 2020
changes to the Company’s Articles of Association following No. PERJ-148A/
the conversion of OWK into new shares of the Company SMI/1022 on 1
which resulted in an increase in issued and paid-up capital November 2022
with the number of shares to be determined by the Board of (Not completed).
Commissioners.
3. The abovementioned capital increase will become effective
following the MCB conversion on maturity date through the
Capital Increase mechanism, including the issuance of new
shares in savings (portfolio) with a nominal value referring to
90% of the average closing of the Company’s shares over a
period of 25 (twenty-five) consecutive Exchange days at the
Regular Market or on the Exchange closing date 1 (one) day
before the conversion date, whichever is lower.
4. Granted the authority and power to the Board of
Commissioners of the Company to state the certainty of the
amount of capital and the number of new shares resulting
from the OWK conversion and to take all necessary actions,
including to determine the time, method and amount of the
Company’s capital increase.
5. Granted the power and authority with substitution rights to
the Board of Directors of the Company with the approval of
the Board of Commissioners to prepare, negotiate and sign
any and all documents for issuing OWK and implementing
the conversion of OWK into the Company’s capital with the
abovementioned Capital Increase mechanism, including but
not limited to determining the price conversion of OWK into
the Company’s capital that is considered good by the Board
of Directors, take all and any necessary actions related to
matters regarding the Capital Increase, make or request
to make all the necessary deeds, letters or documents, be
present before authorized parties/officials including Notaries
and/or report and carry out the necessary registration to
competent authorities in connection with the issuance of OWK
and increase in the Company’s capital with the mentioned
Capital Increase mechanism, submit an application to the
authorized party/official as referred to in applicable laws
and regulations, the granting of power and authority is viable
without any exception with due consideration of the provisions
in the applicable laws and regulations including regulations in
the Capital Market.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
194
Page 197
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
8 Pengukuhan Pemberlakuan Mengukuhkan Pemberlakuan Peraturan Menteri Badan Dengan Pemungutan Selesai.
Peraturan Menteri Badan Usaha Usaha Milik Negara Republik Indonesia Nomor PER-11/ Suara
Milik Negara Republik Indonesia MBU/07/2021 Tentang Persyaratan, Tata Cara Pengangkatan, Setuju: 16.039.767.138
Nomor PER-11/MBU/07/2021 dan Pemberhentian Anggota Direksi Badan Usaha Milik Negara saham (99,993%)
tentang Persyaratan, Tata Cara berikut seluruh perubahannya. Tidak Setuju: 97.000
Pengangkatan, dan Pemberhentian saham (0,001%)
Anggota Direksi BUMN. Abstain: 915.700 saham
(0,006%)
Confirmation on the Enforcement Affirmed the Enforcement of the Minister of State-Owned By Voting Completed.
of the Minister of State-Owned Enterprises of the Republic of Indonesia Regulation No. PER-11/ Agree: 16,039,767,138
Enterprises of the Republic MBU/07/2021, and all of its amendments, on the Requirements, shares (99.993%)
of Indonesia Regulation No. Procedures of Appointment and Dismissal of Members of the Not Agree: 97,000
PER-11/MBU/07/2021 on the Board of Directors of State-Owned Enterprises. shares (0.001%)
Requirements, Procedures of Abstain: 915,700 shares
Appointment and Dismissal of (0.006%)
Members of the Board of Directors
of BUMN.
2022 Annual Report & Sustainability Report
195 PT Krakatau Steel (Persero) Tbk
Page 198
TATA KELOLA PERUSAHAAN
Corporate Governance
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
9 Persetujuan Perubahan Susunan 1. Mengukuhkan pemberhentian dengan hormat nama-nama Dengan Pemungutan Perubahan Susunan
Pengurus Perseroan. tersebut di bawah ini sebagai Anggota Direksi dan Anggota- Suara Direksi dan
anggota Dewan Komisaris Perseroan sebagai berikut: Setuju: 15.855.260.671 Dewan Komisaris
a. Purwono Widodo sebagai Direktur Pengembangan Usaha; saham (98,843%) Perseroan telah
b. I Gusti Putu Suryawirawan sebagai Komisaris Utama; Tidak Setuju: dinyatakan dalam
c. Nana Rohana sebagai Komisaris Independen; 184.713.467 saham Akta Nomor: 115
yang diangkat masing-masing berdasarkan keputusan RUPS (1,152%) tanggal 27 Januari
Tahunan Tahun Buku 2016 tanggal 29 Maret 2017, terhitung Abstain: 805.700 saham 2023, yang dibuat
sejak tanggal 29 Maret 2022, dengan ucapan terima kasih (0,005%) oleh Notaris
atas sumbangan tenaga dan pikirannya selama memangku Jose Dima Satria,
jabatan-jabatan tersebut. S.H., M.Kn., dan
2. Mengalihkan penugasan Suhanto yang diangkat berdasarkan telah diterima
keputusan RUPS Tahunan Tahun Buku 2019 tanggal 29 Juli pemberitahuannya
2020 dari semula sebagai Komisaris menjadi Komisaris oleh Menteri
Utama, dengan masa jabatan meneruskan sisa masa jabatan Hukum dan HAM
sesuai dengan keputusan RUPS tersebut. RI berdasarkan
3. Mengangkat nama-nama tersebut di bawah ini sebagai Surat Nomor: AHU-
Anggota Direksi dan Anggota-anggota Dewan Komisaris AH.01.09-0046449
Perseroan: tanggal 30 Januari
a. Purwono Widodo sebagai Direktur Pengembangan Usaha; 2023.
b. I Gusti Putu Suryawirawan sebagai Komisaris;
c. Tjuk Agus Minahasa sebagai Komisaris Independen;
4. Masa jabatan Anggota Direksi dan anggota-anggota Dewan
Komisaris yang diangkat sebagaimana dimaksud pada angka
3, sesuai dengan ketentuan Anggaran Dasar Perusahaan
dengan memperhatikan peraturan perundang-undangan di
bidang Pasar Modal dan tanpa mengurangi hak RUPS untuk
memberhentikan sewaktu-waktu.
5. Dengan adanya pengukuhan pemberhentian, pengalihan
tugas, dan pengangkatan Anggota Direksi dan anggota-
anggota Dewan Komisaris Perseroan sebagaimana dimaksud
pada angka 1, 2 dan 3, maka susunan keanggotaan Direksi
dan Dewan Komisaris Perseroan menjadi sebagai berikut:
a. Direksi
Direktur Utama: Silmy Karim
Direktur SDM: Rahmad Hidayat
Direktur Keuangan: Tardi
Direktur Komersial: Melati Sarnita
Direktur Produksi: Djoko Muljono
Direktur Pengembangan Usaha: Purwono Widodo
b. Dewan Komisaris
Komisaris Utama: Suhanto
Komisaris: Dadang Kurnia
Komisaris: I Gusti Putu Suryawirawan
Komisaris: Trisasongko Widianto
Komisaris Independen: David Pajung
Komisaris Independen: Tjuk Agus Minahasa
6. Anggota Direksi dan anggota-anggota Dewan Komisaris yang
diangkat sebagaimana dimaksud pada angka 3 yang masih
menjabat pada jabatan lain yang dilarang oleh peraturan
perundang-undangan untuk dirangkap dengan jabatan
anggota Direksi dan anggota Dewan Komisaris Badan Usaha
Milik Negara, maka yang bersangkutan harus mengundurkan
diri atau diberhentikan dari jabatan tersebut.
7. Memberikan kuasa dengan hak substitusi kepada Direksi
Perseroan untuk menyatakan yang diputuskan RUPS ini
dalam bentuk Akta Notaris serta menghadap Notaris atau
pejabat yang berwenang, dan melakukan penyesuaian atau
perbaikan-perbaikan yang diperlukan apabila dipersyaratkan
oleh pihak yang berwenang untuk keperluan pelaksanaan isi
keputusan Rapat.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
196
Page 199
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
HASIL RUPST TAHUN 2022 UNTUK TAHUN BUKU 2021
Results of the 2022 Annual GMS for Fiscal Year 2021
Mata Acara Keputusan Rapat Pengambilan Keputusan Realisasi
No
Agenda Meeting Resolutions Decision-Making Realization
Approval of the Changes in the 1. Affirmed the dismissal with honor of the names below as By Voting The changes in the
Composition of the Company’s Members of the Board of Directors and Members of the Board Agree: 15,855,260,671 Composition of the
Management. of Commissioners of the Company as follows: shares (98.843%) Board of Directors
a. Purwono Widodo as Director of Business Development; Not Agree: 184,713,467 and the Board of
b. I Gusti Putu Suryawirawan as President Commissioner; shares (1.152%) Commissioners of
c. Nana Rohana as Independent Commissioner; Abstain: 805,700 shares the Company are
who were appointed respectively based on the resolution of (0.005%) disclosed in Deed
the 2016 Annual General Meeting of Shareholders dated 29 No. 115 dated 27
March 2017, as of 29 March 2022, in appreciation for the January 2023,
contribution of their vitality and deliberation during their term made before Notary
of office. Jose Dima Satria,
2. Transferred the assignment of Suhanto, appointed based S.H., M.Kn., and the
on the resolution of the General Meeting of Shareholders notification was
of Fiscal Year 2019 dated 29 July 2020 from initially as a received by the
Commissioner to President Commissioner, with the term Minister of Justice
of office in continuance of the remaining term of office in and Human Rights
accordance with the resolution of the GMS. of the Republic of
3. Appointed the following names as Members of the Board of Indonesia based
Directors and Members of the Board of Commissioners of the on Letter No. AHU-
Company: AH.01.09-0046449
a. Purwono Widodo as Director of Business Development; dated 30 January
b. I Gusti Putu Suryawirawan as Commissioner; 2023.
c. Tjuk Agus Minahasa as Independent Commissioner;
4. The term of office of Members of the Board of Directors and
Members of the Board of Commissioners who were appointed
as referred to in point 3, in accordance with the provisions of
the Company’s Articles of Association with due consideration
of the laws and regulations in the Capital Market sector and
without prejudice to the rights of the GMS to dismiss them at
any time.
5. With the confirmation on the dismissal, transfer of duties,
and appointment of Members of the Board of Directors and
Members of the Board of Commissioners of the Company
as referred to in points 1, 2 and 3 above, the composition
of members of the Board of Directors and the Board of
Commissioners of the Company is as follows:
a. Board of Directors
President Director: Silmy Karim
HR Director: Rahmad Hidayat
Finance Director: Tardi
Commercial Director: Melati Sarnita
Production Director: Djoko Muljono
Business Development Director: Purwono Widodo
b. Board of Commissioners
President Commissioner: Suhanto
Commissioner: Dadang Kurnia
Commissioner: I Gusti Putu Suryawirawan
Commissioner: Trisasongko Widianto
Independent Commissioner: David Pajung
Independent Commissioner: Tjuk Agus Minahasa
6. Members of the Board of Directors and Members of the Board
of Commissioners who were appointed as referred to in point
3 above who remained serving in other positions as prohibited
by laws and regulations from having concurrent positions as
members of the Board of Directors and members of the Board
of Commissioners of a State-Owned Enterprise, then those
concerned must resign from the concerned position.
7. Granted the power of attorney with the right of substitution
to the Board of Directors of the Company to disclose the
resolutions of this GMS in the form of a Notarial Deed and
appear before a Notary or an authorized official, and make
necessary adjustments or improvements if required by the
competent authority for the purposes of implementing the
contents of the Meeting resolutions.
2022 Annual Report & Sustainability Report
197 PT Krakatau Steel (Persero) Tbk
Page 200
TATA KELOLA PERUSAHAAN
Corporate Governance
RUPS Luar Biasa (RUPSLB) Tahun 2022 Extraordinary GMS (EGMS) of 2022
Pada tahun 2022, Perseroan juga melaksanakan RUPS Luar Biasa In the year 2022, the Company also held the Extraordinary General
(RUPSLB) dengan penjelasan sebagai berikut: Meeting of Shareholders (EGMS) with the following details:
Hari/Tanggal : Kamis, 19 Mei 2022 Day/Date : Thursday, 19 May 2022
Waktu : 14.20 WIB s.d 14.35 WIB Time : 14.20 WIT until 14.35 WIT
Tempat : Ruang Rapat Basement Venue : Basement Meeting Room
Gedung Krakatau Steel, Krakatau Steel Building,
Jalan Jend. Gatot Subroto Jalan Jend. Gatot Subroto
Kav. 54, Jakarta. Kav. 54, Jakarta.
Kehadiran : Dihadiri oleh Pemegang saham sejumlah Attendance : Attended by the Shareholders of of
16.025.244.772 saham yang memiliki hak 16,025,244,772 shares with valid voting
suara yang sah atau 82,833% dari seluruh rights or 82.833% of total shares.
saham.
HASIL RUPSLB TAHUN 2022
Results of the 2022 EGMS
Mata Acara RUPSLB Keputusan Rapat Pengambilan Keputusan Realisasi
No
EGMS Agenda Meeting Resolutions Decision-Making Realization
1 Persetujuan atas rencana 1. Menyetujui Perseroan untuk melakukan penambahan Dengan Pemungutan Penambahan
Perseroan untuk melakukan penyertaan modal dalam bentuk inbreng kepada PT Krakatau Suara penyertaan modal
penambahan penyertaan modal Posco dengan rincian sebagai berikut: Setuju: 16.025.147.772 Perseroan kepada
berupa Pabrik Hot Strip Mill #2 a. Pabrik Hot Strip Mill #2 berikut fasilitas yang melekat, saham (99,999%) PT Krakatau Posco
kepada PT Krakatau Posco. kegiatan operasional dan tanahnya meliputi: Tidak Setuju: 97.000 telah dinyatakan
• Sebidang tanah dengan luas 610 m2 dengan bukti saham (0,001%) dalam Akta
kepemilikan Sertifikat Hak Guna Bangunan ("SHGB") Abstain: Tidak ada Pemasukan ke
Nomor 5, sebidang tanah dengan luas 210 m2 dengan Dalam Perusahaan
bukti kepemilikan SHGB Nomor 7, sebidang tanah No. 07, No. 23/2022,
dengan luas 90.337 m2 dengan bukti kepemilikan SHGB No. 24/2022,No.
Nomor 43 dan sebidang tanah dengan luas 74.755 25/2022, No.
m2 dengan bukti kepemilikan SHGB Nomor 44 yang 26/2022 dan
keseluruhannya atas nama Perseroan yang terletak di No. 27/2022
Kelurahan Samang Raya, Kecamatan Ciwandan, Kota yang semuanya
Cilegon, Provinsi Banten; tertanggal 28
• Sebidang tanah dengan luas 81.782 m2 dengan bukti November 2022
kepemilikan SHGB Nomor 28 atas nama Perseroan yang yang dibuat di
terletak di Kelurahan Kubangsari, Kecamatan Ciwandan, hadapan Notaris/
Kota Cilegon, Provinsi Banten. PPAT Dr. Hapendi
b. PT Krakatau Posco membayar seluruh kewajiban hutang Harahap, S.H.,M.H.
Perseroan kepada Commerzbank Aktiengesellscahft dan
AKA AusfuhrkreditGesellschaft mbH sesuai pinjaman
Export Credit Agency (ECA) sebesar USD246.987.322 (dua
ratus empat puluh enam juta sembilan ratus delapan puluh
tujuh ribu tiga ratus dua puluh dua Dolar Amerika Serikat)
melalui penandatanganan perjanjian antara Perseroan dan
PT Krakatau Posco yang mengatur skema pembayaran
kewajiban pinjaman ECA Perseroan oleh PT Krakatau
Posco.
c. PT Krakatau Posco memberikan kompensasi/pembayaran
tunai kepada Perseroan sebesar USD90.000.000 (sembilan
puluh juta Dolar Amerika Serikat).
Sehingga nilai penambahan penyertaan modal Perseroan
kepada PT Krakatau Posco adalah senilai USD218.164.800
(dua ratus delapan belas juta seratus enam puluh empat
ribu delapan ratus Dollar Amerika Serikat) di mana Perseroan
berhak memperoleh 422.800 saham baru Seri B dengan nilai
nominal USD516 per lembar saham.
2. Menyetujui struktur permodalan kepemilikan saham PT
Krakatau Posco setelah dilakukan inbreng berupa Pabrik
Hot Strip Mill #2 termasuk tanah yang menjadi bagian tidak
terpisahkan dari utilitas Pabrik Hot Strip Mill #2, sehingga
menjadi Perseroan sebesar 50% dan POSCO sebesar 50%.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
198
Page 201
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
HASIL RUPSLB TAHUN 2022
Results of the 2022 EGMS
Mata Acara RUPSLB Keputusan Rapat Pengambilan Keputusan Realisasi
No
EGMS Agenda Meeting Resolutions Decision-Making Realization
Approval of the Company’s plan 1. Approved the Company to make additional capital placement By Voting The additional
for additional equity participation in the form of in-kind contribution to PT Krakatau Posco with Agree: 16,025,147,772 Company’s equity
in the form of Hot Strip Mill #2 to the following details: shares (99.999%) participation in PT
PT Krakatau Posco. a. Hot Strip Mill #2 and its inherent facilities, operational Not Agree: 97,000 Krakatau Posco
activities and land which include: shares (0.001%) is disclosed in the
• 620 sqm of land with proof of ownership of Certificate Abstain: None Deed of Entry Into
of Building Right to Use (“SHGB”) Number 5, 210 sqm of the Company No.
land with proof of ownership of SHGB Number 7, 90.337 07, No. 23/2022,
sqm of land with proof of ownership of SHGB Number No. 24/2022, No.
43, all of which are under the name of the Company, 25/2022, No.
located in the Samang Raya Village, Ciwandan District, 26/2022 and No.
Cilegon, Province of Banten. 27/2022, all of
• 81.782 sqm of land with proof of ownership of SHGB which are dated
Number 28 under the name of the Company, located in 28 November
Kubangsari Village, Ciwandan District, Cilegon, Province 2022, made before
of Banten. Notary/PPAT Dr.
b. PT Krakatau Posco has paid all of the Company’s debt Hapendi Harahap,
obligations o Commerzbank Aktiengesellscahft and AKA S.H., M.H.
AusfuhrkreditGesellschaft mbH according to the Export
Credit Agency (ECA) loan of USD246,987,322 (two hundred
forty-six million nine hundred eighty-seven thousand three
hundred twenty-two United States dollars) through the
signing of an agreement between the Company and PT
Krakatau Posco which regulates the payment scheme for
the Company’s ECA loan obligations by PT Krakatau Posco.
c. PT Krakatau Posco provided compensation/cash payment
to the Company at the amount of USD90,000,000 (ninety
million United States dollars).
Thus, the additional value of the Company’s equity placement
in PT Krakatau Posco is USD218,164,800 (two hundred
eighteen million one hundred sixty-four thousand eight
hundred United States dollars) in wich the company has the
right to acquire 422,800 new Series B shares with a nominal
value of USD516 per share.
2. Approved the share ownership capital structure of PT Krakatau
Posco after the in-kind contribution was carried out in the form
of Hot Strip Mill #2 including a plot of land which is an integral
part of the Hot Strip Mill #2 utility, so that 50% became the
Company and 50% POSCO.
Realisasi Tindak Lanjut Hasil Keputusan RUPST 2022 Realization of Follow-Ups on the 2022 AGMS
untuk Tahun Buku 2021 Resolutions for Fiscal Year 2021
Tindak lanjut atas hasil keputusan RUPST 2022 untuk Tahun Buku Follow-ups on the 2022 AGMS resolutions for Fiscal Year 2021
2021 yang diselenggarakan pada tanggal 8 Juli 2022, sebagian held on 8 July 2022, were mostly fully realized in the year 2022,
besar telah direalisasikan sepenuhnya pada tahun 2022, kecuali with the exception of the resolution regarding the issuance of
untuk hasil keputusan mengenai penerbitan Obligasi Wajib Series B Mandatory Convertible Bonds. Subsequently, resolutions
Konversi Seri B. Selanjutnya, atas hasil keputusan RUPSLB of the 2022 EGMS held on 19 May 2022 were fully realized in the
tahun 2022 yang diselenggarakan pada tanggal 19 Mei 2022 year 2022.
sepenuhnya telah direalisasikan pada tahun 2022.
Pihak Independen dalam Pelaksanaan Perhitungan Independent Party in the Implementation of the GMS
Suara RUPS Vote Counting
Untuk setiap penyelenggaraan RUPS, Perseroan menggunakan For every GMS implementation, the Company uses an independent
pihak independen yaitu PT BSR Indonesia sebagai Biro party, namely PT BSR Indonesia as the Company’s Securities
Administrasi Efek Perseroan untuk melakukan perhitungan Administration Bureau to conduct vote counting as well as the
suara serta notaris dari Kantor Notaris Jose Dima Satria, S.H., Notary Office of Jose Dima Satria, S.H., M.Kn. that reads through
M.Kn. yang akan membacakan hasil dari rekapitulasi suara hasil the results of the recapitulation of the vote counts.
perhitungan tersebut.
2022 Annual Report & Sustainability Report
199 PT Krakatau Steel (Persero) Tbk
Page 202
TATA KELOLA PERUSAHAAN
Corporate Governance
DEWAN KOMISARIS
Board of Commissioners
DASAR HUKUM LEGAL BASIS
Sesuai Undang-Undang No. 40 Tahun 2007 tentang Perseroan In accordance with Law No. 40 of Year 2007 on Limited Liability
Terbatas, Dewan Komisaris merupakan organ tata kelola Companies, the Board of Commissioners is the Company’s
Perseroan yang bertugas melakukan pengawasan terhadap highest governance organ assigned to supervise the management
kebijakan pengurusan secara umum dan/atau khusus sesuai policies in general and/or specifically in accordance with the
dengan Anggaran Dasar serta memberikan masukan atau Articles of Association as well as to provide feedback or other
pertimbangan lainnya mengenai isu-isu material kepada Direksi considerations on material issues to the Board of Directors
terkait pelaksanaan tugas dan tanggung jawab Direksi dan related to the implementation of duties and responsibilities of
melakukan pemantauan atas efektivitas implementasi tata kelola the Board of Directors and to monitor the effectiveness of the
Perseroan dalam setiap kegiatan usaha Perseroan. Company’s governance implementation in every business activity
of the Company.
Keberadaan organ Dewan Komisaris Perseroan juga telah The presence of the Board of Commissioners also complies
memenuhi aturan di dalam POJK No. 33/POJK.04/2014 tentang with POJK No. 33/POJK.04/2014 on the Board of Directors and
Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik the Board of Commissioners of Issuers or Public Companies
(“POJK 33/2014”), serta Peraturan Menteri BUMN Nomor PER- (“POJK 33/2014”), and Minister of BUMN Regulation No. PER-12/
12/MBU/2012 Tentang Organ Pendukung Dewan Komisaris/ MBU/2012 on Supporting Organs of the Board of Commissioners/
Dewan Pengawas Badan Usaha Milik Negara sebagaimana Supervisory Board of State-Owned Enterprises as last amended
terakhir diubah dengan Peraturan Menteri BUMN No. PER-06/ with Minister of BUMN Regulation No. PER-06/MBU/04/2021.
MBU/04/2021.
The Board of Commissioners carries out its duties and
Dewan Komisaris melaksanakan tugas dan tanggung jawabnya responsibilities with the assistance of its Supporting Organs,
dibantu oleh Perangkat Dewan Komisaris, yang terdiri dari consisting of the Secretary of the Board of Commissioners,
Sekretariat Dewan Komisaris, Komite Audit, serta Komite the Audit Committee, as well as the Nomination and
Nominasi dan Remunerasi. Seluruh komite penunjang Dewan Remuneration Committee. All supporting committees of the
Komisaris dievaluasi secara berkala untuk ditinjau efektivitasnya Board of Commissioners is assessed periodically to review the
dalam membantu pelaksanaan tugas dan pengawasan Dewan effectiveness in assisting the implementation of duties and
Komisaris. supervision of the Board of Commissioners.
PEDOMAN DEWAN KOMISARIS (BOARD MANUAL) THE BOARD MANUAL OF THE BOARD OF
COMMISSIONERS
Pelaksanaan tugas dan fungsi pengawasan Dewan Komisaris The implementation of duties and function of the Board of
berpedoman pada Board Manual Dewan Komisaris dan Direksi commissioners is guided by the Board Manual of the Board of
No. 297/DU-KS/2020 yang telah ditandatangani pada tanggal Commissioners and the Board of Directors No. 297/DU-KS/2020
3 Agustus 2020. Board Manual tersebut telah dipublikasikan signed on 3 August 2020. This Board Manual is published on the
pada situs web Perseroan www.krakatausteel.com dan Jaringan Company’s website www.krakatausteel.com and the Company’s
Internal Perseroan. Internal Network.
Board Manual Dewan Komisaris secara garis besar mengatur The Board Manual of the Board of Commissioners generally
tentang hal-hal sebagai berikut: regulates on matters as follows:
1. Komposisi dan Persyaratan Dewan Komisaris; 1. Composition and Requirements of the Board of
Commissioners;
2. Masa Jabatan Dewan Komisaris; 2. Term of Office of the Board of Commissioners;
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
200
Page 203
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
3. Tugas Dewan Komisaris Secara Umum; 3. General Duties of the Board of Commissioner;
4. Wewenang Dewan Komisaris; 4. Authorities of the Board of Commissioners;
5. Kewajiban Dewan Komisaris; 5. Obligations of the Board of Commissioners;
6. Rapat Dewan Komisaris; 6. Meetings of the Board of Commissioners;
7. Prosedur Pengambilan Keputusan dalam Rapat Dewan 7. Decision-Making Procedures in the Meetings of the Board of
Komisaris; Commissioners;
8. Program Pengenalan Perseroan dan Peningkatan Kapabilitas 8. Company Introductory and Improvement of Capabilities of the
Dewan Komisaris; Board of Commissioners Programs;
9. Etika Jabatan; 9. Code of Ethics;
10. Komite Penunjang Dewan Komisaris; 10. Supporting Committees of the Board of Commissioners;
11. Sekretaris Dewan Komisaris; 11. Secretary to the Board of Commissioners;
12. Evaluasi Kinerja Dewan Komisaris; 12. Performance Assessment of the Board of Commissioners;
13. Penghasilan Dewan Komisaris. 13. Income of the Board of Commissioners.
Secara berkala Board Manual Dewan Komisaris dan Direksi Periodically, the Board Manual of the Board of Commissioners
dievaluasi sesuai kebutuhan Perseroan, untuk menjaga and the Board of Directors is evaluated in accordance with the
relevansinya dengan dinamika bisnis dan kebutuhan organisasi, Company’s needs, in order to maintain its relevance to the
serta menyesuaikan dengan perubahan Anggaran Dasar dynamics of the business and the needs of the organization, as
Perseroan, peraturan perundang-undangan yang berlaku. well as to align with the changes in the Company’s Articles of
Association, prevailing laws and regulations.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Merujuk pada Anggaran Dasar Perseroan Pasal 15 ayat (1) Referring to the Company Articles of Association’s Article 15
sebagaimana juga dinyatakan pada Board Manual, secara umum paragraph (1) as also denoted in the Board Manual, the Board of
Dewan Komisaris bertugas melakukan pengawasan terhadap Commissioners is generally assigned with the supervisory duties
kebijakan pengurusan, jalannya pengurusan pada umumnya baik on management policies, the overall management operations,
mengenai Perseroan maupun usaha Perseroan yang dilakukan both on the Company as well as the Company’s business
oleh Direksi serta memberikan nasihat kepada Direksi. performed by the Board of Directors and to provide advice to the
Board of Directors.
Fungsi pengawasan yang dilakukan oleh Dewan Komisaris The supervisory function carried out by the Board of
termasuk dan tidak terbatas pada pengawasan terhadap Commissioners includes but not limited to oversee the
pelaksanaan: implementation of the following:
1. Rencana Jangka Panjang Perseroan; 1. Company Long-Term Plans;
2. Rencana Kerja dan Anggaran Perseroan; 2. Company Work Plan and Budget;
3. Ketentuan Anggaran Dasar dan Keputusan RUPS, serta 3. Provisions of the Articles of Association and GMS Resolutions,
peraturan perundang-undangan yang berlaku untuk and applicable laws and regulations for the interest of the
kepentingan Perseroan dan sesuai dengan maksud dan Company and in line with the purpose and objectives of the
tujuan Perseroan. Company.
2022 Annual Report & Sustainability Report
201 PT Krakatau Steel (Persero) Tbk
Page 204
TATA KELOLA PERUSAHAAN
Corporate Governance
KOMPOSISI DAN MASA JABATAN DEWAN COMPOSITION AND TERM OF OFFICE OF THE
KOMISARIS BOARD OF COMMISSIONERS
Nominasi anggota Dewan Komisaris Perseroan dilaksanakan The nomination of members of the Board of Commissioners of
dengan mempertimbangkan latar belakang pendidikan dan the Company is carried out by taking into consideration of each
pengalaman karier profesional masing-masing. Kebijakan individual’s educational background and professional career
nominasi Dewan Komisaris merupakan kewenangan Pemegang experience. The nomination policy of the Board of Commissioners
Saham Seri A Dwiwarna. is the authority of the Shareholders of Series A Dwiwarna shares.
Dewan Komisaris diangkat untuk jangka waktu terhitung sejak The Board of Commissioners is appointed for the term period
tanggal yang ditetapkan oleh RUPS yang mengangkatnya dan as of the date of its establishment by the appointing GMS and
berakhir pada penutupan RUPS Tahunan yang ke-5 (lima) setelah ends upon the closing of the fifth Annual GMS following the date
tanggal pengangkatannya, dengan syarat tidak boleh melebihi of appointment, with the requirement that it cannot exceeds
jangka waktu 5 (lima) tahun, dengan memperhatikan peraturan the period of 5 (five) years, and with consideration of the laws
perundang-undangan di bidang Pasar Modal, namun dengan and regulations in the Capital Market sector, and without
tidak mengurangi hak dari RUPS untuk sewaktu-waktu dapat prejudice of the rights of the GMS to dismiss members of the
memberhentikan para anggota Dewan Komisaris sebelum masa Board of Commissioners prior to completing the term of office.
jabatannya berakhir. Selanjutnya setelah masa jabatan berakhir, Subsequently, upon completion of the term of office, members of
para anggota Dewan Komisaris dapat diangkat kembali oleh the Board of Commissioners may be re-appointed by the GMS for
RUPS untuk 1 (satu) kali masa jabatan. 1 (one) term of office.
Komposisi Dewan Komisaris Perseroan saat ini berjumlah 6 The current composition of the Board of Commissioners
(enam) orang, yang terdiri dari 1 (satu) Komisaris Utama, 2 (dua) consists of 6 (six) members, of which 1 (one) is the President
Komisaris Independen, dan 3 (tiga) Komisaris. Commissioner, 2 (two) are Independent Commissioners, and 3
(three) are Commissioners.
PERUBAHAN SUSUNAN DEWAN KOMISARIS CHANGES IN THE COMPOSITION OF THE BOARD
OF COMMISSIONERS
Pada tahun 2022 Susunan Dewan Komisaris mengalami In the year 2022, the composition of the Board of Commissioners
perubahan dengan kronologi sebagai berikut: changed as per the following chronology:
SUSUNAN DEWAN KOMISARIS PER 1 JANUARI 2022 (SEBELUM RUPS TAHUNAN)
Composition of the Board of Commissioners as of 1 January 2022 (Prior to the Annual GMS)
Nama
Jabatan Position
Name
Komisaris Utama I Gusti Putu Suryawirawan President Commissioner
Komisaris Dadang Kurnia Commissioner
Komisaris Independen Nana Rohana Independent Commissioner
Komisaris Independen David Pajung Independent Commissioner
Komisaris Suhanto Commissioner
Komisaris Trisasongko Widianto Commissioner
SUSUNAN DEWAN KOMISARIS PER 18 JULI 2022 (SETELAH RUPS TAHUNAN)
Composition of the Board of Commissioners as of 18 July 2022 (After the Annual GMS)
Nama
Jabatan Position
Name
Komisaris Utama Suhanto President Commissioner
Komisaris Dadang Kurnia Commissioner
Komisaris I Gusti Putu Suryawirawan Commissioner
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
202
Page 205
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
SUSUNAN DEWAN KOMISARIS PER 18 JULI 2022 (SETELAH RUPS TAHUNAN)
Composition of the Board of Commissioners as of 18 July 2022 (After the Annual GMS)
Nama
Jabatan Position
Name
Komisaris Trisasongko Widianto Commissioner
Komisaris Independen David Pajung Independent Commissioner
Komisaris Independen Tjuk Agus Minahasa Independent Commissioner
PERNYATAAN INDEPENDENSI DEWAN KOMISARIS STATEMENT OF INDEPENDENCY OF THE BOARD
OF COMMISSIONERS
Setiap anggota Dewan Komisaris di awal pengangkatannya At the beginning of appointment, each member of the Board of
membuat pernyataan independensi, yang disebut dengan Pakta Commissioners signs a statement of independency referred
Integritas Tidak Memiliki Benturan Kepentingan. Pernyataan to as the Integrity Pact of Not Having Conflict of Interest. The
ini dibuat untuk menegaskan bahwa di tahun terakhir sebelum statement contains the reaffirmation that in the last year prior
pengangkatan yang bersangkutan tidak melakukan tindakan yang to the appointment of each respective member has not conduct
menimbulkan benturan kepentingan dan merugikan Perseroan. any act that instigate conflict of interest nor generate loss for the
Company.
Anggota Dewan Komisaris juga berkewajiban untuk melapor Members of the Board of Commissioners are also required to
apabila terjadi perubahan status yang mempengaruhi report in the event a change in their status occur that affects their
independensinya termasuk apabila terdapat perubahan independency, including a change in share ownership, both of
kepemilikan saham baik Pribadi ataupun keluarga di Perseroan Personal and of family members, in the Company and/or other
dan/atau perusahaan lain. Sekretaris Dewan Komisaris bertugas companies. The Secretary to the Board of Commissioners is
memastikan apakah praktik ini telah dilaksanakan sesuai dengan assigned to ensure if such practice is carried out in accordance
prinsip GCG. with GCG principles.
KOMISARIS INDEPENDEN INDEPENDENT COMMISSIONER
Kriteria dan Independensi Komisaris Independen Criteria and Independency of Independent
Commissioner
Komisaris Independen adalah anggota Dewan Komisaris yang An Independent Commissioner is member of the Board of
tidak terafiliasi dengan Direksi, anggota Dewan Komisaris lainnya Commissioners who is not affiliated with the Board of Directors,
dan pemegang saham pengendali, serta bebas dari hubungan other members of the Board of Commissioners and controlling
bisnis, hubungan keluarga, atau hubungan lainnya yang dapat shareholders, and is free from business relationship, family
mempengaruhi kemampuannya dalam menerapkan prinsip- relationship, or other relationship that may affect the capability
prinsip GCG di Perseroan. of the concerned member in applying GCG principles in the
Company.
Hingga akhir 2022, Perseroan menempatkan 2 (dua) orang Until the end of the year 2022, the Company placed 2 (two)
Komisaris Independen di dalam komposisi keanggotaan Dewan Independent Commissioners within the membership composition
Komisaris sebagai perwujudan atas komitmen penuh Perseroan of the Board of Commissioners as a manifestation of the
dalam menghadirkan iklim bisnis yang sehat dan kondusif sesuai Company’s full commitment in staging a healthy and conducive
dengan peraturan perundang-undangan yang berlaku. business climate in accordance with applicable laws and
regulations.
Keberadaan Komisaris Independen di Perseroan mengacu pada The presence of an Independent Commissioners in the Company
ketentuan POJK 33/2014 yang menetapkan bahwa jumlah refers to the provision of POJK 33/2014 that affirms the number of
Komisaris Independen paling kurang 30% dari jumlah seluruh Independent Commissioner is at least 30% of the total members
anggota Dewan Komisaris. Dengan demikian, Perseroan telah of the Board of Commissioners. Thus, the Company has fulfilled
memenuhi ketentuan tersebut karena sudah menempatkan this provision as 2 (two) Independent Commissioners or 33.33%
2022 Annual Report & Sustainability Report
203 PT Krakatau Steel (Persero) Tbk
Page 206
TATA KELOLA PERUSAHAAN
Corporate Governance
2 (dua) Komisaris Independen atau setara 33,33% dari total of the total 6 (six) members of the Board of Commissioners are in
keseluruhan anggota Dewan Komisaris yang berjumlah 6 (enam) place, namely David Pajung and Tjuk Agus Minahasa.
orang, yaitu David Pajung dan Tjuk Agus Minahasa.
David Tjuk Agus
Kriteria Independen OJK OJK Independency Criteria
Pajung Minahasa
Bukan merupakan orang yang bekerja atau mempunyai √ √ Not a person who is employed or has the authority and
wewenang dan tanggung jawab untuk merencanakan, responsibility to plan, lead, control, or supervise the activities of
memimpin, mengendalikan, atau mengawasi kegiatan Emiten Issuers or Public companies within the last 6 (six) months.
atau Perusahaan Publik tersebut dalam waktu 6 (enam) bulan
terakhir.
Tidak mempunyai saham baik langsung maupun tidak langsung √ √ Has no shares either directly or indirectly in Issuers or Public
pada Emiten atau Perusahaan Publik tersebut. Companies.
Tidak mempunyai hubungan Afiliasi dengan Emiten atau √ √ Has no affiliation with Issuers or Public Companies, with
Perusahaan Publik, anggota Dewan Komisaris, anggota Direksi, members of the Board of Commissioners, members of the Board
atau Pemegang Saham Utama Emiten atau Perusahaan Publik of Directors, or with Majority Shareholders of Issuers or Public
tersebut. Companies.
RAPAT DEWAN KOMISARIS MEETINGS OF THE BOARD OF COMMISSIONERS
Kebijakan Rapat Meeting Policy
Mengacu pada ketentuan POJK 33/2014 Pasal 31, yang juga Referring to the provision of POJK 33/2014 Article 31, also
dinyatakan dalam Anggaran Dasar Perseroan Pasal 16, Dewan contained in the Company’s Articles of Association Article 16,
Komisaris wajib mengadakan rapat paling kurang 1 (satu) kali the Board of Commissioners is required to hold at least 1 (one)
dalam 2 (dua) bulan. Pemanggilan rapat dilakukan oleh Komisaris meeting in every 2 (two) months. Invitation to the meeting is
Utama dan disampaikan paling lambat 5 (lima) hari sebelum rapat conducted by the President Commissioner and submitted at least
diadakan, dengan tidak memperhitungkan tanggal panggilan dan 5 (five) days prior to the meeting date, not including the date of the
tanggal rapat, atau dalam waktu yang lebih singkat jika dalam invitation and the date of the meeting, or within a shorter time in
keadaan mendesak. urgent circumstances.
Frekuensi dan Tingkat Kehadiran Rapat Meeting Frequency and Level of Attendance
Sepanjang tahun 2022, Dewan Komisaris telah mengadakan rapat Throughout the year 2022, the Board of Commissioners held
sebanyak 9 (sembilan) kali. Informasi tingkat kehadiran dijelaskan 9 (nine) meetings. Detailed information on the meeting level of
lebih rinci pada tabel berikut ini: attendance is described in the following table:
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of January 1, 2022 – July 8, 2022
Nama Jabatan Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Position Total Meeting Attendance Level of Attendance (%)
I Gusti Putu Suryawirawan Komisaris Utama 2 2 100%
President Commissioner
Dadang Kurnia Komisaris 3 2 67%
Commissioner
Nana Rohana Komisaris Independen 2 2 100%
Independent Commissioner
David Pajung Komisaris Independen 3 3 100%
Independent Commissioner
Suhanto Komisaris 3 3 100%
Commissioner
Trisasongko Widianto Komisaris 3 3 100%
Commissioner
*)
Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
Absent due to leave and/or work assignment
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
204
Page 207
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PERIODE 8 JULI 2022 – 31 DESEMBER 2022
Period of July 8, 2022 – December 31, 2022
Nama Jabatan Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Position Total Meeting Attendance Level of Attendance (%)
Suhanto Komisaris Utama 6 6 100%
President Commissioner
Dadang Kurnia Komisaris 6 6 100%
Commissioner
I Gusti Putu Suryawirawan Komisaris 6 6 100%
Commissioner
Trisasongko Widianto Komisaris 6 5 83%
Commissioner
David Pajung Komisaris Independen 6 6 100%
Independent Commissioner
Tjuk Agus Minahasa Komisaris Independen 6 6 100%
Independent Commissioner
*)
Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
Absent due to leave and/or work assignment
RAPAT GABUNGAN DEWAN KOMISARIS DAN JOINT MEETINGS OF THE BOARD OF
DIREKSI COMMISSIONERS AND THE BOARD OF DIRECTORS
Kebijakan Rapat Meeting Policy
Selain rapat internal, Dewan Komisaris Perseroan juga secara Aside from internal meetings, the Company’s Board of
rutin menyelenggarakan rapat gabungan bersama Direksi paling Commissioners also hold periodical joint meetings together
kurang 1 (satu) kali setiap 4 (empat) bulan. Hal ini sesuai dengan with the Board of Directors at least 1 (one) time every 4 (four)
aturan POJK 33/2014 dan Anggaran Dasar Perseroan Pasal 16 months. This is in line with POJK 33/2014 and Company Articles
ayat (3) yang juga telah dinyatakan pada Board Manual Dewan of Association Article 16 paragraph (3) which is also contained in
Komisaris. Namun demikian, pelaksanaan rapat gabungan the Board Manual of the Board of Commissioners. Nevertheless,
tetap dapat dilakukan sewaktu-waktu sesuai dengan kebutuhan implementation of the joint meetings may also be carried
Perseroan dan urgensinya (konsultasi, laporan, dan lain-lain). out at any time as per the need and urgency of the Company
(consultation, report, and others).
Frekuensi dan Tingkat Kehadiran Rapat Meeting Frequency and Level of Attendance
Sepanjang tahun 2022, Dewan Komisaris telah mengadakan During the year 2022, the Board of Commissioners held joint
rapat bersama Direksi dengan frekuensi dan tingkat kehadiran meetings with the Board of Directors with details on the frequency
sebagai berikut: and level of attendance as follows:
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of January 1, 2022 – July 8, 2022
Nama Jabatan Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Position Total Meeting Attendance Level of Attendance (%)
I Gusti Putu Suryawirawan Komisaris Utama 3 3 100%
President Commissioner
Dadang Kurnia Komisaris 4 4 100%
Commissioner
Nana Rohana Komisaris Independen 3 3 100%
Independent Commissioner
David Pajung Komisaris Independen 4 4 100%
Independent Commissioner
Suhanto Komisaris 4 4 100%
Commissioner
Trisasongko Widianto Komisaris 4 4 100%
Commissioner
2022 Annual Report & Sustainability Report
205 PT Krakatau Steel (Persero) Tbk
Page 208
TATA KELOLA PERUSAHAAN
Corporate Governance
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of January 1, 2022 – July 8, 2022
Nama Jabatan Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Position Total Meeting Attendance Level of Attendance (%)
Silmy Karim Direktur Utama 4 4 100%
President Director
Purwono Widodo Direktur Pengembangan Usaha 4 4 100%
Director of Business Development
Rahmad Hidayat Direktur Sumber Daya Manusia 4 4 100%
Human Capital Director
Tardi Direktur Keuangan 4 4 100%
Finance Director
Melati Sarnita Direktur Komersial 4 4 100%
Commercial Director
Djoko Muljono Direktur Produksi 4 4 100%
Production Director
PERIODE 8 JULI 2022 – 31 DESEMBER 2022
Period of July 8, 2022 – December 31, 2022
Nama Jabatan Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Position Total Meeting Attendance Level of Attendance (%)
Suhanto Komisaris Utama 5 5 100%
President Commissioner
Dadang Kurnia Komisaris 5 5 100%
Commissioner
I Gusti Putu Suryawirawan Komisaris 5 4 80%
Commissioner
Trisasongko Widianto Komisaris 5 4 80%
Commissioner
David Pajung Komisaris Independen 5 5 100%
Independent Commissioner
Tjuk Agus Minahasa Komisaris Independen 5 5 100%
Independent Commissioner
Silmy Karim Direktur Utama 5 5 100%
President Director
Purwono Widodo Direktur Pengembangan Usaha 5 5 100%
Director of Business Development
Rahmad Hidayat Direktur Sumber Daya Manusia 5 5 100%
Human Capital Director
Tardi Direktur Keuangan 5 5 100%
Finance Director
Melati Sarnita Direktur Komersial 5 4 80%
Commercial Director
Djoko Muljono Direktur Produksi 5 5 100%
Production Director
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
206
Page 209
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PELAKSANAAN TUGAS DAN TANGGUNG JAWAB IMPLEMENTATION OF DUTIES AND
DEWAN KOMISARIS TAHUN 2022 RESPONSIBILITIES OF THE BOARD OF
COMMISSIONERS IN 2022
Sepanjang tahun 2022, Dewan Komisaris telah melaksanakan Throughout the year 2022, the Board of Commissioners performed
tugas dan tanggung jawabnya sebagai pengawas pengelolaan its supervisory duties and responsibilities of the Company’s
Perseroan, antara lain: management, among others as follows;
1. Pengawasan terhadap pelaksanaan Rencana Jangka Panjang 1. Supervision of the implementation of the Company’s Long-
Perusahaan; Term Plan;
2. Pengawasan terhadap pelaksanaan Rencana Kerja dan 2. Supervision of the implementation of the Company’s 2021
Anggaran Perusahaan Tahun 2022; Work Plan and Budget;
3. Pengawasan terhadap pelaksanaan aksi-aksi korporasi Tahun 3. Supervision of the implementation of corporate actions in
2022; 2021;
4. Pengawasan terhadap penerapan tata kelola perusahaan 4. Supervision of the implementation of good corporate
yang baik dan manajemen risiko; dan governance and risk management; and
5. Pengawasan terhadap ketentuan Anggaran Dasar dan 5. Supervision of the provisions of the Articles of Association and
Keputusan RUPS serta peraturan perundang-undangan yang GMS Resolutions as well as applicable laws and regulations,
berlaku, untuk kepentingan Perseroan dan sesuai dengan for the interest of the Company and in line with the purpose
maksud dan tujuan Perseroan. and objectives of the Company.
PROGRAM PENINGKATAN KOMPETENSI DEWAN COMPETENCY DEVELOPMENT PROGRAM OF THE
KOMISARIS BOARD OF COMMISSIONERS
Upaya peningkatan kompetensi bagi anggota Dewan Komisaris Efforts to improve the competency of members of the Company’s
Perseroan dilaksanakan melalui berbagai program pendidikan Board of Commissioners are carried out through various
berkelanjutan yang dikombinasikan dalam self-study dan sustainable educational programs in combination with self-study
keikutsertaan pada pelatihan, seminar/conference, sosialisasi, and participation in trainings, seminars/conferences, socialization,
workshop dan lain-lain. workshops and others.
Pada Tahun 2022, Dewan Komisaris telah mengikuti beberapa In the year 2022, the Board of Commissioners took part in several
program peningkatan kompetensi antara lain: competency development programs, including the following:
Dewan Komisaris Tanggal Program Peningkatan Kompetensi
Board of Commissioners Date Competency Development Program
I Gusti Putu Suryawirawan 25 Agustus 2022 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam rangka:
August 25, 2022 1. Visit Pabrik Blast Furnace
2. Visit Pabrik HSM#2
3. Visit Infrastruktur IT
4. Pembahasan Kebijakan Mutu & Pelayanan
5. Pembahasan Sistem IT (Master Plan IT)
Working Visit to PT Krakatau Steel (Persero) Tbk & Cilegon Group in order to:
1. Visit Blast Furnace Factory
2. HSM#2 Factory Visit
3. IT Infrastructure Visit
4. Quality & Service Policy Discussion
5. IT System Discussion (IT Master Plan)
Jumat, 7 Oktober 2022 Sosialisasi Permen BUMN Nomor PER-5/MBU/9/2022 dengan Agenda “Sosialisasi
Friday, October 7, 2022 Peraturan Menteri Nomor PER-5/MBU/09/2022 Tentang Penerapan Manajemen Risiko
pada BUMN”, dari Kementerian BUMN.
Socialization of BUMN Regulation Number PER-5/MBU/9/2022 with the Agenda
"Socialization of Ministerial Regulation Number PER-5/MBU/09/2022 concerning the
Implementation of Risk Management in BUMN", from the Ministry of BUMN.
Jumat, 14 Oktober 2022 Tindak Lanjut Sosialisasi Permen BUMN Nomor PER-5/MBU/09/2022 dengan Agenda
Friday, October 14, 2022 “GRC Masterclass (Governance-Risk-Compliance)”, dari Kementerian BUMN.
Follow-up Socialization of BUMN Regulation Number PER-5/MBU/09/2022 with the
Agenda "GRC Masterclass (Governance-Risk-Compliance)", from the Ministry of BUMN.
2022 Annual Report & Sustainability Report
207 PT Krakatau Steel (Persero) Tbk
Page 210
TATA KELOLA PERUSAHAAN
Corporate Governance
Dewan Komisaris Tanggal Program Peningkatan Kompetensi
Board of Commissioners Date Competency Development Program
I Gusti Putu Suryawirawan Kamis, 17 November 2022 Masterclass GRC Foundation dengan Tema “Memperkuat Peran Komite Audit, Komite
Thursday, November 17, 2022 Risiko dan Tata Kelola Terintegrasi”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "Strengthening the Role of Audit Committee,
Risk Committee and Integrated Governance", from the Ministry of BUMN.
Kamis, 8 Desember 2022 Masterclass GRC Foundation dengan Tema “Peran Organ Pengelola Risiko dalam Risk
Thursday, December 8, 2022 Management”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "The Role of Risk Management Organs in
Risk Management", from the Ministry of BUMN.
Kamis, 15 Desember 2022 Pelatihan Manajemen SDM (Talent) dan Manajemen Remunerasi, dari LPPI
Thursday, December 15, 2022 HR Management (Talent) and Remuneration Management Training, from LPPI
Rabu, 21 Desember 2022 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam rangka:
Wednesday, December 21, 2022 1. Visit ke PT Krakatau Bandar Samudera
2. Visit ke HSM#1 (Gudang 12)
3. Visit ke HSM#2
4. Visit ke Pabrik Blast Furnace
Working Visit to PT Krakatau Steel (Persero) Tbk & Cilegon Group in order to:
1. Visit to PT Krakatau Bandar Samudera
2. Visit to HSM#1 (Warehouse 12)
3. Visit to HSM#2
4. Visit to Blast Furnace Factory
Suhanto Jumat, 7 Oktober 2022 Sosialisasi Permen BUMN Nomor PER-5/MBU/9/2022 dengan Agenda “Sosialisasi
Friday, October 7, 2022 Peraturan Menteri Nomor PER-5/MBU/09/2022 Tentang Penerapan Manajemen Risiko
pada BUMN”, dari Kementerian BUMN.
Socialization of BUMN Regulation Number PER-5/MBU/9/2022 with the Agenda
"Socialization of Ministerial Regulation Number PER-5/MBU/09/2022 concerning the
Implementation of Risk Management in BUMN", from the Ministry of BUMN.
Jumat, 14 Oktober 2022 Tindak Lanjut Sosialisasi Permen BUMN Nomor PER-5/MBU/09/2022 dengan Agenda
Friday, October 14, 2022 “GRC Masterclass (Governance-Risk-Compliance)”, dari Kementerian BUMN.
Follow-up Socialization of BUMN Regulation Number PER-5/MBU/09/2022 with the
Agenda "GRC Masterclass (Governance-Risk-Compliance)", from the Ministry of BUMN.
Kamis, 8 Desember 2022 Masterclass GRC Foundation dengan Tema “Peran Organ Pengelola Risiko dalam Risk
Thursday, December 8, 2022 Management”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "The Role of Risk Management Organs in
Risk Management", from the Ministry of BUMN.
Nana Rohana Rabu, 26 Januari 2022 Penyelenggaraan Pelatihan dan Bimbingan Teknis Bagi Wajib LHKPN di Lingkungan
Wednesday, January 26, 2022 PT Krakatau Steel & Group, dari PT Krakatau Steel (Persero) Tbk.
Organization of Training and Technical Guidance for LHKPN Obligors within PT Krakatau
Steel & Group, from PT Krakatau Steel (Persero) Tbk.
Rabu, 13 April 2022 Sosialisasi Platform Evaluasi Jasa Penunjang dan Pemetaan Struktur Korporasi, dari
Wednesday, April 13, 2022 Kementerian BUMN.
Socialization of Support Services Evaluation Platform and Corporate Structure Mapping,
from the Ministry of BUMN.
Dadang Kurnia Rabu, 26 Januari 2022 Penyelenggaraan Pelatihan dan Bimbingan Teknis Bagi Wajib LHKPN di Lingkungan
Wednesday, January 26, 2022 PT Krakatau Steel & Group, dari PT Krakatau Steel (Persero) Tbk.
Organization of Training and Technical Guidance for LHKPN Obligors within PT Krakatau
Steel & Group, from PT Krakatau Steel (Persero) Tbk.
Kamis, 3 Februari 2022 Sosialisasi PaDi UMKM, dari Kementerian BUMN.
Thursday, February 3, 2022 Socialization of PaDi UMKM, from the Ministry of BUMN.
Rabu, 8 Juni 2022 Rakornas dan Webinar Pengawasan Intern Tahun 2022 dengan Tema “Kawal Produk
Wednesday, June 8, 2022 Dalam Negeri Untuk Bangsa Mandiri”, dari BPKP.
National Coordination Meeting and Internal Audit Webinar 2022 with the theme "Guarding
Domestic Products for an Independent Nation", from BPKP.
Kamis, 25 Agustus 2022 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam rangka:
Thursday, August 25, 2022 1. Visit Pabrik Blast Furnace
2. Visit Pabrik HSM#2
3. Visit Infrastruktur IT
4. Pembahasan Kebijakan Mutu & Pelayanan
5. Pembahasan Sistem IT (Master Plan IT)
Working Visit to PT Krakatau Steel (Persero) Tbk & Cilegon Group in order to:
1. Visit Blast Furnace Factory
2. HSM#2 Factory Visit
3. IT Infrastructure Visit
4. Quality & Service Policy Discussion
5. IT System Discussion (IT Master Plan)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
208
Page 211
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dewan Komisaris Tanggal Program Peningkatan Kompetensi
Board of Commissioners Date Competency Development Program
Dadang Kurnia Jumat, 7 Oktober 2022 Sosialisasi Permen BUMN Nomor PER-5/MBU/9/2022 dengan Agenda “Sosialisasi
Friday, October 7, 2022 Peraturan Menteri Nomor PER-5/MBU/09/2022 Tentang Penerapan Manajemen Risiko
pada BUMN”, dari Kementerian BUMN.
Socialization of BUMN Regulation Number PER-5/MBU/9/2022 with the Agenda
"Socialization of Ministerial Regulation Number PER-5/MBU/09/2022 concerning the
Implementation of Risk Management in BUMN", from the Ministry of BUMN.
Jumat, 14 Oktober 2022 Tindak Lanjut Sosialisasi Permen BUMN Nomor PER-5/MBU/09/2022 dengan Agenda
Friday, October 14, 2022 “GRC Masterclass (Governance-Risk-Compliance)”, dari Kementerian BUMN.
Follow-up Socialization of BUMN Regulation Number PER-5/MBU/09/2022 with the
Agenda "GRC Masterclass (Governance-Risk-Compliance)", from the Ministry of BUMN.
Kamis, 17 November 2022 Masterclass GRC Foundation dengan Tema “Memperkuat Peran Komite Audit, Komite
Thursday, November 17, 2022 Risiko dan Tata Kelola Terintegrasi”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "Strengthening the Role of Audit Committee,
Risk Committee and Integrated Governance", from the Ministry of BUMN.
Kamis, 8 Desember 2022 Masterclass GRC Foundation dengan Tema “Peran Organ Pengelola Risiko dalam Risk
Thursday, December 8, 2022 Management”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "The Role of Risk Management Organs in
Risk Management", from the Ministry of BUMN.
Kamis, 15 Desember 2022 Kongres XIV Ikatan Akuntan Indonesia 2022 dengan Tema “Strategic Role of the
Thursday, December 15, 2022 Accountancy Profession to Maintain Trust and Integrity in the Era of Sustainability” dari
Ikatan Akuntan Indonesia.
Congress XIV of the Indonesian Institute of Accountants 2022 with the theme "The
Strategic Role of the Accountant Profession in Maintaining Trust and Integrity in the Era of
Sustainability" from the Indonesian Institute of Accountants.
Rabu, 21 Desember 2022 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam rangka:
Wednesday, December 21, 2022 1. Visit ke PT Krakatau Bandar Samudera
2. Visit ke HSM#1 (Gudang 12)
3. Visit ke HSM#2
4. Visit ke Pabrik Blast Furnace
Working Visit to PT Krakatau Steel (Persero) Tbk & Cilegon Group in order to:
1. Visit to PT Krakatau Bandar Samudera
2. Visit to HSM#1 (Warehouse 12)
3. Visit to HSM#2
4. Visit to Blast Furnace Factory
Trisasongko Widianto Jumat, 7 Oktober 2022 Sosialisasi Permen BUMN Nomor PER-5/MBU/9/2022 dengan Agenda “Sosialisasi
Friday, October 7, 2022 Peraturan Menteri Nomor PER-5/MBU/09/2022 Tentang Penerapan Manajemen Risiko
pada BUMN”, dari Kementerian BUMN.
Socialization of BUMN Regulation Number PER-5/MBU/9/2022 with the Agenda
"Socialization of Ministerial Regulation Number PER-5/MBU/09/2022 concerning the
Implementation of Risk Management in BUMN", from the Ministry of BUMN.
Jumat, 14 Oktober 2022 Tindak Lanjut Sosialisasi Permen BUMN Nomor PER-5/MBU/09/2022 dengan Agenda
Friday, October 14, 2022 “GRC Masterclass (Governance-Risk-Compliance)”, dari Kementerian BUMN.
Follow-up Socialization of BUMN Regulation Number PER-5/MBU/09/2022 with the
Agenda "GRC Masterclass (Governance-Risk-Compliance)", from the Ministry of BUMN.
Kamis, 8 Desember 2022 Masterclass GRC Foundation dengan Tema “Peran Organ Pengelola Risiko dalam Risk
Thursday, December 8, 2022 Management”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "The Role of Risk Management Organs in
Risk Management", from the Ministry of BUMN.
Kamis, 15 Desember 2022 Pelatihan Manajemen SDM (Talent) dan Manajemen Remunerasi, dari LPPI
Thursday, December 15, 2022 HR Management (Talent) and Remuneration Management Training, from LPPI
2022 Annual Report & Sustainability Report
209 PT Krakatau Steel (Persero) Tbk
Page 212
TATA KELOLA PERUSAHAAN
Corporate Governance
Dewan Komisaris Tanggal Program Peningkatan Kompetensi
Board of Commissioners Date Competency Development Program
David Pajung Rabu, 26 Januari 2022 Penyelenggaraan Pelatihan dan Bimbingan Teknis Bagi Wajib LHKPN di Lingkungan
Wednesday, January 26, 2022 PT Krakatau Steel & Group, dari PT Krakatau Steel (Persero) Tbk.
Organization of Training and Technical Guidance for LHKPN Obligors within PT Krakatau
Steel & Group, from PT Krakatau Steel (Persero) Tbk.
Rabu – Kamis, 26 - 27 Januari Konferensi Nasional Komite Audit Pertama di Indonesia “Leveraging the Roles of Audit
2022 Committee”, dari IKAI
Wednesday - Thursday, January First National Audit Committee Conference in Indonesia "Leveraging the Roles of Audit
26 - 27, 2022 Committee", from IKAI
Kamis, 3 Februari 2022 Sosialisasi PaDi UMKM, dari Kementerian BUMN.
Thursday, February 3, 2022 Socialization of PaDi UMKM, from the Ministry of BUMN.
Jumat, 7 Oktober 2022 Sosialisasi Permen BUMN Nomor PER-5/MBU/9/2022 dengan Agenda “Sosialisasi
Friday, October 7, 2022 Peraturan Menteri Nomor PER-5/MBU/09/2022 Tentang Penerapan Manajemen Risiko
pada BUMN”, dari Kementerian BUMN.
Socialization of BUMN Regulation Number PER-5/MBU/9/2022 with the Agenda
"Socialization of Ministerial Regulation Number PER-5/MBU/09/2022 concerning the
Implementation of Risk Management in BUMN", from the Ministry of BUMN.
Jumat, 14 Oktober 2022 Tindak Lanjut Sosialisasi Permen BUMN Nomor PER-5/MBU/09/2022 dengan Agenda
Friday, October 14, 2022 “GRC Masterclass (Governance-Risk-Compliance)”, dari Kementerian BUMN.
Follow-up Socialization of BUMN Regulation Number PER-5/MBU/09/2022 with the
Agenda "GRC Masterclass (Governance-Risk-Compliance)", from the Ministry of BUMN.
Kamis, 17 November 2022 Masterclass GRC Foundation dengan Tema “Memperkuat Peran Komite Audit, Komite
Thursday, November 17, 2022 Risiko dan Tata Kelola Terintegrasi”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "Strengthening the Role of Audit Committee,
Risk Committee and Integrated Governance", from the Ministry of BUMN.
Kamis, 8 Desember 2022 Masterclass GRC Foundation dengan Tema “Peran Organ Pengelola Risiko dalam Risk
Thursday, December 8, 2022 Management”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "The Role of Risk Management Organs in
Risk Management", from the Ministry of BUMN.
Kamis, 15 Desember 2022 Pelatihan Manajemen SDM (Talent) dan Manajemen Remunerasi, dari LPPI
Thursday, December 15, 2022 HR Management (Talent) and Remuneration Management Training, from LPPI
Rabu, 21 Desember 2022 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam rangka:
Wednesday, December 21, 2022 1. Visit ke PT Krakatau Bandar Samudera
2. Visit ke HSM#1 (Gudang 12)
3. Visit ke HSM#2
4. Visit ke Pabrik Blast Furnace
Working Visit to PT Krakatau Steel (Persero) Tbk & Cilegon Group in order to:
1. Visit to PT Krakatau Bandar Samudera
2. Visit to HSM#1 (Warehouse 12)
3. Visit to HSM#2
4. Visit to Blast Furnace Factory
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
210
Page 213
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dewan Komisaris Tanggal Program Peningkatan Kompetensi
Board of Commissioners Date Competency Development Program
Tjuk Agus Minahasa Kamis, 25 Agustus 2022 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam rangka:
Thursday, August 25, 2022 1. Visit Pabrik Blast Furnace
2. Visit Pabrik HSM#2
3. Visit Infrastruktur IT
4. Pembahasan Kebijakan Mutu & Pelayanan
5. Pembahasan Sistem IT (Master Plan IT)
Working Visit to PT Krakatau Steel (Persero) Tbk & Cilegon Group in order to:
1. Visit Blast Furnace Factory
2. HSM#2 Factory Visit
3. IT Infrastructure Visit
4. Quality & Service Policy Discussion
5. IT System Discussion (IT Master Plan)
Jumat, 7 Oktober 2022 Sosialisasi Permen BUMN Nomor PER-5/MBU/9/2022 dengan Agenda “Sosialisasi
Friday, October 7, 2022 Peraturan Menteri Nomor PER-5/MBU/09/2022 Tentang Penerapan Manajemen Risiko
pada BUMN”, dari Kementerian BUMN.
Socialization of BUMN Regulation Number PER-5/MBU/9/2022 with the Agenda
"Socialization of Ministerial Regulation Number PER-5/MBU/09/2022 concerning the
Implementation of Risk Management in BUMN", from the Ministry of BUMN.
Jumat, 14 Oktober 2022 Tindak Lanjut Sosialisasi Permen BUMN Nomor PER-5/MBU/09/2022 dengan Agenda
Friday, October 14, 2022 “GRC Masterclass (Governance-Risk-Compliance)”, dari Kementerian BUMN.
Follow-up Socialization of BUMN Regulation Number PER-5/MBU/09/2022 with the
Agenda "GRC Masterclass (Governance-Risk-Compliance)", from the Ministry of BUMN.
Kamis, 17 November 2022 Masterclass GRC Foundation dengan Tema “Memperkuat Peran Komite Audit, Komite
Thursday, November 17, 2022 Risiko dan Tata Kelola Terintegrasi”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "Strengthening the Role of Audit Committee,
Risk Committee and Integrated Governance", from the Ministry of BUMN.
Kamis, 8 Desember 2022 Masterclass GRC Foundation dengan Tema “Peran Organ Pengelola Risiko dalam Risk
Thursday, December 8, 2022 Management”, dari Kementerian BUMN.
GRC Foundation Masterclass with the theme "The Role of Risk Management Organs in
Risk Management", from the Ministry of BUMN.
Rabu, 21 Desember 2022 Kunjungan Kerja ke PT Krakatau Steel (Persero) Tbk & Group Cilegon dalam rangka:
Wednesday, December 21, 2022 1. Visit ke PT Krakatau Bandar Samudera
2. Visit ke HSM#1 (Gudang 12)
3. Visit ke HSM#2
4. Visit ke Pabrik Blast Furnace
Working Visit to PT Krakatau Steel (Persero) Tbk & Cilegon Group in order to:
1. Visit to PT Krakatau Bandar Samudera
2. Visit to HSM#1 (Warehouse 12)
3. Visit to HSM#2
4. Visit to Blast Furnace Factory
2022 Annual Report & Sustainability Report
211 PT Krakatau Steel (Persero) Tbk
Page 214
TATA KELOLA PERUSAHAAN
Corporate Governance
PROGRAM PENGENALAN PERSEROAN BAGI COMPANY INTRODUCTORY PROGRAM FOR THE
DEWAN KOMISARIS BOARD OF COMMISSIONERS
Program pengenalan Perseroan bagi Dewan Komisaris The Company Introductory Program for the Board of
dilaksanakan sesuai dengan Peraturan Menteri Negara BUMN No. commissioners is carried out in accordance with BUMN Minister’s
PER-01/MBU/2011 pasal 43 dan Board Manual Dewan Komisaris. Regulation No. PER-01/MBU/2011 article 43 and the Board
Manual of the Board of Commissioners.
Pelaksanaan program pengenalan Perseroan sangat penting Implementation of the Company’s Introductory Program is very
untuk dilaksanakan mengingat perbedaan latar belakang anggota important considering the background differences of members
Dewan Komisaris. Perseroan wajib memberikan program of the Board of Commissioners. The Company is required to
pengenalan bagi Dewan Komisaris yang baru diangkat untuk provide an introductory program for members of the Board of
pertama kalinya. Commissioners newly appointed for the first time.
Program pengenalan Perseroan dapat berupa presentasi, The Company Introductory Program may be in the form of
pertemuan, kunjungan ke Perseroan dan pengkajian dokumen presentation, meeting, visit to the Company and review of
atau program lainnya yang dianggap sesuai dengan pelaksanaan documents or other programs considered in line with the purpose
program tersebut. of the program’s implementation.
Program pengenalan tersebut, meliputi: This introductory program covers the following:
a. Pelaksanaan prinsip-prinsip GCG; a. Implementation of GCG principles;
b. Gambaran mengenai Perseroan berkaitan dengan tujuan, b. Overview of the Company related to goals, characteristics,
sifat, dan lingkup kegiatan, kinerja keuangan dan operasi, and scope of activities, financial and operational performance,
strategi, rencana usaha jangka pendek dan jangka panjang, strategies, short and long-term business plans, competitive
posisi kompetitif, risiko dan masalah-masalah strategis position, risks and other strategic matters;
lainnya;
c. Keterangan berkaitan dengan kewenangan yang c. Information related to delegated authorities, internal and
didelegasikan, audit internal dan eksternal, sistem dan external audit, internal control system and policies, including
kebijakan pengendalian internal, termasuk Komite Audit; the Audit Committee;
d. Keterangan mengenai tugas dan tanggung jawab Dewan d. Information on the duties and responsibilities of the Board of
Komisaris dan Direksi. Commissioners and the Board of Directors.
PENILAIAN KINERJA KOMITE DI BAWAH DEWAN PERFORMANCE ASSESSMENT OF COMMITTEE
KOMISARIS UNDER THE BOARD OF COMMISSIONERS
Dewan Komisaris menilai kinerja 3 (tiga) komite penunjang organ The Board of Commissioners assess the performance of 3
Dewan Komisaris, yaitu Komite Audit, Komite Pengembangan (three) supporting committees of the Board of Commissioners,
Usaha dan Pemantau Manajemen Risiko, serta Komite Nominasi namely the Audit Committee, Business Development and Risk
dan Remunerasi telah melaksanakan tugas dan tanggung Management Monitoring Committee, as well as the Nomination
jawabnya dengan baik secara efektif dan efisien. Sepanjang and Remuneration Committee, which have all performed
tahun 2022, ketiga komite tersebut bersikap proaktif dalam hal their duties and responsibilities effectively and efficiently well.
komunikasi dan koordinasi bersama Dewan Komisaris, baik Throughout the year 2022, the three committees were proactive
melalui pertemuan formal maupun informal. in terms of communication and coordination with the Board of
Commissioners, both through formal and informal meetings.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
212
Page 215
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dewan Komisaris menilai Komite Audit telah menjalankan The Board of Commissioners assessed the Audit Committee as
tugasnya di tahun 2022 dengan baik mulai dari pengawasan having appropriately conducted its duties during the year 2022 ,
terhadap aktivitas pengendalian internal Perseroan, pertemuan starting from supervising the Company’s internal control activities,
intens untuk membahas hasil temuan audit serta tindak lanjutnya, intense meetings to discuss audit findings and their follow-ups,
pembahasan audit laporan keuangan tahun 2020, monitoring discuss financial statements of the year 2020, monitoring the
kinerja keuangan Perseroan, pembahasan RKAP dan RJPP, telaah Company’s financial performance, discussion on RKAP and
terhadap pelaksanaan GCG, dan pengawasan terhadap rencana RJPP, reviews of GCG implementation, and supervising strategic
strategis dalam rangka restrukturisasi dan pembentukan Sub planning in the context of restructuring and establishment of
Holding. Subholding.
Untuk kinerja Komite Pengembangan Usaha dan Pemantau The Board of Commissioners is of the opinion that the performance
Manajemen Risiko di tahun 2022, Dewan Komisaris berpendapat of the Business Development and Risk Management Monitoring
bahwa komite juga telah memenuhi program-programnya Committee in 2022 has appropriately fulfilled its programs, among
dengan baik antara lain melalui pengawasan terhadap proyek dan others, through the supervision of projects and strategic initiatives
inisiatif-inisiatif strategis yang dijalankan Perseroan, monitoring carried out by the Company, monitoring of financial performance,
kinerja keuangan, pembahasan RKAP dan RJPP, pengawasan discussion of the Company’s Work Plan and Budget (RKAP) and
terhadap PMN dan OWK Seri B, pembahasan program TJSL, Long-Term Plan (RJPP), supervision of Series B PMN and OWK,
pembahasan tindakan-tindakan strategis terkait joint venture dan discussion of TJSL program, discussion of strategic actions
anak perusahaan, serta telaah terhadap pelaksanaan manajemen related to joint ventures and subsidiaries, as well as review of risk
risiko di Perseroan. management implementation in the Company.
Dewan Komisaris juga memandang Komite Nominasi dan The Board of Commissioners also views that the Nomination
Remunerasi di tahun 2022 memiliki kinerja yang baik dan telah and Remuneration Committee in 2022 was noted for good
melaksanakan tugasnya, yaitu telaah terhadap usulan talent performance and for completing its duties, namely to review
BOD-1, sosialisasi Piagam Komite Nominasi dan Remunerasi, BOD-1 talent proposal, socialization of the Nomination and
mendukung pengawasan Dewan Komisaris khususnya dalam Remuneration Committee Charter, to support the supervision
fungsi nominasi dengan melakukan pendalaman terhadap calon of the Board of Commissioners, especially in the nomination
Direksi dan Komisaris anak perusahaan, telaah perubahan struktur function by conducting in-depth examination of the candidates
organisasi, pembahasan sistem nominasi dan remunerasi, dan for Directors and Commissioners of subsidiaries, to review the
pembahasan usulan remunerasi. organizational structure changes, discussion of the nomination
and remuneration system and remuneration proposals.
Dewan Komisaris mengapresiasi segala upaya yang telah The Board of Commissioners appreciates all efforts exerted
dilaksanakan oleh ketiga Komite Dewan Komisaris. Dewan by the three committees mentioned above, and extends its
Komisaris juga berterima kasih atas setiap saran dan masukan gratitude for every suggestions and feedback provided by each
yang sudah diberikan oleh masing-masing komite guna of the committees in supporting the supervisory duties of the
menunjang kinerja pengawasan Dewan Komisaris maupun Board of Commissioners as well as the performance of the
kinerja pengelolaan bisnis yang dilakukan Direksi. Dewan business management conducted by the Board of Directors. The
Komisaris berharap sinergi yang sudah terjalin solid di dalam Board of commissioners hopes that the synergy that has been
organ pendukung Dewan Komisaris sampai dengan saat ini, well maintained among the supporting organs of the Board of
dapat terus ditingkatkan ke depannya demi memaksimalkan Commissioners remains solid, and would enhance in the future
fungsi pengawasan pengelolaan Perseroan. in order to maximize the supervisory function of the Company’s
management.
2022 Annual Report & Sustainability Report
213 PT Krakatau Steel (Persero) Tbk
Page 216
TATA KELOLA PERUSAHAAN
Corporate Governance
DIREKSI
Board of Directors
DASAR HUKUM LEGAL BASIS
Direksi adalah Organ Perseroan yang berwenang dan The Board of Directors is the Company’s Organ authorized and
bertanggung jawab penuh atas pengurusan Perseroan demi fully responsible for the management of the Company for the
kepentingan Perseroan, sesuai dengan maksud dan tujuan interest of the Company, in line with the purpose and objectives
Perseroan serta mewakili Perseroan, baik di dalam maupun di of the Company as well as represent the Company, both inside
luar pengadilan sesuai dengan ketentuan Anggaran Dasar. Dalam and outside of the courts in accordance with the provisions set-
melaksanakan tugas dan tanggung jawabnya, setiap anggota forth in the Articles of Association. In executing its duties and
Direksi wajib memiliki itikad baik dan penuh tanggung jawab responsibilities, each member of the Board of Directors is required
dalam menjalankan tugas pengelolaan Perseroan. to retain good intention and full responsibility in carrying out the
Company’s management duties.
Keberadaan dan fungsi organ Direksi di Perseroan telah sesuai The presence and function of the Board of Directors in the
dengan ketentuan yang diatur dalam Undang-Undang No. 40 Company are in accordance with the provisions set-forth in Law
tahun 2007 tentang Perseroan Terbatas sebagaimana terakhir No. 40 of Year 2007 regarding Limited Liability Companies as last
diubah dengan Undang-Undang No. 11 Tahun 2020 tentang Cipta amended by Law No. 11 of Year 2020 on Work Creation, and in
Kerja, dan sesuai dengan ketentuan POJK 33/2014. accordance with the provisions of POJK 33/2014.
PEDOMAN DIREKSI (BOARD MANUAL) BOARD MANUAL OF THE BOARD OF DIRECTORS
Seluruh anggota Direksi dalam menjalankan tugasnya wajib All members of the Board of Directors conduct their duties with
mengacu pada peraturan perundang-undangan yang berlaku reference to applicable laws and regulations and the Board Manual
dan berpedoman pada Board Manual Dewan Komisaris dan of the Board of Commissioners and the Board of Directors No.
Direksi No. 297/DU-KS/2020 yang telah ditandatangani oleh 297/DU-KS/2020 which was signed by the Board of Directors and
Direksi dan Dewan Komisaris tanggal 2 Juli 2020. Board Manual the Board of Commissioners on 2 July 2020. The Board Manual is
tersebut telah dipublikasikan pada situs web Perseroan www. published in the Company’s website www.krakatausteel.com and
krakatausteel.com dan Jaringan Internal Perseroan. the Internal Network.
Board Manual Direksi secara garis besar mengatur tentang hal- The Board Manual of the Board of Directors generally regulates
hal sebagai berikut: the following:
1. Komposisi dan Persyaratan Direksi; 1. Composition and Requirements of the Board of Directors;
2. Masa Jabatan Direksi; 2. Term of Office of the Board of Directors;
3. Tugas Direksi Secara Umum; 3. General Duties of the Board of Directors;
4. Rencana Jangka Panjang Perusahaan (RJPP) dan Rencana 4. Company Long-Term plan and Company Work Plan and
Kerja dan Anggaran Perusahaan (RKAP); Budget (RKAP);
5. Tata Tertib Rapat Direksi; 5. Rules of Conduct of Meetings of the Board of Directors
Meetings;
6. Prosedur Pengambilan Keputusan dalam Rapat Direksi; 6. Decision-Making Procedures in the Meetings of the Board of
Directors;
7. Program Pengenalan Perseroan dan Peningkatan Kapabilitas 7. Company Introductory and Board of Directors’ Capability
Direksi; Improvement Program;
8. Etika Jabatan; 8. Code of Ethics;
9. Sekretaris Perusahaan; 9. Corporate Secretary;
10. Internal Audit (SPI); 10. Internal Audit (SPI);
11. Laporan Pertanggung jawaban Direksi pada Akhir Masa 11. Board of Directors’ Accountability Report at end of Office
Jabatan; Term;
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
214
Page 217
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
12. Evaluasi Kinerja Direksi; 12. Performance Assessment of the Board of Directors;
13. Penghasilan Direksi. 13. Income of the Board of Directors.
Secara berkala Board Manual Dewan Komisaris dan Direksi Periodically, the Board Manual of the Board of Commissioners
dievaluasi sesuai kebutuhan Perseroan, untuk menjaga and the Board of Directors is assessed in accordance with the
relevansinya dengan dinamika bisnis dan kebutuhan organisasi, Company’s needs, in order to maintain its relevance with business
serta menyesuaikan dengan perubahan Anggaran Dasar dynamics and organizational requirements, as well as to align
Perseroan, peraturan perundang-undangan yang berlaku. with the Company Articles of Association and prevailing laws and
regulations.
TUGAS DAN TANGGUNG JAWAB DUTIES AND RESPONSIBILITIES
Merujuk pada Anggaran Dasar Perseroan Pasal 12 ayat (1) Referring to the Company Articles of Association Article 12
sebagaimana juga dinyatakan pada Board Manual, secara paragraph (1) as also contained in the Board Manual, the Board
umum Direksi bertugas menjalankan dan bertanggung jawab of Directors is general assigned to carry out and is responsible for
atas pengurusan Perseroan untuk kepentingan Perseroan sesuai the management of the Company for the interest of the Company
dengan maksud dan tujuan Perseroan yang ditetapkan dalam in line with the purpose and goals of the Company set-forth in the
Anggaran Dasar, serta mewakili Perseroan baik di dalam maupun Articles of Association, and to represent the company both inside
di luar pengadilan tentang segala hal dan segala kejadian dengan and outside of the courts regarding all matters and all events with
pembatasan-pembatasan sebagaimana diatur dalam peraturan restrictions as stipulated in prevailing laws and regulations, the
perundang-undangan, Anggaran Dasar dan/atau keputusan Articles of Association and/or GMS resolutions.
RUPS.
KOMPOSISI DAN MASA JABATAN DIREKSI COMPOSITION AND TERM OF OFFICE OF THE
BOARD OF DIRECTORS
Nominasi anggota Direksi Perseroan dilaksanakan dengan The nomination of members of the Board of Directors is carried
mempertimbangkan latar belakang pendidikan dan pengalaman out by taking into consideration of the educational background
karier profesional masing-masing. Kebijakan nominasi Direksi and professional career experience of each member. The
merupakan kewenangan Pemegang Saham Seri A Dwiwarna. nomination policy of the Board of Directors is the authority of the
Shareholders of Series A Dwiwarna.
Anggota Direksi diangkat untuk jangka waktu terhitung sejak Members of the Board of Directors are appointed for the term
tanggal yang ditetapkan oleh RUPS yang mengangkatnya of office as of the date determined by the GMS that appoints
dan berakhir pada penutupan RUPST yang ke 5 (lima) setelah them and ends at the closing of the fifth AGMS after the date of
tanggal pengangkatannya, dengan syarat tidak boleh melebihi the appointment, with the requirement that it cannot be exceed
jangka waktu 5 (lima) tahun, dengan memperhatikan peraturan the period of 5 (five) years, with consideration of the laws and
perundang-undangan di bidang Pasar Modal, namun dengan regulations of the Capital Market sector, yet without prejudice
tidak mengurangi hak dari RUPS untuk sewaktu-waktu dapat of the rights of the GMS to dismiss members of the Board of
memberhentikan para anggota Direksi sebelum masa jabatannya Directors at any time before the completion of the office term,.
berakhir. Selanjutnya setelah masa jabatannya berakhir, anggota Subsequently, following the completion of the term of office,
Direksi dapat diangkat kembali oleh RUPS untuk 1 (satu) kali members of the Board of Directors may be reappointed by the
masa jabatan. GMS for 1 (one) term of office.
2022 Annual Report & Sustainability Report
215 PT Krakatau Steel (Persero) Tbk
Page 218
TATA KELOLA PERUSAHAAN
Corporate Governance
Komposisi Direksi Perseroan saat ini berjumlah 6 (enam) orang, The composition of the Company’s Board of Directors consists of
yang terdiri dari 1 (satu) Direktur Utama, dan 5 (lima) Direktur 6 (six) members, 1 (one) as the President Director, and 5 (five) as
lainnya. the other Directors.
PERUBAHAN SUSUNAN DEWAN KOMISARIS CHANGES IN THE COMPOSITION OF THE BOARD
OF COMMISSIONERS
Pada tahun 2022, susunan Direksi tidak mengalami perubahan. In the year 2022, the composition of the Board of Directors did
Namun sesuai dengan keputusan RUPS tanggal 8 Juli 2022, not encounter any change. However, in accordance with the
terdapat keputusan pengukuhan pemberhentian Purwono GMS resolutions of 8 July 2022, a decision was made to confirm
Widodo sebagai Direktur Pengembangan Usaha untuk selanjutnya the dismissal of Purwono Widodo as Director of Business
mengangkat kembali Purwono Widodo sebagai Direktur Development and subsequently to reappoint Purwono Widodo as
Pengembangan Usaha untuk periode ke-2 (dua). Director of Business Development for the second period.
RUANG LINGKUP PEKERJAAN DAN TANGGUNG SCOPE OF WORK AND RESPONSIBILITY OF EACH
JAWAB MASING-MASING DIREKSI MEMBER OF THE BOARD OF DIRECTORS
Dalam rangka melaksanakan aktivitas usaha Perseroan, Direksi In carrying out the Company’s business activities, the Board of
membagi lingkup tugas dan tanggung jawab. Pembagian Directors divides the scope of duties and responsibilities, whereby
tugas dan tanggung jawab setiap anggota Direksi ditetapkan each member is determined based on the Board of Directors
berdasarkan Surat Keputusan Direksi No. 10/DU-KS/Kpts/2022 Decision Letter No. 10/DU-KS/Kpts/2022 dated 7 February 2022
tanggal 7 Februari 2022 tentang Struktur Organisasi PT Krakatau on the Organizational Structure of PT Krakatau Steel (Persero)
Steel (Persero) Tbk sebagai berikut: Tbk as follows:
Nama Jabatan
No Tugas dan Fungsi Pokok General Duties And Functions
Name Position
1 Silmy Karim Direktur Utama Mengelola dan merumuskan kebijakan Perseroan Manage and formulate Company policies
President Director secara menyeluruh dan terintegrasi sesuai kebijakan in comprehensive and integrated manner in
yang digariskan Pemerintah c.q. Menteri Negara accordance with the policies outlined by the
BUMN dan Pemegang Saham serta menetapkan Government c.q. BUMN State Minister and the
kebijakan Perseroan dan sasaran Rencana Shareholders, as well as to establish Company
Jangka Panjang Perusahaan (RJPP) dan Rencana policies and targets of the Company Long-Term
Kerja dan Anggaran Perusahaan (RKAP) serta Plan (RJPP) and Company Work Plan and Budget
mengkoordinasikan dan mengintegrasikan fungsi (RKAP), as well as to coordinate and integrate
logistik, produksi, teknologi, pemasaran, keuangan, the functions of logistics, production, technology,
SDM, pengembangan usaha, kebijakan pengaturan marketing, finance, HR, business development,
anak Perseroan, Perseroan afiliasi, pengembangan policies on managing subsidiaries, Company
sistem informasi dan fungsi pendukung lainnya, affiliation, development of information systems and
bertanggung jawab terhadap Sistem Manajemen other support functions, and to be responsible for
serta program implementasi Good Corporate the Management System and the implementation
Governance dan Risk Management di Perseroan program of Good Corporate Governance and Risk
dan Anak Perseroan untuk menjamin tercapainya Management in the Company and its Subsidiaries to
misi dan tujuan Perseroan serta memperoleh laba ensure the achievement of the Company’s mission
yang optimal bagi kemajuan Perseroan. and objectives and obtain optimal profit for the
advancement of the Company.
2 Purwono Widodo Direktur Merencanakan, merumuskan, mengendalikan Plan, formulate, control and develop the Company’s
Pengembangan dan mengembangkan kebijakan dan strategi long-term business policies and strategies and
Usaha jangka panjang bisnis Perseroan dan pengelolaan management of investment portfolio of the KS
Director of Business portofolio investasi KS Group; evaluasi, perencanaan Group; evaluation, plan and development of the
Development dan pengembangan bisnis baja Perseroan, produk Company’s steel business, steel products, steel
baja, teknologi produksi baja, penanganan terhadap production technology; handling of the Company’s
proyek strategis perusahaan dan mengintegrasikan strategic projects and integrate PTKS and Group
pengembangan bisnis PTKS dan Group, monitoring business development; monitoring and assessment
dan evaluasi anak perusahaan dan perusahaan of PTKS subsidiaries and affiliated companies to
afiliasi PTKS untuk meningkatkan daya saing increase the Company’s competitiveness and ensure
Perseroan dan memastikan seluruh proses berjalan that all processes run effectively and efficiently; as
secara efektif dan efisien serta bertanggung well as to be responsible for the implementation
jawab terhadap implementasi Sistem Manajemen, of the Management System, compliance with the
kepatuhan terhadap perjanjian dan komitmen Company’s agreements and commitments with
Perseroan dengan pihak ketiga untuk memastikan third parties to ensure that all processes are in
seluruh proses sesuai dengan prinsip-prinsip Good accordance with the principles of Good Corporate
Corporate Governance dan peraturan yang berlaku. Governance and applicable regulations.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
216
Page 219
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Nama Jabatan
No Tugas dan Fungsi Pokok General Duties And Functions
Name Position
3 Djoko Muljono Direktur Produksi Merencanakan, merumuskan, mengendalikan dan Plan, formulate, control and develop strategy policies
Director of mengembangkan kebijakan strategi penyediaan on supplying quality steel products, production
Production produk baja bermutu, proses produksi produk baja processes for steel products or other sources,
atau sumber lain, pengendalian keandalan fasilitas control production facilities’ reliability, efficiency of
produksi, efisiensi proses produksi, penjaminan production processes, quality assurance to meet
kualitas untuk memenuhi kebutuhan konsumen consumer and market needs in timely manner,
maupun pasar secara tepat waktu, serta kebijakan as well as strategy policies on the management,
strategi pengelolaan, perencanaan, pengadaan planning, procurement of MRO (Maintenance Repair
material MRO (Maintenance Repair and Operation) and Operation) materials with competitive pricing,
dengan harga yang kompetitif serta bertanggung as well as to be responsible for the implementation
jawab terhadap implementasi Sistem Manajemen of the Company’s Management System and HSE,
dan HSE Perusahaan, kepatuhan terhadap perjanjian compliance with the Company’s agreements and
dan komitmen Perseroan dengan pihak ketiga untuk commitments with third parties to ensure that
memastikan seluruh proses sesuai dengan prinsip- all processes comply with the principles of Good
prinsip Good Corporate Governance dan peraturan Corporate Governance and applicable regulations.
yang berlaku.
4 Melati Sarnita Direktur Komersial Merencanakan, merumuskan, mengendalikan Plan, formulate, control and develop strategies,
Director of dan mengembangkan strategi, kebijakan dan policies and adaptive marketing management
Commerce manajemen pemasaran yang adaptif terhadap towards market developments; marketing strategy
perkembangan pasar; kebijakan strategi pemasaran policies of products, by-products and non-core
produk, by product dan jasa non core di dalam services both domestically and abroad to optimize
negeri maupun luar negeri untuk mengoptimalkan the utilization of production capacity in generating
utilisasi kapasitas produksi dalam menghasilkan optimal profits for the Company’s advancement;
laba optimal bagi kemajuan Perseroan; strategi strategies and policies in regulatory studies on
serta kebijakan (policy) dalam bidang kajian regulasi the business of PT Krakatau Steel (Persero) Tbk;
terhadap bisnis PT Krakatau Steel (Persero) Tbk; strategy policies on the management, planning,
kebijakan strategi pengelolaan, perencanaan, procurement of strategic materials and services,
pengadaan material strategis dan jasa serta as well as to be responsible for the implementation
bertanggung jawab terhadap implementasi Sistem of the Management System, compliance with the
Manajemen, kepatuhan terhadap perjanjian dan Company’s agreements and commitments with
komitmen Perseroan dengan pihak ketiga untuk third parties to ensure that all processes are in
memastikan seluruh proses sesuai dengan prinsip- accordance with the principles of Good Corporate
prinsip Good Corporate Governance dan peraturan Governance and applicable regulations.
yang berlaku.
5 Tardi Direktur Keuangan Merencanakan, merumuskan, mengendalikan Plan, formulate, control and develop strategies,
Director of Finance dan mengembangkan strategi, kebijakan dan policies and management of reliable and adaptive
manajemen keuangan yang andal dan adaptif sesuai finance in line with the company’s business
tuntutan perkembangan bisnis dan kelancaran development demands and the smooth run of
operasional perusahaan melalui pengelolaan sistem its operations through the management of a
akuntansi dan sistem perbendaharaan keuangan transparent, effective and efficient accounting
yang transparan, efektif dan efisien, penanganan system and financial treasury system, handling
terhadap divestasi anak perusahaan, serta of divestments of subsidiary companies, as well
bertanggung jawab terhadap implementasi sistem as to be responsible for the implementation of the
manajemen dan bertindak sebagai penanggung management system and act as the person in charge
jawab dalam penerapan dan pemantauan Good of implementing and monitoring of Good Corporate
Corporate Governance dan Risk Management yang Governance and Risk Management as well as in
baik serta memantau dan menjaga agar perjanjian monitoring and maintaining so that Company’s
dan komitmen Perseroan dengan pihak ketiga tidak agreements and commitments with third parties do
menyimpang dari ketentuan yang berlaku. not deviate from applicable provisions.
6 Rahmad Hidayat Direktur SDM Merencanakan, merumuskan, mengendalikan dan Plan, formulate, control and develop policies on
Human Capital mengembangkan kebijakan pengelolaan Human Human Capital Management, Company’s security
Director Capital Management, pengelolaan keamanan dan and asset management to create human capital with
aset Perseroan untuk menciptakan modal insani high performance and productivity, provide added
dengan kinerja dan produktivitas yang tinggi, value to the Company, as well as to be responsible
memberikan nilai tambah bagi Perseroan serta for the implementation of the Management System,
bertanggung jawab terhadap implementasi Sistem compliance with the Company’s agreements and
Manajemen, kepatuhan terhadap perjanjian dan commitments with third parties to ensure that all
komitmen Perseroan dengan pihak ketiga untuk processes are in accordance with the principles
memastikan seluruh proses sesuai dengan prinsip- of Good Corporate Governance and applicable
prinsip Good Corporate Governance dan peraturan regulations.
yang berlaku.
2022 Annual Report & Sustainability Report
217 PT Krakatau Steel (Persero) Tbk
Page 220
TATA KELOLA PERUSAHAAN
Corporate Governance
RAPAT DIREKSI MEETINGS OF THE BOARD OF DIRECTORS
Kebijakan Rapat Meeting Policy
Sesuai dengan ketentuan Pasal 13 Anggaran Dasar Perseroan In accordance with the provisions in Article 13 of the Company
dan Board Manual, Direksi wajib menyelenggarakan rapat internal Articles of Association and Board Manual, the Board of Directors
secara berkala paling kurang 1 (satu) kali dalam setiap bulan. is required to hold internal meetings periodically at least 1 (one)
Penyelenggaraan Rapat Direksi dapat dilakukan setiap waktu time every month. Meetings of the Board of Directors may be
apabila dipandang perlu oleh seorang atau lebih anggota Direksi conducted at any time if deemed necessary by one or more
dan atas permintaan tertulis dari seorang atau lebih anggota members of the Board of Directors and upon written request from
Dewan Komisaris. one or more members of the Board of Commissioners.
Secara teknis, pengambilan keputusan dalam Rapat Direksi Technically, decision-making in the Board of Directors Meetings is
dilakukan berdasarkan musyawarah mufakat. Namun dalam hal executed based on consensus deliberation. Nevertheless, when
tidak tercapai musyawarah mufakat, pengambilan keputusan consensus deliberation is not reached, decision-making is then
dilakukan berdasarkan suara terbanyak. Adapun seluruh based on majority vote. All decisions made in the meetings of the
keputusan yang diambil di dalam rapat Direksi bersifat mengikat Board of Directors are binding and may also be stipulated without
dan dapat juga ditetapkan tanpa harus menggelar Rapat Direksi having to hold a Board of Directors Meeting provided that the
dengan syarat keputusan tersebut telah mendapatkan persetujuan decision received written approval and is signed by all members
tertulis dan ditandatangani oleh seluruh anggota Direksi. of the Board of Directors.
Frekuensi dan Tingkat Kehadiran Rapat Meeting Frequency and Level of Attendance
Sepanjang tahun 2022, Direksi telah mengadakan rapat sebanyak During the year 2022, the Board of Directors held 51 (fifty-one)
51 (lima puluh satu) kali. Informasi tingkat kehadiran dijelaskan meetings. Information on the level of attendance is explained in
lebih rinci pada tabel berikut ini: details in the table below:
Nama Jabatan Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Position Total Meeting Attendance Level of Attendance (%)
Silmy Karim Direktur Utama 51 51 100%
President Director
Purwono Widodo Direktur Pengembangan Usaha 38 38 100%
Director of Business Development
Rahmad Hidayat Direktur Sumber Daya Manusia 51 51 100%
Human Capital Director
Tardi Direktur Keuangan 51 51 100%
Finance Director
Melati Sarnita Direktur Komersial 51 50 98%*)
Commercial Director
Djoko Muljono Direktur Produksi 51 51 100%
Production Director
*)
Ketidakhadiran dikarenakan cuti dan/atau tugas kedinasan
Absent due to leave and/or work assignment
PROGRAM PENINGKATAN KOMPETENSI DIREKSI COMPETENCY DEVELOPMENT PROGRAM OF THE
BOARD OF DIRECTORS
Upaya peningkatan kompetensi bagi anggota Direksi Perseroan Efforts to improve the competency of members of the Board
dilaksanakan melalui berbagai program pendidikan berkelanjutan of Directors of the Company are conducted through various
yang dikombinasikan dalam self-study dan keikutsertaan pada sustainable educational programs in combination with self-study
pelatihan, seminar/conference, sosialisasi, workshop dan lain- and participation in trainings, seminars/conferences, socialization,
lain. workshops and others.
Pada Tahun 2022, Direksi telah mengikuti beberapa program In the year 2022, the Board of Directors took part in several
peningkatan kompetensi antara lain: competency development programs including the following:
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
218
Page 221
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Direksi Tanggal
Program Peningkatan Kompetensi Competency Development Program
Board of Directors Date
Semua Direksi 26 Januari 2022 Pelatihan dan Bimbingan Teknis bagi Wajib LHKPN Training and Technical Guidance for Compulsory
All Members of the January 26, 2022 (Laporan Harta Kekayaan Penyelenggara Negara) LHKPN (State Officials Wealth Report)
Board of Directors
19 Mei 2022 BOD Retreat (Workshop Reorganizing to become Board of Directors Retreat (Workshop Reorganizing
May 19, 2022 Holding Company) to become Holding Company)
15–16 Desember 2022 BOD Retreat (Workshop Alignment Rencana 5 Tahun Board of Directors Retreat (Workshop Alignment) on
December 15–16, 2022 Ke depan PT Krakatau Steel (Persero) Tbk dengan The Next 5 Years Plan of PT Krakatau Steel (Persero)
McKinsey Tbk with McKinsey
15 Maret 2022 Seminar Mitigasi Risiko Hukum Korporasi Milik Seminar on State-Owned Corporate Legal Risk
March 15, 2022 Negara Mitigation
Tardi 22 Juni 2022 Seminar Pengelolaan Manajemen Risiko Induk dan Seminar on Risk Management of Parent and
June 22, 2022 Anak Perusahaan/Afiliasi Subsidiary/Affiliation Entities
Semua Direksi 4 Agustus 2022 Focus Group Discussion: Business Judgement Rules Focus Group Discussion: Business Judgement Rules
All Members of the August 4, 2022 dan Risiko Hukum Pada Korporasi and Legal Risks in Corporations
Board of Directors
PROGRAM PENGENALAN PERSEROAN BAGI COMPANY INTRODUCTORY PROGRAM FOR THE
DIREKSI BOARD OF DIRECTORS
Program pengenalan Perseroan bagi Direksi dilaksanakan sesuai The Company Introductory Program for the Board of Directors is
dengan ketentuan pasal 43 Peraturan Menteri Negara BUMN No. carried out in accordance with the provisions of Article 43 of the
PER-01/MBU/2011 dan Board Manual Direksi. BUMN State Minister Regulation No. PER-01/MBU/2011 and the
Board Manual of the Board of Directors.
Untuk kelancaran pelaksanaan tugasnya, anggota Direksi For the proper execution of their duties, newly appointed members
yang baru diangkat wajib diberikan program pengenalan dan of the Board of Directors are required to be provided with the
pendalaman pengetahuan tentang Perseroan. introductory program and in-depth knowledge on the Company.
Pelaksanaan program pengenalan Perseroan sangat penting Implementation of the Company’s introductory program is
untuk dilaksanakan mengingat perbedaan latar belakang, very important considering the differences in the members’
sehingga diharapkan dapat membentuk suatu tim kerja yang background that it hopefully supports the establishment of a solid
solid. team.
Program pengenalan Perseroan meliputi hal-hal sebagai berikut: The Company Introductory Program covers the following:
a. Pelaksanaan prinsip-prinsip GCG; a. Implementation of GCG principles;
b. Gambaran mengenai Perseroan berkaitan dengan tujuan, b. Overview of the Company related to the objectives, nature and
sifat, dan lingkup kegiatan, kinerja keuangan dan operasi, scope of activities, financial and operational performance,
strategi, rencana usaha jangka pendek dan jangka panjang, strategy, short and long-term business plans, competitive
posisi kompetitif, risiko dan masalah-masalah strategis position, risk and other strategic issues;
lainnya;
c. Keterangan berkaitan dengan kewenangan yang c. Information related to delegated authorities, internal and
didelegasikan, audit internal dan eksternal, sistem dan external audits, internal control systems and policies, including
kebijakan pengendalian internal, termasuk Komite Audit; the Audit Committee;
d. Keterangan mengenai tugas dan tanggung jawab Dewan d. Information on the duties and responsibilities of the Board of
Komisaris dan Direksi. Commissioners and the Board of Directors.
PENILAIAN KINERJA KOMITE DI BAWAH DIREKSI PERFORMANCE ASSESSMENT OF COMMITTEES
UNDER THE BOARD F DIRECTORS
Hingga akhir 2022 Perseroan tidak memiliki Komite Penunjang di Until the end of the year 2022, the Company did not have any
bawah Direksi. Supporting Committee under the Board of Directors.
2022 Annual Report & Sustainability Report
219 PT Krakatau Steel (Persero) Tbk
Page 222
TATA KELOLA PERUSAHAAN
Corporate Governance
PENILAIAN KINERJA DEWAN KOMISARIS DAN DIREKSI
Performance Assessment of the Board of Commissioners and the Board of
Directors
PROSEDUR PELAKSANAAN PENILAIAN KINERJA PROCEDURE FOR PERFORMANCE APPRAISAL
Dalam rangka menjaga kualitas dan efektivitas pelaksanaan In the context of maintaining the quality and effectiveness of the
tugas dan tanggung jawab dari masing-masing organ Dewan implementation of duties and responsibilities of each organ of the
Komisaris dan Direksi selaku organ utama Perseroan, maka setiap Board of Commissioners and the Board of Directors as the main
tahun Perseroan melakukan penilaian (assessment) terhadap organs of the Company, therefore each year the Company carries
kinerja kedua organ tersebut. Adapun proses pelaksanaan out the assessment of both said company organs. The process
assessment dilakukan dengan mengacu pada pencapaian of implementing the assessment refers to the achievement
indikator pencapaian kinerja (Key Performance Indicators/KPI), of the Company’s Key Performance Indicators (KPI) and GCG
dan indikator penilaian GCG Perseroan. assessment indicators.
RUPS wajib menetapkan Indikator Pencapaian KPI Dewan The GMS is required to establish the KPI Achievement Indicators
Komisaris berdasarkan usulan dari Dewan Komisaris yang of the Board of Commissioners based on the recommendations
bersangkutan. Indikator KPI merupakan ukuran penilaian of the concerned Board of Commissioners. KPI Indicators are
atas keberhasilan pelaksanaan tugas dan tanggung jawab assessment measurement of success in the implementation of
pengawasan dan pemberian nasihat oleh Dewan Komisaris supervisory and advisory duties and responsibilities by the Board
sesuai dengan ketentuan peraturan perundang-undangan dan of Commissioners in accordance with the Company’s statutory
Anggaran Dasar Perseroan. provisions and the Articles of Association.
Penilaian kinerja Direksi dilakukan secara self-assessment yaitu Performance assessment of the Board of Directors is conducted
oleh masing-masing anggota Direksi untuk menilai pelaksanaan through the self-assessment, namely by each member of the
kinerja Direksi secara kolegial. board of Directors to collegially evaluate the performance
implementation of the Board of Directors.
PIHAK PENILAI DAN KRITERIA PENILAIAN ASSESSORS AND ASSESSMENT CRITERIA
Pada tahun 2022, kinerja Dewan Komisaris dan Direksi Perseroan In the year 2022, the performance of the Board of Commissioners
dinilai melalui Assessment Implementasi GCG dilaksanakan and the Board of Directors of the Company is assessed through
oleh Badan Pengawasan Keuangan dan Pembangunan (“BPKP”) the Assessment of GCG Implementation carried out by the
dengan menggunakan kriteria yang telah ditetapkan oleh Supervisory Board of Finance and Development (BPKP”) by use of
Kementerian BUMN berdasarkan Surat Keputusan Sekretaris the criteria set by the State-Owned Enterprises (BUMN) Ministry
Kementerian BUMN No. SK-16/S.MBU/2012. based on Secretary of BUMN Ministry Decision Letter No. SK-
16/S.MBU/2012.
HASIL PENILAIAN KINERJA DEWAN KOMISARIS RESULTS OF PERFORMANCE ASSESSMENT OF
DAN DIREKSI TAHUN 2022 THE BOARD OF COMMISSIONERS AND THE BOARD
OF DIRECTORS IN 2022
Hasil penilaian (asssesment) kinerja Dewan Komisaris dan Direksi Results of the performance assessment of the Board of
pada tahun 2022 dilaksanakan berdasarkan 2 (dua) kriteria yang Commissioners and the Board of Directors in the year 2022 were
digunakan, yaitu: (1) Pencapaian KPI, dan (2) Indikator Penilaian based on 2 (two) criteria used, namely (1) KPI Achievement, and
GCG. (2) GCG Assessment Indicators.
Informasi lebih detail terkait hasil asssesment tersebut diuraikan More detailed information related to the assessment results are
pada tabel-tabel berikut ini: shown in the tables below:
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
220
Page 223
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
TABEL PENCAPAIAN KPI DEWAN KOMISARIS
Table: KPI Achievement of the Board of Commissioners
Program Kerja Periode Satuan Bobot Rencana Realisasi Score
No %
Work Program Period Unit Weight Plan Realization Score
I. Aspek Perencanaan | Planning Aspect
1 Menyusun RKA dan KPI Dewan Komisaris Tahunan Dokumen 10 1 1 100 10
Prepare RKA and KPI of the Board of Commissioners Annually Document
Sub Total I 10 100
II. Aspek Pengawasan dan Pengarahan | Supervising and Directing Aspect
1 Memberikan tanggapan, rekomendasi, persetujuan kepada
Pemegang Saham Seri A Dwiwarna terhadap:
Provide feedback, recommendation, approval to the
Shareholders of Series A Dwiwarna on:
a. Persetujuan RKAP Tahunan Surat 6 1 1 100 6,0
RKAP Approval Annually Letter
b. Laporan Tahunan Tahunan Surat 6 1 1 100 6,0
Annual Report Annually Letter
c. Analisis Kinerja Triwulanan Triwulan Surat 6 3 3 100 6,0
Quarterly Performance Analysis Quarterly Letter
2 Memberikan persetujuan atau pendapat atas usulan Direksi Tahunan Kali 3 4 8 110 5,5
yang merupakan wewenang Dewan Komisaris Annually Times
Provide approval or opinion on recommendations of the
Board of Directors which is the authority of the Board of
Commissioners
3 Rapat Dewan Komisaris
Meetings of the Board of Commissioners
a. Jumlah Rapat Bulanan Kali 4 12 18 110 4,4
Total Meeting Monthly Time
b. Kehadiran Rapat Bulanan % 3 100 100 97 2,9
Meeting Attendance Monthly
4 Memberi nasihat kepada Direksi sesuai bidang tugas Dewan Setahun Surat Risalah 3 6 9 110 5,5
Komisaris 1 Year Letter Minutes
Provide advice to the Board of Directors according to the duties Draft
of the Board of Commissioners
5 Monitoring tindak lanjut temuan SPI dan Eksternal Audit serta Triwulan Surat 3 4 4 100 3,0
Assessment GCG Quarterly Letter
Monitoring of follow-ups of SPI and External Audit findings as
well as GCG Assessment
6 Realisasi Rencana Kerja Komite Dewan Komisaris Setahun % 2 100 95 95 1,9
Realization of Work Plan of Committees of the Board of 1 Year
Commissioners
Sub Total II 40
III. Aspek Pelaporan | Reporting Aspect
1 Laporan Pelaksanaan Tugas. / Tahunan Laporan 12 1 1 100 12
Report on Duty Implementation. Annually Report
2 Pendapat dan Saran Dewan Komisaris kepada Pemegang Setahun Surat 9 3 5 110 9,9
Saham Seri A Dwiwarna. / 1 Year Letter
Opinion and Recommendation of the Board of Commissioners
to the Shareholders of Series A Dwiwarna.
3 Laporan Pelaksanaan KPI Dewan Komisaris. / Triwulan Laporan 12 3 3 100 12
Report on KPI Implementation of the Board of Commissioners. Quarterly Report
Sub Total III 33
2022 Annual Report & Sustainability Report
221 PT Krakatau Steel (Persero) Tbk
Page 224
TATA KELOLA PERUSAHAAN
Corporate Governance
TABEL PENCAPAIAN KPI DEWAN KOMISARIS
Table: KPI Achievement of the Board of Commissioners
Program Kerja Periode Satuan Bobot Rencana Realisasi Score
No %
Work Program Period Unit Weight Plan Realization Score
IV. Aspek Dinamis | Dynamic Aspect
1 Hasil Self Assessment GCG Dewan Komisaris Tahunan Skor 6 33 32,3 98 5,9
Results of GCG Self-Assessment of the board of Annually Score
Commissioners
2 Peningkatan Kompetensi melalui Seminar, Workshop, Pelatihan Setahun Kali 3 2 6 110 3,3
dan lain-lain 1 Year Time
Improvement of Competency through Seminars, Workshops,
Training and others
3 Pengusulan Eksternal Auditor kepada Pemegang Saham Tahunan Surat 4 1 1 100 4,0
Recommendation on External Auditor to the Shareholders Annually Letter
4 Tindak Lanjut Rekomendasi Hasil Assessment GCG Dewan Setahun % 4 100 90 90 3,6
Komisaris 1 Year
Follow-Up on Recommendations of GCC Assessment Results of
the Board of Commissioners
Sub Total IV 17
TOTAL (I+II+III+IV) 100 100
TABEL PENCAPAIAN KPI DIREKSI
Table: KPI Achievement of the Board of Directors
Score (Bobot x
Realisasi 2022 Capaian
Indikator Pencapaian Kinerja Polaritas Bobot Satuan Target 2022 Capaian)
No 2022 Achievement
Key Performance Indicator Polarity Weight Unit 2022 Target Score (Weight
Realization (%)
x Achievement)
A. Nilai Ekonomi dan Sosial untuk Indonesia | Economic and Social Value for Indonesia
1 EBITDA Maximize 5 USD Juta 177,15 113,11 64 3,2
million
2 Selisih ROIC terhadap WACC (ROIC > Maximize 3 % 4,77 5,51 110 3,3
WACC)
ROIC Difference to WACC (ROIC >
WACC)
3 Interest Bearing Debt to EBITDA Minimize 2 Kali 10,19 15,45 48 1,0
Times
4 Interest Bearing Debt to Invested Minimize 2 Kali 0,66 0,77 84 1,7
Capital Times
5 Overall Equipment Effectiveness (OEE) Maximize 5 % HSM 63 76,93 110 6,4
CRM 60 61,64 103
6 Pengurangan Emisi Karbon PT KS Maximize 5 % 3,66 110 110 5,5
Terhadap Total Emisi yang Dihasilkan
Pada Tahun 2022 /
Reduction of Carbon Emision of PT KS
in Total Emissions Produced in 2022
B. Inovasi Model Bisnis | Business Model Innovation
1 Kajian Pembentukan sub Holding Baja Minimize 7 Waktu Desember November 108 7,6
Industri Time 2022 2022
Study on the Formation of Subholding December November
Industrial Steel 2022 2022
2 Memastikan Kontribusi Sub Holding Maximize 7 USD Juta 835 742 89 6,2
(KBK & KSI) USD
Ensure Contribution of Subholding Million
(KBK & KSI)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
222
Page 225
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
TABEL PENCAPAIAN KPI DIREKSI
Table: KPI Achievement of the Board of Directors
Score (Bobot x
Realisasi 2022 Capaian
Indikator Pencapaian Kinerja Polaritas Bobot Satuan Target 2022 Capaian)
No 2022 Achievement
Key Performance Indicator Polarity Weight Unit 2022 Target Score (Weight
Realization (%)
x Achievement)
3. Pemenuhan kewajiban pembayaran Maximize 14 USD Juta 230 Sesuai 100 14,0
hutang sesuai MRA USD Perubahan PK
Fulfillment of debt payment obligations Million Restrukturisasi
in accordance with MRA In accordance
with PK
Restructuring
4. Optimalisasi Aset Non Produktif Minimize 7 Waktu Oktober 2022 Sesuai 100 7,0
Optimization of Non-Productive Assets Time October 2022 Perubahan PK
Restrukturisasi
In accordance
with PK
Restructuring
C. Kepemimpinan Teknologi | Technology Leadership
1 Pengembangan Krasmart Marketplace Minimize 5 Fitur Baru 2 4 110 5,5
Horizon 3 New
Development of Krasmart Marketplace Feature
Horizon 3
2 Implementasi Group Nerve Control Minimize 5 Waktu Desember Go Live October 110 5,5
Center untuk pengaturan fungsi Time 2022 2022
pusat seluruh grup entitas subholding December
Krakatau sarana infrastruktur 2022
Implementation of the Nerve Control
Center Group for managing the central
functions of all Krakatau subholding
entity groups for infrastructure
facilities.
D. Peningkatan Investasi | Investment Increase
1 Pengembangan kawasan Industri zona Minimize 7 Waktu Desember Desember 100 7,0
2 dan zona 3 Time 2022 2022
Development of Zone 2 and Zone 3 December December 2022
Industrial Estate 2022
2 Pengembangan Renewable Energy Minimize 7 Waktu Desember Desember 100 7,0
Program meliputi PLTS Rooftoop dan Time 2022 2022
PLTS Terapung December December 2022
Development of Renewable Energy 2022
Program including Rooftop PLTS and
Floating PLTS
3 Signing Agreement kerja sama Minimize 8 Waktu November November 100 8,0
pengoperasian Aset non-produktif ISM Time 2022 2022
untuk meningkatkan produktivitas Aset November November
Agreement signing on Joint opertion of 2022 2022
ISM non-productive assets to increase
asset productivity
E. Pengembangan Talenta | Talent Development
1 Perempuan dalam nominated talent Maximize 5 % 5 8 110 5,5
Women in nominated talents
2 Persentase milenial (<42 tahun) dalam Maximize 5 % 30 73 110 5,5
talent
Percentage of millennials (<42 years
old) in the nominated talents
Total 100 99,8
2022 Annual Report & Sustainability Report
223 PT Krakatau Steel (Persero) Tbk
Page 226
TATA KELOLA PERUSAHAAN
Corporate Governance
No Indikator Penilaian GCG GCG Assessment Indicator
Dewan Komisaris | Board of Commissioners
1 Dewan Komisaris melaksanakan program pelatihan (pembelajaran) secara The Board of Directors carries out continuous training (learning) program.
berkelanjutan.
2 Dewan Komisaris melakukan pembagian tugas, wewenang dan The Board of Commissioners distributes duties, authorities and
menetapkan faktor-faktor yang dibutuhkan untuk mendukung pelaksanaan establishes factors required to support the implementation of duties of the
tugas Dewan Komisaris. Board of Commissioners.
3 Dewan Komisaris memberikan persetujuan atas rancangan RJPP dan The Board of Commissioners provides approval on drafts of the RJPP and
RKAP yang disampaikan oleh Direksi. RKAP submitted by the Board of Directors
4 Dewan Komisaris memberikan arahan terhadap Direksi atas implementasi The Board of Commissioners provides directives to the Board of Directors
rencana dan kebijakan Perseroan. on the implementation of the Company’s plans and policies.
5 Dewan Komisaris melaksanakan pengawasan terhadap Direksi atas The Board of Commissioners supervises the Board of Directors on the
implementasi rencana dan kebijakan Perseroan. implementation of the Company’s plans and policies.
6 Dewan Komisaris melakukan pengawasan terhadap pelaksanaan The Board of Commissioners supervises on the implementation of
kebijakan pengelolaan Anak Perusahaan/Perusahaan Patungan. management policies of Subsidiaries/Joint Ventures.
7 Dewan Komisaris berperan dalam pencalonan anggota Direksi, menilai The Board of Commissioners takes the role in nominating members of
kinerja Direksi (individu dan kolegial) dan mengusulkan tantiem/insentif the Board of Directors, assess the performance of the Board of Directors
kinerja sesuai ketentuan yang berlaku dan mempertimbangkan kinerja (individual and collegial) and suggests the performance tantiem/incentive
Direksi. in accordance with applicable provisions and takes into consideration of
the performance of the Board of Directors.
8 Dewan Komisaris melakukan tindakan terhadap potensi benturan The Board of Commissioners takes action on potential conflict of interest
kepentingan yang menyangkut dirinya. that involves itself.
9 Dewan Komisaris memantau dan memastikan bahwa prinsip-prinsip The Board of Commissioners monitors and ensures that Good Corporate
Tata Kelola Perusahaan yang Baik telah diterapkan secara efektif dan Governance principles are applied effectively and sustainably.
berkelanjutan.
10 Dewan Komisaris menyelenggarakan Rapat Dewan Komisaris yang efektif The Board of Commissioners holds Meetings of the Board of
dan menghadiri rapat tersebut sesuai dengan ketentuan perundang- Commissioners effectively and attends such meetings in accordance with
undangan. the provisions of the laws and regulations.
11 Dewan Komisaris memiliki Sekretaris Dewan Komisaris untuk mendukung The Board of Commissioners retains the Secretary of the Board of
tugas kesekretariatan Dewan Komisaris. Commissioners to support with secretarial duties of the Board of
Commissioners.
12 Dewan Komisaris memiliki Komite Dewan Komisaris yang efektif. The Board of Commissioners retains effective Committees of the Board of
Commissioners.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
224
Page 227
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
No Indikator Penilaian GCG GCG Assessment Indicator
Direksi | Board of Directors
1 Direksi melaksanakan program pelatihan (pembelajaran) secara The Board of Directors carries out continuous training (learning) program.
berkelanjutan.
2 Direksi melakukan pembagian tugas/fungsi, wewenang dan tanggung The Board of Directors distributes clearly of the duties/functions,
jawab secara jelas. authorities and responsibilities.
3 Direksi menyusun perencanaan Perseroan. The Board of Directors prepares the Company’s plans.
4 Direksi berperan dalam pemenuhan target kinerja Perseroan. The Board of Directors takes the role in fulfilling the Company’s
performance goals.
5 Direksi melaksanakan pengendalian operasional dan keuangan terhadap The Board of Directors takes control of the operations and finance on the
implementasi rencana dan kebijakan Perseroan. implementation of the Company’s plans and policies.
6 Direksi melaksanakan pengurusan Perseroan sesuai dengan peraturan The Board of Directors carries out the management of the Company
perundang-undangan yang berlaku dan Anggaran Dasar. in accordance with applicable laws and regulations and the Articles of
Association.
7 Direksi melakukan hubungan yang bernilai tambah bagi Perseroan dan The Board of Directors takes on relations of added value for the Company
Stakeholders. and Stakeholders.
8 Direksi memonitor dan mengelola potensi benturan kepentingan anggota The Board of Directors monitors and manages potential conflict of interest
Direksi dan manajemen di bawah Direksi. of members of the Board of Directors and management under the Board
of Directors.
9 Direksi memastikan Perseroan melaksanakan keterbukaan informasi The Board of Directors ensures the Company implements disclosure of
dan komunikasi sesuai Peraturan Perundang-undangan yang berlaku dan information and communication in accordance with applicable Laws and
penyampaian informasi kepada Dewan Komisaris dan Pemegang Saham Regulations and disclosure of information to the Board of Commissioners
tepat waktu. and Shareholders in timely manner.
10 Direksi menyelenggarakan Rapat Direksi dan menghadiri Rapat Dewan The Board of Directors holds Meetings of the Board of Directors and
Komisaris sesuai dengan ketentuan Perundang-undangan. attends Meetings of the Board of Commissioners in accordance with
regulatory provisions.
11 Direksi menyelenggarakan pengawasan intern yang berkualitas dan efektif. The Board of Directors conducts internal supervision of quality and
effectiveness.
12 Direksi menyelenggarakan fungsi Sekretaris Perusahaan yang berkualitas The Board of Directors carries out the Corporate Secretary’s function of
dan efektif. quality and effectiveness.
13 Direksi menyelenggarakan RUPS Tahunan dan RUPS lainnya sesuai The Board of Directors holds Annual GMS and other GMS in accordance
Peraturan Perundang-undangan. with the Laws and Regulations.
Dari hasil asssesment GCG tahun buku 2022, Dewan Komisaris Results of the GCG assessment for fiscal year 2022 show that
memperoleh nilai 32,28 atau 92,22%, sedangkan Direksi the Board of Commissioners was rated 32.28 or 92.22%, while the
memperoleh nilai 32,15 atau 88,99%. Board of Directors was rated 32,15 or 88,99%.
2022 Annual Report & Sustainability Report
225 PT Krakatau Steel (Persero) Tbk
Page 228
TATA KELOLA PERUSAHAAN
Corporate Governance
NOMINASI DAN REMUNERASI
DEWAN KOMISARIS DAN DIREKSI
Nomination and Remuneration of
the Board of Commissioners and the Board of Directors
KEBIJAKAN NOMINASI NOMINATION POLICY
Dalam proses nominasi Dewan Komisaris dan Direksi In the nomination process of the Company’s Board of
Perseroan mengacu pada Peraturan Menteri BUMN No. Commissioners and the Board of Directors refers to BUMN
PER-02/MBU/02/2015 tentang Persyaratan dan Tata Cara Minister Regulation No. PER-02/MBU/02/2015 on the
Pengangkatan dan Pemberhentian Anggota Dewan Komisaris Requirements and Procedures of Appointment and Dismissal of
dan Dewan Pengawas Badan Usaha Milik Negara sebagaimana Members of the Board of Commissioners and the Supervisory
terakhir diubah dengan Peraturan Menteri BUMN No. PER- Board of State-Owned Enterprises as last amended with BUMN
10/MBU/10/2020 dan Peraturan Menteri BUMN No. PER-11/ Minister Regulation No. PER-10/MBU/10/2020 and No. PER-11/
MBU/07/2021 tentang Persyaratan, Tata Cara Pengangkatan, MBU/07/2021 on the Requirements, Procedures of Appointment,
dan Pemberhentian Angota Direksi Badan Usaha Milik Negara and Dismissal of Members of the Board of Directors of State-
sebagaimana terakhir diubah dengan Peraturan Menteri BUMN Owned Enterprises as last amended by BUMN Minister Regulation
No. PER-7/MBU/09/2022. Kebijakan Nominasi Dewan Komisaris No. PER-7/MBU/09/2022. The Nomination of the Board of
dan Direksi merupakan kewenangan Pemegang Saham Seri A Commissioners and the Board of Directors is the authority of the
Dwiwarna. Shareholders of Series A Dwiwarna.
Bakal calon Dewan Komisaris dan Direksi diusulkan melalui Prospective members of the Board of Commissioners and
Dewan Komisaris yang dibantu oleh Komite Nominasi dan the Board of Directors are recommended through the Board of
Remunerasi. Bakal calon yang akan ditetapkan menjadi calon Commissioners assisted by the Committee of Nomination and
anggota Dewan Komisaris dan Direksi adalah seorang yang telah Remuneration. Prospective candidates that will be determined as
dinyatakan memenuhi Persyaratan formal, persyaratan materiil candidate members of the Board of Commissioners and the Board
dan persyaratan lain serta lulus Uji Kelayakan dan Kepatutan of Directors are those who have fulfilled all formal requirements,
(UKK). Penetapan Direksi dan Dewan dilakukan melalui Keputusan material requirements and other requirements as well as pass the
RUPS. Fit and Proper Test and Compliance (UKK). Establishment of the
Board of Directors and the Board of Commissioners is conducted
through the GMS.
KEBIJAKAN REMUNERASI REMUNERATION POLICY
Kebijakan pemberian remunerasi Dewan Komisaris dan The policy on providing remuneration for the Board of
Direksi mengacu pada Peraturan Menteri BUMN No. PER-04/ Commissioners and the Board of Directors refer to Minister of
MBU/2014 tentang Pedoman Penetapan Penghasilan Direksi, BUMN Regulation No. PER-04/MBU/2014 on the Guidelines
Dewan Komisaris, dan Dewan Pengawas BUMN sebagaimana to Establishing the Income of the Board of Directors, the Board
terakhir diubah dengan Peraturan Menteri BUMN No. PER-12/ of Commissioners, and the Supervisory Board of BUMN as
MBU/11/2020. last amended with Minister of BUMN Regulation No. PER-12/
MBU/11/2020.
Dewan Komisaris mengusulkan besaran remunerasi kepada The Board of Commissioners suggest the amount of remuneration
Pemegang Saham Seri A Dwiwarna berdasarkan hasil kajian dan to the Shareholders of Series A Dwiwarna based on results of
memperhatikan realisasi pencapaian KPI dan keadaan keuangan reviews and takes into consideration of the KPI achievement
Perseroan. realization and the financial condition of the Company.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
226
Page 229
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Prosedur Penetapan Remunerasi Procedures of Determining Remuneration
Prosedur penetapan remunerasi anggota Dewan Komisaris dan Procedures in determining remuneration of members of the Board
Direksi sesuai hasil RUPST tanggal 18 Juli 2022 adalah sebagai of Commissioners and the Board of Directors in accordance with
berikut: AGMS results on 18 July 2022 are as follows:
1. Memberikan wewenang dan kuasa kepada Dewan Komisaris 1. Provide the authority and power to the Board of Commissioners
dengan terlebih dahulu mendapat persetujuan tertulis dari with prior written approval from the Shareholders of Series
Pemegang Saham Seri A Dwiwarna untuk menetapkan Gaji/ A Dwiwarna Shares to determine the Salary/Honorarium,
Honorarium, Tunjangan, dan Fasilitas bagi Direksi dan Dewan Allowance, and Facility for the Board of Directors and the
Komisaris Perseroan Tahun 2022. Board of Commissioners of the Company of Year 2022.
2. Melakukan kajian penetapan remunerasi. 2. Conduct review in determining remuneration.
3. Mengusulkan kepada Pemegang Saham Seri A Dwiwarna. 3. Make recommendations to the Shareholders of Series A
Dwiwarna Shares.
4. Pemegang Saham Seri A Dwiwarna memberikan persetujuan 4. Shareholders of Series A Dwiwarna Shares provide approval
Penetapan Gaji/Honorarium, Tunjangan, dan Fasilitas bagi on the Establishment of Salary/Honorarium, Allowance,
Direksi dan Dewan Komisaris untuk Tahun 2022. and Facility for the Board of Directors and the Board of
Commissioners for the Year 2022.
STRUKTUR DAN BESARAN REMUNERASI TAHUN STRUCTURE AND AMOUNT OF REMUNERATION
2022 FOR THE YEAR 2022
Struktur dan besaran remunerasi bagi Dewan Komisaris dan The structure and amount of the Board of Commissioners and
Direksi ditetapkan Berdasarkan Persetujuan dari Menteri Negara the Board of Directors are determined based on the approval from
BUMN selaku Pemegang Saham Seri A Dwiwarna. the State Minister of BUMN as Shareholder of Series A Dwiwarna
.
STRUKTUR REMUNERASI TAHUN 2022
Remuneration Structure 2022
Struktur Remunerasi Dewan Komisaris Struktur Remunerasi Direksi
No
Remuneration Structure of the Board of Commissioners Structure of the Board of Directors
1 Honorarium Gaji
Honorarium Salary
2 Tunjangan Tunjangan
Allowance Allowance
a. Tunjangan Hari Raya Keagamaan a. Tunjangan Hari Raya Keagamaan
Religious Holiday Allowance Religious Holiday Allowance
b. Tunjangan Transportasi b. Asuransi Purna Jabatan
Transportation Allowance Post-Employment Insurance
c. Tunjangan Purna Jabatan c. Tunjangan Perumahan
Post-Employment Allowance Housing Allowance
3 Fasilitas Fasilitas
Facilities Facilities
a. Kesehatan a. Kendaraan
Health Transportation Vehicle
b. Bantuan Hukum b. Kesehatan
Legal Assistance Health
c. Bantuan hukum
Legal Assistance
2022 Annual Report & Sustainability Report
227 PT Krakatau Steel (Persero) Tbk
Page 230
TATA KELOLA PERUSAHAAN
Corporate Governance
Besaran Remunerasi Dewan Komisaris Tahun 2022 Amount of Remuneration of the Board of
Commissioners in 2022
Sesuai dengan aturan yang ditetapkan dalam Peraturan Menteri According to provisions set-forth in BUMN Minister Regulation
BUMN No. PER-12/MBU/11/2020, honorarium Komisaris Utama No. PER-12/MBU/11/2020, honorarium of the President
adalah sebesar 45% dari gaji Direktur Utama dan honorarium Commissioner is 45% of the salary of President Director and
anggota Dewan Komisaris sebesar 90% dari honorarium honorarium of members of the Board of Commissioners is 90%
Komisaris Utama. of the honorarium of the President Commissioners.
Informasi lebih rinci terkait besaran Remunerasi Dewan Komisaris More detailed information related to the amount of Remuneration
tahun 2022 diuraikan dalam tabel berikut ini: of the Board of Commissioners in 2022 is shown in the table
below:
Jumlah
Uraian Description
Amount
Honorarium Rp4.965.138.000 Honorarium
Tunjangan Hari Raya Keagamaan Rp362.171.250 Religious Holiday Allowance
Tunjangan Lain-Lain Rp961.146.000 Other Allowances
Tabungan Purna Tugas Rp1.265.380.151 Retirement Savings
Tantiem Rp9.707.766.990 Tantiem
Jumlah Rp17.261.602.391 Total
Besaran Remunerasi Direksi Tahun 2022 Amount of Remuneration of the Board of Directors in
2022
Sesuai dengan aturan yang ditetapkan dalam Peraturan Menteri According to provisions set-forth in Miniter of BUMN Regulation
BUMN No. PER-12/MBU/11/2020, gaji Direktur Utama ditetapkan No. PER-12/MBU/11/2020, the salary of the President Director
dengan menggunakan pedoman internal yang ditetapkan oleh is determined based on internal guidelines established by the
Menteri, dan besaran gaji Direksi lainnya adalah sebesar 85% dari Minister, and the amount of salary of other members the Board of
gaji Direktur Utama. Directors is at 85% of the salary of the President Director.
Informasi lebih rinci terkait besaran Remunerasi Direksi tahun More detailed information related to the amount of Remuneration
2022 diuraikan dalam tabel berikut ini: of the Board of Directors in the year 2022 is shown in the table
below:
Jumlah
Uraian Description
Amount
Gaji + Tunjangan (Hari Raya Keagamaan, Transportasi, Rp15.386.298.000 Salary + Allowances (Religious Holiday, Transportation,
Lain-Lain) Others)
Tabungan Purna Tugas Rp2.754.083.001 Post-Employment Savings
Tantiem (atas kinerja 2022) - Tantiem (of 2021 Performance)
Jumlah Rp18.140.381.001 Total
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
228
Page 231
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
ORGAN PENDUKUNG DEWAN KOMISARIS
Supporting Organs of the Board of Commissioners
KOMITE AUDIT AUDIT COMMITTEE
Dasar Pembentukan Komite Audit Basis of Establishing the Audit Committee
Sebagai wujud pemenuhan Perseroan terhadap ketentuan POJK As manifestation of the Company’s compliance with POJK
No. 55/POJK.04/2015 tentang Pembentukan dan Pedoman No. 55/POJK.04/2015 on the Establishment and Guidelines
Pelaksanaan Kerja Komite Audit, Dewan Komisaris membentuk for the Implementation of the Audit Committee’s Work, the
Komite Audit sebagai salah satu unsur pendukung yang bertugas Board of Commissioners established the Audit Committee as
membantu Dewan Komisaris dalam menjalankan tugas dan one of the supporting elements assigned to assist the Board
fungsi pengawasan serta pemberian nasihat dalam pelaksanaan of Commissioners in carrying out its supervisory duties and
pengendalian internal dan audit Perseroan. Selain itu, Dewan functions as well as provides advice I the implementation of the
Komisaris juga berperan untuk memastikan bahwa prinsip-prinsip Company’s internal control and audit. In addition, the Board of
GCG sudah terlaksana dengan baik di lingkungan Perseroan. Commissioners also takes the role in ensuring that GCG principles
are appropriately applied within the company’s environment.
Pembentukan Komite Audit di Perseroan juga mengacu pada The establishment of the Audit Committee in the Company
ketentuan Peraturan Menteri Negara BUMN No. PER-12/ also refers to the provisions of BUMN State Minister Regulation
MBU/2012 tentang Organ Pendukung Dewan Komisaris/Dewan No. PER-12/MBU/2012 on Supporting Organs of the Board of
Pengawas BUMN. Commissioners/Supervisory Board of State-Owned Enterprises.
Piagam Komite Audit Audit Committee Charter
Piagam Komite Audit (Audit Committee Charter) disusun The Audit Committee Charter is formulated as guidelines for
sebagai pedoman bagi Komite Audit dalam melaksanakan the Audit Committee in carrying out its duties, responsibilities
tugas, tanggung jawab dan wewenang terkait pengawasan untuk and authorities related to supervising the processes of financial
proses pelaporan keuangan, sistem pengendalian internal, proses reporting, internal control system, internal and external audit,
audit (internal dan eksternal) dan ketaatan terhadap peraturan adherence to applicable laws and regulations in the context of
perundang-undangan yang berlaku dalam rangka membantu assisting the implementation of the supervisory duties of the Board
pelaksanaan tugas pengawasan Dewan Komisaris secara of Commissioners professionally, transparently, competently,
profesional, transparan, kompeten, objektif dan independen, objectively and independently, as well as it is accountable in
serta dapat dipertanggung jawabkan sesuai dengan peraturan accordance with applicable laws and regulations.
perundang-undangan yang berlaku.
Piagam Komite Audit Perseroan yang saat ini digunakan telah The Company’s Charter of the Audit committee currently in effect
disahkan dan diperbarui terakhir oleh Dewan Komisaris pada was ratified and last updated by the Board of Commissioners
tanggal 29 November 2019. Piagam ini juga telah dipublikasikan on 29 November 2019. The Charter is also published in the
di situs Perseroan. Secara garis besar Piagam Komite Audit Company’s website. In general, the Audit Committee Charter
mengatur hal-hal sebagai berikut: regulates such matters as follows:
1. Landasan Hukum 1. Legal Basis
2. Tujuan dan Ruang Lingkup 2. Objective and Scope
3. Definisi 3. Definition
4. Tugas dan Tanggung Jawab 4. Duties and Responsibilities
5. Wewenang 5. Authority
6. Tata Cara dan Prosedur Kerja 6. Work Process and Procedures
7. Komposisi Keanggotaan dan Struktur 7. Membership Composition and Structure
8. Persyaratan Keanggotaan 8. Membership Requirements
9. Masa Tugas dan Hak 9. Term of Duty and Rights
10. Melakukan Self-Assessment Pelaksanaan Tugas Komite 10. Self-Assessment on Duty Implementation of the Audit
Audit Committed
2022 Annual Report & Sustainability Report
229 PT Krakatau Steel (Persero) Tbk
Page 232
TATA KELOLA PERUSAHAAN
Corporate Governance
11. Kebijakan Penyelenggaraan Rapat 11. Policy on Meeting Implementation
12. Sistem Pelaporan Kegiatan 12. Activity Reporting system
13. Penanganan Pengaduan atau Pelaporan 13. Handling or Reporting of Complaints
14. Penutup 14. Closing
Kriteria dan Independensi Komite Audit Criteria and Independency of the Audit Committee
POJK No. 55/POJK.04/2015 dan Piagam Komite Audit telah POJK No. 55/POJK.04/2015 and the Audit Committee Charter
mengatur kriteria pengangkatan dan independensi Komite Audit, regulate the criteria used in the appointment and on the
sebagai berikut: independency of the Audit Committee, as follows:
1. Memiliki integritas yang tinggi, kemampuan, pengetahuan, 1. Has high integrity, ability, knowledge, experience in line
pengalaman sesuai dengan bidang pekerjaannya, serta with the field of work, as well as with the capability of good
mampu berkomunikasi dengan baik; communication;
2. Memahami laporan keuangan, bisnis perusahaan khususnya 2. Understands financial statements, company business that
yang terkait dengan layanan jasa atau kegiatan usaha specifically relates to the Company’s services or business
Perseroan, proses audit, manajemen risiko, dan peraturan activities, audit process, risk management, and laws and
perundang-undangan di bidang Pasar Modal serta peraturan regulations of the Capital market as well as other related laws
perundang-undangan terkait lainnya; and regulations;
3. Bukan merupakan orang dalam Kantor Akuntan Publik, Kantor 3. Not a person from the Public Accountant Firm, Legal
Konsultan Hukum, Kantor Jasa Penilai Publik atau pihak lain Consultant Office, Office of Public Appraisal Services or other
yang memberi jasa assurance, jasa non-assurance, jasa parties that provide assurance and non-assurance services,
penilai dan/atau jasa konsultasi lain kepada Perseroan dalam appraisal services and/or other consultation services to the
waktu 6 (enam) bulan terakhir; Company within the past 6 (six) months;
4. Bukan merupakan orang yang bekerja atau mempunyai 4. Not a person who works or has authority and responsibility to
wewenang dan tanggung jawab untuk merencanakan, plan, lead, control, or supervise the Company in the past 6 (six)
memimpin, mengendalikan, atau mengawasi Perseroan months except as Independent Commissioner;
dalam waktu 6 (enam) bulan terakhir kecuali Komisaris
Independen;
5. Tidak mempunyai saham Perseroan secara langsung maupun 5. Has no Company shares, directly or indirectly; no affiliation
tidak langsung; tidak mempunyai hubungan Afiliasi dengan with members of the board of Commissioners, members of
anggota Dewan Komisaris, anggota Direksi, atau Pemegang the Board of Directors, or Main Shareholders; and
Saham Utama Perseroan; dan
6. Tidak mempunyai hubungan usaha baik langsung maupun 6. No business relations either directly or indirectly in connection
tidak langsung yang berkaitan dengan kegiatan usaha with the company’s business activities.
Perseroan.
Perseroan memastikan bahwa seluruh anggota Komite Audit telah The Company ensures that all members of the Audit Committee
memenuhi persyaratan jumlah, komposisi, kriteria, kompetensi have met the requirements on the total membership, composition,
dan independensi sesuai dengan: criteria, competency and independency, in accordance with the
1. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 following:
Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja 1. Financial Services Authority Regulation No. 55/POJK.04/2015
Komite Audit; on the Establishment and Guidelines for the Audit Committee’s
Work Implementation;
2. Peraturan Menteri Negara BUMN No. PER-12/MBU/2012 2. State Minister of BUMN Regulation No. PER-12/MBU/2012
tentang Organ Pendukung Dewan Komisaris/Dewan on Supporting Organs of the Board of Commissioners/
Pengawas BUMN sebagaimana diubah melalui PER-14/ Supervisory Board of State-Owned Enterprises as amended
MBU/10/2021 tentang Perubahan Kedua Atas Peraturan through PER-14/MBU/10/2021 on the Second Amendment
Menteri Badan Usaha Milik Negara No. PER-12/MBU/2012 to State Minister of BUMN Regulation No. PER-12/MBU/2012
Tentang Organ Pendukung Dewan Komisaris/Dewan on Supporting Organs of the Board of Commissioners/
Pengawas Badan Usaha Milik Negara. Supervisory Board of State-Owned Enterprises.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
230
Page 233
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit Committee
Tugas dan tanggung jawab pengawasan Komite Audit telah Supervisory duties and responsibilities of the Audit Committee
diatur dalam Piagam (Charter) Komite Audit yang secara berkala are regulated in the Charter of the Audit Committee which is
dievaluasi untuk memastikan kesesuaiannya dengan Peraturan periodically evaluated to ensure its relevancy with the Regulations
Otoritas Jasa Keuangan dan peraturan lainnya yang berlaku. of the Financial Service Authority and other applicable regulations.
Adapun tugas dan tanggung jawab Komite Audit tersebut antara The duties and responsibilities of the Audit Committee among
lain: others are as follows:
1. Melakukan penelaahan atas informasi keuangan yang akan 1. Review of financial information issued by the Company, such
dikeluarkan Perseroan seperti laporan keuangan, proyeksi/ as financial statements, projection/prognosis of financial
prognosa laporan keuangan, dan informasi keuangan lainnya. statements, and other financial information.
2. Memantau efektivitas pelaksanaan tugas Internal Audit 2. Monitor the effectiveness of duty implementation of the
Perseroan. Company’s Internal Audit.
3. Menyeleksi dan merekomendasikan Akuntan Publik dan/ 3. Select and recommend the Public Accountant and/or KAP
atau KAP yang akan memberikan jasa audit atas informasi that provide audit services on annual historical financial
keuangan historis tahunan kepada Direksi untuk diputuskan information to the Board of Directors to be decided on by the
oleh RUPS. GMS.
4. Memonitor atas laporan efektivitas kebijakan dan pelaksanaan 4. Monitor the report on the effectiveness of policies and
manajemen risiko fraud yang terkait dengan pelaporan implementation of fraud risk management related to
keuangan (fraudulent financial reporting risks) yang telah fraudulent financial reporting risk prepared by the Board of
disiapkan oleh Direksi. Directors.
Keanggotaan dan Masa Jabatan Anggota Komite Membership and Term of Office of Members of the
Audit Audit Committee
Komite Audit terdiri dari sekurang-kurangnya 1 (satu) orang The Audit Committee consists of at least 1 (one) Independent
Komisaris Independen dan sekurang-kurangnya 2 (dua) Commissioner and at least 2 (two) expert members who are not
anggota ahli yang bukan anggota Dewan Komisaris dan pihak members of the Board of Commissioners nor parties affiliated
yang terafiliasi dengan Perseroan. Anggota Komite Audit yang with the Company. Members of the Audit Committee who are
merupakan Komisaris Independen bertindak sebagai Ketua Independent Commissioners act as Chairman of the Audit
Komite Audit. Dalam hal Komisaris Independen yang menjadi Committee. In the event there are more than 1 Independent
anggota Komite Audit lebih dari 1 (satu) orang, maka salah Commissioner who are members of the Audit Committee, then
satunya bertindak sebagai Ketua Komite Audit. one of them act as Chairman of the Audit Committee.
Paling kurang satu anggota Komite Audit berlatar belakang At least one member of the Audit Committee has the educational
pendidikan dan keahlian di bidang akuntansi dan/atau keuangan. background and expertise in accounting and/or finance. Members
Anggota Komite Audit yang bukan merupakan anggota Dewan of the Audit Committee who are not members of the Board of
Komisaris tidak boleh merangkap sebagai anggota Komite lain di Commissioners shall not have concurrent positions as members
lingkungan Perseroan pada periode yang sama. of the other Committees within the Company’s organization in the
same period of time.
Susunan keanggotaan Komite Audit Perseroan tahun 2022, The composition of membership of the Company’s Audit
adalah sebagai berikut: Committee in 2022, is as follows:
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of 1 January 2022 – 8 July 2022
Posisi Nama Dasar Pengangkatan Periode Jabatan
Position Name Basis of Appointment Term of Office
Ketua Nana Rohana Surat Keputusan Dewan Komisaris: 2017 - 28 Maret 2022
(Komisaris Independen) No. KEP-49/KOM-KS/VIII/2017 2017 - March 28, 2022
Chairman (Independent No. KEP-64/KOM-KS/IX/2020
Commissioner) Board of Commissioners Decree:
No. KEP-49/KOM-KS/VIII/2017
No. KEP-64/KOM-KS/IX/2020
2022 Annual Report & Sustainability Report
231 PT Krakatau Steel (Persero) Tbk
Page 234
TATA KELOLA PERUSAHAAN
Corporate Governance
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of 1 January 2022 – 8 July 2022
Posisi Nama Dasar Pengangkatan Periode Jabatan
Position Name Basis of Appointment Term of Office
Wakil Ketua David Pajung Surat Keputusan Dewan Komisaris 2020 - 28 Maret 2022
(Komisaris Independen) No. KEP-64/KOM-KS/IX/2020 2020 - March 28, 2022
Vice Chairman (Independent Board of Commissioners Decree No. KEP-64/KOM-KS/
Commissioner) IX/2020
Ketua David Pajung Surat Keputusan Dewan Komisaris No. KEP-11A/KOM- 29 Maret 2022 -
(Komisaris Independen) KS/III/2022 8 Juli 2022
Chairman (Independent Decree of the Board of Commis-sioners No. KEP-11A/ March 29, 2022 -
Commissioner) KOM-KS/III/2022 July 8, 2022
Anggota Hotman Napitupulu Surat Keputusan Dewan Komisaris: 2017 - 8 Juli 2022
Member No. KEP-112/KOM-KS/XII/2017 2017 - July 8, 2022
No. KEP-15/KOM-KS/II/2019
No. KEP-105/KOM-KS/XII/2020
No. KEP-24/KOM-KS/V/2021
Board of Commissioners Decree:
No. KEP-112/KOM-KS/XII/2017
No. KEP-15/KOM-KS/II/2019
No. KEP-105/KOM-KS/XII/2020
No. KEP-24/KOM-KS/V/2021
Anggota Rallyati A. Wibowo Surat Keputusan Dewan Komisaris: 2017 - 8 Juli 2022
Member No. KEP-113/KOM-KS/XII/2017 2017 - July 8, 2022
No. KEP-16/KOM-KS/II/2019
No. KEP-106/KOM-KS/XII/2020
No. KEP-25/KOM-KS/V/2021
Board of Commissioners Decree:
No. KEP-113/KOM-KS/XII/2017
No. KEP-16/KOM-KS/II/2019
No. KEP-106/KOM-KS/XII/2020
No. KEP-25/KOM-KS/V/2021
PERIODE 8 JULI 2022 – 31 DESEMBER 2022
Period of 8 July 2022 – 31 December 2022
Posisi Nama Dasar Pengangkatan Periode Jabatan
Position Name Basis of Appointment Term of Office
Ketua Tjuk Agus Minahasa Surat Keputusan Dewan Komisaris No. KEP-34/KOM-KS/ 19 Juli 2022 -
(Komisaris Independen) VII/2022 31 Desember 2022
Chairman (Independent Board of Commissioners Decree No. KEP-34/KOM-KS/ July 19, 2022 -
Commissioner) VII/2022 December 31, 2022
Ketua David Pajung Surat Keputusan Dewan Komisaris No. KEP-23/KOM-KS/ 8 Juli 2022-18 Juli 2022
(Komisaris Independen) IX/2022 July 8, 2022 - July 18,
Chairman (Independent Decree of the Board of Commis-sioners No. KEP-64/ 2022
Commissioner) KOM-KS/IX/2020
Wakil Ketua David Pajung Surat Keputusan Dewan Komisaris 19 Juli 2022 -
(Komisaris Independen) No. KEP-34/KOM-KS/VII/2022 31 Desember 2022
Vice Chairman (Independent Board of Commissioners Decree No. KEP-34/KOM-KS/ July 19, 2022 -
Commissioner) VII/2022 December 31, 2022
Anggota Hotman Napitupulu Surat Keputusan Dewan Komisaris: 2017 - 21 Desember
Member No. KEP-112/KOM-KS/XII/2017 2022
No. KEP-15/KOM-KS/II/2019 2017 - December 21,
No. KEP-105/KOM-KS/XII/2020 2022
No. KEP-24/KOM-KS/V/2021
Board of Commissioners Decree:
No. KEP-112/KOM-KS/XII/2017
No. KEP-15/KOM-KS/II/2019
No. KEP-105/KOM-KS/XII/2020
No. KEP-24/KOM-KS/V/2021
Anggota Rallyati A. Wibowo Surat Keputusan Dewan Komisaris: 2017 - 21 Desember
Member No. KEP-113/KOM-KS/XII/2017 2022
No. KEP-16/KOM-KS/II/2019 2017 - December 21,
No. KEP-106/KOM-KS/XII/2020 2022
No. KEP-25/KOM-KS/V/2021
Board of Commissioners Decree:
No. KEP-113/KOM-KS/XII/2017
No. KEP-16/KOM-KS/II/2019
No. KEP-106/KOM-KS/XII/2020
No. KEP-25/KOM-KS/V/2021
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
232
Page 235
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Profil Keanggotaan Komite Audit Profile of Members of the Audit Committee
Profil lengkap Ketua dan Wakil Komite Audit Perseroan telah Complete profile of the Chairman and Vice Chairman of the
diuraikan pada Bab Profil Perusahaan, Sub-bab Profil Dewan Company’s Audit Committee is presented in the Chapter
Komisaris. on company Profile, Sub-Chapter on Profile of the Board of
Commissioners.
Profil anggota Komite Audit diuraikan sebagai berikut: Profile of members of the Audit Committee is described as
follows:
Nama Hotman Napitupulu
Name
Usia 66 tahun 66 years
Age
Warga Negara Indonesia Indonesian
Nationality
Dasar Pengangkatan Pengangkatan Pertama: First Appointment:
Basis of Appointment Surat Keputusan Dewan Komisaris No. KEP-112/KOM-KS/ Board of Commissioners Decree No. KEP-112/KOM-KS/
XII/2017 XII/2017
Pengangkatan Tahun Berjalan: Current Year Appointment:
Surat Keputusan Dewan Komisaris No. KEP-24/KOM- Board of Commissioners Decree No. KEP-24/KOM-KS/V/2021
KS/V/2021
Riwayat Pendidikan • Sarjana Ekonomi – Jurusan Akuntansi Universitas • Bachelor’s degree in Economics – Majoring in Accounting
Educational Background Sumatera Utara (1982) from Universitas Sumatera Utara (1982)
• Master of Business Administration di The University of Hull, • Master of Business Administration from the University of
Inggris (1992) Hull, England (1992)
Sertifikasi Beliau memiliki beberapa sertifikasi, antara lain adalah Several certifications, including as Accountant with State
Certification Akuntan dengan Register Negara No. RNA 3312 (Kementerian Registration No. RNA 3312 (Ministry of Finance of the
Keuangan Republik Indonesia) dan Akuntan Profesional No. Republic of Indonesia) and Professional Accountant No. 11
11.D2773 (Ikatan Akuntan Indonesia). D2773 (Indonesian Accountant Association).
Riwayat Karier • Kepala Perwakilan BPKP Provinsi Sulawesi Utara (2004- • Head of BPKP Representative of the Province of North
Professional Background 2005) Sulawesi (2004-2005)
• Direktur Pengawasan Lembaga Pemerintah Bidang • Director of Supervision of the Government Institutions for
Kesejahteraan Rakyat di BPKP (2005-2007) People’s Welfare at BPKP (2005-2007)
• Kepala Perwakilan BPKP Provinsi Kalimantan Timur (2007- • Head of BPKP Representative of the Province of East
2008) Kalimantan (2007-2008)
• Direktur Pengawasan Badan Usaha Jasa Perhubungan, • Director of Supervision of the Transportation Service
Pariwisata, Kawasan Industri dan Jasa Lainnya di BPKP Business Entities, Tourism, Industrial Estates and Other
(2008-2011) Services at BPKP (2008-2011)
• Kepala Perwakilan BPKP Provinsi Jawa Timur (2011-2015) • Head of BPKP Representative of the Province of East Java
(2011-2015)
• Direktur Pengawasan Industri dan Distribusi di BPKP • Director of Supervision of Industry and Distribution at BPKP
(2015-Maret 2016) (2015-March 2016)
Rangkap Jabatan Tidak merangkap jabatan di Perseroan maupun perusahaan Not holding concurrent positions in the Company or other
Concurrent Positions lainnya. companies.
Nama Rallyati A. Wibowo
Name
Usia 62 tahun 62 years
Age
Warga Negara Indonesia Indonesian
Nationality
Dasar Pengangkatan Pengangkatan Pertama: First Appointment:
Basis of Appointment Surat Keputusan Dewan Komisaris No. KEP-113/KOM-KS/ Board of Commissioner Decree No. KEP-113/KOM-KS/
XII/2017 XII/2017
Pengangkatan Tahun Berjalan: Current Year Appointment:
Surat Keputusan Dewan Komisaris No. KEP-25/KOM- Board of commissioner Decree No. KEP-25/KOM-KS/V/2021
KS/V/2021
Riwayat Pendidikan • Sarjana Ekonomi – Jurusan Akuntansi dari Universitas • Bachelor’s degree in Economics – Majaring in Accounting
Educational Background Indonesia (1985) from Universitas Indonesia (1985)
• Magister Akuntansi, Universitas Indonesia (2010) • Master’s degree in Accounting, Universitas Indonesia
(2010)
Sertifikasi Beliau memiliki beberapa sertifikasi profesi, antara lain Several professional certifications, including Chartered
Certification Chartered Accountant (CA) dan Certification in Audit Accountant (CA) and Certification in Audit Committee
Committee Practices (CACP). Practices (CACP)
2022 Annual Report & Sustainability Report
233 PT Krakatau Steel (Persero) Tbk
Page 236
TATA KELOLA PERUSAHAAN
Corporate Governance
Riwayat Karier • Direktur Independen pada PT Adi Sarana Armada Tbk (Juli • Independent Director at PT Adi Sarana Armada Tbk (July
Professional Background 2012-Juni 2015) 2012-June 2015)
• Direktur Finance and Administration PT Indospec Asia (April • Director of Finance and Administration at PT Indospec Asia
2012-Juli 2012) (April 2012-July 2012)
• Anggota Komite Audit Universitas Indonesia (2015-2019) • Member of the Audit Committee, Universitas Indonesia
(2015-2019)
• Anggota Komite Audit PT Tugu Pratama Indonesia • Member of the Audit Committee at PT Tugu Pratama
(November 2010-November 2011) Indonesia (November 2010-November 2011)
• Vice President pada PT Surya Citra Media Tbk (2005-2009) • Vice President at PT Surya Citra Media Tbk (2005-2009)
• Head of Finance and Accounting Division pada PT • Head of Finance and Accounting Division at PT Kustodian
Kustodian Sentral Efek Indonesia (1995-2005) Sentral Efek Indonesia (1995-2005)
• Assistant Manager pada KAP Drs. Hadi Sutanto dan Rekan • Assistant Manager at KAP Drs. Hadi Sutanto and Partner
(Price Waterhouse) (1986-1992) (Price Waterhouse) (1986-1992)
• Vice President pada PT Sewu New York Life (1992-1995) • Vice President at PT Sewu New York Life (1992-1995)
• Dosen di Fakultas Ekonomi dan Bisnis Universitas • Lecturer at the Faculty of Economics and Business,
Indonesia (saat ini) Universitas Indonesia (current)
Rangkap Jabatan Dosen di Fakultas Ekonomi dan Bisnis Universitas Indonesia. Lecturer at the Faculty of Economics and Business,
Concurrent Positions Universitas Indonesia.
Rapat Komite Audit Meetings of the Audit Committee
Ketentuan Rapat Komite Audit tercantum dalam Piagam Komite The provisions of Audit Committee Meetings are contained in the
Audit. Komite Audit harus menyelenggarakan pertemuan/rapat Charter of the Audit Committee. The Audit Committee is required
minimal 1 (satu) kali dalam tiga bulan atau 4 kali dalam setahun. to hold meetings at least 1 (one) time within three months or 4
times in a year.
Sepanjang tahun 2022 telah dilaksanakan 80 kali rapat Komite Throughout the year 2022, the Audit Committee held 80 meetings
Audit. Adapun kehadiran masing-masing anggota Komite Audit with attendance of each member in the Audit Committee meetings
dalam Rapat Komite Audit selama tahun 2022 sebagai berikut: during the year 2022 is as follows:
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of 1 January 2022 – 8 July 2022
Nama Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Total Meeting Attendance Level of Attendance (%)
Nana Rohana 16 14 88
David Pajung 31 29 94
Hotman Napitupulu 31 31 100
Rallyati A. Wibowo 31 30 97
*)
Nana Rohana menjabat di Komite Audit sampai 28 Maret 2022
Nana Rohana serves on the Audit Committee until March 28, 2022
PERIODE 8 JULI 2022 – 31 DESEMBER 2022
Period of 8 July 2022 – 31 December 2022
Nama Jumlah Rapat Kehadiran Tingkat Kehadiran (%)
Name Total Meeting Attendance Level of Attendance (%)
Tjuk Agus Minahasa 42 42 100
David Pajung 42 40 95
Hotman Napitupulu 49 48 98
Rallyati A. Wibowo 49 47 96
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
234
Page 237
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Laporan Pelaksanaan Tugas Komite Audit Tahun 2022 Report of Implementation of Duties of the Audit
Committee in 2022
Triwulan
No Kegiatan Activity
Quarter
1 Pertama 1. Pembahasan Tindak Lanjut Temuan KAP Tahun 1. Discussion of Follow-Up on Previous Year's KAP Findings;
First Sebelumnya; Key Accounting Issues Tahun Buku 2021; Key Accounting Issues for Financial Year 2021; Draft
Konsep Temuan Tahun Buku 2021; Update Rekonsiliasi Findings for Financial Year 2021; Update on Audit
Audit Tahun Buku 2021. Reconciliation for Financial Year 2021.
2. Pembahasan Kinerja Per Desember 2021 dan Update 2. Discussion of Performance as of December 2021
Progress Inisiatif Strategis Tindak Lanjut Konsinyering. and Update on Strategic Initiative Progress Follow-up
3. Persiapan Pelaksanaan RKAP 2022. Consignment.
4. Pembahasan Laporan Hasil Evaluasi Nomor 01/GM/ 3. Preparation for the Implementation of the 2022 RKAP.
IA-KS/LHE/2021 tentang Kegiatan Penggunaan Dana PT 4. Discussion of Evaluation Report Number 01/GM/IA-KS/
Krakatau Steel (Persero) Tbk Dalam Rangka Pengadaan LHE/2021 concerning Activities for the Use of PT Krakatau
Paket Sembako dan Alat Kesehatan Bantuan Penanganan Steel (Persero) Tbk Funds in the Context of Procuring Food
Pandemi COVID-19. Packages and Medical Devices for COVID-19 Pandemic
5. Pembahasan Persetujuan Inkind HSM#2 dan Penambahan Handling Assistance.
Penyertaan Modal di PT Krakatau Posco. 5. Discussion on the Approval of Inkind HSM#2 and
6. Pembahasan Perhitungan Saham HSM#2. Additional Capital Participation in PT Krakatau Posco.
7. Update Progress Audit Laporan Keuangan PT Krakatau 6. Discussion of HSM#2 Share Calculation.
Steel (Persero) Tbk Konsolidasian dan Laporan Keuangan 7. Update on the Audit Progress of the Consolidated
Anak Perusahaan Tahun 2021. Financial Statements of PT Krakatau Steel (Persero) Tbk
8. Pembahasan tindak lanjut restrukturisasi PT Krakatau and Subsidiaries' Financial Statements for 2021.
Steel (Persero) Tbk, khususnya terkait divestasi Sub- 8. Discussion of the follow-up to the restructuring of PT
Holding PT Krakatau Sarana Industri; Pembahasan Krakatau Steel (Persero) Tbk, especially regarding the
dampak restrukturisasi pada Laporan Keuangan PT divestment of PT Krakatau Sarana Industri Sub-Holding;
Krakatau Steel (Persero) Tbk. Discussion of the impact of restructuring on the Financial
9. Rapat Internal Komite Audit membahas Monitoring Statements of PT Krakatau Steel (Persero) Tbk.
Program Kerja Komite Audit Tahun 2021. 9. Internal Audit Committee Meeting discussing the
10. Pemaparan Profil Risiko PT Krakatau Steel (Persero) Tbk Monitoring of the Audit Committee Work Program for
Tahun 2022. 2021.
11. Pembahasan Pelaksanaan PKAT Internal Audit Tahun 10. Presentation of the Risk Profile of PT Krakatau Steel
2021 dan Rencana PKAT Internal Audit Tahun 2022. (Persero) Tbk for 2022.
12. Pembahasan Laporan GCG dan Risk Management 11. Discussion of PKAT Internal Audit Implementation in 2021
Triwulan IV Tahun 2021. and PKAT Internal Audit Plan in 2022.
13. Pembahasan Proses dan Progress Market Sounding dan 12. Discussion of the GCG and Risk Management Report for
Proses Pemilihan Investor Divestasi PT Krakatau Sarana the fourth quarter of 2021.
Infrastruktur. 13. Discussion of the Process and Progress of Market
14. Closing Meeting Audit Laporan Keuangan 2021 Sounding and Investor Selection Process for Divestment
PT Krakatau Steel (Persero) Tbk Group. of PT Krakatau Sarana Infrastruktur.
14. Closing Meeting Audit of 2021 Financial Statements of PT
Krakatau Steel (Persero) Tbk Group.
2022 Annual Report & Sustainability Report
235 PT Krakatau Steel (Persero) Tbk
Page 238
TATA KELOLA PERUSAHAAN
Corporate Governance
Triwulan
No Kegiatan Activity
Quarter
2 Kedua 1. Pembahasan Inkind HSM#2 ke PT Krakatau Posco. 1. Discussion of Inkind HSM#2 to PT Krakatau Posco.
Second 2. Pembahasan Laporan Kinerja Triwulan I Tahun 2022 2. Discussion of the 2022 First Quarter Performance Report
(disertai data 2021 audited). (accompanied by 2021 audited data).
3. Pembahasan Kinerja FY 2021; Hasil review atas realisasi 3. Discussion of FY 2021 Performance; Results of the review
KPI 2021; Hasil review atas hasil tingkat kesehatan 2021; of the realization of 2021 KPIs; Results of the review
Hasil review atas kepatuhan terhadap peraturan UU dan of 2021 health level results; Results of the review of
pengendalian internal; Update Progress IP PEN. compliance with laws and regulations and internal control;
4. Pembahasan Divestasi PT Krakatau Sarana Infrastruktur; Update on IP PEN Progress.
Inkind HSM#2 ke PT Krakatau Posco; Lain-lain. 4. Discussion on Divestment of PT Krakatau Sarana
5. Persiapan Rapat Umum Pemegang Saham Luar Biasa PT Infrastruktur; Inkind HSM#2 to PT Krakatau Posco; Others.
Krakatau Steel (Persero) Tbk. 5. Preparation for the Extraordinary General Meeting of
6. Laporan GCG dan Risk Management Triwulan I Tahun Shareholders of PT Krakatau Steel (Persero) Tbk.
2022. 6. GCG and Risk Management Report for the first quarter of
7. Tindak Lanjut Instruksi Presiden No. 2 Tahun 2022: 2022.
Roadmap penggunaan PDN dan/atau produk UMK dan 7. Follow-up to Presidential Instruction No. 2 of 2022:
Koperasi; Anggaran CSR untuk UMK & Koperasi; Progress Roadmap for the use of PDN and/or MSE and Cooperative
Tim P3DN; Kesesuaian SOP Pengadaan Barang & Jasa products; CSR budget for MSE & Cooperatives; Progress of
dalam Penggunaan PDN. P3DN Team; Conformity of SOP for Procurement of Goods
8. Evaluasi kinerja KAP untuk Audit Laporan Keuangan PTKS & Services in the Use of PDN.
Group Tahun 2021. 8. Evaluation of KAP performance for the Audit of PTKS
9. Penunjukan KAP untuk Audit Laporan Keuangan Group Financial Statements in 2021.
Konsolidasian PTKS Group untuk Periode Enam Bulan 9. Appointment of KAP to Audit the Consolidated Financial
yang Berakhir Tanggal 30 Juni 2022 dan untuk Periode Statements of PTKS Group for the Six-Month Period
Tahun Buku 2022. Ending June 30, 2022 and for the 2022 Financial Year
10. Pembahasan Rencana Audit Laporan Keuangan Period.
Konsolidasian PTKS Group untuk Periode Enam Bulan 10. Discussion on the Audit Plan of PTKS Group's
yang Berakhir Tanggal 30 Juni 2022 dan untuk Periode Consolidated Financial Statements for the Six-Month
Tahun Buku 2022. Period Ending June 30, 2022 and for the Financial Year
11. Pembahasan Audit Fee untuk Audit Laporan Keuangan 2022.
Konsolidasian PTKS Group untuk periode enam bulan 11. Discussion on Audit Fee for Audit of Consolidated
yang berakhir tanggal 30 Juni 2022 dan Audit Fee untuk Financial Statements of PTKS Group for the six-month
Audit Laporan Keuangan Konsolidasian PTKS Group untuk period ended June 30, 2022 and Audit Fee for Audit of
Tahun Buku 2022. Consolidated Financial Statements of PTKS Group for
12. Pembahasan Audit Fee untuk Audit Laporan Keuangan Financial Year 2022.
periode enam bulan yang berakhir tanggal 30 Juni 2022; 12. Discussion of Audit Fee for Audit of Financial Statements
Pembahasan Kerangka Acuan Kerja/TOR dan Audit Fee for the six-month period ending June 30, 2022; Discussion
untuk Audit Laporan Keuangan Tahun Buku 2022. of Terms of Reference/TOR and Audit Fee for Audit of
13. Rapat Koordinasi Teknis Pengawasan Intern Peningkatan Financial Statements for Financial Year 2022.
Penggunaan Produk Dalam Negeri (P3DN) di Lingkungan 13. Technical Coordination Meeting on Internal Supervision
BUMN. of Increasing the Use of Domestic Products (P3DN) in the
14. Pembahasan kebijakan mutu & pelayanan dan sistem IT. BUMN Environment.
14. Discussion of quality & service policies and IT systems.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
236
Page 239
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Triwulan
No Kegiatan Activity
Quarter
3 Ketiga 1. Pembahasan Laporan PSA 62 Audit Tahun 2021 bersama 1. Discussion of PSA 62 Audit Report for 2021 with KAP PwC
Third KAP PwC Indonesia. Indonesia.
2. Pembahasan Laporan PSA 62 Audit Tahun 2021 bersama 2. Discussion of PSA 62 Audit Report for 2021 with PTKS
Manajemen PTKS dan KAP PwC Indonesia. Management and KAP PwC Indonesia.
3. Pembahasan LHA Nomor 05/GM/IA-KS/LHA/2021 3. Discussion of LHA Number 05/GM/IA-KS/LHA/2021
tentang Kegiatan Strategic Material Procurement; regarding Strategic Material Procurement Activities;
Pembahasan Status Tindak Lanjut Hasil Audit Internal dan Discussion of Follow-up Status of Internal and External
Eksternal per 30 Juni 2022; Realisasi PKAT s/d Triwulan II Audit Results as of June 30, 2022; PKAT Realization up to
Tahun 2022; Jadwal Pembahasan LHA/LHE Semester II the Second Quarter of 2022; Schedule for Discussion of
Tahun 2022. LHA /LHE Semester II Year 2022.
4. Pembahasan Kinerja s.d Triwulan II 2022; Progres 4. Discussion of Performance up to the Second Quarter of
Pembayaran Utang Tranche B; Lain-lain. 2022; Progress of Tranche B Debt Payment; Others.
5. Kick Off Meeting Audit atas Laporan Keuangan 5. Kick Off Meeting Audit of the Consolidated Financial
Konsolidasian PT Krakatau Steel (Persero) Tbk dan Entitas Statements of PT Krakatau Steel (Persero) Tbk and
Anak (PTKS Group) untuk periode enam bulan yang Subsidiaries (PTKS Group) for the six-month period ended
berakhir tanggal 30 Juni 2022. June 30, 2022.
6. Pembahasan Progress Pelunasan Hutang Tranche B. 6. Discussion on the Progress of Tranche B Debt Repayment.
7. Update Status Audit Laporan Keuangan Konsolidasian 7. Update on the Audit Status of the Consolidated Financial
PT Krakatau Steel (Persero) Tbk dan Entitas Anak (PTKS Statements of PT Krakatau Steel (Persero) Tbk and
Group) untuk periode enam bulan yang berakhir tanggal 30 Subsidiaries (PTKS Group) for the six-month period ended
Juni 2022. June 30, 2022.
8. Rapat Internal Komite Audit membahas: Update Status 8. Internal Audit Committee Meeting discussed: Update on
Program Kerja Komite Audit; Status Notulen Rapat dan the Status of Audit Committee Work Program; Status
Laporan laporan Komite Audit; Piagam Komite Audit. of Meeting Minutes and Audit Committee Report; Audit
9. Realisasi PKAT s/d Triwulan II Tahun 2022 dan Jadwal Committee Charter.
Pembahasan LHA/LHE Semester II Tahun 2022 (Pending 9. Realization of PKAT up to the Second Quarter of 2022 and
agenda); Tindak Lanjut permintaan Komite Audit ke Schedule for Discussion of LHA /LHE for Semester II of
Internal Audit berdasarkan meeting sebelumnya; 2022 (Pending agenda); Follow-up of Audit Committee
Pembahasan LHA Nomor 08/GM/IA-KS/LHA/2021 requests to Internal Audit based on previous meetings;
tentang Kegiatan Perhitungan Persediaan Tahun 2021. Discussion of LHA Number 08/GM/IA-KS/LHA/2021
10. Progres Pelunasan Hutang Tranche B. concerning Inventory Calculation Activities in 2021.
11. Arahan Ketua Dewan Pengarah Sistem Manajemen Anti 10. Progress of Tranche B Debt Repayment.
Penyuapan dalam Management Review SMKS Tahun 11. Direction of the Chairman of the Anti-Bribery Management
2022. System Steering Board in the Management Review of
12. Realisasi PKAT s/d Triwulan II Tahun 2022 dan Jadwal SMKS in 2022.
Pembahasan LHA/LHE Semester II Tahun 2022 (Pending 12. Realization of PKAT up to the Second Quarter of 2022
agenda); Tindak Lanjut permintaan Komite Audit kepada and Schedule for Discussion of LHA /LHE for Semester
Internal Audit berdasarkan meeting sebelumnya; II of 2022 (Pending agenda); Follow-up of the Audit
Pembahasan LHA Nomor 08/GM/IA-KS/LHA/2021 Committee's request to Internal Audit based on the
tentang Kegiatan Perhitungan Persediaan Tahun 2021. previous meeting; Discussion of LHA Number 08/GM/IA-
13. Laporan GCG dan Risk Management Triwulan II Tahun KS/LHA/2021 concerning Inventory Calculation Activities
2022. in 2021.
14. Tindak Lanjut Laporan Hasil Reviu P3DN oleh BPKP. 13. GCG and Risk Management Report for the Second Quarter
15. Pembahasan Penjualan Aset ke PT Krakatau Sarana of 2022.
Infrastruktur. 14. Follow-up Report on P3DN Review Results by BPKP.
16. Pembahasan Update Pembayaran Tranche B dan Evaluasi 15. Discussion of Asset Sales to PT Krakatau Sarana
Kinerja Dewan Komisaris. Infrastruktur.
17. Pembahasan AOI GCG Dewan Komisaris, Update Board 16. Discussion of Tranche B Payment Update and
Manual, Update Piagam Komite. Performance Evaluation of the Board of Commissioners.
18. Pembahasan Laporan Hasil Evaluasi Nomor 02/GM/ 17. Discussion of AOI GCG Board of Commissioners, Board
IA-KS/LHA/2021 tentang Evaluasi Sistem Pengendalian Manual Update, Committee Charter Update.
Internal PT Krakatau Steel (Persero) Tbk Tahun 2021. 18. Discussion of Evaluation Report Number 02/GM/IA-KS/
19. Pembahasan RKAP Konsolidasi PT Krakatau Steel LHA/2021 concerning Evaluation of the Internal Control
(Persero) Tbk Tahun 2022 Revisi. System of PT Krakatau Steel (Persero) Tbk in 2021.
20. Pembahasan Laporan Kinerja s/d Triwulan II Tahun 2022 19. Discussion of the Consolidated RKAP of PT Krakatau Steel
21. Penghapusbukuan dan Pemindahtanganan Aktiva Tetap (Persero) Tbk for the Year 2022 Revised.
PT Krakatau Steel (Persero) Tbk kepada PT Krakatau 20. Discussion of Performance Report up to the Second
Sarana Infrastruktur dan Menjaminkan Aktiva Tetap Quarter of 2022.
Kepada Kreditur. 21. Write-off and Transfer of Fixed Assets of PT Krakatau
Steel (Persero) Tbk to PT Krakatau Sarana Infrastruktur
and Pledge of Fixed Assets to Creditors.
2022 Annual Report & Sustainability Report
237 PT Krakatau Steel (Persero) Tbk
Page 240
TATA KELOLA PERUSAHAAN
Corporate Governance
Triwulan
No Kegiatan Activity
Quarter
4 Empat 1. Pembahasan Laporan Hasil Audit Nomor 04/GM/IA-KS/ 1. Discussion of Audit Report Number 04/GM/IA-KS/
Fourth LHA/2021 tentang Kegiatan Operasional dan Perawatan LHA/2021 concerning Hot Strip Mill Operations and
Hot Strip Mill. Maintenance Activities.
2. Pembahasan Laporan Hasil Audit Nomor 06/GM/IA-KS/ 2. Discussion of Audit Report Number 06/GM/IA-KS/
LHA/2021 tentang Kegiatan Human Capital Management LHA/2021 regarding the Activities of the Human Capital
Division. Management Division.
3. Update Status Audit Periode Enam Bulan 30 Juni 2022 3. Update on the Audit Status of the Six-Month Period June
PT Krakatau Steel (Persero) Tbk; Timeline Penyelesaian 30, 2022 PT Krakatau Steel (Persero) Tbk; Timeline for
Laporan Keuangan Periode Enam Bulan 30 Juni 2022 PT Completing the Financial Statements for the Six-Month
Krakatau Steel (Persero) Tbk. Period June 30, 2022 PT Krakatau Steel (Persero) Tbk.
4. Progress Pembayaran Utang Tranche B. 4. Progress of Tranche B Debt Payment.
5. Pembahasan Laporan Hasil Audit Nomor 01/GM/IA-KS/ 5. Discussion of Audit Report Number 01/GM/IA-KS/
LHA/2022 tentang Kegiatan Operasional PT Krakatau LHA/2022 on the Operational Activities of PT Krakatau
Niaga Indonesia. Niaga Indonesia.
6. Pemetaan dan Identifikasi Gap Kondisi PT Krakatau Steel 6. Mapping and Identification of Gap Conditions of PT
(Persero) Tbk Terhadap Peraturan Menteri BUMN Nomor: Krakatau Steel (Persero) Tbk against the Regulation of the
PER-5/MBU/09/2022. Minister of SOEs Number: PER-5 /MBU /09/2022.
7. Pembahasan Laporan Hasil Audit Khusus Nomor 01/GM/ 7. Discussion of Special Audit Report Number 01/GM/IA-KS/
IA-KS/LHK/2021 tentang Kegiatan Penggunaan Dana LHK/2021 concerning Activities for the Use of PTKS Funds
PTKS Dalam Rangka Pengadaan Paket Sembako dan Alat in the Context of Procuring Food Packages and Medical
Kesehatan Bantuan Penanganan Pandemi Covid 19. Devices for Covid 19 Pandemic Handling Assistance.
8. Pembahasan Laporan Hasil Audit Nomor 07/GM/IA-KS/ 8. Discussion of Audit Report Number 07/GM/IA-KS/
LHA/2021 tentang Kegiatan Evaluasi Kontrak Equipment LHA/2021 concerning Activities to Evaluate the Long-Term
Jangka Panjang PT Krakatau Bandar Samudera. Equipment Contract of PT Krakatau Bandar Samudera.
9. Laporan Kinerja s/d Triwulan III Tahun 2022. 9. Performance Report up to the third quarter of 2022.
10. Evaluasi Pencapaian Program Kerja Komite Audit Tahun 10. Evaluation of the Achievement of the Audit Committee
2022. Work Program in 2022.
11. Kinerja s/d September 2022 & Proyeksi s/d Desember 11. Performance until September 2022 & Projection until
2022; Update Progres Pembayaran Tranche B; Lain-lain. December 2022; Update on Tranche B Payment Progress;
12. Rencana Implementasi Tata Kelola Terintegrasi. Others.
13. Laporan GCG dan Risk Management Triwulan III Tahun 12. Integrated Governance Implementation Plan.
2022. 13. GCG and Risk Management Report for the third quarter of
14. Status dan Biaya Audit Laporan Keuangan Konsolidasian 2022.
PT Krakatau Steel (Persero) Tbk dan Entitas Anak (PTKS 14. Status and Audit Cost of Consolidated Financial
Group) untuk periode enam bulan yang berakhir tanggal 30 Statements of PT Krakatau Steel (Persero) Tbk and
Juni 2022. Subsidiaries (PTKS Group) for the six-month period ended
15. Kick Off Meeting Audit atas Laporan Keuangan June 30, 2022.
Konsolidasian PT Krakatau Steel (Persero) Tbk dan Entitas 15. Kick Off Meeting Audit of the Consolidated Financial
Anak (PTKS Group) untuk tahun yang berakhir tanggal 31 Statements of PT Krakatau Steel (Persero) Tbk and
Desember 2022. Subsidiaries (PTKS Group) for the year ended December
16. Pembahasan Tindak Lanjut LHA terkait PT Krakatau 31, 2022.
Bandar Samudera. 16. Discussion on LHA Follow-up related to PT Krakatau
17. Pembahasan Tindak Lanjut LHA terkait PT Krakatau Niaga Bandar Samudera.
Indonesia. 17. Discussion on LHA Follow-up related to PT Krakatau Niaga
18. Progress Pembayaran Hutang Tranche B. Indonesia.
19. Pembahasan Draft RKAP Konsolidasi PT Krakatau Steel 18. Progress of Tranche B Debt Payment.
(Persero) Tbk Tahun 2023. 19. Discussion on the Draft Consolidated RKAP of PT
20. Potensi Isu Signifikan PT Krakatau Steel (Persero) Tbk. Krakatau Steel (Persero) Tbk for 2023.
21. Pembahasan terkait Surat PwC Nomor: OL202211170017/ 20. Potential Significant Issues of PT Krakatau Steel (Persero)
THA/THA Tanggal 17 November 2022. Tbk.
22. Status Pelaporan OJK; Status Going Concern; Significant 21. Discussion related to PwC Letter Number:
Issue PTKS Group; Progress Data Interim. OL202211170017/THA/THA Dated November 17, 2022.
23. Rapat Internal Komite Audit membahas: Pembahasan 22. OJK Reporting Status; Going Concern Status; Significant
Program Kerja Komite Audit Tahun 2023; Pembahasan Issue PTKS Group; Interim Data Progress.
Piagam Komite Audit; Pembahasan Peran Komite Audit 23. Internal Audit Committee Meeting discussed: Discussion
Tahun 2023 sesuai Permen BUMN Nomor PER-5/ of the Audit Committee Work Program for 2023;
MBU/09/2022; Pembahasan Surat ke Komisaris Utama Discussion of the Audit Committee Charter; Discussion of
mengenai Tindak Lanjut Temuan Audit Triwulan III Tahun the Role of the Audit Committee for 2023 in accordance
2022; Dan lain-lain. with Permen BUMN Number PER-5 /MBU /09 /2022;
24. Pembahasan Divestasi PT Krakatau Sarana Infrastruktur Discussion of the Letter to the President Commissioner
(anak usaha PT Krakatau Steel (Persero) Tbk). regarding Follow-up of Audit Findings for the Third Quarter
25. Pembahasan kecukupan sumber daya manusia dan of 2022; and others.
kesesuaian kompetesi anggota Internal Audit. 24. Discussion of Divestment of PT Krakatau Sarana
26. Pembahasan Isu Kelangsungan Usaha PT Krakatau Steel Infrastruktur (subsidiary of PT Krakatau Steel (Persero)
(Persero) Tbk dan Audit Investigatif Anak Perusahaan. Tbk).
25. Discussion of the adequacy of human resources and
competence of Internal Audit members.
26. Discussion of Business Continuity Issues of PT Krakatau
Steel (Persero) Tbk and Investigative Audit of Subsidiaries
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
238
Page 241
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Program Peningkatan Kompetensi Tahun 2022 Competency Development Program in 2022
Perseroan senantiasa berupaya memfasilitasi peningkatan The Company continuously strives to facilitate competency
kompetensi yang dilaksanakan melalui berbagai program di development through various programs, incuding training,
antaranya pelatihan, seminar, sosialisasi peraturan/kebijakan dan seminars, socialization, of regulations/policies and comparative
studi banding, serta upaya peningkatan kompetensi lainnya. studies, as well as other efforts of competency development.
Selama tahun 2022 anggota Komite Audit mengikuti beberapa During the year 2022, members of the Audit Committee took part
program peningkatan kompetensi sebagai berikut: in the following competency development programs:
Anggota Komite Audit Tanggal
Program Peningkatan Kompetensi Competency Development Program
Member of Audit Committee Date
Nana Rohana Rabu, 26 Januari Penyelenggaraan Pelatihan dan Bimbingan Teknis Organization of Training and Technical Guidance
2022 Bagi Wajib LHKPN di Lingkungan PT Krakatau for LHKPN Obligors within PT Krakatau Steel &
Wednesday, January Steel & Group, dari PT Krakatau Steel (Persero) Group, from PT Krakatau Steel (Persero) Tbk.
26, 2022 Tbk.
Rabu, 13 April 2022 Sosialisasi Platform Evaluasi Jasa Penunjang dan Socialization of Support Services Evaluation
Wednesday, April 13, Pemetaan Struktur Korporasi, dari Kementerian Platform and Corporate Structure Mapping, from
2022 BUMN. the Ministry of BUMN.
David Pajung Rabu, 26 Januari Penyelenggaraan Pelatihan dan Bimbingan Teknis Organization of Training and Technical Guidance
2022 Bagi Wajib LHKPN di Lingkungan for LHKPN Obligors within PT Krakatau Steel &
Wednesday, January PT Krakatau Steel & Group, dari PT Krakatau Steel Group, from PT Krakatau Steel (Persero) Tbk.
26, 2022 (Persero) Tbk.
Rabu – Kamis, 26 - Konferensi Nasional Komite Audit Pertama First National Audit Committee Conference
27 Januari 2022 di Indonesia “Leveraging the Roles of Audit in Indonesia "Leveraging the Roles of Audit
Wednesday - Committee”, dari IKAI Committee", from IKAI
Thursday, January
26 - 27, 2022
Kamis, 3 Februari Sosialisasi PaDi UMKM, dari Kementerian BUMN. Socialization of PaDi UMKM, from the Ministry of
2022 BUMN.
Thursday, February
3, 2022
Jumat, 7 Oktober Sosialisasi Permen BUMN Nomor PER-5/ Socialization of BUMN Regulation Number PER-5/
2022 MBU/9/2022 dengan Agenda “Sosialisasi MBU/9/2022 with the Agenda "Socialization
Friday, October 7, Peraturan Menteri Nomor PER-5/MBU/09/2022 of Ministerial Regulation Number PER-5/
2022 Tentang Penerapan Manajemen Risiko pada MBU/09/2022 concerning the Implementation of
BUMN”, dari Kementerian BUMN. Risk Management in BUMN", from the Ministry of
BUMN.
Jumat, 14 Oktober Tindak Lanjut Sosialisasi Permen BUMN Nomor Follow-up Socialization of BUMN Regulation
2022 PER-5/MBU/09/2022 dengan Agenda “GRC Number PER-5/MBU/09/2022 with the Agenda
Friday, October 14, Masterclass (Governance-Risk-Compliance)”, dari "GRC Masterclass (Governance-Risk-Compliance)",
2022 Kementerian BUMN. from the Ministry of BUMN.
Kamis, 17 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with the theme
November 2022 “Memperkuat Peran Komite Audit, Komite Risiko "Strengthening the Role of Audit Committee, Risk
Thursday, November dan Tata Kelola Terintegrasi”, dari Kementerian Committee and Integrated Governance", from the
17, 2022 BUMN. Ministry of BUMN.
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema “Peran GRC Foundation Masterclass with the theme
2022 Organ Pengelola Risiko dalam Risk Management”, "The Role of Risk Management Organs in Risk
Thursday, December dari Kementerian BUMN. Management", from the Ministry of BUMN.
8, 2022
Kamis, 15 Pelatihan Manajemen SDM (Talent) dan HR Management (Talent) and Remuneration
Desember 2022 Manajemen Remunerasi, dari LPPI Management Training, from LPPI
Thursday, December
15, 2022
Rabu, 21 Desember Kunjungan Kerja ke PT Krakatau Steel (Persero) Working Visit to PT Krakatau Steel (Persero) Tbk &
2022 Tbk & Group Cilegon dalam rangka: Cilegon Group in order to:
Wednesday, 1. Visit ke PT Krakatau Bandar Samudera 1. Visit to PT Krakatau Bandar Samudera
December 21, 2022 2. Visit ke HSM#1 (Gudang 12) 2. Visit to HSM#1 (Warehouse 12)
3. Visit ke HSM#2 3. Visit to HSM#2
4. Visit ke Pabrik Blast Furnace 4. Visit to Blast Furnace Factory
2022 Annual Report & Sustainability Report
239 PT Krakatau Steel (Persero) Tbk
Page 242
TATA KELOLA PERUSAHAAN
Corporate Governance
Anggota Komite Audit Tanggal
Program Peningkatan Kompetensi Competency Development Program
Member of Audit Committee Date
Tjuk Agus Minahasa Kamis, 25 Agustus Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
2022 dalam rangka: order to:
Thursday, August 1. Visit Pabrik Blast Furnace 1. Blast Furnace Factory Visit
25, 2022 2. Visit Pabrik HSM#2 2. HSM#2 Factory Visit
3. Visit Infrastruktur IT 3. IT Infrastructure Visit
4. Pembahasan Kebijakan Mutu & Pelayanan 4. Quality & Service Policy Discussion
5. Pembahasan Sistem IT (Master Plan IT) 5. IT System Discussion (IT Master Plan)
Jumat, 7 Oktober Sosialisasi Peraturan Menteri BUMN Nomor PER- Socialization of BUMN Minister Regulation
2022 5/MBU/09/2022, dari Kementerian BUMN Number PER-5/MBU/09/2022, from the Ministry
Friday, October 7, of BUMN
2022
Kamis, 17 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
November 2022 Training “Memperkuat Peran Komite Audit, "Strengthening the Role of Audit Committee, Risk
Thursday, November Komite Risiko dan Tata Kelola Terintegrasi”, dari Committee and Integrated Governance", from the
17, 2022 Kementerian BUMN Ministry of BUMN
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
2022 Training “Peran Organ Pengelola Risiko dalam Risk "The Role of Risk Management Organs in Risk
Thursday, December Management”, dari Kementerian BUMN Management", from the Ministry of BUMN
8, 2022
Rabu, 21 Desember Kunjungan Kerja ke PT Krakatau Steel (Persero) Working Visit to PT Krakatau Steel (Persero) Tbk &
2022 Tbk & Group Cilegon dalam rangka: Cilegon Group in order to:
Wednesday, 1. Visit ke PT Krakatau Bandar Samudera 1. Visit to PT Krakatau Bandar Samudera
December 21, 2022 2. Visit ke HSM#1 (Gudang 12) 2. Visit to HSM#1 (Warehouse 12)
3. Visit ke HSM#2 3. Visit to HSM#2
4. Visit ke Pabrik Blast Furnace 4. Visit to Blast Furnace Factory
Hotman Napitupulu Rabu – Kamis, 26 - Konferensi Nasional Komite Audit Pertama First National Audit Committee Conference
27 Januari 2022 di Indonesia “Leveraging the Roles of Audit in Indonesia "Leveraging the Roles of Audit
Wednesday - Committee”, dari IKAI Committee", from IKAI
Thursday, January
26 - 27, 2022
Kamis, 7 April 2022 Public Workshop "Fungsi Oversight Terhadap Audit Public Workshop "Oversight Function of External
Thursday, April 7, Eksternal", dari IKAI Audit", from IKAI
2022
Jumat, 3 Juni 2022 Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
Friday, June 3, 2022 dalam rangka: order to:
1. Plant Visit HSM#2 1. Plant Visit HSM#2
2. Monitoring Progress Proyek 2. Project Progress Monitoring
Kamis, 25 Agustus Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
2022 dalam rangka: order to:
Thursday, August 1. Visit Pabrik Blast Furnace 1. Blast Furnace Factory Visit
25, 2022 2. Visit Pabrik HSM#2 2. HSM#2 Factory Visit
3. Visit Infrastruktur IT 3. IT Infrastructure Visit
4. Pembahasan Kebijakan Mutu & Pelayanan 4. Quality & Service Policy Discussion
5. Pembahasan Sistem IT (Master Plan IT) 5. IT System Discussion (IT Master Plan)
Kamis, 17 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
November 2022 Training “Memperkuat Peran Komite Audit, "Strengthening the Role of Audit Committee, Risk
Thursday, November Komite Risiko dan Tata Kelola Terintegrasi”, dari Committee and Integrated Governance", from the
17, 2022 Kementerian BUMN Ministry of BUMN
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
2022 Training “Peran Organ Pengelola Risiko dalam Risk "The Role of Risk Management Organs in Risk
Thursday, December Management”, dari Kementerian BUMN Management", from the Ministry of BUMN
8, 2022
Rabu, 21 Desember Kunjungan Kerja ke PT Krakatau Steel (Persero) Working Visit to PT Krakatau Steel (Persero) Tbk &
2022 Tbk & Group Cilegon dalam rangka: Cilegon Group in order to:
Wednesday, 1. Visit ke PT Krakatau Bandar Samudera 1. Visit to PT Krakatau Bandar Samudera
December 21, 2022 2. Visit ke HSM#1 (Gudang 12) 2. Visit to HSM#1 (Warehouse 12)
3. Visit ke HSM#2 3. Visit to HSM#2
4. Visit ke Pabrik Blast Furnace 4. Visit to Blast Furnace Factory
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
240
Page 243
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Anggota Komite Audit Tanggal
Program Peningkatan Kompetensi Competency Development Program
Member of Audit Committee Date
Rallyati A. Wibowo Jumat, 3 Juni 2022 Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
Friday, June 3, 2022 dalam rangka: order to:
1. Plant Visit HSM#2 1. Plant Visit HSM#2
2. Monitoring Progress Proyek 2. Project Progress Monitoring
Kamis, 25 Agustus Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
2022 dalam rangka: order to:
Thursday, August 1. Visit Pabrik Blast Furnace 1. Blast Furnace Factory Visit
25, 2022 2. Visit Pabrik HSM#2 2. HSM#2 Factory Visit
3. Visit Infrastruktur IT 3. IT Infrastructure Visit
4. Pembahasan Kebijakan Mutu & Pelayanan 4. Quality & Service Policy Discussion
5. Pembahasan Sistem IT (Master Plan IT) 5. IT System Discussion (IT Master Plan)
Jumat, 7 Oktober Sosialisasi Peraturan Menteri BUMN Nomor PER- Socialization of BUMN Minister Regulation
2022 5/MBU/09/2022, dari Kementerian BUMN Number PER-5/MBU/09/2022, from the Ministry
Friday, October 7, of BUMN
2022
Kamis, 17 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
November 2022 Training “Memperkuat Peran Komite Audit, "Strengthening the Role of Audit Committee, Risk
Thursday, November Komite Risiko dan Tata Kelola Terintegrasi”, dari Committee and Integrated Governance", from the
17, 2022 Kementerian BUMN Ministry of BUMN
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
2022 Training “Peran Organ Pengelola Risiko dalam Risk "The Role of Risk Management Organs in Risk
Thursday, December Management”, dari Kementerian BUMN Management", from the Ministry of BUMN
8, 2022
Selasa – Rabu, Seminar Internasional Kongres Ikatan Akuntan International Seminar Congress of the Indonesian
13 - 14 Desember Indonesia XIV Tahun 2022 dengan Tema "Tata Accountants Association XIV Year 2022 with
2022 Kelola Berkelanjutan Perspektif Strategis Untuk the theme "Sustainable Governance Strategic
Tuesday – Menjaga Kepercayaan Dan Meningkatkan Kinerja", Perspective to Maintain Trust and Improve
Wednesday Performance",
December 13-14,
2022
Rabu, 21 Desember Kunjungan Kerja ke PT Krakatau Steel (Persero) Working Visit to PT Krakatau Steel (Persero) Tbk &
2022 Tbk & Group Cilegon dalam rangka: Cilegon Group in order to:
Wednesday, 1. Visit ke PT Krakatau Bandar Samudera 1. Visit to PT Krakatau Bandar Samudera
December 21, 2022 2. Visit ke HSM#1 (Gudang 12) 2. Visit to HSM#1 (Warehouse 12)
3. Visit ke HSM#2 3. Visit to HSM#2
4. Visit ke Pabrik Blast Furnace 4. Visit to Blast Furnace Factory
Hasil Pencapaian KPI Komite Audit Results of KPI Achievement of the Audit Committee
Penilaian kinerja Komite Dewan Komisaris menggunakan metode Performance assessment of Committees of the Board of
self-assessment, berdasarkan pada program kerja tahunan yang Commissioners uses the self-assessment method, based on
telah disusun, serta pencapaian sasaran dan rencana kerja yang established annual work program, as well as on the achievement
telah disusun oleh Komite Dewan Komisaris. Berdasarkan self- of targets and work plans established by the Board of
assessment, Komite Audit telah mencapai sasaran atas program Commissioners Committee. According to the self-assessment,
dan rencana kerja Komite. the Audit Committee has reached the targets set for the
Committee work plans and programs.
2022 Annual Report & Sustainability Report
241 PT Krakatau Steel (Persero) Tbk
Page 244
TATA KELOLA PERUSAHAAN
Corporate Governance
KOMITE NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION COMMITTEE
Dasar Pembentukan Basis of Establishment
Dalam rangka meningkatkan penerapan prinsip GCG terutama In the context of improving the implementation of GCG principles,
salah satunya melalui transparansi proses Nominasi dan especially through the transparency of the Nomination and
Remunerasi Dewan Komisaris dan Direksi, Perseroan membentuk Remuneration process of the Board of Commissioners and the
Komite Nominasi dan Remunerasi untuk menopang tugas Dewan Board of Directors, the Company established the Nomination and
Komisaris membangun sistem nominasi dan remunerasi secara Remuneration Committee to support the Board of Commissioners’
profesional serta meningkatkan kualitas, kompetensi, dan duties in building a professional nomination and remuneration
tanggung jawab Dewan Komisaris dan Direksi. Pembentukan system and improve the quality, competency and responsibilities
Komite Nominasi dan Remunerasi mengacu kepada surat Menteri of the Board of Commissioners and the Board of Directors. The
BUMN No. S-254/MBU/04/2020 tanggal 17 April 2020 Perihal establishment of the Nomination and remuneration Committee
Talent dan Succession Management Direksi. referred to Minister of BUMN Letter No. S-254/MBU/04/2020
dated 17 April 2020 regarding Talent and Succession Management
of the Board of Directors.
Piagam Komite Nominasi dan Remunerasi Charter of the Nomination and Remuneration
Committee
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Nomination and
Nominasi dan Remunerasi wajib berpedoman pada Piagam Remuneration Committee is required to refer to the Nomination
Nominasi dan Remunerasi (Committee Charter) yang telah and Remuneration Committee Charter ratified by the Board of
disahkan oleh Dewan Komisaris pada tanggal 19 Oktober 2020, Commissioners on 19 October 2020, as outlined below:
adapun garis besar Piagam Komite Nominasi dan Remunerasi
adalah sebagai berikut:
1. Tujuan dan Sasaran 1. Objectives and Goals
2. Dasar dan Landasan Hukum 2. Legal Basis
3. Pengangkatan dan Pemberhentian 3. Appointment and Dismissal
4. Tugas Komite 4. Duties of the Committee
5. Kewenangan Komite 5. Authority of the Committee
6. Syarat Anggota Komite 6. Requirements of the Committee Members
7. Tanggung Jawab Komite 7. Responsibilities of the Committee
8. Rapat Komite 8. Committee Meetings
9. Laporan Komite 9. Reports of the Committee
10. Akses Kerahasiaan dan Informasi 10. Access to Confidentiality and Information
11. Rencana Kerja dan Anggaran 11. Work Plan and Budget
12. Penghasilan Komite 12. Income of the Committee
13. Pendidikan, Pelatihan dan Tenaga Penunjang 13. Education, Training and Supporting Staff
14. Penilaian Kinerja dan Evaluasi 14. Performance Assessment and Evaluation
15. Kode Etik 15. Code of Ethics
16. Lain-lain dan Penutup 16. Others and Closing
Kriteria dan Independensi Komite Nominasi dan Criteria and Independency of the Nomination and
Remunerasi Remuneration Committee
Perseroan memastikan bahwa seluruh anggota Komite Nominasi The Company ensures that all members of the Nomination
dan Remunerasi telah memenuhi persyaratan jumlah, komposisi, and Remuneration Committee have fulfilled the requirements
kriteria, kompetensi dan independensi sesuai dengan Piagam concerning the amount, composition, criteria, competency
Pembentukan Komite Nominasi dan Remunerasi. and independency in accordance with the Nomination and
Remuneration Committee Charter.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
242
Page 245
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Komite Nominasi dan Remunerasi dipimpin oleh Komisaris The Nomination and Remuneration Committee is led by the
Independen Perseroan. Anggota Komite Nominasi dan Company’s Independent Commissioner. Members of the
Remunerasi yang berasal dari luar Perseroan dipastikan tidak Nomination and Remuneration Committee from outside of
mempunyai hubungan Afiliasi dengan Perseroan, anggota Direksi, the Company must be assured not to have affiliation with the
anggota Dewan Komisaris, atau Pemegang Saham Utama, juga Company, members of the Board of Directors, members of the
tidak merangkap jabatan sebagai anggota komite lainnya. Board of Commissioners, or the Majority Shareholders, and not
to have concurrent positions as members of other committees.
Tugas dan Tanggung Jawab Komite Nominasi dan Duties and Responsibilities of the Nomination and
Remunerasi Remuneration Committee
Tugas dan tanggung jawab Komite sesuai Piagam Pembentukan The duties and responsibilities of the Committee in accordance
Komite Nominasi dan Remunerasi sebagai berikut: with the Nomination and Remuneration Committee Charter are
as follows:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Provide recommendations to the Board of Commissioners on
mengenai: the following:
a. Komposisi jabatan anggota Direksi dan/atau anggota a. Composition of positions of members of the Board of
Dewan Komisaris di seluruh lingkup Perseroan; Directors and/or members of the Board of Commissioners
in all scope of the Company;
b. Kebijakan dan kriteria yang dibutuhkan dalam proses b. Policies and criteria required in the Nomination process;
Nominasi, serta; as well as
c. Kebijakan evaluasi kinerja bagi anggota Direksi dan/atau c. Policies on performance assessment for members of
anggota Dewan Komisaris. the Board of Directors and/or members of the Board of
Commissioners.
2. Memberikan usulan calon yang memenuhi syarat sebagai 2. Provide recommendations on prospective candidates that
anggota Direksi dan/atau anggota Dewan Komisaris kepada fulfill the requirements as members of the Board of Directors
Dewan Komisaris untuk disampaikan kepada RUPS. and/or members of the Board of Commissioners to the Board
of Commissioners for submission to the GMS.
3. Membantu Dewan Komisaris melakukan penilaian kinerja 3. Assist the Board of Commissioners to conduct performance
dengan kesesuaian Remunerasi yang diterima masing- assessment in alignment with the remuneration received by
masing anggota Direksi dan/atau anggota Dewan Komisaris. each member of the Board of Directors and/or members of
the Board of Commissioners.
4. Menyusun kebijakan atas Remunerasi bagi anggota Direksi 4. Prepare remuneration policies for members of the Board of
dan/atau Anggota Dewan Komisaris dalam seluruh Perseroan. Directors and/or members of the Board of Commissioners
throughout the Company.
Keanggotaan dan Masa Jabatan Anggota Komite Membership and Term of Office of Members of the
Nominasi dan Remunerasi Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi paling sedikit terdiri dari 3 The Nomination and Remuneration Committee consists at
(tiga) orang yang dipimpin oleh 1 (satu) orang ketua merangkap least of 3 (three) members led by 1 (one) chairman concurrently
anggota yang merupakan Komisaris Independen Perseroan. as member, an Independent Commissioner of the Company.
Anggota Komite Nominasi dan Remunerasi dapat berasal dari Members of the Nomination and Remuneration Committee may
anggota Dewan Komisaris atau dari luar Perseroan jika diperlukan. be from members of the Board of Directors or from outside of
Masa jabatan anggota Komite Nominasi dan Remunerasi yang the Company if necessary. The term of office of members of
merupakan Anggota Dewan Komisaris, akan berakhir bersamaan the Nomination and Remuneration Committee concurrently as
dengan masa jabatannya sebagai Anggota Dewan Komisaris. members of the Board of Commissioners, ends simultaneously
with the term of office as members of the Board of Commissioners.
2022 Annual Report & Sustainability Report
243 PT Krakatau Steel (Persero) Tbk
Page 246
TATA KELOLA PERUSAHAAN
Corporate Governance
Susunan keanggotaan Komite Nominasi dan Remunerasi The membership composition of the Nomination and
Perseroan per 31 Desember 2022, adalah sebagai berikut: Remuneration Committee of the Company as of 31 December
2022, is as follows:
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of January 1, 2022 – July 8, 2022
Posisi Nama Dasar Pengangkatan Periode Jabatan
Position Name Basis of Appointment Term of Office
Ketua David Pajung Surat Keputusan Dewan Komisaris 2020 - 28 Maret 2022
(Komisaris Independen) No. KEP-65/KOM-KS/IX/2020 2020 - March 28, 2022
Chairman (Independent Board of Commissioners Decree
Commissioner) No. KEP-65/KOM-KS/IX/2020
Sekretaris David Pajung Surat Keputusan Dewan Komisaris 29 Maret 2022 -
(Komisaris Independen) No. KEP-11A/KOM-KS/III/2022 8 Juli 2022
Secretary (Independent Board of Commissioners Decree March 29, 2022 -
Commissioner) No. KEP-11A/KOM-KS/III/2022 July 8, 2022
Ketua Trisasongko Widianto Surat Keputusan Dewan Komisaris 29 Maret 2022 -
(Komisaris) No. KEP-11A/KOM-KS/III/2022 8 Juli 2022
Chairman (Commissioner) Board of Commissioners Decree March 29, 2022 -
No. KEP-11A/KOM-KS/III/2022 July 8, 2022
Sekretaris Nana Rohana Surat Keputusan Dewan Komisaris 2020 - 28 Maret 2022
(Komisaris Independen) No. KEP-65/KOM-KS/IX/2020 2020 - March 28, 2022
Secretary (Independent Board of Commissioners Decree
Commissioner) No. KEP-65/KOM-KS/IX/2020
Anggota Suhanto Surat Keputusan Dewan Komisaris 2020 - 8 Juli 2022
(Komisaris) No. KEP-65/KOM-KS/IX/2020 2020 - July 8, 2022
Member (Commissioner) Board of Commissioners Decree
No. KEP-65/KOM-KS/IX/2020
PERIODE 8 JULI 2022 – 31 DESEMBER 2022
Period of July 8, 2022 – December 31, 2022
Posisi Nama Dasar Pengangkatan Periode Jabatan
Position Name Basis of Appointment Term of Office
Ketua David Pajung Surat Keputusan Dewan Komisaris 19 Juli 2022 -
(Komisaris Independen) No. KEP-35/KOM-KS/VII/2022 31 Desember 2022
Chairman (Independent Board of Commissioners Decree July 19, 2022 -
Commissioner) No. KEP-35/KOM-KS/VII/2022 December 31, 2022
Ketua Trisasongko Widianto Surat Keputusan Dewan Komisaris 8 Juli 2022 - 18 Juli 2022
(Komisaris) No. KEP-11A/KOM-KS/III/2022 July 8, 2022 - July 18,
Chairman (Commissioner) Board of Commissioners Decree 2022
No. KEP-11A/KOM-KS/III/2022
Sekretaris Surat Keputusan Dewan Komisaris 19 Juli 2022 -
(Komisaris) No. KEP-35/KOM-KS/VII/2022 31 Desember 2022
Secretary (Commissioner) Board of Commissioners Decree July 19, 2022 -
No. KEP-35/KOM-KS/VII/2022 December 31, 2022
Anggota I Gusti Putu Suryawirawan Surat Keputusan Dewan Komisaris 19 Juli 2022 -
(Komisaris) No. KEP-35/KOM-KS/VII/2022 31 Desember 2022
Member (Commissioner) Board of Commissioners Decree July 19, 2022 -
No. KEP-35/KOM-KS/VII/2022 December 31, 2022
Profil Keanggotaan Komite Nominasi dan Remunerasi Membership Profile of the Nomination and
Remuneration Committee
Profil Ketua, Sekretaris dan Anggota Komite Nominasi dan Profile of the Chairman, Secretary and Member of the Nomination
Remunerasi telah diuraikan pada Bab Profil Perusahaan, Sub-bab and Remuneration Committee is presented in the Chapter
Profil Dewan Komisaris. on Company Profile, Sub-Chapter on Profile of the Board of
Commissioners.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
244
Page 247
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Rapat Komite Nominasi dan Remunerasi Meetings of the Nomination and Remuneration
Committee
Ketentuan Rapat Komite Nominasi dan Remunerasi tercantum Provisions on the Meetings of the Nomination and Remuneration
dalam Piagam Komite. Komite Nominasi dan Remunerasi harus Committee is contained in the Committee Charter. The
menyelenggarakan rapat internal minimal 1 (satu) kali dalam tiga Nomination and Remuneration Committee must hold at least 1
bulan dan pertemuan khusus lainnya dapat dilakukan menurut (one) meeting within three months and other special meetings
kebutuhan tertentu. may be held as necessary for specific requirements.
Komite Nominasi dan Remunerasi sepanjang tahun 2022 telah The Nomination and Remuneration Committee during the year
melaksanakan 14 (empat belas) kali rapat, dengan tingkat 2022 held 14 (fourteen) meetings, with the rate of attendance of
kehadiran masing-masing anggota sebagai berikut: each member as follows:
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of January 1, 2022 – July 8, 2022
Nama Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Total Meeting Attendance Level of Attendance (%)
David Pajung 7 7 100
Nana Rohana 4 2 50
Suhanto 7 6 86
Trisasongko Widianto 3 3 100
*)
Nana Rohana menjabat di Komite Nominasi & Remunerasi hingga 28 Maret 2022
Nana Rohana serves on the Nomination & Remuneration Committee until March 28, 2022.
PERIODE 8 JULI 2022 – 31 DESEMBER 2022
Period of July 8, 2022 – December 31, 2022
Nama Jumlah Rapat Kehadiran Tingkat Kehadiran (%)
Name Total Meeting Attendance Level of Attendance (%)
David Pajung 7 7 100
Trisasongko Widianto 7 7 100
I Gusti Putu Suryawirawan 7 6 86
Laporan Pelaksanaan Tugas Komite Nominasi dan Report on the Implementation of Duties of the
Remunerasi Tahun 2022 Nomination and Remuneration Committee in 2022
Triwulan
No Kegiatan Activity
Quarter
1 Pertama 1. Interview Calon Komisaris Anak Perusahaan. 1. Interview Candidates for Commissioner of Subsidiaries.
First 2. Pembahasan Perubahan Struktur Organisasi (Deputi 2. Discussion of Changes in Organizational Structure (Deputy
Direktur Keuangan). Director of Finance).
3. Pembahasan Usulan Talent BOD-1. 3. Discussion of BOD-1 Talent Proposal.
2 Kedua 1. Pembahasan Usulan Remunerasi Direksi dan Dewan 1. Discussion of Proposed Remuneration of the Board of
Second Komisaris. Directors and Board of Commissioners.
2. Interview Calon Direktur Anak Perusahaan. 2. Interview of Candidates for Director of Subsidiaries.
3. Interview Calon Komisaris Anak Perusahaan. 3. Interview Candidates for Commissioner of Subsidiaries.
4. Plant Visit 4. Plant Visit
3 Ketiga Interview Calon Komisaris Anak Perusahaan. Interview Candidate for Commissioner of Subsidiary.
Third
4 Empat 1. Optimalisasi Tenaga Kerja PT Krakatau Steel (Persero) Tbk 1. Optimization of the Workforce of PT Krakatau Steel
Fouth dan Evaluasi Tim SPI. (Persero) Tbk and Evaluation of the SPI Team.
2. Interview Calon Direksi Anak Perusahaan. 2. Interview Candidates for Directors of Subsidiaries.
3. Studi Banding Komite Nominasi dan Remunerasi PT 3. Comparative Study Nomination and Remuneration
Krakatau Steel (Persero) PT Krakatau Steel Tbk dengan Committee PT Krakatau Steel (Persero) Tbk with
Komite Nominasi & Remunerasi dan GCG PT Semen Nomination & Remuneration Committee and GCG PT
Indonesia (Persero) Tbk Semen Indonesia (Persero) Tbk.
4. Pembahasan Rencana Program Kerja Komite Nominasi 4. Discussion of the Nomination and Remuneration
dan Remunerasi Tahun 2023. Committee Work Program Plan for 2023.
2022 Annual Report & Sustainability Report
245 PT Krakatau Steel (Persero) Tbk
Page 248
TATA KELOLA PERUSAHAAN
Corporate Governance
Program Peningkatan Kompetensi Tahun 2022 Competency Development Program in 2022
Seluruh anggota Komite Nominasi dan Remunerasi juga All members of the Nomination and Remuneration Committee are
merupakan anggota Dewan Komisaris, dengan demikian also members of the Board of Commissioners, thus, explanation
penjelasan terkait program peningkatan Kompetensi Komite related to competency development program of the Nomination
Nominasi dan Remunerasi telah diuraikan dalam sub-bab Dewan and Remuneration Committee is presented in the sub-chapter
Komisaris bagian Program Peningkatan Kompetensi Dewan on the Board of Commissioners in section on Competency
Komisaris. Development Program of the Board of Commissioners.
Hasil Pencapaian KPI Komite Nominasi dan Results of KPI Achievement of the Nomination and
Remunerasi Remuneration Committee
Penilaian kinerja Komite Dewan Komisaris menggunakan metode Performance assessment of the Board of Commissioners
self-assessment, berdasarkan pada program kerja tahunan yang Committees utilizes the self-assessment method, based
telah disusun, serta pencapaian sasaran dan rencana kerja yang on the established annual work program as well as on the
telah disusun oleh Komite Dewan Komisaris. achievement of targets and work plans established by the Board
of Commissioners Committees.
KOMITE PENGEMBANGAN USAHA DAN BUSINESS DEVELOPMENT AND RISK
PEMANTAU MANAJEMEN RISIKO MANAGEMENT MONITORING COMMITTEE
Dasar Pembentukan Basis of Establishment
Dengan mempertimbangkan dinamika bisnis yang semakin tinggi By taking into consideration of the increasing business dynamics
dan tuntutan perkembangan zaman yang semakin besar di tengah and the growing demands of the present time in the midst of
persaingan industri yang kian kompetitif, Perseroan membentuk increasingly competitive industry, the Company established the
Komite Pengembangan Usaha dan Pemantau Manajemen Risiko Business Development and Risk Management Monitoring (PU &
(PU dan PMR) sebagai salah satu unsur pendukung Dewan PMR) Committee as one of the supporting elements of the Board
Komisaris. Pembentukan komite ini mengacu pada ketentuan of Commissioners. The establishment of this committee referred
Peraturan Menteri Negara BUMN No. PER-12/MBU/2012 tentang to the provisions set-forth in Minister of BUMN Regulation
Organ Pendukung Dewan Komisaris/Dewan Pengawas BUMN. No. PER-12/MBU/2012 on Supporting Organs of the Board of
Commissioners/Supervisory Board of BUMN.
Piagam Komite Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite PU In carrying out its duties and responsibilities, the PU & PMR
dan PMR wajib berpedoman pada Piagam Komite (Committee Committee is required to refer to the Committee Charter, updated
Charter) yang telah dimutakhirkan dan terakhir disahkan oleh and last ratified by the Board of Commissioners on 8 February
Dewan Komisaris pada tanggal 8 Februari 2019, adapun garis 2019, generally outlined in the PU & PMR Committee Charter as
besar Piagam Komite PU dan PMR adalah sebagai berikut: follows:
1. Pendahuluan 1. Introduction
2. Penetapan Organisasi dan Keanggotaan 2. Establishment of the Organization and Membership
3. Tugas, Tanggung Jawab dan Kewenangan 3. Duties, Responsibilities and Authority
4. Pertemuan, Pelaporan, dan Anggaran 4. Meetings, Reporting, and Budget
5. Prosedur 5. Procedures
6. Penutup 6. Closing
Kriteria dan Independensi Komite PU dan PMR Criteria and Independency of the PU & PMR Committee
Perseroan telah memastikan seluruh anggota Komite PU dan The Company has ensured that all members of the PU and
PMR mempunyai integritas yang tinggi, mempunyai dasar PMR Committee have high integrity, scientific basis of expertise,
keilmuan, pengetahuan serta pengalaman kerja yang cukup di knowledge as well as sufficient work experience in the field
bidang Manajemen Perusahaan dan/atau Manajemen Industri Company Management and/or Management in iron/steel industry
besi/baja dan bidang-bidang yang relevan lain berbasis besi/baja and other relevant iron/steel-based fields so that they are able to
sehingga dapat melaksanakan fungsinya secara optimal. carry out their functions optimally.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
246
Page 249
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Anggota Komite PU dan PMR tidak mempunyai konflik Members of the PU & PMR Committee have no conflict of interest,
kepentingan baik secara pribadi maupun kelembagaan dalam both personally and institutionally, in carrying out the function as
menjalankan fungsi sebagai anggota Komite. Seluruh anggota Committee members. All members of the PU & PMR Committee
Komite PU dan PMR telah memenuhi persyaratan jumlah, have fulfilled all requirements on the amount, composition, criteria,
komposisi, kriteria, kompetensi dan independensi sesuai dengan competency and independency in accordance with the PU & PMR
Piagam Pembentukan Komite PU dan PMR. Committee Charter.
Tugas dan Tanggung Jawab Komite PU dan PMR Duties and Responsibilities of PU & PMR Committee
Tugas Komite sesuai Piagam Pembentukan Komite PU dan PMR Duties of the Committee in accordance with the PU & PMR
sebagai berikut: Committee Charter are as follows:
1. Mengevaluasi rencana investasi yang akan dilakukan oleh 1. Evaluate the investment plan to be carried out by the Company
Perseroan sebagaimana diatur dalam Lingkup Tugas dan as stipulated in the Scope of Duties and Authorities in another
Kewenangan pada bagian lain Piagam Pembentukan; section of the Charter Establishment;
2. Mengidentifikasi risiko-risiko investasi dan hal-hal lainnya 2. Identify investment risks and other issues that require the
yang memerlukan perhatian Dewan Komisaris; attention of the Board of Commissioners;
3. Menyampaikan laporan hasil evaluasi dan rekomendasi 3. Submit reports on assessment results and recommendations
kepada Dewan Komisaris atas usulan investasi Perseroan, to the Board of Commissioners on the Company’s investment
berdasarkan hasil analisis cost and benefit dan identifikasi proposals, based on results of cost and benefit analysis and
risiko; risk identification;
4. Melaksanakan tugas lain yang diberikan oleh Dewan 4. Perform other tasks assigned by the Board of Commissioners
Komisaris sepanjang masih dalam lingkup tugas, tanggung as long as within the scope of duties, responsibilities
jawab dan kewenangan Dewan Komisaris berdasarkan and authorities of the Board of Commissioners based on
ketentuan perundang-undangan yang berlaku. provisions of applicable laws and regulations.
Keanggotaan dan Masa Jabatan Komite PU dan PMR Membership ad Term of Office of PU & PMR Committee
Keanggotaan Komite PU dan PMR terdiri dari paling sedikit 1 Membership of the PU & PMR Committee consists of at least 1
(satu) orang Komisaris dan 1 (satu) orang yang merupakan pihak (one) member Commissioner and 1 (one) independent external
luar yang independen dan mempunyai kompetensi di bidang party with appropriate competency in investment analysis.
analisa Investasi.
Susunan keanggotaan Komite PU dan PMR per 31 Desember The membership composition of the PU & PMR Committee as of
2022 adalah sebagai berikut: 31 December 2022 is as follows:
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of January 1, 2022 – July 8, 2022
Posisi Nama Dasar Pengangkatan Periode Jabatan
Position Name Basis of Appointment Term of Office
Ketua Dadang Kurnia Surat Keputusan Dewan Komisaris 2020 - 8 Juli 2022
(Komisaris) No. KEP-63/KOM-KS/IX/2020 2020 - July 8, 2022
Chairman (Commissioner) Board of Commissioner Decree
No. KEP-63/KOM-KS/IX/2020
Wakil Ketua Trisasongko Widianto Surat Keputusan Dewan Komisaris 2020 - 8 Juli 2022
(Komisaris) No. KEP-63/KOM-KS/IX/2020 2020 - July 8, 2022
Vice Chairman (Commissioner) Board of Commissioner Decree
No. KEP-63/KOM-KS/IX/2020
Anggota Natsir Jafar Surat Keputusan Dewan Komisaris: 2017 - 8 Juli 2022
Member - No. KEP-110/KOM-KS/XII/2017 2017 - July 8, 2022
- No. KEP-13/KOM-KS/II/2019
- No. KEP-103/KOM-KS/XII/2020
- No. KEP-22/KOM-KS/V/2021
Board of Commissioners Decree:
- No. KEP-110/KOM-KS/XII/2017
- No. KEP-13/KOM-KS/II/2019
- No. KEP-103/KOM-KS/XII/2020
- No. KEP-22/KOM-KS/V/2021
2022 Annual Report & Sustainability Report
247 PT Krakatau Steel (Persero) Tbk
Page 250
TATA KELOLA PERUSAHAAN
Corporate Governance
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of January 1, 2022 – July 8, 2022
Posisi Nama Dasar Pengangkatan Periode Jabatan
Position Name Basis of Appointment Term of Office
Anggota Felix Harya Wedyarsa Surat Keputusan Dewan Komisaris: 2017 - 8 Juli 2022
Member - No. KEP-111/KOM-KS/XII/2017 2017 - July 8, 2022
- No. KEP-14/KOM-KS/II/2019
- No. KEP-104/KOM-KS/XII/2020
- No. KEP-23/KOM-KS/V/2021
Board of Commissioners Decree:
- No. KEP-111/KOM-KS/XII/2017
- No. KEP-14/KOM-KS/II/2019
- No. KEP-104/KOM-KS/XII/2020
- No. KEP-23/KOM-KS/V/2021
PERIODE 8 JULI 2022 – 31 DESEMBER 2022
Period of July 8, 2022 – December 31, 2022
Posisi Nama Dasar Pengangkatan Periode Jabatan
Position Name Basis of Appointment Term of Office
Ketua Dadang Kurnia Surat Keputusan Dewan Komisaris 8 Juli 2022 -
(Komisaris) - No. KEP-63/KOM-KS/IX/2020 31 Desember 2022
Chairman (Commissioner) - No. KEP-33/KOM-KS/VII/2022 July 8, 2022 -
Decision Letter of the Board of Commissioners December 31, 2022
- No. KEP-63/KOM-KS/IX/2020
- No. KEP-33/KOM-KS/VII/2022
Wakil Ketua Trisasongko Widianto Surat Keputusan Dewan Komisaris 8 Juli 2022 – 18 Juli
(Komisaris Independen) No. KEP-63/KOM-KS/IX/2020 2022
Vice Chairman (Independent Board of Commissioner Decree July 8, 2022 - July 18,
Commissioner) No. KEP-63/KOM-KS/IX/2020 2022
Wakil Ketua I Gusti Putu Suryawirawan Surat Keputusan Dewan Komisaris 19 Juli 2022 -
(Komisaris) No. KEP-33/KOM-KS/VII/2022 31 Desember 2022
Vice Chairman (Commissioner) Board of Commissioner Decree July 19, 2022 -
No. KEP-33/KOM-KS/VII/2022 December 31, 2022
Anggota Natsir Jafar Surat Keputusan Dewan Komisaris: 8 Juli 2022 -
Member - No. KEP-110/KOM-KS/XII/2017 21 Desember 2022
- No. KEP-13/KOM-KS/II/2019 July 8, 2022 -
- No. KEP-103/KOM-KS/XII/2020 December 21, 2022
- No. KEP-22/KOM-KS/V/2021
Board of Commissioners Decree:
- No. KEP-110/KOM-KS/XII/2017
- No. KEP-13/KOM-KS/II/2019
- No. KEP-103/KOM-KS/XII/2020
- No. KEP-22/KOM-KS/V/2021
Anggota Felix Harya Wedyarsa Surat Keputusan Dewan Komisaris: 8 Juli 2022 -
Member - No. KEP-111/KOM-KS/XII/2017 21 Desember 2022
- No. KEP-14/KOM-KS/II/2019 July 8, 2022 -
- No. KEP-104/KOM-KS/XII/2020 December 21, 2022
- No. KEP-23/KOM-KS/V/2021
Board of Commissioners Decree:
- No. KEP-111/KOM-KS/XII/2017
- No. KEP-14/KOM-KS/II/2019
- No. KEP-104/KOM-KS/XII/2020
- No. KEP-23/KOM-KS/V/2021
Profil Keanggotaan Komite PU dan PMR Membership Profile of PU & PMR Committee
Profil Ketua, dan Wakil Ketua Komite Pengembangan Usaha dan Profile of the Chairman, and Vice Chairman of the Business
Pemantau Manajemen Risiko telah diuraikan pada Bab Profil Development and Risk Management Monitoring Committee is
Perusahaan, Sub-bab Profil Dewan Komisaris. described in the Chapter of Company Profile, Sub-Chapter on
Profile of the Board of Commissioners.
Profil lengkap anggota Komite PU dan PMR dijelaskan sebagai Complete profile of members of the PU & PMR Committee is as
berikut: follows:
Nama Natsir Jafar
Name
Usia 66 tahun 66 years
Age
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
248
Page 251
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Warga Negara Indonesia Indonesian
Nationality
Dasar Pengangkatan Pengangkatan Pertama: First Appointment:
Basis of Appointment Surat Keputusan Dewan Komisaris No. KEP-110/KOM-KS/ Board of Commissioners Decree No. KEP-110/KOM-KS/
XII/2017 XII/2017
Pengangkatan Tahun Berjalan: Current Year Appointment:
Surat Keputusan Dewan Komisaris No. KEP-22/KOM- Board of Commissioners Decree No. KEP-22/KOM-KS/V/2021
KS/V/2021
Riwayat Pendidikan • S1 Sarjana Ekonomi – Jurusan Akuntansi Universitas • Bachelor’s degree in Economics – Majoring in Accounting
Educational Background Indonesia (1983) from Universitas Indonesia (1983)
• S2 Manajemen Keuangan dan Bisnis dari Institut • Master’s degree in Financial Management and Business
Manajemen Indonesia (1992) from Institute Manajemen Indonesia (1992)
Sertifikasi Beliau memiliki beberapa sertifikasi profesional, antara Several certifications, including Chartered Accountant (CA)
Certification lain Chartered Accountant (CA) dan Certification in Audit and Certification in Audit Committee Practices (CACP).
Committee Practices (CACP).
Riwayat Karier • Asisten Direksi Unit Business of PT Haji Kalla Group • Assistant to BOD Unit Business of PT Haji Kalla Group
Professional Background (Januari 2005-2009) (January 2005-2009)
• Deputy Finance Director PT Bukaka SingTel International • Deputy Finance Director at PT Bukaka SingTel International
(Manajemen Telekomunikasi Divre VII PT Telkom, Tbk) (Telecommunication Management Divre VII PT Telkom,
(Juni 2001-Desember 2004) Tbk) (June 2001-December 2004)
• CFO Unit Business of PT Bakrie Land Development Group • CFO Unit Business of at PT Bakrie Land Development
(Agustus 1993-November 1999) Group (August 1993-November 1999)
• CFO dan Director Business Development PT Ika Muda • CFO and Director of Business Development at PT Ika Muda
Group (Februari 1991-Juni 1993) Group (February 1991-June 1993)
• Manajer Financial Analysis dan CFO Unit Business of PT • Manager of Financial Analysis and CFO Unit Business of at
Bakrie dan Brothers Group (September 1987-Januari 1991) PT Bakrie and Brothers Group (September 1987-January
• Accounting Manager Marathon Oil Co. (September 1991)
1985-Agustus 1987) • Accounting Manager at Marathon Oil Co. (September
• Senior Manajer Audit pada Akuntan Publik (Juli 1979-Maret 1985-August 1987)
1985) • Audit Senior Manager in Public Accountant (July
1979-March 1985)
Rangkap Jabatan Tidak merangkap jabatan di Perseroan maupun perusahaan Not holding concurrent positions in the Company or other
Concurrent Positions lainnya. companies.
Nama Felix Harya Wedyarsa
Name
Usia 54 tahun 54 years
Age
Warga Negara Indonesia Indonesian
Nationality
Dasar Pengangkatan Pengangkatan Pertama: First Appointment:
Basis of Appointment Surat Keputusan Dewan Komisaris No. KEP-111/KOM-KS/ Board of Commissioners Decree No. KEP-111/KOM-KS/
XII/2017 XII/2017
Pengangkatan Tahun Berjalan: Current Year Appointment:
Surat Keputusan Dewan Komisaris No. KEP-23/KOM- Board of Commissioners Decree No. KEP-23/KOM-KS/V/2021
KS/V/2021
Riwayat Pendidikan • S1 Sarjana Teknik– Jurusan Teknik Industri Institut • Bachelor’s degree in Engineering – Majoring in Industrial
Educational Background Teknologi Sepuluh Nopember (ITS Surabaya, 1992) Engineering from Institut Teknologi Sepuluh Nopember (ITS
Surabaya, 1992)
• S2 Master of Science in Industrial Economics dari • Master’s degree in Science in Industrial Economics from
University of Asia dan The Pacific (UAdanP Filipina, 1997) University of Asia and The Pacific (UA and P Philippines,
1997)
Riwayat Karier • Direktur (Senior Consultant Partner) Ben WarG Franchise • Director (Senior Consultant Partner) Ben WarG Franchise
Professional Background Consulting (2010-2015) Consulting (2010-2015)
• General Manager Finance PT Risma Karya Wardhana • General Manager Finance PT Risma Karya Wardhana
(2007-2009) (2007-2009)
• Direktur PT Cosmo Fit (Dimension Group, 2006-2007) • Director at PT Cosmo Fit (Dimension Group, 2006-2007)
• General Manager Business Development PT Unimitra • General Manager of Business Development at PT Unimitra
Kharisma (Dimension Group, 2005-2006) Kharisma (Dimension Group, 2005-2006)
• Direktur PT Indophil Niagatama (Brown Group, 2000-2005) • Director at Indophil Niagatama (Brown Group, 2000-2005)
• VP Business Development PT BrowN Prima Indonesia • VP Business Development at PT Brown Prima Indonesia
(Brown Group, 1997-2000) (Brown Group, 1997-2000)
• AVP pada W. BrowN dan Co., Inc., (Brown Group, 1995- • AVP at W. BrowN and Co., Inc., (Brown Group, 1995-1997)
1997)
• Associate Engineer PT Philips Industries Batam (1993- • Associate Engineerat PT Philips Industries Batam (1993-
1995) 1995)
• Director PT Redstone International (rangkap jabatan) • Director at PT Redstone International (rangkap jabatan)
Rangkap Jabatan Direktur PT Redstone International Director at PT Redstone International
Concurrent Positions
2022 Annual Report & Sustainability Report
249 PT Krakatau Steel (Persero) Tbk
Page 252
TATA KELOLA PERUSAHAAN
Corporate Governance
Rapat Komite PU dan PMR Meetings of PU & PMR Committee
Ketentuan Rapat Komite PU dan PMR telah diatur dalam Provisions on Meetings of PU & PMR Committee are stipulated in
Piagam Komite. Komite PU dan PMR harus menyelenggarakan the Committee Charter. The PU & PMR Committee is required to
pertemuan/rapat internal minimal 1 (satu) kali dalam satu hold at least 1 (one) internal meeting in a month and other special
bulan dan pertemuan khusus lainnya dapat dilakukan menurut meetings may be held as necessary to discuss certain investment
kebutuhan untuk membahas rencana investasi tertentu. plan.
Pada tahun 2022 Komite PU dan PMR telah melaksanakan 41 In the year 2022, the PU & PMR Committee held 41 (fourty one)
(empat puluh satu) kali rapat Komite PU dan PMR. Informasi meetings. Information on the meeting attendance of each
tentang kehadiran masing-masing anggota Komite PU dan PMR member of the PU & PMR Committee is shown in the table below:
dalam Rapat Komite PU dan PMR diuraikan pada tabel di bawah
ini:
PERIODE 1 JANUARI 2022 – 8 JULI 2022
Period of January 1, 2022 – July 8, 2022
Nama Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Total Meeting Attendance Level of Attendance (%)
Dadang Kurnia 15 13 87
Trisasongko Widianto 15 15 100
Natsir Jafar 15 15 100
Felix Harya Wedyarsa 15 15 100
*)
Trisasongko Widianto menjabat di Komite PU dan PMR hingga 8 Juli 2022
Trisasongko Widianto served on the PU and PMR Committee until July 8, 2022
PERIODE 8 JULI 2022 – 31 DESEMBER 2022
Period of July 8, 2022 – December 31, 2022
Nama Jumlah Rapat Kehadiran*) Tingkat Kehadiran (%)
Name Total Meeting Attendance Level of Attendance (%)
Dadang Kurnia 26 26 100
I Gusti Putu Suryawirawan 25 20 80
Natsir Jafar 26 26 100
Felix Harya Wedyarsa 26 26 100
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
250
Page 253
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Laporan Pelaksanaan Tugas Komite PU dan PMR Report on the Implementation of Duties of the PU &
Tahun 2022 PMR Committee
Triwulan
No Kegiatan Activity
Quarter
1 Pertama 1. Pembahasan Kinerja Per Desember 2021 dan Update 1. Discussion on performance of December 2022 and
First Progress Inisiatif Strategis Tindak Lanjut Konsinyering. updates of progress on strategic initiative of follow-up of
2. Pembahasan Persiapan Pelaksanaan RKAP 2022. consignment.
3. Pembahasan Persetujuan Inkind HSM#2 dan Penambahan 2. Discussion on the preparation of Company’s Work Plan
Penyertaan Modal di PT Krakatau Posco. and Budget (RKAP) 2022 implementation.
4. Perhitungan Saham HSM#2. 3. Discussion on inkind approval HSM#2 and Additional
5. Rapat Internal Komite PU&PMR membahas Telaah Inkind Capital Participation in PT Krakatau Posco.
HSM#2. 4. HSM#2 stock calculation.
6. Reviu atas realisasi penggunaan tambahan dana 5. Committee PU&PMR internal meeting to discuss HSM#2
Penyertaan Modal Negara (PMN) sampai dengan Triwulan inkind review.
IV Tahun 2021. 6. Review of the realization of the use of additional State
7. Pemaparan Profil Risiko PT Krakatau Steel (Persero) Tbk Capital Participation (PMN) funds until the fourth quarter
Tahun 2022. of 2021.
8. Pembahasan Laporan GCG dan Risk Management 7. Presentation of risk profile of PT Krakatau Steel (Persero)
Triwulan IV Tahun 2021. Tbk. 2022.
9. Pembahasan Laporan TJSL Tahun 2021 dan Program 8. Discussion of GCG and Risk Management Reports for the
TJSL Tahun 2022. fourth quarter of 2021.
10. Pembahasan Laporan Program UMKM BUMN Tahun 2021 9. Discussion of TJSL Report for 2021 and TJSL Program for
& Program UMKM BUMN Tahun 2022. 2022.
11. Telaah permohonan persetujuan permintaan Dana 10. Discussion of SOE MSME Program Report for 2021 & SOE
Investasi terkait Penerbitan Obligasi Wajib Konversi (OWK) MSME Program for 2022.
Seri B melalui Penambahan Modal Tanpa Hak Memesan 11. Review of the request for approval of the Investment Fund
Efek Terlebih Dahulu Sehubungan Investasi Pemerintah request related to the Issuance of Mandatory Convertible
Dalam Rangka Program Pemulihan Ekonomi Nasional. Bonds (OWK) Series B through Capital Increase without
12. Pembahasan Laporan Progres Divestasi PT Krakatau Pre-emptive Rights in Connection with Government
Sarana Infrastruktur. Investment in the Framework of the National Economic
13. Pembahasan Laporan Implementasi PaDI UMKM Periode Recovery Program.
Februari 2022. 12. Discussion on PT Krakatau Sarana Infrastruktur
Divestment Progress Report.
13. Discussion of PaDI UMKM Implementation Report for the
period of February 2022.
2 Kedua 1. Inkind HSM#2 ke PT Krakatau Posco. 1. Inkind HSM#2 to PT Krakatau Posco.
Second 2. Pembahasan Laporan Kinerja Triwulan I Tahun 2022 2. Discussion of the Performance Report for the first quarter
(disertai data 2021 audited). of 2022 (accompanied by 2021 audited data).
3. Divestasi PT Krakatau Sarana Infrastruktur; Inkind HSM#2 3. Divestment of PT Krakatau Sarana Infrastruktur; Inkind
ke PT Krakatau Posco; Lain-lain. HSM#2 to PT Krakatau Posco; and others.
4. Laporan GCG dan Risk Management Triwulan I Tahun 4. GCG and Risk Management Report for the first quarter of
2022. 2022.
5. Tindak Lanjut Instruksi Presiden No. 2 Tahun 2022: 5. Follow-up of Presidential Instruction No. 2 Year 2022:
Roadmap penggunaan PDN dan/atau produk UMK dan Roadmap for the use of PDN and/or products of MSEs
Koperasi; Anggaran CSR untuk UMK & Koperasi; Progress and Cooperatives; CSR Budget for MSEs & Cooperatives;
Tim P3DN; Kesesuaian SOP Pengadaan Barang & Jasa Progress of P3DN Team; Conformity of SOP for
dalam Penggunaan PDN. Procurement of Goods & Services in the Use of PDN.
6. Monitoring progress proyek. 6. Monitoring of progress of projects.
7. Telaah atas Permohonan Persetujuan Tindakan Direksi 7. Review of Request for Approval of Board of Directors
yang belum Ditetapkan dalam RKAP terkait Pelepasan Actions that have not been Determined in the RKAP related
Penyertaan Modal PT Krakatau Steel (Persero) Tbk to the Release of Capital Participation of PT Krakatau Steel
termasuk Perubahan Struktur Permodalan pada PT (Persero) Tbk including Changes in Capital Structure in PT
Krakatau Information Technology. Krakatau Information Technology.
8. Telaah atas Rencana Penambahan Penyertaan Modal 8. Review of the Plan for Additional Capital Participation in
berupa Pabrik Hot Strip Mill #2 kepada PT Krakatau Posco. the form of Hot Strip Mill #2 to PT Krakatau Posco.
9. Telaah atas Realisasi Penggunaan Tambahan Dana 9. Review of the Realization of the Use of Additional State
Penyertaan Modal Negara (PMN) Sampai Dengan Triwulan Capital Participation Funds (PMN) Up to the First Quarter
I Tahun 2022. of 2022.
2022 Annual Report & Sustainability Report
251 PT Krakatau Steel (Persero) Tbk
Page 254
TATA KELOLA PERUSAHAAN
Corporate Governance
Triwulan
No Kegiatan Activity
Quarter
3 Ketiga 1. Pembahasan Kinerja s.d Triwulan II 2022; Progres 1. Discussion on Performance up to Q2 2022; Tranche B Debt
Third Pembayaran Utang Tranche B; Lain-lain. Payment Progress; Others.
2. Progres Pelunasan Hutang Tranche B. 2. Progress of Debt Repayment of Tranche B.
3. Pembahasan Laporan Progres Implementasi PaDI UMKM 3. Discussion of PaDI MSME Implementation Progress
Periode Januari-Juni 2022. Report January-June 2022.
4. Arahan Ketua Dewan Pengarah Sistem Manajemen Anti 4. Direction of the Chairman of the Anti-Bribery Management
Penyuapan dalam Management Review SMKS Tahun System Steering Board in the Management Review of
2022. SMKS in 2022.
5. Laporan GCG dan Risk Management Triwulan II Tahun 5. GCG and Risk Management Report for the Second Quarter
2022. of 2022.
6. Tindak Lanjut Laporan Hasil Reviu P3DN oleh BPKP. 6. Follow-up of P3DN Review Report by BPKP.
7. Penjualan Aset ke PT Krakatau Sarana Infrastruktur. 7. Asset Sale to PT Krakatau Sarana Infrastruktur.
8. Update Pembayaran Tranche B; Evaluasi Kinerja Dewan 8. Update on Tranche B Payment; Performance Evaluation of
Komisaris. the Board of Commissioners.
9. Pembahasan AOI GCG Dewan Komisaris, Update Board 9. Discussion of AOI GCG Board of Commissioners, Update
Manual, Update Piagam Komite. Board Manual, Committee Charter Update.
10. Pembahasan RKAP Konsolidasi PT Krakatau Steel 10. Discussion of PT Krakatau Steel (Persero) Tbk
(Persero) Tbk Tahun 2022 Revisi. Consolidated RKAP Year 2022 Revised.
11. Laporan Kinerja s/d Triwulan II Tahun 2022. 11. Performance Report up to the Second Quarter of 2022.
12. Pembahasan Penghapusbukuan dan Pemindahtanganan 12. Discussion on Write-off and Transfer of Fixed Assets of
Aktiva Tetap PT Krakatau Steel (Persero) Tbk kepada PT PT Krakatau Steel (Persero) Tbk to PT Krakatau Sarana
Krakatau Sarana Infrastruktur dan Menjaminkan Aktiva Infrastruktur and Pledging Fixed Assets to Creditors.
Tetap Kepada Kreditur. 13. Discussion of quality & service policies and IT systems.
13. Pembahasan kebijakan mutu & pelayanan dan sistem IT.
4 Empat 1. Progress Pembayaran Utang Tranche B. 1. Progress of Debt Payment Tranche B.
Fourth 2. Pemetaan dan Identifikasi Gap Kondisi PT Krakatau Steel 2. Mapping and Identification of PT Krakatau Steel (Persero)
(Persero) Tbk Terhadap Peraturan Menteri BUMN Nomor: Tbk Condition Gap against the Regulation of the Minister
PER-5/MBU/09/2022. of SOEs Number: PER-5/MBU/09/2022.
3. Rapat Internal Komite PU&PMR membahas: Evaluasi 3. Internal Meeting of PU&PMR Committee discussing:
Capaian Program Kerja Komite Tahun 2022; Draft Rencana Evaluation of Committee Work Program Achievements in
Program Kerja Komite Tahun 2023. 2022; Draft Committee Work Program Plan for 2023.
4. Telaah atas Laporan Kinerja s/d Triwulan III Tahun 2022. 4. Review of Performance Report up to the third quarter of
5. Kinerja s/d September 2022 & Proyeksi s/d Desember 2022.
2022; Update Progres Pembayaran Tranche B; Lain-lain. 5. Performance until September 2022 & Projection until
6. Rencana Implementasi Tata Kelola Terintegrasi. December 2022; Update on Tranche B Payment Progress;
7. Laporan GCG dan Risk Management Triwulan III Tahun Others.
2022. 6. Integrated Governance Implementation Plan.
8. Pembahasan Draft RKAP Konsolidasi PT Krakatau Steel 7. GCG and Risk Management Report for the third quarter of
(Persero) Tbk Tahun 2023. 2022.
9. Telaah atas Penggunaan Dana PMN Seri A s/d Bulan 8. Discussion of the Draft Consolidated RKAP of PT Krakatau
Oktober 2022. Steel (Persero) Tbk for 2023.
10. Pembahasan Divestasi PT Krakatau Sarana Infrastruktur 9. Review of the Use of PMN Fund Series A until October
(anak usaha PT Krakatau Steel (Persero) Tbk). 2022.
11. Telaah atas Penggunaan Dana PMN Seri A s/d Bulan 10. Discussion of Divestment of PT Krakatau Sarana
November 2022. Infrastruktur (subsidiary of PT Krakatau Steel (Persero)
Tbk).
11. Review of the Use of PMN Fund Series A up to November
2022.
Program Peningkatan Kompetensi Komite PU dan Competency Development Program of the PU & PMR
PMR Tahun 2022 Committee in 2022
Perseroan senantiasa berupaya memfasilitasi peningkatan The Company continuously strives to facilitate competency
kompetensi yang dilaksanakan melalui berbagai program di development through the implementation of various programs,
antaranya pelatihan, seminar, sosialisasi peraturan/kebijakan dan including training, seminars, socialization of regulations/
studi banding, serta upaya peningkatan kompetensi lainnya. policies and comparative studies, as well as other competency
development efforts.
Selama tahun 2022 Komite PU dan PMR mengikuti beberapa During the year 2022, the PU & PMR Committee took part in
program peningkatan kompetensi. Informasi tentang program several competency development programs. Information on
peningkatan kompetensi bagi Dewan Komisaris yang menjadi these programs for the Board of Commissioners concurrently
anggota Komite PU dan PMR telah diuraikan pada pembahasan as members of the PU & PMR Committee is provided in the
Program Peningkatan Kompetensi Dewan Komisaris. discussion of the Board of Commissioners’ Competency
Development Program.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
252
Page 255
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Sementara program peningkatan kompetensi bagi anggota Meanwhile, competency development programs for members of
Komite PU dan PMR diuraikan pada tabel di bawah ini: the PU & PMR Committee is described in the table below:
Anggota Komite
PU dan PMR Tanggal
Program Peningkatan Kompetensi Competency Development Program
Member of PU & PMR Date
Committee
Dadang Kurnia Kamis, 3 Februari Sosialisasi PaDi UMKM, dari Kementerian BUMN. Socialization of PaDi UMKM, from the Ministry of
2022 BUMN.
Thursday, February
3, 2022
Jumat, 3 Juni 2022 Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
Friday, June 3, 2022 dalam rangka: order to:
1. Plant Visit HSM#2 1. Plant Visit HSM#2
2. Monitoring Progress Proyek 2. Project Progress Monitoring
Kamis, 25 Agustus Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
2022 dalam rangka: order to:
Thursday, August 1. Visit Pabrik Blast Furnace 1. Blast Furnace Factory Visit
25, 2022 2. Visit Pabrik HSM#2 2. HSM#2 Factory Visit
3. Visit Infrastruktur IT 3. IT Infrastructure Visit
4. Pembahasan Kebijakan Mutu & Pelayanan 4. Quality & Service Policy Discussion
5. Pembahasan Sistem IT (Master Plan IT) 5. IT System Discussion (IT Master Plan)
Jumat, 7 Oktober Sosialisasi Peraturan Menteri BUMN Nomor PER- Socialization of BUMN Minister Regulation
2022 5/MBU/09/2022, dari Kementerian BUMN Number PER-5/MBU/09/2022, from the Ministry
Friday, October 7, of BUMN
2022
Kamis, 3 November Kunjungan Kerja Komite PU & PMR dalam rangka Working Visit of Committee PU & PMR with regard
2022 Monitoring Proyek Strategis. to Strategic Project Monitoring.
Thursday, November
3, 2022
Kamis, 17 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with the theme
November 2022 “Memperkuat Peran Komite Audit, Komite Risiko "Strengthening the Role of Audit Committee, Risk
Thursday, November dan Tata Kelola Terintegrasi”, dari Kementerian Committee and Integrated Governance", from the
17, 2022 BUMN. Ministry of BUMN.
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
2022 Training “Peran Organ Pengelola Risiko dalam Risk "The Role of Risk Management Organs in Risk
Thursday, December Management”, dari Kementerian BUMN Management", from the Ministry of BUMN
8, 2022
Rabu, 21 Desember Kunjungan Kerja ke PT Krakatau Steel (Persero) Working Visit to PT Krakatau Steel (Persero) Tbk &
2022 Tbk & Group Cilegon dalam rangka: Cilegon Group in order to:
Wednesday, 1. Visit ke PT Krakatau Bandar Samudera 1. Visit to PT Krakatau Bandar Samudera
December 21, 2022 2. Visit ke HSM#1 (Gudang 12) 2. Visit to HSM#1 (Warehouse 12)
3. Visit ke HSM#2 3. Visit to HSM#2
4. Visit ke Pabrik Blast Furnace 4. Visit to Blast Furnace Factory
Trisasongko Widianto Jumat, 3 Juni 2022 Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
Friday, June 3, 2022 dalam rangka: order to:
1. Plant Visit HSM#2 1. Plant Visit HSM#2
2. Monitoring Progress Proyek 2. Project Progress Monitoring
Jumat, 7 Oktober Sosialisasi Peraturan Menteri BUMN Nomor PER- Socialization of BUMN Minister Regulation
2022 5/MBU/09/2022, dari Kementerian BUMN Number PER-5/MBU/09/2022, from the Ministry
Friday, October 7, of BUMN
2022
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
2022 Training “Peran Organ Pengelola Risiko dalam Risk "The Role of Risk Management Organs in Risk
Thursday, December Management”, dari Kementerian BUMN Management", from the Ministry of BUMN
8, 2022
Kamis, 15 Pelatihan Manajemen SDM (Talent) dan HR Management (Talent) and Remuneration
Desember 2022 Manajemen Remunerasi, dari LPPI Management Training, from LPPI
Thursday, December
15, 2022
2022 Annual Report & Sustainability Report
253 PT Krakatau Steel (Persero) Tbk
Page 256
TATA KELOLA PERUSAHAAN
Corporate Governance
Anggota Komite
PU dan PMR Tanggal
Program Peningkatan Kompetensi Competency Development Program
Member of PU & PMR Date
Committee
I Gusti Putu Suryawirawan Kamis, 25 Agustus Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
2022 dalam rangka: order to:
Thursday, August 1. Visit Pabrik Blast Furnace 1. Blast Furnace Factory Visit
25, 2022 2. Visit Pabrik HSM#2 2. HSM#2 Factory Visit
3. Visit Infrastruktur IT 3. IT Infrastructure Visit
4. Pembahasan Kebijakan Mutu & Pelayanan 4. Quality & Service Policy Discussion
5. Pembahasan Sistem IT (Master Plan IT) 5. IT System Discussion (IT Master Plan)
Jumat, 7 Oktober Sosialisasi Peraturan Menteri BUMN Nomor PER- Socialization of BUMN Minister Regulation
2022 5/MBU/09/2022, dari Kementerian BUMN Number PER-5/MBU/09/2022, from the Ministry
Friday, October 7, of BUMN
2022
Kamis, 3 November Kunjungan Kerja Komite PU & PMR dalam rangka Working Visit of Committee PU & PMR with regard
2022 Monitoring Proyek Strategis. to Strategic Project Monitoring.
Thursday, November
3, 2022
Kamis, 17 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with the theme
November 2022 “Memperkuat Peran Komite Audit, Komite Risiko "Strengthening the Role of Audit Committee, Risk
Thursday, November dan Tata Kelola Terintegrasi”, dari Kementerian Committee and Integrated Governance", from the
17, 2022 BUMN. Ministry of BUMN.
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
2022 Training “Peran Organ Pengelola Risiko dalam Risk "The Role of Risk Management Organs in Risk
Thursday, December Management”, dari Kementerian BUMN Management", from the Ministry of BUMN
8, 2022
Kamis, 15 Pelatihan Manajemen SDM (Talent) dan HR Management (Talent) and Remuneration
Desember 2022 Manajemen Remunerasi, dari LPPI Management Training, from LPPI
Thursday, December
15, 2022
Rabu, 21 Desember Kunjungan Kerja ke PT Krakatau Steel (Persero) Working Visit to PT Krakatau Steel (Persero) Tbk &
2022 Tbk & Group Cilegon dalam rangka: Cilegon Group in order to:
Wednesday, 1. Visit ke PT Krakatau Bandar Samudera 1. Visit to PT Krakatau Bandar Samudera
December 21, 2022 2. Visit ke HSM#1 (Gudang 12) 2. Visit to HSM#1 (Warehouse 12)
3. Visit ke HSM#2 3. Visit to HSM#2
4. Visit ke Pabrik Blast Furnace 4. Visit to Blast Furnace Factory
Natsir Jafar Rabu – Kamis, 26 - Konferensi Nasional Komite Audit Pertama First National Audit Committee Conference
27 Januari 2022 di Indonesia “Leveraging the Roles of Audit in Indonesia "Leveraging the Roles of Audit
Wednesday - Committee”, dari IKAI Committee", from IKAI
Thursday, January
26 - 27, 2022
Kamis, 3 Februari Sosialisasi PaDi UMKM, dari Kementerian BUMN. Socialization of PaDi UMKM, from the Ministry of
2022 BUMN.
Thursday, February
3, 2022
Kamis, 7 April 2022 Public Workshop "Fungsi Oversight Terhadap Audit Public Workshop "Oversight Function of External
Thursday, April 7, Eksternal", dari IKAI Audit", from IKAI
2022
Jumat, 3 Juni 2022 Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
Friday, June 3, 2022 dalam rangka: order to:
1. Plant Visit HSM#2 1. Plant Visit HSM#2
2. Monitoring Progress Proyek 2. Project Progress Monitoring
Kamis, 25 Agustus Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
2022 dalam rangka: order to:
Thursday, August 1. Visit Pabrik Blast Furnace 1. Blast Furnace Factory Visit
25, 2022 2. Visit Pabrik HSM#2 2. HSM#2 Factory Visit
3. Visit Infrastruktur IT 3. IT Infrastructure Visit
4. Pembahasan Kebijakan Mutu & Pelayanan 4. Quality & Service Policy Discussion
5. Pembahasan Sistem IT (Master Plan IT) 5. IT System Discussion (IT Master Plan)
Jumat, 7 Oktober Sosialisasi Peraturan Menteri BUMN Nomor PER- Socialization of BUMN Minister Regulation
2022 5/MBU/09/2022, dari Kementerian BUMN Number PER-5/MBU/09/2022, from the Ministry
Friday, October 7, of BUMN
2022
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
254
Page 257
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Anggota Komite
PU dan PMR Tanggal
Program Peningkatan Kompetensi Competency Development Program
Member of PU & PMR Date
Committee
Kamis, 3 November Kunjungan Kerja Komite PU & PMR dalam rangka Working Visit of Committee PU & PMR with regard
2022 Monitoring Proyek Strategis. to Strategic Project Monitoring.
Thursday, November
3, 2022
Kamis, 10 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with the Training
November 2022 Training “Peran Satuan Pengawas Internal Theme of “The Role of Internal Supervisory Unit
Thursday, November (SPI) Dalam Internal Control Perusahaan”, dari (SPI) in the Company’s Internal Control” by the
10, 2022 Kementerian BUMN. Ministry of SOEs.
Kamis, 17 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
November 2022 Training “Memperkuat Peran Komite Audit, "Strengthening the Role of Audit Committee, Risk
Thursday, November Komite Risiko dan Tata Kelola Terintegrasi”, dari Committee and Integrated Governance", from the
17, 2022 Kementerian BUMN Ministry of BUMN
Kamis, 1 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with the Training
2022 Training “Peran Strategis CFO & CRO”, dari Theme of “Strategic Roles of CFO & CRO”, by the
Thursday, December Kementerian BUMN. Ministry of SOEs
1, 2022
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
2022 Training “Peran Organ Pengelola Risiko dalam Risk "The Role of Risk Management Organs in Risk
Thursday, December Management”, dari Kementerian BUMN Management", from the Ministry of BUMN
8, 2022
Kamis, 15 Pelatihan Manajemen SDM (Talent) dan HR Management (Talent) and Remuneration
Desember 2022 Manajemen Remunerasi, dari LPPI Management Training, from LPPI
Thursday, December
15, 2022
Rabu, 21 Desember Kunjungan Kerja ke PT Krakatau Steel (Persero) Working Visit to PT Krakatau Steel (Persero) Tbk &
2022 Tbk & Group Cilegon dalam rangka: Cilegon Group in order to:
Wednesday, 1. Visit ke PT Krakatau Bandar Samudera 1. Visit to PT Krakatau Bandar Samudera
December 21, 2022 2. Visit ke HSM#1 (Gudang 12) 2. Visit to HSM#1 (Warehouse 12)
3. Visit ke HSM#2 3. Visit to HSM#2
4. Visit ke Pabrik Blast Furnace 4. Visit to Blast Furnace Factory
Felix Harya Wedyarsa Rabu – Kamis, 26 - Konferensi Nasional Komite Audit Pertama First National Audit Committee Conference
27 Januari 2022 di Indonesia “Leveraging the Roles of Audit in Indonesia "Leveraging the Roles of Audit
Wednesday - Committee”, dari IKAI Committee", from IKAI
Thursday, January
26 - 27, 2022
Kamis, 3 Februari Sosialisasi PaDi UMKM, dari Kementerian BUMN. Socialization of PaDi UMKM, from the Ministry of
2022 BUMN.
Thursday, February
3, 2022
Kamis, 7 April 2022 Public Workshop "Fungsi Oversight Terhadap Audit Public Workshop "Oversight Function of External
Thursday, April 7, Eksternal", dari IKAI Audit", from IKAI
2022
Jumat, 3 Juni 2022 Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
Friday, June 3, 2022 dalam rangka: order to:
1. Plant Visit HSM#2 1. Plant Visit HSM#2
2. Monitoring Progress Proyek 2. Project Progress Monitoring
Kamis, 25 Agustus Kunjungan Kerja Komite yang dilakukan via Zoom Committee Working Visit conducted via Zoom in
2022 dalam rangka: order to:
Thursday, August 1. Visit Pabrik Blast Furnace 1. Blast Furnace Factory Visit
25, 2022 2. Visit Pabrik HSM#2 2. HSM#2 Factory Visit
3. Visit Infrastruktur IT 3. IT Infrastructure Visit
4. Pembahasan Kebijakan Mutu & Pelayanan 4. Quality & Service Policy Discussion
5. Pembahasan Sistem IT (Master Plan IT) 5. IT System Discussion (IT Master Plan)
Jumat, 7 Oktober Sosialisasi Peraturan Menteri BUMN Nomor PER- Socialization of BUMN Minister Regulation
2022 5/MBU/09/2022, dari Kementerian BUMN Number PER-5/MBU/09/2022, from the Ministry
Friday, October 7, of BUMN
2022
2022 Annual Report & Sustainability Report
255 PT Krakatau Steel (Persero) Tbk
Page 258
TATA KELOLA PERUSAHAAN
Corporate Governance
Anggota Komite
PU dan PMR Tanggal
Program Peningkatan Kompetensi Competency Development Program
Member of PU & PMR Date
Committee
Kamis, 3 November Kunjungan Kerja Komite PU & PMR dalam rangka Working Visit of Committee PU & PMR with regard
2022 Monitoring Proyek Strategis. to Strategic Project Monitoring.
Thursday, November
3, 2022
Kamis, 10 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with the Training
November 2022 Training “Peran Satuan Pengawas Internal Theme of “The Role of Internal Supervisory Unit
Thursday, November (SPI) Dalam Internal Control Perusahaan”, dari (SPI) in the Company’s Internal Control” by the
10, 2022 Kementerian BUMN. Ministry of SOEs.
Kamis, 17 Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
November 2022 Training “Memperkuat Peran Komite Audit, "Strengthening the Role of Audit Committee, Risk
Thursday, November Komite Risiko dan Tata Kelola Terintegrasi”, dari Committee and Integrated Governance", from the
17, 2022 Kementerian BUMN Ministry of BUMN
Kamis, 1 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with the Training
2022 Training “Peran Strategis CFO & CRO”, dari Theme of “Strategic Roles of CFO & CRO”, by the
Thursday, December Kementerian BUMN. Ministry of SOEs
1, 2022
Kamis, 8 Desember Masterclass GRC Foundation dengan Tema GRC Foundation Masterclass with Training Theme
2022 Training “Peran Organ Pengelola Risiko dalam Risk "The Role of Risk Management Organs in Risk
Thursday, December Management”, dari Kementerian BUMN Management", from the Ministry of BUMN
8, 2022
Kamis, 15 Pelatihan Manajemen SDM (Talent) dan HR Management (Talent) and Remuneration
Desember 2022 Manajemen Remunerasi, dari LPPI Management Training, from LPPI
Thursday, December
15, 2022
Rabu, 21 Desember Kunjungan Kerja ke PT Krakatau Steel (Persero) Working Visit to PT Krakatau Steel (Persero) Tbk &
2022 Tbk & Group Cilegon dalam rangka: Cilegon Group in order to:
Wednesday, 1. Visit ke PT Krakatau Bandar Samudera 1. Visit to PT Krakatau Bandar Samudera
December 21, 2022 2. Visit ke HSM#1 (Gudang 12) 2. Visit to HSM#1 (Warehouse 12)
3. Visit ke HSM#2 3. Visit to HSM#2
4. Visit ke Pabrik Blast Furnace 4. Visit to Blast Furnace Factory
Hasil Pencapaian KPI Komite PU dan PMR Results of KPI Achievement of PU & PMR Committee
Penilaian kinerja Komite PU dan PMR sebagai organ pendukung Performance assessment of the PU & PMR Committee as a
Dewan Komisaris menggunakan metode self-assessment, support organ of the Board of Commissioners utilizes the self-
berdasarkan pada program kerja tahunan yang telah disusun, assessment method, based on the established annual work plan,
serta pencapaian sasaran dan rencana kerja yang telah disusun as well as on the targets and work plan established by the Board
oleh Komite Dewan Komisaris. of Commissioners Committees.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
256
Page 259
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
SEKRETARIS PERUSAHAAN
Corporate Secretary
Sebagaimana diatur dalam POJK No. 35/POJK.04/2014 As regulated in POJK No. 35/POJK.04/2014 on Corporate
tentang Sekretaris Perusahaan Emiten atau Perusahaan Publik, Secretary of Issuers or Public Companies, the Company retains
Perseroan memiliki organ Sekretaris Perusahaan yang berfungsi the Corporate Secretary organ that functions to implement GCG
menjalankan prinsip-prinsip GCG terutama dalam hal keterbukaan principles especially in the context of disclosure of information
informasi serta membangun hubungan dan komunikasi yang baik as well as to develop good relations and communication with
dengan pihak internal maupun eksternal. internal and external parties.
Sekretaris Perusahaan merupakan pihak penghubung antara Corporate Secretary is the connector between the Company
Perseroan dengan regulator dan lembaga-lembaga penunjang and regulators as well as with supporting institutions of the
pasar modal, kalangan investor, masyarakat luas, dan pemangku capital market, investors, general public and other stakeholders
kepentingan lainnya, serta mengelola informasi yang terkait as well as to manage information related to the Company’s
dengan aktivitas bisnis Perseroan untuk membangun citra business activities to establish corporate image. The Corporate
korporasi. Sekretaris Perusahaan bertanggung jawab langsung Secretary directly reports to the Board of Directors, appointed and
kepada Direksi serta diangkat dan diberhentikan berdasarkan dismissed based on the Board of Directors Decree through the
Keputusan Direksi melalui mekanisme internal Perseroan dengan Company’s internal mechanism with the approval of the Boardof
persetujuan Dewan Komisaris. Commissioners.
PROFIL SEKRETARIS PERUSAHAAN PROFILE OF THE CORPORATE SECRETARY
Nama Pria Utama
Name
Usia 46 tahun 46 years
Age
Warga Negara Indonesia Indonesian
Nationality
Domisili Cilegon Cilegon
Domicile
Dasar Pengangkatan Surat Keputusan (SK) Direksi PT Krakatau Decree of the Board of Directors of PT
Basis of Appointment Steel (Persero) Tbk Nomor: 001/Dir.SDM- Krakatau Steel (Persero) Tbk No. 001/Dir.
KS/2019 tanggal 3 Januari 2019 dan telah SDM-KS/2019 dated 3 January 2019, as
dilaporkan kepada OJK melalui surat No. reported to OJK through Letter No. 05/
05/Corsec-KS/2019 tanggal 8 Januari Corsec-KS/2019 dated 8 January 2019, and
2019, serta diumumkan dalam situs announced on the websites of Company
Perseroan dan Bursa Efek Indonesia. and the Indonesia Stock Exchange.
Riwayat Pendidikan • Sarjana Hukum Universitas Padjadjaran • Bachelor’s degree in Law from
Educational Background (1999) Universitas Padjadjaran (1999)
• Master’s degree in Law from the
• S2 Hukum dari University of Melbourne University of Melbourne (2008)
(2008)
Riwayat Karier • Ahli Pertama Hukum Perusahaan (6 • First Expert of Corporate Law (6 March
Professional Maret 2000 - 5 Juni 2000) 2000 - 5 June 2000)
Background • Ahli Pertama Hukum Perikatan (6 Juni • First Expert of Bond Law (6 June 2000 -
2000 - 17 Oktober 2004) 17 October 2004)
• Sr Corporate Lawyer (18 Oktober 2004 - • Sr Corporate Lawyer (18 October 2004 -
19 Desember 2010) 19 December 2010)
• Staf setingkat Superintendent (20 • Staf of Superintendent-level (20
Desember 2010 - 18 Oktober 2011) December 2010 - 18 October 2011)
• Staf setingkat Manager (19 Oktober • Staff of Manager-level (19 October 2011
2011 - 17 Juli 2013) - 17 July 2013)
• Manager Legal Office (18 Juli 2013 - 28 • Manager of Legal Office (18 July 2013 -
Februari 2018) 28 February 2018)
• General Manager Legal & Risk • General Manager of Legal & Risk
Management (1 Maret 2018 – 2 Januari Management (1 March 2018 – 2 January
2019) 2019)
• Corporate Secretary (3 Januari 2019 – • Corporate Secretary (3 January 2019 –
sekarang) present)
2022 Annual Report & Sustainability Report
257 PT Krakatau Steel (Persero) Tbk
Page 260
TATA KELOLA PERUSAHAAN
Corporate Governance
PROGRAM PENINGKATAN KOMPETENSI COMPETENCY DEVELOPMENT PROGRAM
Program peningkatan kompetensi oleh Sekretaris Perusahaan The competency development program of the Corporate Secretary
pada tahun 2022 diuraikan pada tabel berikut ini: in 2022 is described in the table below:
Tanggal
Program Peningkatan Kompetens Competency Development Program
Date
3–4 November 2022 Strategic Discussion Forum and Sharing Best Practice Optimizing the Future Role of Corporate Secretary “Challenges,
November 3–4, 2022 Issues and Opportunities
22 Juni 2022 Seminar Pengelolaan Manajemen Risiko Induk dan Anak Seminar on Risk Management of Parent and Subsidiary Entities/
June 22, 2022 Perusahaan/Afiliasi Affiliates
4 Agustus 2022 Focus Group Discussion Business Judgement Rules dan Risiko Focus Group Discussion on Business Judgement Rules and
August 4, 2022 Hukum Pada Korporasi Corporate Legal Risks
26 Januari 2022 Pelatihan dan Bimbingan Teknis bagi Wajib LHKPN Training and Technical Training on Compulsory LHKPN (State
January 26, 2022 Officials Wealth Report)
19 Mei 2022 BOD Retreat (Workshop Reorganizing to become Holding Board of Directors Retreat (Workshop on Reorganizing to
May 19, 2022 Company) Become Holding Company)
15–16 Desember 2022 BOD Retreat (Workshop Alignment Rencana 5 Tahun Ke depan Board of Directors Retreat (Workshop Alignment on The Next 5
December 15–16, 2022 PT Krakatau Steel (Persero) Tbk dengan McKinsey Years Plan of PT Krakatau Steel (Persero) Tbk with McKinsey
LAPORAN PELAKSANAAN TUGAS DAN TANGGUNG REPORT ON THE IMPLEMENTATION OF DUTIES
JAWAB SEKRETARIS PERUSAHAAN TAHUN 2022 AND RESPONSIBILITIES OF THE CORPORATE
SECRETARY IN 2022
Pada tahun 2022 Sekretaris Perusahaan telah melaksanakan In the year 2022, the Corporate Secretary has performed its duties
tugas dan tanggung jawabnya sebagai berikut: and responsibilities as follows:
1. Menyelenggarakan RUPS Tahunan pada tanggal 8 Juli 2022. 1. Organized the Annual GMS on 8 July 2022
2. Menyelenggarakan RUPSLB pada tanggal 19 Mei 2022. 2. Organized the Extraordinary GMS on 19 May 2022
3. Melakukan pelaporan atas kegiatan Penanaman Modal 3. Managed the reporting of Company Investment activities
Perseroan secara rutin kepada Badan Koordinasi Penanaman regularly to the Indonesian Investment Coordinating Board of
Modal Republik Indonesia (BKPM RI). the Republic of Indonesia (BKPM RI).
4. Mengelola keterbukaan informasi kepada masyarakat, 4. Managed the disclosure of information to the general public,
termasuk ketersediaan informasi dalam situs web Perseroan. including the availability of information on the Company
website.
5. Menyelenggarakan Public Expose pada tanggal 30 Desember 5. Organized the Public Expose on 30 December 2022.
2022.
6. Menjalin komunikasi dengan Kementerian BUMN, 6. Managed communication with BUMN Ministry, Ministry of
Kementerian Perindustrian, BPH Migas, OJK, Self-Regulatory Industry, BPH Migas, OJK, Self-Regulatory Organization (BEI,
Organization (BEI, KSEI, KPEI), BAE, dan lembaga-lembaga KSEI, KPEI), BAE, and other related institutions.
terkait lainnya.
7. Menghadiri setiap pelaksanaan Rapat Direksi yang dilakukan 7. Attended each Meeting of the oard of Directors carried out
seminggu sekali dan Rapat Gabungan Direksi dan Dewan once a week and Joint Meetings of the Board of Directors
Komisaris yang dilakukan minimal sebulan sekali selama and the Board of Commissioners held at least once a month
tahun 2022. during the year 2022.
8. Memastikan tersusun dan tersampaikannya Laporan Tahunan 8. Ensured that the 2021 Annual Report is delivered to the public
2021 kepada publik dan Otoritas Regulator terkait. and related Regulatory Authorities.
9. Membuat, menyimpan dan mendokumentasikan Risalah 9. Prepared, filed and documented the Minutes of Meetings of
Rapat Direksi. the Board of Directors.
10. Melakukan pengkinian informasi pada situs web Perseroan. 10. Updated information on the Company website.
11. Mengelola keikutsertaan Perseroan pada kegiatan publik 11. Managed the Company’s participation in general public’s
umum melalui pameran, penghargaan publik, partisipasi activities through exhibitions, public awards, sponsorship
sponsorship, dan pengelolaan media sosial dan kegiatan participation, and social media management as well as
internal Perseroan. Company internal activities.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
258
Page 261
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
12. Melakukan persiapan materi publikasi Perseroan dalam 12. Prepared Company publication materials in the form of prints,
bentuk cetak, audio, ataupun visual. audio, or visual.
13. Menyiapkan daftar khusus yang berkaitan dengan Direksi dan 13. Prepared a special list related to the Board of Directors and
Dewan Komisaris dan keluarganya dalam Perseroan yang the Board of Commissioners and their families that includes
mencakup kepemilikan saham. information on their shares ownership in the Company.
14. Membuat daftar pemegang saham Perseroan yang dikelola 14. Prepared the list of the Company’s shareholders managed by
oleh PT BSR Indonesia. PT BSR Indonesia.
PELAKSANAAN KEBIJAKAN KEPEMILIKAN SAHAM IMPLEMENTATION OF SHARE OWNERSHIP OF
ANGGOTA DIREKSI DAN DEWAN KOMISARIS MEMBERS OF THE BOARD OF DIRECTORS AND
THE BOARD OF COMMISSIONERS
Sebagai liaison officer, Sekretaris Perusahaan juga memiliki As a liaison officer, the Corporate Secretary also has the obligation
kewajiban untuk menjadi koordinator dalam penyampaian to be the coordinator to convey the share ownership in public
kepemilikan saham perusahaan terbuka oleh anggota Direksi dan companies by members of the Board of Directors and Board of
Dewan Komisaris. Perseroan mewajibkan kepada seluruh anggota Commissioners. The Company requires all members of the Board
Direksi dan Dewan Komisaris untuk menyampaikan kepemilikan of Directors and the Board of Commissioners to submit their
sahamnya di perusahaan terbuka kepada Otoritas Jasa Keuangan share ownership in public companies to the Financial Services
dan Bursa Efek Indonesia paling lambat 10 (sepuluh) hari sejak Authority and the Indonesia Stock Exchange no later than 10 (ten)
terjadinya kepemilikan atau perubahan kepemilikan atas saham days from the occurrence of ownership or change in ownership
perusahaan terbuka sesuai dengan ketentuan Pasal 2 Peraturan of shares in public companies in accordance with the provisions
Otoritas Jasa Keuangan No. 11/POJK.04/2017 Tentang Laporan of Article 2 of the Financial Services Authority Regulation No. 11/
Kepemilikan Atau Setiap Perubahan Kepemilikan Saham POJK.04/2017 on Reports of Share Ownership or Any Changes in
Perusahaan Terbuka. Share Ownership in Public Companies.
Sampai dengan akhir tahun 2022, kepemilikan saham Perseroan Until the end of the year 2022, the Company’s shares ownership
oleh anggota Direksi dan Dewan Komisaris adalah sebagaimana by members of the Board of Directors and the Board of
telah dijelaskan dalam Bab Profil Perusahaan. Adapun untuk setiap Commissioners is as explained in the Chapter on Company
kepemilikan atau perubahan kepemilikan saham perusahaan Profile. For each ownership or changes in the shares ownership
terbuka oleh anggota Direksi atau Dewan Komisaris, Perseroan of public companies by members of the Board of Directors and
telah menyampaikan laporan kepemilikan atau perubahan the Board of Commissioners, the Company has submitted the
kepemilikan tersebut kepada Otoritas Jasa Keuangan dan Bursa report on the ownership or changes in the shares ownership to
Efek Indonesia. the Financial Services Authority and Indonesia Stock Exchange.
2022 Annual Report & Sustainability Report
259 PT Krakatau Steel (Persero) Tbk
Page 262
TATA KELOLA PERUSAHAAN
Corporate Governance
UNIT AUDIT INTERNAL
Internal Audit Unit
Sebagai upaya mendapat keyakinan atas efektivitas The Internal Audit Division performs control testing using
pengendalian internal perusahaan, tata kelola perusahaan yang systematic and structured methods to ensure the adequacy of the
baik dan pengelolaan manajemen risiko yang memadai serta level of internal control in each organizational unit at PT Krakatau
pencegahan atas potensi kecurangan (fraud) dalam pelaksanaan Steel (Persero) Tbk, in order to be convinced of the effectiveness
kegiatan dan pencapaian tujuan perusahaan, maka Internal of the company's internal controls, good corporate governance,
Audit Division melakukan pengujian melalui metode yang and adequate risk management, as well as the prevention of
sistematis dan terstruktur untuk meyakini telah memadainya potential fraud in implementing activities and achieving the
tingkat pengendalian intern dari masing-masing unit organisasi di company's objectives.
PT Krakatau Steel (Persero) Tbk.
Dalam pelaksanaan tugasnya Internal Audit dituntut untuk In performing its duties, Internal Audit is expected to add value
memberikan nilai tambah dalam kegiatan operasional, maka to the operations activities of the company. Therefore, in addition
selain menjalankan program untuk memberikan keyakinan to carrying out programs to provide assurance of the adequacy
(assurance provider) atas kecukupan Pengendalian Internal of internal control through the risk-based audit method, the
melalui metode audit berbasis risiko (risk based audit), sebagai Internal Audit Division, as a new paradigm in internal audit, was
audit internal dengan paradigma baru, Internal Audit Division juga also required to provide early warning through the development
dituntut harus memberikan early warning berupa peringatan dini of an Internet/web-based Internal Audit Information System
(Preventif) melalui pengembangan Sistem Informasi Internal Audit (Digitalization) in order to increase the role of consultancy,
berbasis Internet/web (Digitalisasi) dalam rangka meningkatkan assistance, and an independent, objective, and trusted advisor for
peran konsultansi, asistensi dan katalisator yang independen dan designated organizational units of the company, especially with
objektif serta terpercaya (trusted advisor) bagi unit-unit organisasi the company's strategic policies that have been established so
perusahaan terlebih dengan adanya kebijakan-kebijakan strategis that the company's goals can be achieved.
perusahaan yang telah ditetapkan sehingga tujuan Perusahaan
dapat tercapai.
Sebagai bagian dari pelaksanaan ketentuan Pasal 67 UU No. 19 As part of its compliance with provisions of Article 67 of Law No.
tahun 2003 tentang BUMN, Pasal 66 dan 67 Peraturan Pemerintah 19 of 2003 Concerning SOE, Articles 66 and 67 of Government
No. 44 Tahun 2005, Pasal 28 Peraturan Menteri Negara BUMN No. Regulation No. 44 of 2005 Concerning Implementation of Good
PER-01/MBU/2011 tentang Penerapan Tata Kelola Perusahaan Corporate Governance in SOEs, Article 28 of the Minister of SOE
yang Baik pada BUMN serta Peraturan Otoritas Jasa Keuangan Regulation No. PER-01/MBU/2011 Concerning Implementation
No. 56/POJK.04/2015 tentang Pembentukan dan Pedoman of Good Corporate Governance in SOEs, and Financial Services
Penyusunan Piagam Unit Audit Internal, Perseroan memiliki Authority Regulation No. 56/POJK.04/2015 Concerning the
unit Internal Audit dengan tugas dan fungsi pokok organisasi Establishment and Guidelines for the Preparation of the Internal
yang telah diperbaharui sesuai SK Direksi No. 449/DIR.SDM-KS/ Audit Unit Charter, the Company has an Internal Audit Unit, whose
Kpts/2021 pada tanggal 2 November 2021. main duties and functions have been updated in accordance
with the Board of Directors' Decree No. 449/DIR.SDateM-KS/
Kpts/2021 dated November 2, 2021.
Tugas dan Fungsi Pokok Internal Audit adalah sebagai berikut: The main duties and functions of Internal Audit are as follows:
1. Merencanakan, mengorganisasikan, mengkoordinasikan dan 1. Plan, organize, coordinate, and control the processes of
mengendalikan aktivitas perumusan sasaran dan rencana formulating internal audit targets and strategic plans.
strategis internal audit;
2. Pelaksanaan audit pada seluruh unit bisnis Perusahaan; 2. Audits implementation on all of the Company's business units;
3. Monitoring tindak lanjut hasil audit dari Internal Audit maupun 3. Monitoring the follow-up on audit results from Internal and
Eksternal Audit; External Audits;
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
260
Page 263
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
4. Konsultan internal bagi manajemen perusahaan dengan 4. Internal consultants for company management, producing
menghasilkan laporan yang memuat rekomendasi atau reports containing recommendations or alternative solutions
alternatif solusi mengenai keandalan sistem pengendalian regarding the reliability of the internal control system,
internal, kepatuhan terhadap peraturan dan perundangan yang compliance with applicable laws and regulations, and the
berlaku dan kecukupan pelaksanaan manajemen risiko guna adequacy of risk management implementation in order
peningkatan efisiensi, efektivitas dan kinerja perusahaan. to increase the company's efficiency, effectiveness, and
performance.
STRUKTUR DAN KEDUDUKAN AUDIT INTERNAL STRUCTURE AND POSITION OF INTERNAL AUDIT
Unit Audit Internal berada langsung di bawah Direktur Utama. The Internal Audit Unit is positioned directly under the President
Kedudukan Audit Internal dalam struktur organisasi dijelaskan Director. The following chart illustrates the position of Internal
pada bagan berikut ini: Audit within the organizational structure.
Head of Internal Audit
Group Leader Research,
Controlling & Dev. Audit
Sr. Auditor Research,
Controlling & Dev. Audit
Auditor Research,
Controlling & Dev. Audit
Operational Audit Manager Commercial Audit Manager
Officer Internal Audit Data Base
Sr. Auditor Operational Sr. Auditor Commercial
Auditor Operational Auditor Commercial
PENGANGKATAN DAN PEMBERHENTIAN KEPALA HEAD OF INTERNAL AUDIT APPOINTMENT AND
AUDIT INTERNAL REMOVAL
Dasar hukum pengangkatan Kepala Audit Internal mengacu pada Article 5 of Financial Services Authority Regulation No. 56/
Pasal 5 Peraturan Otoritas Jasa Keuangan No. 56/POJK.04/2015. POJK.04/2015 serves as the legal basis for appointing the Head
Kepala Audit Internal Perseroan diangkat dan diberhentikan oleh of Internal Audit. The President Director appoints and removes the
Direktur Utama dengan persetujuan dari Dewan Komisaris. Head of the Company's Internal Audit, with the approval of the
Board of Commissioners.
2022 Annual Report & Sustainability Report
261 PT Krakatau Steel (Persero) Tbk
Page 264
TATA KELOLA PERUSAHAAN
Corporate Governance
Melalui Surat Keputusan Direksi No. 46A/DU-KS/Kpts/2020 In accordance with the Board of Directors Decree No. 46A/DU-KS/
Tanggal 8 Mei 2020, Perseroan telah menunjuk Dida Nugraha Kpts/2020, dated May 8 2020, Dida Nugraha has been appointed
untuk menjadi Head of Internal Audit Perseroan sejak tanggal 11 as the Company's Head of Internal Audit as of May 11 2020.
Mei 2020.
PROFIL KEPALA AUDIT INTERNAL HEAD OF INTERNAL AUDIT PROFILE
Nama Dida Nugraha
Name
Usia 43 tahun 43 years
Age
Warga Negara Indonesia Indonesian
Nationality
Dasar Pengangkatan Surat Keputusan (SK) Direksi PT Krakatau Decree of the Board of Directors of PT
Basis of Appointment Steel (Persero) Tbk No. 46A/DU- KS/ Krakatau Steel (Persero) Tbk No. 46A/DU-
Kpts/2020 KS/Kpts/2020
Riwayat Pendidikan Sarjana Hukum Universitas Padjadjaran Bachelor of Law from Padjadjaran
Educational Background (1999) University (2004)
Riwayat Karier Bergabung dengan Perseroan sejak tahun Joined the Company since 2005 with the
Professional 2005 dengan riwayat karier sebagai berikut: following career history:
Background • Corporate Lawyer (2006 - 2010) • Corporate Lawyer (2006 - 2010)
• Senior Corporate Lawyer (2010 - 2015) • Senior Corporate Lawyer (2010 - 2015)
• Legal Counsel (2016) • Legal Counsel (2016)
• Manager Project Development (2016- • Project Development Manager (2016-
2020) 2020)
• General Manager Program Mgt. Office • Program Mgt. Office General Manager
(Februari 2020 – Mei 2020) (February 2020 – May 2020)
• Head of Internal Audit PT Krakatau Steel • Head of Internal Audit PT Krakatau Steel
(Persero) Tbk (Mei 2020- Sekarang) (Persero) Tbk (May 2020- Present)
PROFIL KARYAWAN AUDIT INTERNAL INTERNAL AUDIT MEMBERS PROFILE
Pendidikan Usia (Tahun)
Manning
Education Age (Year)
Posisi Sertifikasi QIA
No D3 S0
Position Aktual S2 S1 QIA Certification 36- 41- 46- 51-
Table Diploma Non- <36
Actual Master Bachelor 40 45 50 56
3 Degree
1 Head of Internal 1 1 (0) - 1 - - 1 - - 1 - -
Audit
Officer IA 1 1 (0) - 1 - - - 1 - - - -
Database
IA Database
Officer
2 Manager 1 (0) 1 - - - - - - - - - -
Operational Audit
Operational Audit
Manager
Senior Auditor 5 3 (2) 1 1 1 - 2 1 - - - 2
Operational
Senior Operational
Auditor
Auditor 2 1 (1) - 1 - - - 1 - - - -
Operasional
Operational
Auditor
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
262
Page 265
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Pendidikan Usia (Tahun)
Manning
Education Age (Year)
Posisi Sertifikasi QIA
No D3 S0
Position Aktual S2 S1 QIA Certification 36- 41- 46- 51-
Table Diploma Non- <36
Actual Master Bachelor 40 45 50 56
3 Degree
3 Manager 1 1 (0) - 1 - - 1 - - - - 1
Commercial Audit
Commercial Audit
Manager
Senior Auditor 5 4 (1) 1 3 - - 4 2 1 - - 1
Commercial
Senior
Commercial
Auditor
Auditor 2 0 (2) - - - - - - - - - -
Commercial
Commercial
Auditor
4 Group Leader 1 0 (1) - - - - - - - - - -
RC&D
RC&D Group
Leader
Senior Auditor 1 1 (0) - 1 - - 1 - 1 - - -
RC&D
Senior RC&D
Auditor
Auditor RC&D 1 1 (0) - 1 - - - - 1 - - -
RC&D Auditor
Total 21 13 (8) 2 10 1 - 9 5 3 1 - 4
Struktur Organisasi Internal Audit Division sesuai dengan manning In accordance with the manning table, the Internal Audit Division's
table akan didukung oleh Sumber Daya Manusia yang berjumlah organizational structure will be supported by manpower totaling
21 (dua puluh satu) karyawan termasuk Head of Internal Audit 21 (twenty-one) members, including the Head of Internal Audit,
dan 2 Manager serta 1 Posisi Setingkat Manager (Group Leader). 2 Managers, and 1 Manager-level position (Group Leader). Each
Masing-masing Manager mengkoordinir Tim Audit yang terdiri dari Manager is in charge of coordinating the Audit Team, which is
5 (lima) orang Senior Auditor dan 2 orang Auditor. Selain itu Head made up of 5 (five) Senior Auditors and 2 Auditors. Furthermore,
of Internal Audit membawahi 1 (satu) posisi setingkat Manager the Head of Internal Audit supervise 1 (one) Manager-level
yaitu Group Leader Research, Controlling dan Development (RCD) position, which is the Research, Controlling, and Development
Audit yang mengkoordinasikan 1 orang Senior Auditor RC&D (RCD) Group Leader, who supervises 1 Senior RC&D Auditor, 1
Audit, 1 orang Auditor RC&D Audit dan 1 orang Officer Internal RC&D Auditor, and 1 Internal Audit Database Officer.
Audit Database.
Realisasinya, saat ini Internal Audit Divison didukung oleh sumber In the realization, the Internal Audit Division is currently supported
daya manusia yang berjumlah 13 karyawan terdiri dari 1 Head by manpower totalling 13 members, including 1 Head of Internal
of Internal Audit, 1 Manager, 1 Senior Research Controlling dan Audit, 1 Manager, 1 Senior Research Controlling and Development
Development (RC&D) Audit, 7 Senior Auditor, 2 Auditor, dan 1 (RC&D) Auditor, 7 Senior Auditors, 2 Auditors, and 1 Internal Audit
Officer Database Internal Audit. Secara garis besar, Internal Database Officer. In general, the Company's Internal Audit Division
Audit Divison di Perseroan terbagi menjadi 3 (tiga) unit setingkat is divided into 3 (three) manager-level units, namely the RC&D
manajer, yakni Group RC&D Audit, Divisi Operasional Audit, dan Audit Group, the Operational Audit Division, and the Commercial
Divisi Commercial Audit. Audit Division.
2022 Annual Report & Sustainability Report
263 PT Krakatau Steel (Persero) Tbk
Page 266
TATA KELOLA PERUSAHAAN
Corporate Governance
Tugas dan Fungsi dari masing-masing divisi tersebut akan The following table describes the duties and functions of each of
dijabarkan dalam tabel berikut ini: these divisions:
Divisi
Tugas dan Fungsi Duties and Functions
Division
Grup RC&D Audit Merencanakan, mengorganisasikan, mengkoordinasikan dan Planning, organizing, coordinating, and controlling research and
RC&D Audit Group mengendalikan aktivitas penelitian dan pengembangan Sistem development activities of the Internal Audit System & Program,
dan Program Audit Internal, Pembuatan RJP IA, Pembuatan making IA RJP, making PKAT, formulating Internal Audit Budget,
PKAT, Penyusunan Anggaran Internal Audit, Mengevaluasi Evaluating the Company’s Internal Control System, evaluating
Sistem Internal Control Perseroan, evaluasi dan update WI serta and updating WI, developing Internal Audit database, investigate
pengembangan database Internal Audit, penelitian kebenaran/ the validity/feasibility of information on whistleblowers, control
kelayakan informasi whistle blower, pengendalian tindak lanjut of follow-up results of external and internal audits, control of
hasil audit external dan internal, pengendalian permintaan Auditee’s requests for assistance/consultancy, external auditors
asistensi/konsultansi auditee, counterpart external auditor, counterpart, reporting of internal audit activities, reporting
pelaporan aktivitas internal audit, pelaporan SMKS, peningkatan of SMKS, enhancing the competence of internal auditors,
kompetensi internal auditor serta pengukuran kinerja dan hasil measuring the performance and audit results of internal
audit internal auditor, kerumahtanggaan internal audit, serta auditors, internal audit housekeeping, and institutional audit
networking kelembagaan audit, secara efektif dan efisien untuk networking, effectively and efficiently improve internal audit
peningkatan kinerja internal audit dalam menunjang kinerja performance in supporting the Company’s performance.
Perseroan.
Divisi Operational Audit Merencanakan, mengorganisasikan, mengkoordinasikan Planning, organizing, coordinating, and controlling audit
Operational Audit Division dan mengendalikan aktivitas pelaksanaan audit pada obyek implementation activities on operational objects, strategic, and
operasional, strategis dan fraud audit dibidang operasional fraud audits in the field of operations, information technology,
dan informasi teknologi serta proyek, mengevaluasi dan and projects, evaluating and determining the status of follow-
menetapkan status tindak lanjut rekomendasi, konsultan internal up recommendations, internal consultants for the management
bagi manajemen Perseroan, dengan menghasilkan laporan of the Company, producing reports on audit results which
hasil audit yang memuat rekomendasi atau alternatif solusi contain recommendations or alternatives solutions regarding
mengenai keandalan sistem pengendalian intern, kepatuhan the reliability of the internal control system, compliance with
terhadap peraturan dan perundangan yang berlaku serta the applicable laws and regulations, and the adequacy of risk
kecukupan pelaksanaan risk management guna peningkatan management implementation in order to increase the efficiency,
efisiensi, efektivitas dan kinerja Perseroan. effectiveness, and performance of the Company.
Divisi Commercial Audit Merencanakan, mengorganisasikan, mengkoordinasikan Planning, organizing, coordinating, and controlling audit activities
Commercial Audit Division dan mengendalikan aktivitas pelaksanaan audit pada obyek on operational, strategic, and fraud audits in the commercial
operasional, strategis dan fraud audit di bidang komersial sector (marketing, logistics, finance, and HRD), evaluating and
(pemasaran, logistik, keuangan dan HRD), mengevaluasi dan determining the status of follow-up recommendations, internal
menetapkan status tindak lanjut rekomendasi, konsultan internal consultants for the Company’s management, producing reports
bagi manajemen Perseroan, dengan menghasilkan laporan on audit results which contain recommendations or alternative
hasil audit yang memuat rekomendasi atau alternatif solusi solutions regarding the reliability of the internal control system,
mengenai keandalan sistem pengendalian intern, kepatuhan compliance with applicable laws and regulations as well as
terhadap peraturan dan perundangan yang berlaku serta the adequacy of risk management implementation in order to
kecukupan pelaksanaan manajemen risiko guna peningkatan increase the efficiency, effectiveness, and performance of the
efisiensi, efektivitas dan kinerja Perseroan. Company.
PIAGAM AUDIT INTERNAL INTERNAL AUDIT CHARTER
Internal Audit Division Perseroan telah memiliki Piagam Audit The Company's Internal Audit Division has the most recent
Internal (Internal Audit Charter) terbaru yang telah disahkan pada Internal Audit Charter, which was ratified by the President
tanggal 22 November 2021 oleh Direktur Utama dan Komisaris Director and President Commissioner on November 22, 2021. In
Utama. Secara garis besar, Internal Audit Charter memuat visi, general, the Internal Audit Charter includes the vision, mission,
misi, struktur dan kedudukan, wewenang, tugas dan tanggung structure, position, authority, duties and responsibilities, auditor
jawab, persyaratan dan profesionalisme auditor, pertanggung requirements and professionalism, accountability, prohibitions
jawaban, larangan perangkapan tugas dan jabatan, standar on duplication of duties and positions, work implementation
pelaksanaan pekerjaan, tata cara pelaksanaan audit serta kode standards, audit procedures, and the internal auditor code of
etik auditor internal. ethics.
VISI INTERNAL AUDIT INTERNAL AUDIT VISION
Menjadi auditor internal profesional yang independen, penasihat/ To become an independent, professional internal auditor,
konsultan internal perusahaan terpercaya (trusted advisor) dan the company’s trusted internal advisor or consultant, and
mitra strategis (strategic partner) manajemen. management's strategic partner.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
264
Page 267
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
MISI INTERNAL AUDIT INTERNAL AUDIT MISSION
Membantu Direktur Utama dalam melaksanakan kegiatan Assisting the President Director in carrying out assurance activities
assurance dan pemberian konsultansi yang independen dan and providing independent and objective consultancy in order to
objektif sehingga dapat memberikan nilai tambah (value added) provide added value and improve the company's operations.
dan meningkatkan kegiatan operasi perusahaan.
TUGAS DAN TANGGUNG JAWAB AUDIT INTERNAL DUTIES AND RESPONSIBILITIES OF INTERNAL
AUDIT
a. Mengelola dan melaksanakan kegiatan asurans dan a. Manage and carry out assurance and consultancy activities
konsultasi di seluruh unit kerja di Perseroan, anak perusahaan, across all work units within the Company, its subsidiaries, and
dan afiliasi. affiliates.
b. Menyusun, merencanakan dan melaksanakan Program b. Develop, plan, and carry out the Annual Audit Work Program
Kerja Audit Tahunan (PKAT) dalam rangka pengawasan (PKAT) in the context of the Company's internal control. Prior
intern di Perusahaan. Rencana program kerja tahunan to the approval of the President Director, the annual work
disampaikan kepada Dewan Komisaris cq. Komite Audit program plan is presented to the Board of Commissioners c.q.
untuk mendapatkan pertimbangan dan saran sebelum Audit Committee to obtain consideration and suggestions.
disetujui oleh Direktur Utama. Program kerja tahunan yang The annual work program that has been approved by the
telah disetujui oleh Direktur Utama dikomunikasikan kepada President Director is communicated to the Board of Directors
Direksi dan Dewan Komisaris cq. Komite Audit. and Board of Commissioners c.q. Audit Committee.
c. Menguji, mengevaluasi dan melaksanakan audit/pemeriksaan c. Test, evaluate and carry out risk-based audits/examinations
berbasis risiko dan penilaian atas efisiensi dan efektivitas and assess efficiency and effectiveness in the areas of
di bidang operasional, keuangan, akuntansi, sumber daya operations, finance, accounting, human resources, marketing,
manusia, pemasaran, teknologi informasi, dan kegiatan information technology, and other activities as well as assess
lainnya serta menilai dan mengevaluasi efektivitas sistem and evaluate the effectiveness of the company's internal
pengendalian internal perusahaan, pengelolaan risiko serta control system, risk management and corporate governance
tata kelola perusahaan yang dilaporkan hasilnya kepada whose results are reported to the President Director and the
Direktur Utama dan Dewan Komisaris. Board of Commissioners.
d. Memberikan saran-saran perbaikan dan informasi yang d. Provide corrective suggestions and objective information
objektif tentang kegiatan yang diperiksa pada semua tingkat about the activities examined at all levels of management.
manajemen.
e. Membuat Laporan Hasil Audit/Pemeriksaan dan e. Make a report on the results of the audit/examination and
menyampaikan laporannya kepada Direktur Utama dan submit the report to the President Director and the Group of
Dewan Komisaris. Commissioners.
f. Memantau, menganalisis kecukupan pelaksanaan tindak f. Monitor and analyze the adequacy of the implementation
lanjut perbaikan yang telah disarankan/direkomendasikan of follow-up improvements that have been suggested/
kepada auditee dan melaporkan secara periodik hasil recommended to the auditee and periodically report the
pemantauan dan penilaian kecukupan serta status results of monitoring and adequacy assessment as well
penyelesaian tindaklanjutnya (Aging Status) kepada Direktur as the status of completion of the follow-up (Aging Status)
Utama, Direksi terkait dan Dewan Komisaris Cq. Komite Audit. to the President Director, related Directors and the Group of
Commissioners C.q. Audit Committee.
g. Melakukan kerja sama atau sinergi dengan Satuan g. Collaboration or synergy through the Internal Control Units
Pengawasan Intern Krakatau Steel dan Group melalui Komite of Krakatau Steel Group in the form of the KS Group ICU
SPI KS Group. Committee.
h. Bekerja sama dan melakukan koordinasi dengan Komite h. Collaborate and coordinate with the Audit Committee.
Audit.
i. Menyusun program untuk mengevaluasi mutu kegiatan audit i. Develop a program to evaluate the quality of the internal audit
internal yang dilakukan. activities carried out.
j. Melakukan penugasan lain yang diamanatkan oleh Direksi j. Carry out other assignments mandated by the Board of
dan/atau Dewan Komisaris. Directors and/or the Board of Commissioners
k. Melaksanakan kegiatan konsultansi atas dasar permintaan k. Carry out consultancy activities on the basis of management
manajemen dalam rangka pencapaian tujuan perusahaan. requests in order to achieve company goals.
2022 Annual Report & Sustainability Report
265 PT Krakatau Steel (Persero) Tbk
Page 268
TATA KELOLA PERUSAHAAN
Corporate Governance
l. Melakukan audit/pemeriksaan khusus apabila diperlukan l. Conducting special audits/examinations if necessary or
atau pengembangan dari pelaksanaan audit sebelumnya developing on earlier audits based on special assignments
berdasarkan penugasan khusus dari Direktur Utama. from the President Director.
m. Meningkatkan kompetensi dan kemampuan personil Internal m. Improving the competency and capability of Internal Audit
Audit melalui pendidikan/pelatihan dan Sertifikasi Keahlian personnel through sustainable education/training and
Profesi yang berkelanjutan. Professional Certification.
WEWENANG AUDIT INTERNAL AUTHORITIES OF INTERNAL AUDIT
a. Memiliki akses langsung dan tidak terbatas atas semua a. Hold direct and unlimited access to all data, documents,
data, dokumen, kegiatan, serta akses terhadap personil dan activities, and Company employees and assets that are
aset Perseroan yang relevan dan diperlukan dalam rangka pertinent and necessary in carrying out the duties of the
pelaksanaan tugas Fungsi Internal Audit. Internal Audit Function.
b. Mengorganisasikan dan mengkoordinasikan kerja sama b. Organizing and coordinating collaboration or synergy through
atau sinergi di bidang Satuan Pengawasan Intern Krakatau the Internal Control Units of Krakatau Steel Group in the form
Steel dan Group melalui Komite SPI KS Group termasuk of the KS Group ICU Committee, including but not limited to
namun tidak terbatas pada melakukan evaluasi dan/atau conducting evaluations and/or examinations on subsidiaries
pemeriksaan pada anak perusahaan dan/atau afiliasi dari and/or affiliates of the Company with prior approval from the
Perseroan dengan persetujuan sebelumnya dari Direktur President Director.
Utama. c. Determine activities and inspection objects in all areas,
c. Menentukan kegiatan dan obyek pemeriksaan pada semua operational activities, and business of the Company in line
area, kegiatan operasional dan bisnis Perseroan sesuai with the annual audit work program, as well as incidental
dengan program kerja audit tahunan maupun kegiatan inspection activities at the request of the President Director.
pemeriksaan secara insidental sesuai dengan permintaan
Direktur Utama. d. Allocate audit resources, determine the audit's focus, scope,
d. Mengalokasikan sumber daya audit, menentukan fokus, ruang and schedule, and implement the audit strategy.
lingkup dan jadwal audit, menerapkan pendekatan audit.
e. Mendapatkan saran dan nasehat dari tenaga ahli (profesional) e. Seek suggestion and advice from professionals if deemed
jika dipandang perlu. necessary.
f. Mengelola kegiatan koordinasi dan pengawasan atas anak f. Manage subsidiary and affiliate coordination and supervision
perusahaan dan afiliasi. activities.
g. Menetapkan dan mengelola rencana anggaran biaya dan g. Determine and manage the annual budget plan, as well as
kerja pengawasan tahunan. supervisory work.
h. Melakukan komunikasi secara langsung dengan Direksi dan/ h. Communicating directly with the Board of Directors and/or
atau Dewan Komisaris, Komite Audit serta anggota dari Board of Commissioners, the Audit Committee, and members
Direksi. of the Board of Directors.
i. Mengadakan rapat secara berkala dan insidental dengan i. Hold regular and incidental meeting with the Board of
Direksi, Komite Audit, dan/atau Dewan Komisaris. Directors, Audit Committee, and/or Board of Commissioners
j. Melakukan koordinasi kegiatannya dengan kegiatan auditor j. Coordinate its activities with the external auditors' activities.
eksternal.
k. Meminta atau mendapatkan asistensi dan/atau informasi dari k. Request or obtain assistance and/or information from
karyawan Perseroan maupun dari pihak lain di luar Perseroan, Company employees or other parties outside the Company in
dalam rangka pelaksanaan tugasnya. the course of carrying out their duties.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
266
Page 269
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PERSYARATAN DAN KODE ETIK AUDITOR INTERNAL AUDITOR REQUIREMENTS AND CODE
INTERNAL OF ETHICS
Berdasarkan Piagam Internal Audit Perseroan yang terbaru According to the Company's most recent Internal Audit Charter,
tanggal 22 November 2021 persyaratan Auditor Internal di dated 22 November 2021, the minimum qualifications for an
lingkungan Internal Audit Division paling kurang meliputi: Internal Auditor within the Internal Audit Division include:
a. Memiliki integritas dan perilaku yang profesional, independen, a. Hold integrity and professional behavior, independent, honesty,
jujur, dan objektif dalam pelaksanaan tugasnya. and objective in carrying out their responsibilities.
b. Memiliki pengetahuan, keterampilan, pengalaman teknis audit b. Possess knowledge, skills, audit technical experience,
dan kompetensi lainnya yang dibutuhkan untuk melaksanakan and other competencies required to carry out individual
tanggung jawab perorangan dan disiplin ilmu lain yang relevan responsibilities as well as other disciplines pertinent to the
dengan bidang tugasnya. field of work.
c. Memiliki pengetahuan tentang peraturan perundang- c. Possess knowledge concerning Capital Market laws and
undangan di bidang Pasar Modal dan peraturan perundang- regulations, as well as other relevant laws and regulations.
undangan lainnya yang terkait.
d. Mematuhi standar profesi yang dikeluarkan oleh asosiasi d. Comply with the internal audit association's professional
audit internal. standards.
e. Memiliki kecakapan untuk berinteraksi dan berkomunikasi e. Hold the capability to interact and communicate effectivelly,
baik lisan maupun tertulis secara efektif. both orally and in writing.
f. Mematuhi kode etik Internal Audit. f. Comply with the Internal Audit Code of Ethics.
g. Menjaga kerahasiaan informasi dan/atau data Perseroan g. Maintain the confidentiality of Company information and/or
terkait dengan pelaksanaan tugas dan tanggung jawab Internal data related to the implementation of Internal Audit duties and
Audit, kecuali diwajibkan berdasarkan peraturan perundang- responsibilities, unless required by laws, regulations, or court
undangan atau penetapan atau putusan pengadilan. order or decision.
h. Memahami prinsip tata kelola perusahaan yang baik dan h. Well informed about the principles of good corporate
manajemen risiko. governance and risk management.
i. Bersedia meningkatkan pengetahuan, keahlian, keterampilan i. Willingness to improve knowledge, expertise, skills,
dan kompetensi/kemampuan profesionalismenya secara competence, and professionalism on a continuous basis
terus-menerus melalui pengembangan profesionalisme yang through sustainable professional development.
berkelanjutan.
Seluruh Auditor Internal yang bekerja di Internal Audit Division All Internal Auditors working in the Internal Audit Division are
berpedoman dan wajib mematuhi kode etik yang ditetapkan oleh directed by and must comply with the code of ethics set by the
Konsorsium Organisasi Profesi Audit Internal dan kode etik yang Consortium of Internal Audit Professional Organizations as well
berlaku di Perseroan. as the code of ethics applies in the Company.
PROGRAM PENGEMBANGAN KOMPETENSI DAN INTERNAL AUDIT COMPETENCY DEVELOPMENT
SERTIFIKASI PROFESI AUDIT INTERNAL AND PROFESSIONAL CERTIFICATION PROGRAM
Sehubungan dengan pemenuhan standar kompetensi auditor In connection with the fulfillment of auditor competency
terutama perkembangan bisnis dan perubahan sistem yang dapat standards, particularly business development and system
mempengaruhi jalannya operasional Perseroan, terus dilakukan changes that may affect the Company's operations, efforts
upaya peningkatan kompetensi auditor secara berkelanjutan are made on an ongoing basis to improve auditor competence
dengan berpedoman kepada pemenuhan terhadap standar Gap guided by compliance with existing Competency Gap standards.
Kompetensi yang ada. Program pengembangan kompetensi The Internal Audit competency development program includes
Internal Audit meliputi sertifikasi profesi bagi auditor internal professional certification for internal auditors that is tailored to
disesuaikan dengan kebutuhan Perseroan dan dilakukan secara the requirements of the Company and carried out on an ongoing
berkesinambungan sehingga Internal Audit dapat menjalankan basis, allowing Internal Audit to carry out its duties optimally.
fungsinya secara maksimal.
2022 Annual Report & Sustainability Report
267 PT Krakatau Steel (Persero) Tbk
Page 270
TATA KELOLA PERUSAHAAN
Corporate Governance
Dalam menunjang upaya tersebut, Perseroan secara konsisten In supporting these efforts, the Company consistently strive
terus melakukan peningkatan kualifikasi auditor melalui Yayasan to improve auditor qualifications through the Internal Audit
Pendidikan Internal Audit (YPIA) dan di tahun 2022 Head of Education Foundation (YPIA), and in 2022, the Head of Internal
Internal Audit telah menyelesaikan program pelatihan dan Audit has completed a training program and obtained a Qualified
mendapatkan sertifikasi Qualified Internal Auditor (QIA), adapun Internal Auditor (QIA) certification. The following chart describes
aktual komposisi personil Internal Audit yang memiliki sertifikasi the actual composition of the Internal Audit personnel who have
adalah sebagai berikut: professional certification:
N-QIA QIA
36% 64%
Unit Internal Audit juga aktif melakukan networking dengan The Internal Audit Unit actively participates in networking through
melalui Sinergi SPI KS Group dalam bentuk Komite SPI KS Group. the synergy of the Internal Control Units of Krakatau Steel Group
Selain itu Unit Internal Audit PT Krakatau Steel (Persero) Tbk in the form of the KS Group ICU Committee. Furthermore, PT
kerap dijadikan sebagai tempat studi banding dan benchmark dari Krakatau Steel (Persero) Tbk's Internal Audit Unit is frequently
beberapa unit Internal Audit oleh anak perusahaan. used as a base for comparative studies and benchmarks by
several Internal Audit units of subsidiaries.
Adapun untuk melakukan pengembangan pengetahuan kepada In terms of auditor knowledge development, the following
para auditor, selama tahun 2020 - 2021, Unit Internal Audi PT initiatives were carried out by PT Krakatau Steel (Persero) Tbk's
Krakatau Steel (Persero) Tbk telah melaksanakan: Internal Audi Unit between 2020 and 2021:
1. Pelatihan Qualified Internal Audit (QIA) – Tingkat Pra- 1. Pre-Managerial Level - Qualified Internal Audit (QIA) Training
Managerial untuk Head of Internal Audit di YPIA Jakarta. for the Head of Internal Audit at YPIA Jakarta.
2. Pelatihan Qualified Internal Audit (QIA) – Tingkat Managerial 2. Managerial Level - Qualified Internal Audit (QIA) Training for
untuk Head of Internal Audit di YPIA Jakarta. the Head of Internal Audit at YPIA Jakarta.
3. Pelatihan Qualified Internal Audit (QIA) – Tingkat Dasar untuk 3. Basic Level - Qualified Internal Audit (QIA) Training for Auditors
Auditors di YPIA Jakarta. at YPIA Jakarta.
4. Seminar Nasional Anti Korupsi dari Badan Pemeriksa 4. Seminar on National Anti-Corruption by the Supreme Audit
Keuangan (BPK). Agency (BPK).
5. Seminar tentang Tren Peran dan Kebutuhan Kompetensi 5. Seminar on Trends in the Role and Competency Needs of
Auditor Internal di Era Digital oleh Badan Pemeriksa Keuangan Internal Auditors in the Digital Age (IIA) by the Audit Board of
dan Pembangunan (BPKP) dan Institut Internal Auditor (IIA) Finance and Development (BPKP) and the Indonesian Institute
Indonesia. of Internal Auditors .
6. Seminar Nasional tentang Sinergi Pengawasan Program PC 6. National Seminar on Monitoring the Synergy of the PC PEN
PEN oleh Inspektorat Jenderal Kementerian Keuangan. Program by the Inspectorate General of the Ministry of
Finance.
7. Webinar Teknologi Terintegrasi, Otomatisasi dalam Fungsi 7. Webinar on Integrated Technology, Automation in Risk
Risiko, Membayangkan Kembali Risiko - Program GRC Functions, Risk Re-imagining- Integrated GRC Program by
Terintegrasi oleh Deloitte. Deloitte
8. Strategi Webinar Pelaksanaan Audit Berbasis Teknologi 8. Webinar on Strategy for the Implementation of Information
Informasi Menuju Audit Berkelanjutan oleh Forum Komunikasi Technology-Based Audit Towards Sustainable Audit by the
Satuan Pengawas Intern (FKSPI). Internal Supervisory Unit Communication Forum (FKSPI).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
268
Page 271
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
9. Seminar Nasional Pemahaman dan Pencegahan Fraud 9. National Seminar on Financial Statement Fraud Understanding
Laporan Keuangan oleh Pusat Akuntabilitas Publik FEB UKSW and Prevention by the SWCU FEB Public Accountability Center
bekerja sama dengan Ikatan Akuntan Indonesia Wilayah Jawa in collaboration with the Indonesian Accountants Association,
Tengah. Central Java Region.
10. Pelatihan Risk Based Audit oleh Human Capital Development 10. Risk Based Audit Training by Human Capital Development of
PT Krakatau Steel (Persero) Tbk. PT Krakatau Steel (Persero) Tbk.
11. National Web-Seminar Government Internal Audit Corporate 11. National Web-Seminar on "Improving Internal Audit Capability":
University “Meningkatkan Kemampuan Audit Internal”: Strategi Strategies for Maintaining State and Regional Owned
Menjaga Tujuan Badan Usaha Milik Negara dan Daerah. Enterprises' Goals by Government Internal Audit Corporate
University.
12. Rapat Berkala Komite SPI KS Group. 12. KS Group ICU Committee Periodic Meetings.
13. Training and Sharing of Internal Knowledge of PT Krakatau 13. Internal Knowledge Training and Sharing of PT Krakatau Steel
Steel (Persero) Tbk. (Persero) Tbk.
LAPORAN PELAKSANAAN TUGAS DAN TANGGUNG REPORT ON THE IMPLEMENTATION OF INTERNAL
JAWAB INTERNAL AUDIT TAHUN 2022 AUDIT DUTIES AND RESPONSIBILITIES FOR 2022
Selama tahun 2022, pelaksanaan kegiatan audit internal dilakukan In 2022, internal audit activities were carried out in accordance
dengan mengacu pada Program Kerja Audit Tahunan (PKAT) with the 2022 Annual Audit Work Program (PKAT), which has been
Tahun 2022 yang telah mendapat persetujuan Direktur Utama, approved by the President Director and contains commercial and
berisikan program audit komersial dan operasional serta untuk operational audit programs, as well as to meet the needs of the
memenuhi kebutuhan Dewan Komisaris dan/atau Direksi (dengan Board of Commissioners and/or the Board of Directors (with the
maksud untuk memberi ruang dan mengantisipasi adanya kondisi aim of providing space for and anticipating special and important
khusus dan penting yang dipandang perlu oleh Dewan Komisaris conditions deemed necessary by the Board of Commissioners
dan/atau Direksi). and/or the Board of Directors).
Pelaksanaan audit dilaksanakan oleh tim audit Internal Audit The audit is carried out by the Internal Audit Division audit team
Division berdasarkan perencanaan berbasis risiko (Risk Based based on risk-based planning (Risk Based Audit /RBA), taking
Audit/RBA), dengan memperhatikan Rencana Jangka Panjang into account the Company’s Long-Term Plan (RJPP) for 2018-
Perusahaan (RJPP) tahun 2018-2022, Rencana Kerja Anggaran 2022, Company Budget Work Plan (RKAP) 2021, input/request
Perusahaan (RKAP) Tahun 2021, masukan/permintaan Direktur of the President Director and the Board of Directors, and input/
Utama dan Direksi, dan masukan/permintaan Dewan Komisaris request of the Board of Commissioners c.q. Audit Committee,
cq. Komite Audit, penetapan prioritas obyek audit berdasarkan determining the priority of audit objects based on the level of Risk
tingkat Risiko (Risk Based Planning), tingkat kompleksitas dan (Risk Based Planning), the level of complexity and availability of
ketersediaan sumber daya dengan tujuan antara lain untuk resources with the aim of, among others, to gain confidence that
mendapatkan keyakinan bahwa pelaksanaan program kerja the implementation of the work program of each unit has taken
setiap unit telah mempertimbangkan risiko-risiko yang melekat into consideration the risks inherent in each activity as well as
dalam setiap kegiatan serta langkah-langkah mitigasi yang mitigation measures carried out to reduce or prevent potential
dilakukan untuk mengurangi atau mencegah potensi kerugian losses that may arise.
yang mungkin timbul.
Sebelum diterbitkan laporan hasil pelaksanaan audit, Internal Prior to the issuance of the report on the results of the audit, the
Audit Division melakukan pembahasan dengan auditee untuk Internal Audit Division held discussions with the auditee to obtain
memperoleh tanggapan. Laporan Hasil Audit disampaikan kepada a feedback. The Audit Result Report is submitted to the President
Direktur Utama dan Direksi terkait serta Komite Audit. Seluruh Director and related Directors as well as the Audit Committee.
tindak lanjut atas rekomendasi Internal Audit dan Eksternal Audit, All follow-ups on the recommendations of the Internal Audit and
dilakukan pemantauan atau monitoring secara periodik oleh para External Audit, are periodically oversight or monitored by the
auditor terkait dan bagian khusus dari Internal Audit Division yaitu relevant auditors and a specific part of the Internal Audit Division,
Group RC&D, bekerja sama dengan koordinator tindak lanjut yang namely the RC&D Group, in collaboration with the follow-up
telah dibentuk oleh setiap Direktorat. coordinators that have been formed by each Directorate.
2022 Annual Report & Sustainability Report
269 PT Krakatau Steel (Persero) Tbk
Page 272
TATA KELOLA PERUSAHAAN
Corporate Governance
Selama tahun 2022, Internal Audit Division telah menyelesaikan In 2022, the Internal Audit Division completed an audit work
program kerja audit sesuai dengan target KPI yang telah program in accordance with predetermined KPI targets, as well as
ditetapkan dan juga menyelesaikan permintaan audit dari Direksi completed audit requests from the Board of Directors and Board
dan Dewan Komisaris, sehingga hasil evaluasi kinerja Internal of Commissioners, resulting in the following outcomess of the
Audit Division adalah sebagai berikut: Internal Audit Division's performance evaluation:
Pencapaian Periode 2022 Pencapaian (%)
KPM KPI Target
Achievement in 2022 Achievement (%)
Melaksanakan Audit Perusahaan Jumlah Penyelesaian LHA/LHE/LHK 10 12 110
Implement Company Audit Total Completion of LHA/LHE/LHK
Pendampingan Penyelesaian LHA/LHK Audit 2 6 110
Eksternal
Completion Assistance of LHA/LHK External
Audit
Evaluasi Pengendalian Internal Perusahaan 1 1 110
Company Internal Control Evaluation
Laporan Konsultansi, Early Warning dan Menjalankan Fungsi Asistensi, Konsultansi 15 22 110
Informasi Manajemen dan Katalisator
Consultancy Report, Early Warning & Performing Functions of Assistance,
Management Information Consultancy and Advisor
Pelaporan/Progres Tindak Lanjut Audit Pelaporan/Progres Tindak Lanjut Audit 100 100 100
Audit Follow-Up Progress/Report Internal Tepat Waktu (%)
On-Time Internal Audit Follow-Up Progress/
Report (%)
Pelaporan/Progres Tindak Lanjut Audit 100 100 100
Eksternal Tepat Waktu (%)
On-Time External Audit Follow-Up Progress/
Report
Efektivitas Internal Audit Pelaporan efektivitas pelaksaan Internal 100 110 110
Internal Audit Effectiveness Audit (%)
Reporting on the effectiveness of the
implementation of Internal Audit (%)
Keterangan:
1. Selain menjalankan kegiatan audit sesuai dengan yang diprogramkan dalam PKAT 2022, Commercial dan Operational Audit Departement di tahun 2022 juga menyelesaikan audit atas
permintaan manajemen untuk melakukan Audit Non-PKAT (di luar Program Kerja Audit Tahunan/PKAT) Tahun 2021 yakni audit terhadap anak usaha PT Krakatau Steel (Persero) Tbk.,
yang terdiri atas PT Krakatau National Resources (“PT KNR” yang saat ini menjadi PT Krakatau Global Trading/”PT KGT”) dan audit terhadap PT Krakatau Tirta Industri (“PT KTI”) serta
Audit atas Kontrak Peralatan/Equipment Jangka Panjang PT Krakatau Bandar Samuder (“PT KBS”).
2. Ditambah dengan adanya audit yang bersifat mandatory yaitu Perhitungan Persediaan PT Krakatau Steel (Persero) Tbk Tahun 2021 yang pelaksanaannya dilakukan di tahun 2022 karena
menunggu data konsolidasi perhitungan persediaan PTKS di tahun 2022.
3. Terdapat permintaan manajemen untuk melakukan Evaluasi dan Audit (di luar Program Kerja Audit Tahunan/PKAT), yaitu evaluasi Kontrak Perjanjian antara PT Purna Sentana Baja (“PT
PSB” yang saat ini menjadi PT Krakatau Jasa Industri/“PT KJI”) dengan Pihak Ketiga dan evaluasi terhadap penggunaan dana PTKS dalam rangka pemberian bantuan untuk penanganan
Covid 19.
4. Pada Tahun 2022 terdapat permintaan Konsultansi yang cukup banyak dari Unit Kerja di Lingkungan PT Krakatau Steel Grup dan melebih target dari KPI Internal Audit Division, serta Audit
atas Kontrak Peralatan/Equipment Jangka Panjang PT Krakatau Bandar Samudera (“PT KBS”).
5. Internal Audit Division melakukan Pendampingan Audit Tujuan Tertentu dari Badan Pengawasan Keuangan dan Pembangunan (BPKP) terkait Pelaksanaan Investasi Pemerintah dalam
rangka Program Pemulihan Ekonomi Nasional pada PT Krakatau Steel (Persero) Tbk., tahun 2022.
6. Internal Audit Division melakukan Pendampingan Audit dari Badan Pemeriksa Keuangan (BPK-RI) tentang pengelolaan dan pertanggung jawaban Keuangan Tahun 2018 s/d 2020 pada
PT Krakatau Steel (Persero) Tbk., dan Anak Perusahaan, serta Instansi terkait lainnya di DKI Jakarta, Banten dan Kalimantan Timur.
7. Pendampingan Audit PSA 62 dari Kantor Akuntan Publik Price waterhouse Coopers (PwC).
Description:
1. In addition to carrying out audit activities as programmed in PKAT 2022, the Commercial and Operational Audit Department in 2022 also completed an audit at the request of management
to conduct a Non-PKAT Audit (outside the Annual Audit Work Program/PKAT) in 2021, namely an audit of children PT Krakatau Steel (Persero) Tbk., which consists of PT Krakatau National
Resources (“PT KNR” which is currently PT Krakatau Global Trading/“PT KGT”) and an audit of PT Krakatau Tirta Industri (“PT KTI”) and Audit of PT Krakatau Bandar Samuder’s Long-Term
Equipment/Equipment Contract (“PT KBS”).
2. Coupled with a mandatory audit, namely the Calculation of Inventory of PT Krakatau Steel (Persero) Tbk in 2021, which will be carried out in 2022 because it is waiting for consolidation
data on the calculation of PTKS inventory in 2022.
3. There is a request from management to conduct an Evaluation and Audit (outside the Annual Audit Work Program/PKAT), namely the evaluation of the Contract Agreement between PT
Purna Sentana Baja (“PT PSB” which is currently PT Krakatau Jasa Industri/“PT KJI”) and Third Parties and evaluation of the use of PTKS funds in the context of providing assistance for
handling COVID- 19.
4. In 2022 there were quite a lot of requests for Consultancy from the Work Units within the PT Krakatau Steel Group and exceeded the targets of the Internal Audit Division’s KPIs, and Audit
of PT Krakatau Bandar Samudera’s Long-Term Equipment/Equipment Contract (“PT KBS”).
5. The Internal Audit Division provides Audit Assistance for Certain Objectives from the Financial and Development Supervisory Agency (BPKP) regarding the Implementation of Government
Investments in the framework of the National Economic Recovery Program at PT Krakatau Steel (Persero) Tbk., 2022.
6. The Internal Audit Division provides Audit Assistance from the Supreme Audit Agency (BPK-RI) regarding financial management and accountability for 2018 to 2020 at PT Krakatau Steel
(Persero) Tbk., and its Subsidiaries, as well as other relevant agencies in DKI Jakarta, Banten and East Kalimantan.
7. PSA 62 Audit Assistance from Public Accounting Firm Price waterhouse Coopers (PwC).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
270
Page 273
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
FUNGSI KONSULTANSI OLEH UNIT AUDIT CONSULTANCY FUNCTION BY THE INTERNAL
INTERNAL AUDIT UNIT
Selain melakukan tugas audit, Internal Audit Division juga In addition to carrying out audit duties, the Internal Audit Division
melakukan jasa konsultansi yang dimaksudkan untuk memberikan also provides consultancy services which are intended to provide
konsultansi yang independen dan objektif berupa advis, nasihat independent and objective consultancy in the form of advice,
(insight), asistensi dan juga sebagai katalisator bagi manajemen insight, assistance and also as an advisor for the management
Perseroan dan unit-unit organisasi perusahaan dalam melakukan of the Company and the company’s organizational units in
aktivitas bisnis Perseroan terlebih dengan adanya kebijakan- carrying out the Company’s business activities, especially with
kebijakan strategis perusahaan yang telah ditetapkan sehingga the company’s strategic policies that have been set so as to
dapat memberikan nilai tambah bagi Perusahaan, melakukan provide added value for the company, carry out preventive early
peringatan dini yang bersifat preventif (early warning), mencegah warnings, prevent potential fraud and increase the effectiveness
potensi terjadinya penyimpangan (fraud) dan meningkatkan of corporate governance, risk management, and internal control in
efektivitas Tata Kelola Perusahaan, Manajemen Risiko, serta achieving Company objectives without internal auditors assume
pengendalian intern dalam pencapaian tujuan Perusahaan the responsibilities of operational management (Standard IIA). In
tanpa auditor internal memikul tanggung jawab dari manajemen addition, consultancy activities can be carried out for the follow-
operasional (Standar IIA). Selain itu aktivitas konsultansi up completion process from the recommendations of the audit
dapat dilakukan untuk proses penyelesaian tindak lanjut atas results.
rekomendasi hasil audit.
Aktivitas konsultansi yang dilakukan Internal Audit Division Consultancy activities carried out by the Internal Audit Division
menghasilkan saran yang dapat diberikan dan disampaikan resulted in feedback that could be given and submitted in the
berupa form konsultansi, notulen rapat, memo dinas, management form of consultancy forms, meeting minutes, official memos,
letter dan secara langsung (lisan). Untuk itu, dalam rangka management letters and in person (oral). For this reason, in order
memudahkan proses dokumentasi dan meningkatkan aktivitas to facilitate the documentation process and improve consultancy
konsultansi dan asistensi yang lebih bersifat preventif, Internal and assistance activities that are more preventive in nature,
Audit Division sedang mengembangkan sistem berbasis internet/ the Internal Audit Division is developing an internet/web based
web yang nantinya dapat diakses melalui Single Sign On (SSO) system which can later be accessed through the Single Sign On
PT Krakatau Steel (Persero) Tbk. Aktivitas konsultansi yang telah (SSO) of PT Krakatau Steel (Perseo) Tbk. Consultancy activities
dilakukan selama periode tahun 2022 oleh Internal Audit Division that have been carried out in 2022 by the Internal Audit Division to
kepada berbagai unit-unit organisasi perusahaan sejumlah 22 various organizational units of the Company are 22 (twenty two)
(dua puluh dua) Konsultansi dari target sebanyak 15 (lima belas) Consultancy from the target of 15 consultancy as set out in the
konsultansi sebagaimana yang telah ditetapkan dalam Key Key Performance Indicators (KPI) of the Internal Audit Division
Performance Indicator (KPI) dari Internal Audit Division.
SISTEM PENGENDALIAN INTERNAL
Internal Control System
Sistem Pengendalian Internal merupakan sebuah sistem atau The Internal Control System is a system or procedure applied in
prosedur yang diterapkan secara terintegrasi dan melekat pada an integrated manner and is inherent in all actions and activities
semua tindakan dan kegiatan yang dilakukan oleh pimpinan dan carried out by the leadership and all employees.
seluruh karyawan.
Perseroan menyadari pentingnya penerapan sistem pengendalian The Company recognises the importance of implementing an
internal yang terintegrasi dan menyeluruh agar kegiatan integrated and comprehensive internal control system to ensure
operasional bisnis sehari-hari senantiasa berjalan lancar sehingga day-to-day business operations run smoothly in order to achieve
proses pencapaian target dan tujuan Perseroan tidak terganggu. the Company's targets and objectives. Effective implementation
Implementasi pengendalian internal yang efektif juga merupakan of internal control is also one of the manifestations of Good
salah satu bentuk perwujudan prinsip Tata Kelola Perusahaan Corporate Governance principles.
yang Baik.
2022 Annual Report & Sustainability Report
271 PT Krakatau Steel (Persero) Tbk
Page 274
TATA KELOLA PERUSAHAAN
Corporate Governance
PENGENDALIAN KEUANGAN DAN OPERASIONAL FINANCIAL AND OPERATIONAL CONTROL
Pengendalian Keuangan dan Operasional Perseroan merujuk pada The Company's Financial and Operational Control is a series of
tindakan dan prosedur yang dirancang dan dilaksanakan untuk actions and procedures designed and implemented to ensure
memastikan bahwa sumber daya keuangan dan operasional that financial and operational resources are managed effectively.
dikelola dengan efektif. Pengendalian ini bertujuan untuk These controls aim to protect the Company's assets, ensure
melindungi aset perusahaan, memastikan keandalan informasi the reliability of financial information, and achieve established
keuangan, dan mencapai tujuan operasional yang ditetapkan. operational objectives.
Upaya pengendalian keuangan Perseroan mencakup serangkaian The Company's financial controls include a set of policies,
kebijakan, prosedur, dan praktik yang ditetapkan untuk memastikan procedures, and practices established to ensure the integrity,
integritas, keandalan, dan ketersediaan informasi keuangan, yang reliability, and availability of financial information, which includes
meliputi pemisahan tugas, persetujuan transaksi, pencatatan dan segregation of duties, approval of transactions, accurate recording
pelaporan yang akurat, audit internal, dan pemantauan terhadap and reporting, internal audits, and monitoring of compliance with
kepatuhan terhadap kebijakan dan peraturan keuangan. financial policies and regulations.
Sedangkan upaya pengendalian operasional Perseroan berkaitan On the other hand, the Company's operational control efforts
dengan tindakan dan prosedur yang ditetapkan untuk mengelola relate to the actions and procedures established to manage
risiko dan memastikan efisiensi dan efektivitas operasional. Upaya risks and ensure operational efficiency and effectiveness.
pengendalian ini meliputi identifikasi risiko, pengukuran kinerja, These control efforts include risk identification, performance
penentuan kebijakan dan prosedur, pengendalian inventaris, measurement, determination of policies and procedures,
pengendalian persediaan, manajemen produksi, manajemen inventory control, inventory control, production management,
logistik, dan pengendalian kualitas. logistics management, and quality control.
Dalam kerangka COSO, pengendalian keuangan dan operasional Within the COSO framework, financial and operational controls
termasuk dalam komponen Kegiatan Pengendalian (Control are included in the Control Activities component, where the
Activities), di mana langkah-langkah pengendalian tersebut control measures are applied within the broader scope of the
diterapkan dalam lingkup yang lebih luas dari sistem pengendalian organisation's internal control system.
internal organisasi.
EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN EVALUATION ON THE EFFECTIVENESS OF
INTERNAL INTERNAL CONTROL SYSTEM
Tahun 2022 Internal Audit Division melakukan penilaian In 2022, the Internal Audit Division assessed internal control
pengendalian intern (internal control) pada saat proses audit during the individual audit process (transactional level internal
individual (transactional level internal control), sedangkan untuk control), while the internal control assessment at the Company
penilaian pengendalian internal tingkatan Perseroan (entity level level (entity level internal control) is carried out by distributing
internal control) dilakukan dengan metode penyebaran kuesioner questionnaires and randomly interviewing officials who have an
dan wawancara secara random kepada pejabat yang mempunyai Extreme and High level of risk in their work units.
tingkat risiko Ekstrem dan Tinggi pada unit kerjanya.
Pengendalian Intern (internal control) sebagaimana dimaksud Internal control as referred to is a process that is influenced by the
adalah suatu proses yang dipengaruhi oleh Dewan Komisaris Board of Commissioners and the Board of Directors, Management
dan Direksi, Manajemen dan personil lainnya, yang dirancang and other personnel, which is designed to provide reasonable
untuk memberikan jaminan yang wajar (reasonable assurance) assurance regarding the achievement of the objectives of the
berkenaan dengan pencapaian tujuan-tujuan kategori berikut: following categories:
1. Efektivitas dan efisiensi operasi. 1. Effectiveness and efficiency of operations.
2. Keandalan pelaporan keuangan dan 2. Reliability of financial reporting and
3. Ketaatan terhadap hukum dan peraturan yang berlaku. 3. Compliance with applicable laws and regulations.
Evaluasi atas pengendalian intern Perseroan (entity level) tahun The evaluation of the Company’s internal control (entity level)
buku 2021 ini merupakan evaluasi terhadap seluruh Komponen for the 2021 financial year is an evaluation of all components
Sistem Pengendalian Intern beserta atribut dan point of focus- of the Internal Control System along with their attributes and
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
272
Page 275
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
nya yang mengacu pada COSO’s (The Committee of Sponsoring points of focus which refers to COSO’s (The Committee of
Organization of the Treadway Commission) Internal Control Sponsoring Organization of the Treadway Commission) Internal
Integrated Framework sebagaimana Tabel Struktur Pengendalian Control Integrated Framework as shown in Table The COSO
Internal COSO yang telah diadaptasi sesuai dengan kondisi dan Internal Control Structure that has been adapted according to the
kebutuhan Perseroan yaitu sebagai berikut: conditions and needs of the Company is as follows:
STRUKTUR SISTEM PENGENDALIAN INTERN COSO
COSO Internal Control System Structure
Komponen Atribut Titik Fokus Skor
No
Component Attribute Focus Point Score
1 Lingkungan Pengendalian | Control Environment 5 20 3,52
2 Penaksiran Risiko | Risk Measurement 4 27 3,62
3 Aktivitas Pengendalian | Control Activities 3 16 3,56
4 Informasi dan Komunikasi | Information and Communication 3 14 3,64
5 Pemantauan | Monitoring 2 10 3,53
Jumlah | Total 17 87 -
Rata-Rata Skor | Average Score 3,57
Struktur Sistem Pengendalian Internal inilah yang selanjutnya The Internal Control System Structure is then used as the basis
dijadikan dasar oleh Internal Audit dalam melakukan evaluasi atas for Internal Audit in evaluating the Company’s internal control.
pengendalian intern Perseroan.
Dari hasil evaluasi terhadap pengendalian internal menunjukkan The results of internal control system evaluation indicate the
bahwa secara umum kondisi Pengendalian Internal Perseroan Company’s overall Internal Control System can be categorized
berada dalam Sangat Memadai (VeryStrong) dengan rata-rata as (VeryStrong) with an average score of 3.57 (three point fifty
pencapaian skor sebesar 3,57 (tiga koma lima puluh tujuh) pada seven) on scale of 1 to 4.
skala 1 – 4.
PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT FROM THE BOARD OF DIRECTORS
KOMISARIS ATAS KECUKUPAN SISTEM AND THE BOARD OF COMMISSIONERS ON THE
PENGENDALIAN INTERNAL ADEQUACY OF THE INTERNAL CONTROL SYSTEM
Setelah melakukan evaluasi mendalam terhadap sistem Following an in-depth evaluation of the Company's internal control
pengendalian internal Perseroan, Direksi dan Dewan Komisaris system, the Board of Directors and Board of Commissioners
Perseroan telah melakukan penilaian menyeluruh terhadap have thoroughly assessed the implementation of the Company's
implementasi sistem pengendalian internal Perseroan dan internal control system and found that the Company's internal
menyatakan bahwa sistem pengendalian internal Perseroan telah control system has run well and provided adequate assurance on
berjalan dengan baik dan memberikan assurance yang memadai the Company's assets, risk management, and compliance with
terhadap aset Perseroan, manajemen risiko, dan kepatuhan applicable regulations. This can be done well with the support
terhadap peraturan yang berlaku. Hal ini dapat terlaksana dengan of a strong commitment from the Company's management in
baik dengan dukungan komitmen yang kuat dari manajemen maintaining the integrity and sustainability of the internal control
Perseroan dalam mempertahankan integritas dan keberlanjutan system.
sistem pengendalian internal.
Namun demikian, Sistem Pengendalian Internal Perseroan However, the Company's Internal Control System still needs to be
tetap perlu terus disesuaikan dengan perubahan lingkungan continuously adjusted to changes in the business environment
bisnis dan perkembangan regulasi yang relevan. Direksi dan and relevant regulatory developments. The Board of Directors and
Dewan Komisaris mendorong manajemen untuk tetap memiliki Board of Commissioners therefore encourage the management to
komitmen dan tanggung jawab yang tinggi dalam penerapan remain highly committed and responsible in the implementation
dan pengembangan sistem pengendalian internal sesuai dengan and development of the internal control system in accordance
perkembangan yang terjadi, sehingga Perseroan dapat terus with the developments that occur, so that the Company can
menjaga efektivitas pengendalian dan kepatuhan. continue to maintain the effectiveness of control and compliance.
2022 Annual Report & Sustainability Report
273 PT Krakatau Steel (Persero) Tbk
Page 276
TATA KELOLA PERUSAHAAN
Corporate Governance
PENGEMBANGAN AUDIT TOOLS DEVELOPMENT OF AUDIT TOOLS
Group Research, Controlling and Development Audit (RCDA) pada The Research, Controlling & Development Audit (RCDA) Group
tahun 2020 berhasil mengembangkan program aplikasi Sistem in 2020 succeeded in developing an Internal Audit Information
Informasi Internal Audit bernama e-IAmas yang dapat membantu System application program called e-IAmas which can assist
Internal Audit dalam pelaksanaan, pemantauan dan evaluasi Internal Audit in implementing, monitoring and evaluating audit
kegiatan audit. activities.
Pada tahun 2022 ini Internal Audit Division sedang melakukan In 2022, the Internal Audit Division has been developing the
pengembangan e-IAmas tersebut menjadi Sistem Informasi e-IAmas into a more preventive internet/web-based Internal Audit
Internal Audit berbasis internet/web yang lebih preventif dalam Information System in order to make Internal Audit a trusted
rangka menjadikan Internal Audit sebagai trusted advisor dengan advisor by providing added value for the company and perfecting
memberikan value added bagi perusahaan dan menyempurnakan the internal audit function as a consultant and advisor. The
fungsi audit internal sebagai konsultan dan katalisator. Adapun application program can be accessed through PT KS Single Sign
program aplikasi ini dapat diakses melalui Single Sign On (SSO) On (SSO) by Internal Audit personnel.
PT KS oleh personel Internal Audit.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
274
Page 277
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
MANAJEMEN RISIKO
Risk Management
GAMBARAN UMUM GENERAL DESCRIPTION
Dalam menjalankan kegiatan bisnis dan operasional, penerapan In carrying out business and operational activities, the
Manajemen Risiko merupakan bagian yang tidak terpisahkan implementation of Risk Management is an integral part and
serta melengkapi kegiatan pengelolaan kinerja (Performance complements Performance Management activities in supporting
Management) untuk mendukung pencapaian target Perseroan. the achievement of the Company’s goals. The Company is
Perseroan memiliki komitmen penuh untuk selalu mengelola fully committed to always manage risks optimally, determining
risiko secara optimal, menetapkan langkah mitigasi yang accurate mitigation steps, as well as conduct follow-ups in order
tepat, serta melakukan tindak lanjut guna mengurangi potensi to reduce the potential risk and impact of losses for the Company.
terjadinya risiko dan dampak kerugian bagi Perseroan. Penerapan Implementation of the Company’s risk management refers to
manajemen risiko Perseroan mengacu pada ISO 31000 dan ISO 31000 and based on several internal and external policies,
didasarkan pada beberapa kebijakan internal maupun eksternal, including the following:
di antaranya:
• Surat Keputusan Direksi No.153/DU-KS/KPTS/2019 tentang • The Board of Directors Decision Letter No.153/DU-KS/
Penerapan Manajemen Risiko. KPTS/2019 on the Implementation of Risk Management.
• Manual Sistem Manajemen Krakatau Steel (SMKS). • Krakatau Steel Management System Manual (SMKS).
• Peraturan Menteri BUMN No. PER 01/MBU/2011 tentang • Minister of BUMN Regulation No. PER 01/MBU/2011 on the
Penerapan Tata Kelola Perusahaan Yang Baik (Good Corporate Implementation of Good Corporate Governance in State-
Governance) pada Badan Usaha Milik Negara, Pasal 25. Owned Enterprises, Article 25.
• Pedoman dan Prosedur Manajemen Risiko Perseroan. • Guidelines and Procedures of the Company’s Risk
Management.
PENGELOLAAN MANAJEMEN RISIKO RISK MANAGEMENT
Legal and Risk Management Division berperan sebagai Legal and Risk Management Division takes the role as the Risk
Unit Pengelola Manajemen Risiko (UPMR) yang bertugas Management Unit (UPMR) assigned to coordinate each stage of
mengkoordinir setiap tahapan implementasi manajemen risk management implementation and reports the Company’s
risiko dan melaporkan pemetaan profil risiko Perseroan secara risk profile mapping on quarterly basis to the Board of Directors
triwulanan kepada Direksi dan Dewan Komisaris. Dalam and the Board of Commissioners. In risk management, the
pengelolaan risiko, stakeholder yang terlibat diantaranya: stakeholders involved include the following:
1. Dewan Komisaris sebagai pengawas tertinggi dalam 1. The Board of Commissioners as the highest supervisor in the
pelaksanaan pengawasan (monitoring dan review) atas implementation of supervision (monitoring and review) of the
penerapan Manajemen Risiko pada Perseroan. implementation of Risk Management in the Company.
2. Direksi sebagai Pimpinan Perseroan yang berkewajiban 2. The Board of Directors as the Company’s Leader obligated
memastikan penerapan Manajemen Risiko pada Perseroan to ensure the implementation of Risk Management in the
berjalan sesuai ketentuan yang berlaku. company runs in accordance with applicable provisions.
3. Risk Owner/Pemilik Risiko: setiap Pimpinan Unit (Vice 3. Risk Owner: each Unit Leader (Vice President and Managers)
President dan Manager) dan/atau Pimpinan Proyek (Project and/or Project Leaders (Project Director/Project Manager,
Director/Project Manager, Ketua Tim) yang dibantu oleh Key Team Leader) assisted by a Key Person;
Person;
4. Internal Audit: sebagai partner yang melakukan evaluasi 4. Internal Audit as partner that carries out evaluation on the
efektivitas Manajemen Risiko pada Risk Owner dan Perseroan. effectiveness of Risk Management in Risk Owner and the
Company.
2022 Annual Report & Sustainability Report
275 PT Krakatau Steel (Persero) Tbk
Page 278
TATA KELOLA PERUSAHAAN
Corporate Governance
Kemudian, dalam rangka menunjang keandalan pengelolaan Subsequently, to support the reliability of risk management, the
manajemen risiko, Perseroan juga telah mengembangkan Sistem Company has also developed the Risk Management System
Manajemen Risiko (SMR) yang terintegrasi di seluruh Unit Kerja. (SMR) that is integrated in all Work Units. Information generated
Informasi yang dihasilkan melalui SMR juga digunakan oleh through the SMR is also used by the Internal Audit in assisting
Internal Audit dalam membantu pelaksanaan proses audit unit with the Risk-Based Internal Audit.
kerja berdasarkan risiko (Risk Based Internal Audit).
RISIKO DAN UPAYA MITIGASI RISKS AND MITIGATION EFFORTS
Berikut ini merupakan beberapa risiko yang dihadapi Perseroan Following is several risks faced by the Company in 2022:
pada tahun 2022:
1. Bahan Baku dan Energi 1. Raw Materials and Energy
Ditengah gejolak politik internasional pada tahun 2022 risiko In the midst of international political turmoil in 2022, the risk of
keterbatasan sumber bahan baku dan semi finished product limited sources of raw materials and semi-finished products
menjadi ancaman besar bagi Perseroan. is a major threat to the Company.
Perseroan berupaya seoptimal mungkin dalam melakukan The Company strives optimally in taking steps to deal with
langkah-langkah penanganan terhadap risiko ini, menjalin this risk, establishes intensive communication with producers
komunikasi yang intensif dengan pihak produsen dan sumber- and sources of raw material providers, arranges the arrival
sumber penyedia bahan baku, mengatur kedatangan bahan of raw materials (procurement pattern), and carries out
baku (pola pengadaan), serta melakukan berbagai strategi various strategies for procuring raw materials. Meanwhile,
pengadaan bahan baku. Sedangkan kebutuhan sumber daya the Company’s energy resource needs were fulfilled through
energi Perseroan telah tercukupi dengan Kerja sama strategis strategic cooperation with domestic energy sources.
dengan penyedia sumber energi dalam negeri.
2. Pasar 2. Market
Pada tahun 2022 pandemi Corona Virus Disease 2019 In the year 2022, the Corona Virus Disease 2019 (COVID-19)
(COVID-19) masih membawa dampak bagi perekonomian. pandemic remained impactful on the economy. In addition,
Selain itu, tensi politik internasional juga sangat berpengaruh international political tensions also greatly affected
terhadap fluktuasi harga baja dan respons pasar atas fluctuations in steel prices and market response to changes
perubahan harga baja. Perseroan berupaya secara maksimal in steel prices. The Company takes maximum efforts to
untuk tetap menjaga pangsa pasar dan volume penjualan maintain market share and sales volume in accordance with
sesuai dengan rencana kerja Perseroan. Perseroan berupaya the Company’s work plan. The Company seeks to maintain
menjaga gap antara harga beli slab dengan harga jual the gap between the purchase price of slabs and the selling
agar tetap sesuai target, melakukan update kondisi pasar price so that they remain on target, updating international
internasional dan domestik secara berkala untuk dapat and domestic market conditions on a regular basis to be
dijadikan referensi dalam kebijakan penentuan harga jual used as reference in determining the selling price and
dan pengadaan bahan baku, membuat analisa demand dan procurement of raw materials, making demand analysis and
melakukan update kondisi konsumen serta dampak Covid updating consumer conditions and the impact of Covid on the
terhadap kinerja perusahaan/downline/end-user. company’s performance/downline/end-user.
Perseroan juga melakukan koordinasi dan atau upaya The Company also coordinate and/or jointly with the National
bersama dengan Asosiasi Besi dan Baja Nasional (IISIA) Steel and Iron Association (IISIA) in supervising the import of
dalam melakukan pengawasan terhadap produk baja impor steel products entering Indonesia.
yang masuk ke Indonesia.
3. Likuiditas 3. Liquidity
Keterbatasan likuiditas merupakan salah satu risiko yang Limited liquidity is one of the risks inherent in financial
melekat pada aktivitas operasional keuangan pada tahun 2022, operational activities in 2022, where the Company is
dimana Perseroan tengah menjalani program restrukturisasi undergoing debt restructuring program, creating its own
hutang sehingga menimbulkan tantangan tersendiri dalam challenges in managing liquidity. The Company’s access to
pengelolaan likuiditas. Akses Perseroan terhadap fasilitas working capital facilities was very limited. Various efforts
modal kerja menjadi sangat terbatas. Berbagai upaya yang were carried out by the Company to overcome this including
dilakukan Perseroan untuk menanggulangi hal tersebut through intensive cash management monitoring and control,
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
276
Page 279
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
termasuk melaksanakan monitoring dan pengendalian maximizing adjustments to expenses based on receipts,
pengelolaan cash yang sangat intensif, memaksimalkan maximizing the use of available facilities and cash.
penyesuaian atas pengeluaran berdasarkan penerimaan,
memaksimalkan penggunaan fasilitas dan cash yang
tersedia.
4. Restrukturisasi Hutang 4. Debt Restructuring
Pemenuhan kewajiban restrukturisasi hutang merupakan Fulfillment of debt restructuring obligations is a risk that is
risiko yang menjadi salah satu prioritas utama Perseroan, one of the main priorities of the Company, managing this
pengelolaan risiko ini sangat berdampak kepada keberlanjutan will greatly impact the sustainability (going concern) of the
(going concern) Perseroan ke depan. Berbagai upaya mitigasi Company going forward. Various mitigation efforts in the
dalam rangka pemenuhan kewajiban dilakukan secara framework of fulfilling obligations are carried out intensively
intensif sepanjang tahun. Perseroan melakukan koordinasi throughout the year. The Company carries out active
aktif dalam rangka mengawal proses inisiatif strategis coordination in order to oversee the process of strategic
pemenuhan kewajiban restrukturisasi, selain itu juga mengkaji initiatives to fulfill restructuring obligations, examines the
potensi source of fund lainnya yang executable. Perseroan potential of other executable source of funds. The Company
juga berupaya memohon perpanjangan masa jatuh tempo also seeks to request an extension of the maturity period of
kewajiban kepada kreditur. obligations to creditors.
5. Kerja Sama Strategis 5. Strategic Cooperation
Dalam rangka pengembangan cluster baja Cilegon dan In the context of developing the Cilegon steel cluster and
pemenuhan kewajiban restrukturisasi hutang, pada tahun fulfilling debt restructuring obligations, in 2022 the Company
2022 Perseroan melanjutkan inisiatif kerja sama strategis continued with the initiative of third party/partner of strategic
pihak ketiga/mitra terkait operasi Aset Non-Produktif ISM. cooperation regarding the operation of ISM Non-Earning
Kerja sama yang bersifat strategis tentunya memiliki risiko Assets. Strategic cooperation certainly has a sizable risk to
yang cukup besar terhadap going concern Perseroan. Dalam the Company’s going concern. In implementing the strategic
pelaksanaan rencana Kerja sama strategis tersebut Perseroan cooperation plan, the Company always prioritizes the best
senantiasa mengedepankan pilihan-pilihan terbaik bagi choices for the Company, carried out through various studies,
Perseroan yang dilakukan melalui berbagai kajian, negosiasi negotiations with potential partners, as well as coordination
dengan calon mitra, maupun koordinasi dengan berbagai with various stakeholders and related institutions in order to
stakeholder dan Lembaga terkait dalam rangka pemenuhan fulfill compliance aspects.
aspek compliance.
PEMETAAN RISIKO ANTI PENYUAPAN MAPPING OF ANTI-BRIBERY RISK
Dengan telah diperolehnya Sertifikasi Sistem Manajemen Anti With the Anti-Bribery Management System Certification SNI
Penyuapan SNI ISO 37001:2016 di tahun 2020 yang diterbitkan ISO37001:2016 in the year 2020 issued by Sucofindo International
oleh Sucofindo International Certification Services, Perseroan Certification Services, the Company always conduct mapping and
selalu melakukan pemetaan dan penilaian risiko penyuapan assessment of bribery risks in the Company’s business process
pada proses bisnis Perusahaan sehingga dapat diketahui so that potential risks of bribery can be identified thus bribery can
potensi terjadinya risiko penyuapan sehingga dapat dilakukan be controlled and prevented.
pengendalian dan pencegahan terjadinya tindakan penyuapan.
TINJAUAN ATAS EFEKTIVITAS SISTEM OVERVIEW OF THE EFFECTIVENESS OF THE RISK
MANAJEMEN RISIKO MANAGEMENT SYSTE
Perseroan melalui Legal & Risk Management Division sebagai Through the Legal & Risk Management Division as UPMR, the
UPMR telah menyusun dan menerapkan program kerja dalam Company has developed and implemented a work program in
rangka meningkatkan kualitas dan efektivitas pengelolaan dan order to improve the quality and effectiveness of management
penerapan manajemen risiko. Berbagai upaya juga telah dilakukan and implementation of risk management. Various efforts were
dalam rangka memenuhi rekomendasi hasil Asesmen Maturitas also carried out in order to comply with the recommendations
2022 Annual Report & Sustainability Report
277 PT Krakatau Steel (Persero) Tbk
Page 280
TATA KELOLA PERUSAHAAN
Corporate Governance
Manajemen Risiko tahun 2021. Penilaian terhadap efektivitas from the results of the 2021 Risk Management Maturity
manajemen risiko Perseroan dilakukan secara berkala melalui Assessment. Assessment of the effectiveness of the Company’s
Asesmen Maturitas Penerapan Manajemen Risiko/Risk Maturity risk management is carried out periodically through the Risk
Level (RML) Asesmen baik oleh tim internal (self-assessment) Management Implementation Maturity Assessment/Risk
maupun asesor eksternal (BPKP atau konsultan independen Maturity Level (RML) Assessment by both the internal team
lainnya). (self-assessment) and the external assessors (BPKP or other
independent consultants).
Asesmen Maturitas Manajemen Risiko tahun buku 2022 The Risk Management Maturity Assessment for the 2022 financial
dilakukan pada awal tahun 2023 oleh Konsultan Independen year was carried out in early 2023 by an independent consultant
dimana laporan hasil asesmen disampaikan pada April 2023. where the assessment results report was submitted in April 2023.
Asesmen Maturitas Manajemen Risiko didasarkan pada sepuluh The Risk Management Maturity Assessment is based on ten
(10) Karakteristik Kematangan Risiko, dengan metode Survei (10) Risk Maturity Characteristics, using the Perception Survey
Persepsi, Kaji Dokumen & Analisis Data, serta Wawancara. method, Document Review & Data Analysis, and Interview.
Berdasarkan hasil penilaian yang dilakukan oleh Konsultan Based on assessment results conducted by Independent
Independen, pada tahun buku 2022 Risk Maturity Level (RML) Consultant, in the 2022 financial year the Risk Maturity Level
PT Krakatau Steel (Persero) Tbk secara keseluruhan telah (MRL) of PT Krakatau Steel (Persero) Tbk in its entirety has
mencapai Level 4 “Managed" dari 5 Level RML, dengan capaian reached Level 4 “Managed” out of 5 RML Levels, with a score of
skor 73,31 dan capaian tertinggi pada aspek Budaya dan Tata 73.31 and the highest achievement in the aspect of Risk Culture
Kelola Risiko.Dengan demikian, Komitmen Manajemen terhadap and Governance. Thus, the Management’s Commitment on risk
manajemen risiko, pemahaman terhadap kebijakan, pedoman dan management, understanding of the policies, guidelines and
prosedur manajemen risiko, kebijakan dan praktik manajemen procedures of risk management, policies and practices of human
sumber daya manusia (SDM), pengelolaan risiko diunit kerja dan resource management (HRM), risk management in work units
Korporat, pembahasan laporan risiko Perusahaan, edukasi risiko, and Corporate, discussions of the Company’s risk reports, risk
dan pembaharuan dan sosialisasi kebijakan dan prosedur secara education, and periodic update and socialization of policies and
periodik telah mencapai RML Level 4. procedures have reached RML Level 4.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
278
Page 281
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT OF THE BOARD OF DIRECTORS AND/
KOMISARIS ATAU KOMITE AUDIT ATAS OR THE BOARD OF COMMISSIONERS OR THE
KECUKUPAN SISTEM MANAJEMEN RISIKO AUDIT COMMITTEE ON THE ADEQUACY OF THE
RISK MANAGEMENT SYSTEM
Kebijakan/Pedoman Manajemen Risiko yang disetujui/ Policies/Guidelines of Risk Management as approved/signed by
ditandatangani Direktur Utama mewakili pernyataan Direksi terkait the President Director representing the statement of the Board of
kecukupan sistem manajemen risiko yang dijalankan Perseroan Directors related to the adequacy of the risk management system
saat ini. Selain itu, Laporan Implementasi GCG dan Manajemen currently carried out the Company. In addition, the GCG and
Risiko yang diterbitkan secara triwulanan ditandatangani oleh Risk Management Implementation Report issued quarterly and
Direktur Utama dan disampaikan kepada Dewan Komisaris. signed by the President Director and submitted to the Board of
Commissioners.
Dewan Komisaris bersama dengan Komite PU dan PMR dan The Board of Commissioners together with the PU and PMR
Komite Audit melakukan telaah bersama terkait Laporan Committees and the Audit Committee conduct a joint review of
Implementasi GCG dan Manajemen Risiko triwulanan yang the quarterly GCG and Risk Management Implementation Reports
kemudian memberikan pendapat/rekomendasi atas laporan which then provide opinions/recommendations on the risk
implementasi manajemen risiko tersebut. Di antara pendapat management implementation report. Among the opinions and
dan rekomendasi yang disampaikan, salah satunya adalah surat recommendations submitted, one of the was Letter No. 42/KOM-
No. 42/KOM-KS/IX/2022 tanggal 1 September 2022 perihal KS/IX/2022 dated 1 September 2022 regarding the Opinions and
Pendapat dan Rekomendasi atas Laporan Implementasi GCG Recommendations on the Q2 2022 GCG and Risk Management
dan Manajemen Risiko Triwulan II 2022. Dalam surat tersebut Implementation Report. The letter extended appreciation for the
disampaikan apresiasi atas komitmen perbaikan terhadap commitment to improve the implementation of GCG and Risk
penerapan GCG dan Manajemen Risiko melalui asesmen yang Management through periodic assessments, and several other
dilakukan secara periodik, dan beberapa hal lain terkait penguatan matters related to strengthening the implementation of GCG and
implementasi GCG dan Manajemen Risiko. Risk Management.
2022 Annual Report & Sustainability Report
279 PT Krakatau Steel (Persero) Tbk
Page 282
TATA KELOLA PERUSAHAAN
Corporate Governance
PERKARA HUKUM
Legal Cases
DAFTAR PERKARA HUKUM PERSEROAN LIST OF LEGAL CASES OF THE COMPANY
Informasi tentang perkara hukum yang tengah dihadapi Perseroan Information related to the legal cases currently being faced by the
dijelaskan dalam daftar sebagai berikut: Company is described in the following list:
Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
No
Main Case/Lawsuit Resolution Status Impact on the Company
1 Perkara No. 34/Pdt.G/2018/PN.Srg Pada tanggal 29 November 2018, Majelis Hakim telah Tidak ada
Perseroan merupakan Tergugat II dalam gugatan yang menjatuhkan Putusan yang menyatakan bahwa gugatan dari None
diajukan oleh Ir. M. Heru Susilo melalui Pengadilan Negeri Ir. M. Heru Susilo tidak dapat diterima (Niet Ontvankelijke
Serang yang terdaftar dalam perkara No. 34/Pdt.G/2018/ Verklaard). Atas putusan tersebut, Penggugat melakukan
PN.Srg, tanggal 22 Maret 2018. Gugatan tersebut upaya hukum banding ke Pengadilan Tinggi Banten pada 2
diajukan dengan alasan bahwa Tergugat telah melakukan Januari 2019 dan Perseroan telah menyampaikan Kontra
penguasaan tanpa hak atas tanah dan bangunan eks Proyek Memori Banding pada tanggal 15 Januari 2019
pabrik baja “Trikora”. Penggugat mengajukan permohonan
untuk mengosongkan rumah atau kantor di Jalan Irian Jaya Pada tanggal 27 Maret 2019, Pengadilan Tinggi Banten telah
Komplek Sumampir Barat yang merupakan bagian dari menjatuhkan Putusan yang isinya menguatkan Putusan
sertifikat HGB No. 9 dan HGB No. 12 dan menuntut kerugian Pengadilan Negeri Serang tanggal 29 November 2018. Atas
sebesar Rp133.963 juta. putusan Pengadilan Tinggi Banten tersebut, Penggugat
melakukan upaya hukum kasasi ke Mahkamah Agung pada
Case No. 34/Pdt.G/2018/PN. Srg tanggal 8 Mei 2019; namun baru diberitahukan kepada
The Company is Defendant II in the lawsuit filed by Ir. M. Perseroan pada tanggal 19 Juli 2019. Perseroan telah
Heru Susilo in the Serang District Court on March 22, 2018, memasukkan kontra memori kasasi ke Mahkamah Agung
which was registered under case no. 34/Pdt.G/2018/ pada tanggal 1 Agustus 2019.
PN.Srg. The lawsuit was filed on the grounds that the
Defendant exercised control without rights over the former Pada Tanggal 13 Mei 2022, PTKS telah menerima salinan
"Trikora" steel factory project's land and building. The plaintiff putusan Mahkamah Agung terhadap perkara No. 2443 K/
submitted an application to vacate the house or office on PDT/2021, tanggal 22 September 2021, dengan putusan
Jalan Irian Jaya, West Sumampir Complex, which is part of menolak upaya hukum kasasi Penggugat.
the HGB certificates No. 9 and HGB No. 12, and claimed a
compensatory damage of Rp133,963 million. On November 29, 2018, the Judges issued a verdict that the
lawsuit filed by Ir. M. Heru Susilo was not acceptable (Niet
Ontvankelijke Verklaard). Based on such verdict, the Plaintiff
filed an appeal to the High Court of Banten on January 2,
2019 and the Company has filed its contra memory appeal
on January 15, 2019.
On March 27, 2019, the High Court of Banten issued a verdict
that confirming the verdict of the District Court of Serang on
November 29, 2018. Based on such verdict, the Plaintiff filed
the cassation to the Supreme Court on May 8, 2019; however,
it was just recently notified to the Company on July 19, 2019.
The Company has filed its contra memory to Supreme Court
on August 1, 2019
On May 13, 2022, PTKS received a copy of the Supreme
Court's verdict on case No. 2443 K/PDT/2021, September 22,
2021, with a verdict to reject the Plaintiff's cassation.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
280
Page 283
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
No
Main Case/Lawsuit Resolution Status Impact on the Company
2 Perkara No. 27/Pdt.G/2019/PN.Srg Pada tanggal 19 September 2019, Majelis Hakim telah Tidak ada
Perseroan merupakan Tergugat II dalam gugatan yang menjatuhkan putusan yang menolak gugatan penggugat None
diajukan oleh Aminah Binti H. Somad melalui Pengadilan seluruhnya. Berdasarkan putusan tersebut, Penggugat
Negeri Serang yang terdaftar dalam perkara No. 27/ mengajukan banding ke Pengadilan Tinggi Banten. Pada
Pdt.G/2019/PN.Srg tanggal 5 Maret 2019. Gugatan tersebut tanggal 26 November 2019, Perseroan telah mengajukan
diajukan dengan alasan bahwa Tergugat II melakukan kontra memori banding ke Pengadilan Tinggi Banten.
perbuatan melawan hukum atas pemindahan hak atas
tanah yang terletak di Jalan Anyer, Kelurahan Kepuh, Pada tanggal 17 Maret 2020, Pengadilan Tinggi Banten telah
Kecamatan Ciwandan, Kota Cilegon. Penggugat menuntut menjatuhkan putusan yang isinya menguatkan putusan
kerugian sebesar Rp840.000 juta Pengadilan Negeri Serang tanggal 19 September 2019. Atas
putusan Pengadilan Tinggi Banten tersebut, Penggugat
Case No. 27/Pdt.G/2019/PN.Srg melakukan upaya hukum kasasi ke Mahkamah Agung pada
The Company is the Defendant II to a lawsuit filed by tanggal 20 Mei 2020; namun baru diberitahukan kepada
Aminah Binti H. Somad before the District Court of Serang Perseroan pada tanggal 9 Juni 2020. Perseroan telah
which was registered under case No. 27/Pdt.G/2019/PN.Srg memasukkan kontra memori kasasi ke Mahkamah Agung
dated March 5, 2019. The lawsuit is filed on the grounds that pada tanggal 22 Juni 2020.
Defendant II committed acts against the law due to the
transfer of the land rights which is located in Jalan Anyer, Berdasarkan website Mahkamah Agung, Mahkamah Agung
Kelurahan Kepuh, Kecamatan Ciwandan, Cilegon City. The telah menjatuhkan putusan terhadap perkara No. 3672
Plaintiff claimed a compensatory damage of Rp840,000 K/PDT/2020, tanggal 4 Desember 2020, untuk menolak
million. upaya hukum kasasi Penggugat. Sampai dengan tanggal
penyelesaian laporan keuangan konsolidasian, Perseroan
belum menerima putusan salinan dari Mahkamah Agung.
On September 19, 2019, the Judges issued a verdict that
rejected all of the Plaintiff’s lawsuit. Based on such verdict,
the Plaintiff filed an appeal to the High Court of Banten.
On November 26, 2019, the Company has filed its contra
memory appeal to the High Court of Banten.
On March 17, 2020, the High Court of Banten issued a verdict
that confirming the verdict of the District Court of Serang
on September 19, 2019. Based on such verdict, the Plaintiff
filed the cassation to the Supreme Court on May 20, 2020;
however, it was just recently notified to the Company on June
9, 2020. The Company has filed its cassation contra memory
to Supreme Court on June 22, 2020.
Based on Supreme Court’s website, the Supreme Court
verdict on case No. 3672 K/PDT/2020 dated December
4, 2020 has rejected the Plaintiff’s cassation. Up to the
completion date of these consolidated financial statements,
the Company has not yet received the written decision from
Supreme Court.
2022 Annual Report & Sustainability Report
281 PT Krakatau Steel (Persero) Tbk
Page 284
TATA KELOLA PERUSAHAAN
Corporate Governance
Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
No
Main Case/Lawsuit Resolution Status Impact on the Company
3 Perkara No. 68/PDT.G/2020/PN.Srg Pada tanggal 20 Januari 2021, Pengadilan Negeri Serang Tidak ada
Perseroan merupakan Tergugat I dalam gugatan yang telah menjatuhkan putusan yang menyatakan gugatan None
diajukan oleh Ahmad Hidayat melalui Pengadilan Negeri Penggugat tidak dapat diterima (Niet Ontvankelijke Verklaard).
Serang yang terdaftar dalam perkara 68/PDT.G/2020/ Atas putusan tersebut, Penggugat tidak mengajukan upaya
PN.Srg tanggal 26 Mei 2020. Gugatan tersebut diajukan hukum, maka putusan perkara dinyatakan berkekuatan
dengan alasan bahwa Tergugat I melakukan perbuatan hukum tetap (Inkracht van Gewijsde).
melawan hukum telah menduduki/menguasai secara fisik
tanah milik Penggugat yang terletak di Kelurahan Warnasari, On January 20, 2021, District Court of Serang issued a
Kecamatan Citangkil, Kota Cilegon seluas 10.900 m2 dan verdict that the Plaintiff’s lawsuit was not acceptable (Niet
menuntut kerugian sebesar Rp109.000 juta. Ontvankelijke Verklaard). Based on such verdict, Plaintiff
did not file any appeal or cassation, thus the case verdict is
Case No. 68/PDT.G/2020/PN.Srg legally binding (Inkracht van Gewijsde).
The Company is the Defendant I to a lawsuit aaa filed by
Ahmad Hidayat before the District Court of Serang which
was registered under case No. 68/PDT.G/2020/PN.Srg,
dated May 26, 2020. The lawsuit was filed on the grounds
that Defendant I committed an illegal act by occupying /
physically controls the land owned by the Plaintiff which is
located in Warnasari Village, Citangkil District, Cilegon City
covering an area of 10,900 sqm and The Plaintiff claimed a
compensatory damage of Rp109,000 million.
4 Perkara No. 132/Pdt.G/2020/PN.Srg Pada tanggal 2 Maret 2021, Pengadilan Negeri Serang telah Tidak ada
Perseroan merupakan Tergugat II dalam gugatan yang menjatuhkan putusan yang menyatakan gugatan Penggugat None
diajukan oleh Mutoharoh melalui Pengadilan Negeri Serang tidak dapat diterima (Niet Ontvankelijke Verklaard).
yang terdaftar dalam perkara 132/Pdt.G/2020/PN.Srg Berdasarkan putusan tersebut Penggugat mengajukan
tanggal 18 September 2020 namun baru diberitahukan upaya hukum banding kepada Pengadilan Tinggi Banten
kepada Perseroan pada tanggal 22 September 2020. pada tanggal 12 Maret 2021. Perseroan telah memasukkan
Gugatan tersebut diajukan dengan alasan bahwa Tergugat kontra memori banding ke Pengadilan Tinggi Banten pada
II melakukan perbuatan melawan hukum telah menduduki/ tanggal 20 April 2021.
menguasai secara fisik tanah milik Penggugat yang terletak
di Kelurahan Tegalratu, Kecamatan Ciwandan, Kota Cilegon Pada tanggal 21 Mei 2021 Pengadilan Tinggi Banten telah
seluas 16.700 m2 dan menuntut kerugian sebesar Rp15.206 menjatuhkan putusan terhadap perkara No. 132/Pdt.G/2020/
juta. PN.Srg tanggal 18 September 2020, dengan putusan
menguatkan putusan Pengadilan Negeri Serang tanggal 2
Case No. 132/Pdt.G/2020/PN.Srg Maret 2021. Atas putusan Pengadilan Tinggi Banten tersebut,
The Company is the Defendant II in the lawsuit filed by Penggugat melakukan upaya hukum kasasi ke Mahkamah
Mutoharoh through the Serang District Court registered in Agung pada tanggal 9 September 2021. Perseroan telah
case 132/Pdt.G/2020/PN.Srg dated September 18, 2020 but memasukkan kontra memori kasasi ke Mahkamah Agung
notified to the Company on September 22, 2020. The lawsuit pada tanggal 21 September 2021.
was filed on the grounds that Defendant II committed an
unlawful act by physically occupying/controlling the land Pada Tanggal 09 Agustus 2022, PTKS telah menerima
owned by the Plaintiff located in Tegalratu Village, Ciwandan salinan putusan Mahkamah Agung terhadap perkara No.
District, Cilegon City covering an area of 16,700 sqm and 550 K/Pdt/2022, tanggal 21 Maret 2022, dengan putusan
the Plaintiff claimed a compensatory damage of Rp15,206 menolak upaya hukum kasasi Penggugat.
million.
On March 2, 2021, District Court of Serang issued a
verdict that the Plaintiff’s lawsuit was not acceptable (Niet
Ontvankelijke Verklaard). Based on this decision, the Plaintiff
submitted an appeal to the Banten High Court on March 12,
2021. The Company has filed its contra memory appeal to the
High Court of Banten on April 20, 2021.
On May 21, 2021, the High Court of Banten issued a verdict on
case No. 132/Pdt.G/2020/PN.Srg dated September 18, 2021,
with decision confirming the verdict of the District Court of
Serang on March 2, 2021. Based on such verdict, the Plaintiff
filed the cassation to the Supreme Court on September 9,
2021. The Company has filed its cassation contra memory to
Supreme Court on September 21, 2021.
On August 9, 2022, PTKS received a copy of the Supreme
Court's verdict on case No. 550 K/Pdt/2022, dated March 21,
2022, with a verdict rejecting the Plaintiff's cassation.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
282
Page 285
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
No
Main Case/Lawsuit Resolution Status Impact on the Company
5 Perkara No. 29/Pdt.G/2021/Pn.Srg Pada tanggal 7 Oktober 2021, Pengadilan Negeri Serang telah Tidak ada
Perseroan merupakan Tergugat II dalam gugatan yang menjatuhkan putusan yang menyatakan gugatan Penggugat None
diajukan oleh Januar Djajadi melalui Pengadilan Negeri tidak dapat diterima (Niet Ontvankelijke Verklaard). Atas
Serang yang terdaftar dalam perkara 29/Pdt.G/2021/Pn.Srg putusan tersebut, Penggugat tidak mengajukan upaya
tanggal 8 Maret 2021 namun baru diberitahukan kepada hukum, maka putusan perkara dinyatakan berkekuatan
Perseroan pada tanggal 16 Maret 2021. Gugatan tersebut hukum tetap (Inkracht van Gewijsde).
diajukan dengan alasan bahwa Tergugat I (PT Duta Sari
Prambanan), Tergugat II (PT Krakatau Steel (Persero) Tbk), On October 7, 2021, District Court of Serang issued a
Tergugat III (PT Krakatau Posco) melakukan perbuatan verdict that the Plaintiff’s lawsuit was not acceptable (Niet
melawan hukum akibat hilangnya hak atas sebidang ex Ontvankelijke Verklaard). Based on such verdict, Plaintiff
tanah hak sewa Erfpacht No. 77 Verponding No. 308 did not file any appeal or cassation, thus the case verdict is
atas nama Lim Tiang Bie, seluas 67,4 Ha, terletak di Desa legally binding (Inkracht van Gewijsde)
Pulo Merak, Kecamatan Ciwandan-Cilegon dan menuntut
kerugian sebesar Rp38.592.
Case No. 29/Pdt.G/2021/Pn.Srg
The company is the Defendant II in the lawsuit filed by Januar
Djajadi through the Serang District Court registered in case
29/Pdt.G/2021/Pn.Srg dated 8 March 2021 but notified to
the Company on 16 March 2021. The lawsuit was filed on
the grounds that Defendant I (PT Duta Sari Prambanan),
Defendant II (PT Krakatau Steel (Persero) Tbk), Defendant
III (PT Krakatau Posco) committed acts against the law due
to the loss of their rights to a parcel of ex land lease rights
of Erfpacht No. 77 Verponding No. 308 in the name of Lim
Tiang Bie, covering an area of 67.4 hectares, is located in
Pulo Merak Village, Ciwandan-Cilegon District and claimed a
compensatory damage of Rp38,592.
6 Perkara PHI No. 53/Pdt.SU5-PHI/2022/PN.Srg Pada tanggal 25 Juli 2022, Pengadilan Hubungan Industrial Tidak ada
Perseroan merupakan Tergugat dalam gugatan yang pada Pengadilan Negeri Serang telah menjatuhkan putusan None
diajukan oleh Alkaffaltationis melalui Pengadilan Hubungan yang menyatakan menolak gugatan penggugat seluruhnya.
Industrial pada Pengadilan Negeri Serang yang terdaftar Berdasarkan putusan tersebut Penggugat mengajukan upaya
dalam perkara 53/Pdt.SUS-PHI/2022/PN.Srg tanggal 24 hukum kasasi kepada Mahkamah Agung pada tanggal 18
Maret 2022. Gugatan tersebut diajukan dengan alasan Agustus 2022. Perseroan telah memasukkan kontra memori
bahwa Tergugat telah melakukan Pemutusan Hubungan kasasi ke Mahkamah Agung pada tanggal 05 September
Kerja (PHK) sepihak kepada Penggugat dan menuntut 2022.
Tergugat membayat upah proses sebesar Rp66 juta.
On July 25, 2022, the Industrial Relations Court at the
Case PHI No. 53/Pdt.SU5-PHI/2022/PN.Srg Serang District Court issued a verdict stating that it rejected
The Company is a Defendant in a lawsuit filed by the plaintiff's claim in its entirety. Based on this verdict, the
Alkaffaltationis through the Industrial Relations Court at the Plaintiff filed an appeal to the Supreme Court on August
Serang District Court which was registered in case 53/Pdt. 18, 2022. The Company has filed a counter cassation
SUS-PHI/2022/PN.Srg dated 24 March 2022. The lawsuit memorandum to the Supreme Court on September 5, 2022.
was filed on the grounds that the Defendant had terminated
the Work Relationship (PHK) unilaterally to the Plaintiff and
claimed the Defendant to pay a process fee of Rp66 million.
7 Perkara No. 120/Pdt.G/2022/PN.Srg Pada tanggal 1 September 2022 Pengadilan Negeri Serang Tidak ada
Perseroan merupakan tergugat dalam gugatan perwakilan telah menjatuhkan putusan yang menyatakan gugatan None
kelompok yang diajukan oleh Isbatullah Dkk. melalui penggugat tidak sah dan prosedur gugatan perwakilan
Pengadilan Negeri Serang yang terdaftar dalam perkara 120/ kelompok tidak dapat diterima dan harus dihentikan
Pdt.G/2022/PN.Srg. tanggal 27 Juli 2022. Gugatan tersebut
diajukan dengan alasan bahwa kegiatan pemagaran On September 1, 2022 the Serang District Court has issued
yang dilakukan oleh Perseroan di sepanjang Jalan Raya a decision declaring the plaintiff's claim invalid and the class
Ayer sebagai perbuatan melawan hukum dan menuntut action procedure unacceptable and must be terminated
Perusahaan untuk menghentikan pekerjaan pemagaran dan
membongkar pagar beton yang telah dibangun
Case No. 120/Pdt.G/2022/PN.Srg
The company is a defendant in a class action lawsuit filed by
Isbatullah et al. through the Serang District Court registered
in case 120/Pdt.G/2022/PN.Srg. July 27, 2022. The lawsuit
was filed on the grounds that the fencing activities carried
out by the Company along Jalan Raya Ayer were unlawful
and required the Company to stop fencing work and
dismantle the concrete fence that had been built.
2022 Annual Report & Sustainability Report
283 PT Krakatau Steel (Persero) Tbk
Page 286
TATA KELOLA PERUSAHAAN
Corporate Governance
Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
No
Main Case/Lawsuit Resolution Status Impact on the Company
8 Perkara No. 122/Pdt.G/2022/PN.Srg. Sampai dengan tanggal penyelesaian laporan keuangan Saat ini tidak ada
Perseroan merupakan Tergugat I dalam guagatan yang ini, perkara tersebut masih dalam proses pemeriksaan di None as of this time
diajukan oleh H. Hulmatum bin H. Muslih Dkk. melalui Pengadilan Negeri Serang.
Pengadilan Negeri Serang yang terdaftar dalam perkara
122/Pdt.G/2022/PN Srg tanggal 28 Juli 2022. Gugatan As of the completion date of this financial statement, the
diajukan dengan alasan bahwa Tergugat memiliki lahan case is still in the process of being examined at the Serang
tanah yang terletak di Kelurahan Tegal Ratu, Kecamatan District Court.
Ciwandan, Kota Cilegon berdasarkan Surat Ketetapan Iuran
Pembangunan Daerah Huruf C No. 1337 seluas ±7.740 m²
dan menuntut kerugian sebesar Rp200.000.000.
Case No. 122/Pdt.G/2022/PN.Srg
The company is Defendant I in the lawsuit filed by H.
Hulmatum bin H. Muslih et al. through the Serang District
Court which was registered in case 122/Pdt.G/2022/PN Srg
dated 28 July 2022. The lawsuit was filed on the grounds
that the Defendant owns land located in Tegal Ratu Village,
Ciwandan District, Cilegon City based on the Regional
Development Dues Decree Letter C No. 1337 covering an
area of ±7,740 sqm and claimed a compensatory damage
of Rp. 200,000,000.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
284
Page 287
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
DAFTAR PERKARA HUKUM ENTITAS ANAK LIST OF LEGAL CASES OF SUBSIDIARIES
Informasi tentang perkara hukum yang tengah dihadapi entitas Information about legal cases currently being faced by the
anak Perseroan dijelaskan dalam daftar sebagai berikut: Company's subsidiaries is described in the following list:
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
Subsidiaries Main Case/Lawsuit Resolution Status Impact on the Company
PT Krakatau Engineering Pada tanggal 31 Agustus 2017, PT KE Pada tanggal 3 Agustus 2018, BANI memutuskan bahwa Tidak ada
(“PTKE”) mengajukan permohonan ke Badan KP terbukti melakukan wanprestasi terhadap 36 kontrak None
Arbitrase Nasional Indonesia (“BANI”) konstruksi dan menghukum KP untuk membayar ganti
untuk penyelesaian klaim terhadap KP kerugian kepada PT KE sebesar Rp211.408 juta. Pada
atas tambahan biaya yang ditanggung tanggal 21 September 2018, KP mengajukan permohonan
PT KE pada penyelesaian proyek Iron pembatalan putusan BANI ke Pengadilan Negeri Serang.
and Steel Making (“ISM”) berdasarkan
36 kontrak konstruksi. Nilai tuntutan Pada tanggal 28 September 2018, PT KE mengajukan
yang diajukan adalah sebesar permohonan eksekusi putusan BANI kepada Pengadilan
Rp324.858 juta. Negeri Serang untuk menerbitkan surat perintah eksekusi
kepada KP.
On August 31, 2017, PT KE applied to
the Indonesian National Arbitration Pada tanggal 19 Desember 2018, Pengadilan Negeri Serang
Board (“BANI”) for settlement of claims membatalkan putusan arbitrase atas permintaan KP.
against KP for the additional costs Pada tanggal 27 Desember 2018, PT KE telah mengajukan
borne by PT KE in the completion of the permohonan banding atas putusan Pengadlian Negeri
Iron and Steel Making (“ISM”) project Serang kepada Mahkamah Agung.
based on 36 construction contracts.
The monetary value of the claim filed Pada tanggal 24 Oktober 2019, Mahkamah Agung telah
was Rp. 324,858 million. mengeluarkan Putusan Banding Arbitrase dengan amat
putusan menguatkan putusan Pengadilan Negeri Serang.
Sampai dengan tanggal penyelesaian laporan keuangan
konsolidasian ini, PT KE sedang bersiap untuk mengajukan
surat Peninjauan Kembali terkait dengan putusan Mahkamah
Agung ini.
Pada tanggal 3 Desember 2019, putusan Mahkamah Agung
menguatkan putusan Pengadilan Negeri Serang. Sampai
dengan tanggal penyelesaian laporan keuangan
konsolidasian ini, Perusahaan dalam proses persiapan
pengajuan peninjauan kembali ke Mahkamah Agung.
On August 3, 2018, BANI decided that KP was proven in
default on 36 construction contracts and adjudged KP to pay
compensation to PT KE amounting to Rp211,408 million. On
September 21, 2018, KP submitted a cancellation request on
the BANI decision to the District Court of Serang.
On September 28, 2018, PT KE submitted a petition for the
execution of BANI decision to the District Court of Serang to
issue an execution order letter to KP.
On December 19, 2018, District Court of Serang has cancelled
the arbitrage decision at the request of KP. On December 27,
2018, PT KE submitted an appeal on the District Court of
Serang’s decision to the Supreme Court.
On October 24, 2019, Supreme Court has issued an Arbitration
Appeal Verdict that confirming the verdict of the High Court
of Serang. Up to the completion date of these consolidated
financial statements, PT KE is in the preparation to submit the
judicial review relating to the Supreme Court decision.
On December 3, 2019, the Supreme Court upheld the decision
of the District Court of Serang. Up to the completion date
of the consolidated financial statements, the Company is
still in preparation to submission for reconsideration to the
Supreme Court.
2022 Annual Report & Sustainability Report
285 PT Krakatau Steel (Persero) Tbk
Page 288
TATA KELOLA PERUSAHAAN
Corporate Governance
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
Subsidiaries Main Case/Lawsuit Resolution Status Impact on the Company
PT Krakatau Bandar PT KBS, sebagai entitas anak PT KSI, Secara keseluruhan proses persidangan, PT CIBT telah Tidak ada
Samudera dan PT Cigading International Bulk melakukan perubahan nilai klaim sehingga total klaim None
(“PTKBS”) Terminal (“PT CIBT”) telah terikat menjadi sebesar Rp35.909 juta dan USD45.732. Sidang
dalam Cooperation Agreement on telah selesai dilaksanakan pada tanggal 19 Mei 2017 dan
Development, Running and Operation telah terbit putusan arbitrase tanggal 29 Agustus 2017 yang
of Coal Terminal in Cigading Port menerangkan bahwa PT CIBT diminta mengalihkan fasilitas
Area tanggal 13 Juli 2007 beserta kepada PT KBS setelah PT KBS memberikan penggantian
perubahan-perubahannya (“Perjanjian”). atas biaya fasilitas, setelah penyusutan, yang dibangun di
Dalam pelaksanaan perjanjian tersebut, atas tanah sewa kepada PT CIBT dikurangi nilai kewajiban PT
merujuk Pasal 28 ayat (2) dan (3) CIBT kepada PT KBS dengan nilai neto sebesar USD19.771
PT CIBT menggugat PT KBS melalui juta paling lambat tanggal 25 November 2017.
United Nations Commission on
International Trade Law (“UNCITRAL”) Atas putusan tersebut, PT KBS melakukan upaya hukum
berdasarkan Notice of Arbitration permohonan pembatalan putusan arbitrase yang dilakukan
tanggal 11 November 2016, antara ke Pengadilan Negeri Serang dengan perkara No.82/
lain terkait pengenaan biaya dermaga, Pdt.G.Arbt.2017/PN.Srg tanggal 18 Oktober 2017, di mana
biaya stevedoring, sewa lahan, dan Pengadilan Negeri Serang telah menerbitkan keputusan
minimum quantity guarantee. pada tanggal 27 November 2017 yang menerangkan
bahwa permohonan pembatalan putusan arbitrase yang
PT KBS, as a subsidiary of PT KSI, dimohonkan oleh PT KBS ditolak.
and PT Cigading International Bulk
Terminal (“PT CIBT”) have entered Pada akhir proses persidangan di Pengadilan Negeri Serang,
into a Cooperation Agreement on baru diketahui bahwa PT CIBT menjaminkan hak-hak atau
Development, Running and Operation fasilitas berdasarkan Perjanjian antara PT KBS dengan
of Coal Terminal in Cigading Port PT CIBT yang dibuktikan dengan diterbitkannya Sertifikat
Area dated July, 13, 2007, and its Fidusia No. W10.00271870.AH.05.01 Tahun 2016 tanggal 14
amendments (“Agreement ”). In Juli 2016 oleh Kementerian Hukum dan Hak Asasi Manusia
implementing the agreement, referring (“Sertifikat Fidusia”).
to Article 28 paragraphs (2) and (3) PT
CIBT sued PT KBS through the United Throughout the trial process, PT CIBT has made changes
Nations Commission on International to the value of claims so that the total claims amounted to
Trade Law (“UNCITRAL”) based on Rp35,909 million and USD45,732. The trial was completed on
the Notice of Arbitration dated 11 May 19 2017 and the arbitral award was issued on the date
November 2016, among others August 29, 2017, explaining that PT CIBT was asked
related to the imposition of dock fees, to transfer the facility to PT KBS after PT KBS provided
stevedoring fees, land leases, and reimbursement for the cost of the facility, after depreciation,
minimum quantity guarantees. which was built on leased land to PT CIBT minus the value of
PT CIBT's liabilities to PT KBS with a net value of USD19,771
million no later than November 25, 2017.
Based on this decision, PT KBS took legal action to request
the annulment of the arbitration award which was made to
the Serang District Court with case No.82/Pdt.G.Arbt.2017/
PN.Srg dated October 18, 2017, where the Serang District
Court issued a verdict on November 27, 2017 which stated
that the request for annulment of the arbitral award requested
by PT KBS was rejected.
At the end of the trial process at the Serang District Court, it
was discovered that PT CIBT guaranteed rights or facilities
based on the agreement between PT KBS and PT CIBT
as evidenced by the issuance of Fiduciary Certificate No.
W10.00271870.AH.05.01 Year 2016 dated July 14, 2016,
by the Ministry of Law and Human Rights (“Fiduciary
Certificate”).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
286
Page 289
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
Subsidiaries Main Case/Lawsuit Resolution Status Impact on the Company
PT Krakatau Bandar Berdasarkan Sertifikat Fidusia, PT KBS Berdasarkan pendapat hukum dari Kejaksaan Agung tanggal Tidak ada
Samudera telah membuat laporan dugaan tindak 20 Februari 2018, sepanjang Perusahaan melakukan upaya None
pidana yang dilakukan PT CIBT kepada hukum terhadap putusan Arbitrase termasuk upaya laporan
Markas Besar Polri dengan Tanda pidana serta belum terdapat putusan terhadap bagaimana
Bukti Lapor No. TBL/918/XII/2017/ upaya tersebut akan dihukum, maka Perusahaan belum
Bareskrim tanggal 5 Desember 2017. memiliki kewajiban pembayaran berdasarkan putusan
arbitrase.
Based on the Fiduciary Certificate,
PT KBS has made a report on the Berdasarkan opini legal tanggal 29 Oktober 2021 disimpulkan
alleged crime committed by PT CIBT bahwa putusan Arbitrase PT CIBT tersebut tidak dapat di
to the National Police Headquarters eksekusi dikarenakan:
with Evidence Report No. TBL/918/ - PT CIBT tidak memindahkan grab dan aset lainnya yang
XII/2017/Bareskrim dated December menghalangi jalan masuk PT KBS; PT CIBT mengalihkan
5, 2017. dan menyerahkan seluruh fasilitas kepada PT KBS
bersama dengan seluruh sertifikat alas hak, kunci, kode,
tata cara penggunaan dan dokumen terkait lainnya;
- PT CIBT telah menjaminkan aset yang seharusnya
diserahkan kepada PT KBS tanpa persetujuan PT KBS.
Berdasarkan Pasal 23 ayat (2) UU Jaminan Fidusia dan
Putusan MA Nomor 1055K/PDT/2012 terdapat halangan
hukum bagi PT CIBT untuk menjalankan putusan arbitrase
karena fasilitas yang diperintahkan oleh Majelis Arbitrase
untuk dialihkan kepada PT KBS sedang dijaminkan dengan
fidusia, hal tersebut tentu juga berpengaruh terhadap PT
KBS dimana PT KBS juga belum dapat melaksanakan
putusan Arbitrase karena tidak dapat menerima
pengalihan objek yang sedang dijaminkan oleh PT CIBT.
Berdasarkan Pendapat Hukum dari kuasa hukum PT KBS,
dapat disimpulkan bahwa putusan arbitrase berpotensi non
executable dikarenakan aset PT CIBT yang harus diserahkan
kepada PT KBS sedang dijaminkan sehingga tidak dapat
dialihkan kepada PT KBS
Based on the legal opinion from the Attorney General's Office
on February 20 2018, as long as the Company takes legal
action against the Arbitration award including criminal report
attempts and there has not been a decision on how these
efforts will be convicted, the Company does not yet have a
payment obligation based on the arbitral award.
Based on the legal opinion dated October 29, 2021, it was
concluded that the PT CIBT Arbitration award cannot be
executed because:
- PT CIBT does not move grabs and other assets that block
PT KBS's entrance; PT CIBT transferred and handed over all
facilities to PT KBS together with all certificates on rights,
keys, codes, user manuals and other related documents;
- PT CIBT has pledged assets that should have been handed
over to PT KBS without PT KBS's approval. Based on
Article 23 paragraph (2) of the Fiduciary Guarantee Law
and Supreme Court Decision Number 1055K/PDT/2012
there are legal obstacles for PT CIBT to enforce the
arbitration award because the facilities ordered by the
Arbitration Council to be transferred to PT KBS are being
guaranteed by fiduciaries, this of course is also has an
effect on PT KBS where PT KBS also has not been able to
implement the Arbitration award because it cannot accept
the transfer of the object being guaranteed by PT CIBT.
Based on the Legal Opinion from PT KBS's lawyers, it can be
concluded that the arbitral award has the potential to be non-
executable because PT CIBT's assets that must be handed
over to PT KBS are being pledged so that they cannot be
transferred to PT KBS.
2022 Annual Report & Sustainability Report
287 PT Krakatau Steel (Persero) Tbk
Page 290
TATA KELOLA PERUSAHAAN
Corporate Governance
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
Subsidiaries Main Case/Lawsuit Resolution Status Impact on the Company
PT Krakatau Bandar Perkara Perdata No. 519/Pdt.G/2020/ Pada 22 Juni 2021, telah dilaksanakan Sidang ke XIV Tidak ada
Samudera PN.Jkt.Sel di Pengadilan Negeri Jakarta Selatan dengan agenda None
PT KBS menjadi Turut Tergugat dalam penyerahan bukti tertulis dari Tergugat dan Turut Tergugat.
gugatan wanprestasi yang diajukan Selanjutnya hakim menunda sidang sampai dengan 12 Juli
oleh PT MHE Demag Indonesia melalui 2021 dengan agenda pemeriksaan saksi dari Penggugat.
Pengadilan Negeri Jakarta Selatan Namun sidang tanggal 12 Juli 2021 tersebut ditiadakan
yang terdaftar dalam perkara Perdata karena adanya program Pemberlakuan Pembatasan
Nomor: 519/Pdt.G/2020/PN.Jkt.Sel Kegiatan Masyarakat (PPKM) di wilayah Jawa-Bali sehingga
dengan PT Istaka Karya (Persero) Tbk untuk sidang selanjutnya menunggu Relaas dari Pengadilan
sebagai Tergugat. Negeri Jakarta Selatan.
Civil Case No. 519/Pdt.G/2020/PN.Jkt. Sidang ke - XXII pada 10 Januari 2022 dengan agenda
Sel Pembacaan Putusan ditunda karena Ketua Majelis
PT KBS became Co-Defendant in the berhalangan/tidak dapat hadir dalam persidangan. Sidang
default lawsuit filed by PT MHE Demag selanjutnya akan dilaksanakan pada tanggal 24 Januari
Indonesia through the South Jakarta 2022.
District Court which was registered
in the Civil case Number: 519/ Pada tanggal 16 Februari 2022, Majelis Hakim membacakan
Pdt.G/2020/PN.Jkt.Sel with PT Istaka hasil Putusan Sela yang amar putusannya antara lain
Karya (Persero) Tbk as the Defendant. mengabulkan permohonan Tergugat untuk menarik sebagai
pihak intervensi yaitu PT Roda Mandiri Indonesia.
Pada tanggal 7 Februari 2022 telah dikeluarkan putusan
bahwa PT KBS sebagai turut tergugat tidak mempunyai
kewajiban yang harus dilaksanakan.
On June 22, 2021, the XIV Trial was held at the South Jakarta
District Court with the agenda of submitting written evidence
from the Defendant and Co-Defendant. Furthermore, the
judge adjourned the trial until July 12, 2021 with an agenda
to examine witnesses from the Plaintiff. However, the hearing
on 12 July 2021 was canceled due to the Implementation of
Restrictions on Community Activities (PPKM) program in the
Java-Bali region, so for the next hearing, waiting for Relaas
from the South Jakarta District Court.
The XXII Trial on January 10 2022 with the agenda for Reading
the Decision was postponed because the Chairperson of the
Panel was absence or unable to attend the hearing. The next
trial will be held on January 24, 2022.
On February 16, 2022, the Panel of Judges read out the
results of the Interlocutory Judgment, which among other
things granted the Defendant's request to withdraw as an
intervening party, namely PT Roda Mandiri Indonesia.
On February 7, 2022 a verdict was issued that PT KBS as a
co-defendant has no obligations to carry out.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
288
Page 291
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
Subsidiaries Main Case/Lawsuit Resolution Status Impact on the Company
PT Krakatau Bandar PT Pelangi Samudera Transindo (“PST”) Pengadilan Negeri Serang telah mengirimkan Risalah Tidak ada
Samudera mengajukan gugatan Perbuatan Panggilan kepada PT KBS pada tanggal 15 September 2021, None
Melawan Hukum kepada PT KBS yang pada pokoknya memanggil PT KBS dengan agenda
melalui Pengadilan Negeri Serang Mediasi Pada Tanggal 4 Oktober 2021.
pada tanggal 10 September 2021,
dengan pokok permasalahan bahwa PT Pada tanggal 16 Februari 2022, Majelis Hakim membacakan
Pelangi Samudera Transindo sebagai hasil Putusan Sela yang amar putusannya antara lain
Penggugat sangat keberatan atas mengabulkan permohonan Tergugat untuk menarik sebagai
tindakan PT Krakatau Bandar Samudera pihak intervensi yaitu PT Roda Mandiri Indonesia.
sebagai Tergugat yang dianggap telah
membatalkan Perjanjian (Purchase Berdasarkan opini legal tanggal 17 Februari 2022 disimpulkan
Order dan Surat Perintah Kerja) secara bahwa PT PST telah terbukti secara nyata melakukan
sepihak serta meminta PT KBS untuk wanprestasi karena sampai dengan tanggal 7 Juni 2021
mengganti kerugian biaya yang telah belum ada pergerakan kegiatan apa pun di lokasi kerja.
dikeluarkan dan juga keuntungan yang Berdasarkan Purchase Order No. 35100003410 tanggal 27
seharusnya diperoleh oleh Penggugat Mei 2021, KBS dapat mengakhiri perjanjian dengan baik
dengan nilai tuntutan kerugian materiil serta apabila tidak ada pergerakan selama 10 (sepuluh) hari
sebesar Rp6.466 juta. kalender maka Purchase Order dinyatakan batal.
PT Pelangi Samudera Transindo (“PST”) The Serang District Court has sent the Minutes of Summons
filed a lawsuit against PT KBS through to PT KBS on September 15, 2021, which in essence
the Serang District Court on September summons PT KBS with a Mediation agenda on October 4,
10, 2021, with the main issue being that 2021.
PT Pelangi Samudera Transindo as the
Plaintiff strongly objected to the actions On February 16, 2022, the Panel of Judges read out the
of PT Krakatau Bandar Samudera as results of the Interlocutory Judgment, which among other
the Defendant who was considered to things granted the Defendant's request to withdraw as an
have cancel the Agreement (Purchase intervening party, namely PT Roda Mandiri Indonesia.
Order and Work Order) unilaterally
and ask PT KBS to compensate for Based on the legal opinion dated 17 February 2022 it was
the costs incurred and also the profits concluded that PT PST had been proven to have breached
that should have been obtained by the the contract because as of June 7, 2021, there had not
Plaintiff with the value of claims for been any movement of activities at the work site. Based
compensatory damages amounting to on Purchase Order No. 35100003410 dated May 27, 2021,
Rp. 6,466 million KBS can terminate the agreement properly and if there is
no movement for 10 (ten) calendar days then the Purchase
Order is declared cancelled.
2022 Annual Report & Sustainability Report
289 PT Krakatau Steel (Persero) Tbk
Page 292
TATA KELOLA PERUSAHAAN
Corporate Governance
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
Subsidiaries Main Case/Lawsuit Resolution Status Impact on the Company
PT Krakatau Bandar Perkara Gugatan Perbuatan Melawan Pengadilan Negeri Serang telah mengirimkan Risalah Tidak ada
Samudera Hukum oleh Woohyun Shipping Panggilan kepada PT KBS pada tanggal 18 November None
Co., Ltd. kepada PT KBS melalui 2021, yang pada pokoknya memanggil PT KBS dengan
Pengadilan Negeri Serang pada agenda Mediasi Pada Tanggal 24 November 2021. Sidang
tanggal 5 November 2021, dengan di Pengadilan Negeri Serang pada tanggal 5 Januari 2022
pokok permasalahan bahwa Woohyun dengan agenda Mediasi I telah dilaksanakan, dan sidang
Shipping Co., Ltd., menuntut PT selanjutnya akan dilaksanakan pada tanggal 12 Januari 2022
KBS untuk mengganti kerugian atas dengan agenda Mediasi ke II.
seluruh kerusakan Kapal MV. Rosco
Cypress yang timbul akibat benturan Berdasarkan konfirmasi hukum pada tanggal 13 Januari
alat bongkar muat PT KBS terhadap 2022, PT KBS memiliki bukti yang kuat bahwa kejadian
bagian kapal pada saat operasional tersebut merupakan force majeure, merujuk pada laporan
pembongkaran kargo. Badan Metereologi, Klimatologi, dan Geofisika (“BMKG”)
bahwa pada tanggal 24 Maret 2021 terjadi hujan dan disertai
Unlawful Act Lawsuit by Woohyun angin kencang.
Shipping Co., Ltd. to PT KBS through
the Serang District Court on November Manajemen berkeyakinan bahwa kasus-kasus tersebut
5, 2021, with the main issue being that di atas secara sendiri-sendiri atau bersama-sama tidak
Woohyun Shipping Co., Ltd., demanded akan mempunyai pengaruh yang material terhadap posisi
PT KBS to compensate for all damage keuangan konsolidasian Grup dan hasil operasinya.
to the MV.Rosco Cypress Vessel arising Manajemen berkeyakinan bahwa Grup akan melakukan
from the collision of PT KBS's loading upaya terbaik sehingga dapat menyelesaikan dengan baik
and unloading equipment against parts perkara-perkara tersebut.
of the ship during cargo unloading
operations. The Serang District Court has sent the Minutes of Summons
to PT KBS on November 18, 2021, which principally summons
PT KBS with the Mediation agenda on November 24, 2021.
The trial at the Serang District Court on January 5, 2022 with
the Mediation I agenda has been held, and the next trial will be
held on January 12, 2022 with the second Mediation agenda.
Based on the legal confirmation on January 13, 2022, PT KBS
has strong evidence that the incident was a force majeure,
referring to the Meteorology, Climatology and Geophysics
Agency ("BMKG") report that on March 24, 2021 there was
rain and accompanied by strong winds.
Management believes that the cases mentioned above
individually or collectively will not have a material impact on
the Group's consolidated financial position and results of
operations. Management believes that the Group will make
the best efforts to resolve these cases properly.
PT Krakatau Baja Perkara No. 76/Pdt.Sus-PHI/2022/ Tingkat Pertama = Kalah, menghukum PTKBK untuk Tidak ada
Konstruksi PN.Srg memberikan penghargaan purna bhakti berupa lencana None
(“PTKBK”) Adanya gugatan yang dilayangkan oleh emas 22 Karat seberat 15 gram kepada Para Penggugat.
Karyawan yang telah pensiun dengan
dalih: Tingkat Kasasi = menunggu putusan Kasasi dari Hakim
1. Masa Kerja selama PKWT untuk Mahkamah Agung.
dihitung sebagai masa kerja
karyawan. District Court = Lose, sentencing PTKBK to give a full-service
2. Manfaat pensiun yang award in the form of a 22 Karat gold badge weighing 15
diperhitungkan hanya iuran grams to the Plaintiffs.
pokoknya saja tanpa perhitungan
pengembangannya. Penghargaan Supreme Court = waiting for the Cassation decision from the
purna bakti lencana emas seberat Supreme Court Judge
15 (lima belas) gram agar diberikan.
Case No. 76/Pdt.Sus-PHI/2022/PN.Srg
There is a lawsuit filed by Employees
who have retired under the pretext of:
1. Tenure during the PKWT to be
counted as the employee's working
period.
2. Pension benefits that are calculated
are only the principal contribution
without calculating the development.
Retirement award with a gold badge
weighing 15 (fifteen) grams to be
given
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
290
Page 293
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Entitas Anak Pokok Perkara/Gugatan Status Penyelesaian Dampak bagi Perseroan
Subsidiaries Main Case/Lawsuit Resolution Status Impact on the Company
PT Krakatau Baja Perkara No. 134/Pdt.Sus-PHI/2021/ Tutup. PT KBK untuk memberikan
Konstruksi PN.Srg Closed. penghargaan purna bhakti
Perkara Gugatan Perselisihan berupa lencana emas 22
Hubungan Industrial (PHI) dari Karat sebesar 15 gram
Karyawan yang telah pensiun, dengan kepada 7 penggugat dari 8
pokok permasalahan: penggugat.
1. Masa Kerja selama PKWT untuk
dihitung sebagai masa kerja PT KBK to provide a
karyawan. retirement award in the
2. Manfaat pensiun yang form of a 22 Karat gold
diperhitungkan hanya iuran badge of 15 grams to 7
pokoknya saja tanpa perhitungan plaintiffs out of 8 plaintiffs.
pengembangannya.
3. Penghargaan purna bakti lencana
emas seberat 15 (lima belas) gram
agar diberikan.
Case No. 134/Pdt.Sus-PHI/2021/
PN.Srg
Industrial Relations Dispute Lawsuit
(PHI) involving retired employees, with
the following main issues:
1. Tenure during the PKWT to be
counted as the employee's tenure.
2. Pension benefits that are calculated
are only the principal contribution
without calculating the development.
3. Retirement award with a gold badge
weighing 15 (fifteen) grams to be
given.
SANKSI ADMINISTRATIF
Administrative Sanction
Di sepanjang tahun 2022, tidak ada sanksi dari pihak berwenang Throughout 2022, no sanctions from the authorities have been
yang dijatuhkan terhadap Perseroan dan Entitas Anak, maupun imposed on the Company and its Subsidiaries, as well as the
Dewan Komisaris dan Direksi sebagai akibat perkara hukum Board of Commissioners and the Board of Directors as a result of
maupun pelanggaran aturan lainnya. legal cases or violations of other rules.
2022 Annual Report & Sustainability Report
291 PT Krakatau Steel (Persero) Tbk
Page 294
TATA KELOLA PERUSAHAAN
Corporate Governance
KODE ETIK
Code of Ethic
POKOK-POKOK ETIKA BISNIS DAN ETIKA KERJA PRINCIPLES OF BUSINESS & WORK ETHICS
Pedoman Etika Bisnis dan Etika Kerja Perseroan telah disepakati On December 30, 2020, the Company's Directors and
dan ditandatangani oleh Direksi dan Komisaris Perseroan Commissioners agreed on and approved the Company's
pada tanggal 30 Desember 2020. Pedoman Etika Bisnis dan Business Ethics and Work Ethics Guidelines. The Business
Etika Kerja menjadi salah satu wujud komitmen, serta upaya Ethics and Work Ethics Guidelines are a form of commitment,
manajemen dalam mengelola Perseroan guna mencapai Visi dan as well as management efforts in managing the Company in
Misi Perseroan, serta merupakan penjabaran dari Nilai Utama order to achieve the Company's Vision and Mission, as well as
Budaya Perusahaan (Core Value) yaitu Amanah, Kompeten, an elaboration of the Company's Culture Core Values , namely
Harmonis, Loyal, Adaptif, Kolaboratif (“AKHLAK”) dan Nilai Budaya Trustworthiness, Competence, Harmony, Loyalty, Adaptive,
Perusahaan (Value) yaitu Progresif (Progresif), Kolaboratif Collaborative ("AKHLAK") and Corporate Cultural Values, namely
(Collaboratif), Tangguh (Robust). Progressive, Collaborative, and Robust.
Pedoman Etika Bisnis dan Etika Kerja Perseroan telah diselaraskan The Company's Business Ethics and Work Ethics Guidelines
dengan ketentuan perundang-undangan yang berlaku dan have been aligned with relevant laws and regulations, and they
senantiasa disesuaikan dengan perkembangan hukum, sosial, are constantly adjusted to reflect changes in legal, social, norms,
norma, peraturan dan proses bisnis Perseroan. regulations, and the Company's business processes.
Pedoman Etika Bisnis dan Etika Kerja wajib dipatuhi oleh dan The Business Ethics and Work Ethics Guidelines must be followed
dilaksanakan oleh: and applied by:
1. Seluruh Insan Krakatau Steel (Perseroan) di semua level 1. All Krakatau Steel (Perseroan) personnel at all levels,
termasuk Dewan Komisaris, Direksi, Karyawan (termasuk including the Board of Commissioners, the Board of Directors,
keluarga inti) dan Organ Pendukung Dewan Komisaris; Employees (including immediate family), and Board of
Commissioners Supporting Organs;
2. Tenaga Kerja Waktu Tertentu (TKWT), tenaga kerja 2. Specific Time Workers (TKWT), Outsourcing workers, and all
Outsourcing dan seluruh personil yang bekerja di lingkungan personnel working within the Company for and on behalf of
Perseroan untuk dan atas nama Perseroan termasuk keluarga the Company, including their immediate family (husband/wife
intinya (suami/istri dan anak); and children);
3. Investor Perseroan (Pemegang Saham); dan 3. Shareholders of the company; and
4. Mitra Kerja Perseroan seperti kontraktor, konsultan, media, 4. Company Partners such as contractors, consultants, media,
vendor serta rekan kerja lainnya. vendors, and other partners.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
292
Page 295
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Adapun pokok-pokok Etika Bisnis dan Etika Kerja Perseroan, The following are the major points of the Company's Business
meliputi: Ethics and Work Ethics:
Etika Bisnis (Standar perilaku yang diterapkan Perseroan dalam bersikap/ Etika Kerja (Standar perilaku kerja, sistem nilai atau norma yang digunakan
berinteraksi dan bertindak bila berhubungan dengan pihak-pihak yang oleh Dewan Komisaris, Direksi dan Karyawan dalam pelaksanaan kerja untuk
berkepentingan dengan Perseroan (Stakeholders)) dan atas nama Perseroan, maupun berinteraksi dan berhubungan dengan
sesama rekan kerja, dengan atasan maupun bawahan)
Business Ethics (Standards of behavior applied by the Company in Work Ethics (Standards of behavior, values or norms system which used by the
behaving/interacting and acting when dealing with parties having certain Board of Commissioner, Board of Director and Employees in business and work
interests in the Company (Stakeholders)) implementation for and on behalf of the Company, as well as interaction and
communication among co-workers, with managers or subordinates)
1. Etika Perusahaan dengan Karyawan 1. Etika Kerja sebagai Karyawan
2. Etika Perusahaan dengan Serikat Karyawan 2. Etika Kerja sebagai Pimpinan
3. Etika Perusahaan dengan Anak Perusahaan/Perusahaan Patungan 3. Etika Pimpinan dalam melakukan komunikasi
4. Etika Perusahaan dengan Pemasok 4. Etika Bawahan dalam melakukan komunikasi
5. Etika Perusahaan dengan Konsumen 5. Etika dalam menjaga kerahasiaan data dan informasi Perseroan
6. Etika Perusahaan dengan Prinsipal 6. Etika dalam menyampaikan informasi kepada Karyawan
7. Etika Perusahaan dengan Pesaing 7. Etika dalam menjaga aset Perseroan
8. Etika Perusahaan dengan Media Massa 8. Etika dalam menjaga keselamatan, kesehatan kerja dan lingkungan hidup
9. Etika Perusahaan dengan Lembaga Keuangan dan Perbankan 9. Etika penggunaan E-mail-Internet
10. Etika Perusahaan dengan Pemegang Saham 10. Etika dalam perencanaan dan penggunaan anggaran
11. Etika Perusahaan dengan Mitra Kerja 11. Etika dalam mencegah benturan kepentingan dan penyalahgunaan jabatan
12. Etika Perusahaan dengan Masyarakat 12. Etika dalam aktivitas politik
13. Etika Perusahaan dengan Regulator 13. Etika dalam organisasi massa/lembaga swadaya masyarakat/organisasi
14. Etika Perusahaan dengan Lembaga Legislatif lainnya
15. Etika Perusahaan dengan Lembaga Yudikatif 14. Integritas laporan keuangan
16. Etika Perusahaan terkait Praktik Pasar Modal dan Investor 15. Etika terkait gratifikasi
17. Etika Perusahaan terkait Gratifikasi
1. Company’s ethics with Employees; 1. Work Ethic as Employee
2. Company’s ethics with Labor Union 2. Work Ethic as Leaders
3. Company’s ethics with Subsidiaries/Joint Ventures 3. Leader’s Ethic in Communicating
4. Company’s ethics with Supplier 4. Subordinate’s Ethic in Communicating
5. Company’s ethics with Consumer 5. Ethics on maintaining the Confidentiality of Company’s Data and Information
6. Company’s ethics with Principal 6. Ethics in delivering information to the employee
7. Company’s ethics with Competitor 7. Ethics in securing Company’s Assets
8. Company’s ethics with Mass Media 8. Ethics in maintaining Occupational Health and Safety and Environment
9. Company’s ethics with Financial Institution and Banking 9. Ethics in E-mail-Internet usage
10. Company’s ethics with Shareholders 10. Ethics in budgeting plan and budget utilization
11. Company’s ethics with Partners 11. Ethics in avoiding Conflict of Interests and Abuse of power
12. Company’s ethics with Community 12. Ethics in political activity
13. Company’s ethics with Regulator 13. Ethics in mass organization/NGO other organization
14. Company’s ethics with Legislative Board 14. Integrity of financial report
15. Company’s ethics with Judicative Board 15. Ethics related to gratification
16. Company’s ethics related to Stock Market Practice dan Investor
17. Company’s ethics related to Gratification
PENGUNGKAPAN KODE ETIK BERLAKU BAGI DISCLOSURE OF THE CODE OF ETHICS APPLIES
SELURUH LEVEL MANAJEMEN TERMASUK BAGI TO ALL LEVELS OF MANAGEMENT INCLUDING
ANGGOTA DIREKSI DAN DEWAN KOMISARIS MEMBERS OF THE BOARD OF DIRECTORS AND
BOARD OF COMMISSIONERS
Dalam berperilaku sehari-hari, seluruh insan Perseroan, baik jajaran All Company personnel, including the Board of Commissioners,
Dewan Komisaris, Direksi, maupun karyawan, wajib berpedoman the Board of Directors, and employees, must be guided by
pada pokok-pokok Etika Bisnis dan Etika Kerja sebagai salah the principles of Business Ethics and Work Ethics in their daily
satu perangkat yang bertujuan untuk meningkatkan kualitas actions as one of the tools aimed at improving the quality of GCG
pelaksanaan GCG di lingkungan Perseroan demi terciptanya implementation within the Company in order to build a solid and
organisasi yang solid dan beretika. ethical organization.
2022 Annual Report & Sustainability Report
293 PT Krakatau Steel (Persero) Tbk
Page 296
TATA KELOLA PERUSAHAAN
Corporate Governance
PENYEBARLUASAN DAN SOSIALISASI ETIKA DISSEMINATION AND SOCIALIZATION OF
BISNIS DAN ETIKA KERJA BUSINESS ETHICS AND WORK ETHICS
Pada tahun 2022, Perseroan telah melakukan sejumlah kegiatan In 2022, the Company conducted a number of socialization
sosialisasi kepada Dewan Komisaris dan organ pendukungnya, activities for the Board of Commissioners and its supporting
Direksi hingga karyawan Perseroan. Upaya sosialisasi tersebut organs, as well as the Board of Directors and the Company's
dilakukan dengan menggunakan metode konvensional dan employees. These socialization efforts were carried out using
pemanfaatan perkembangan sistem teknologi informasi, di traditional methods as well as advances in information technology
antaranya: systems, such as:
1. Situs web Perseroan; 1. Company website;
2. Program Induction Course; 2. Induction Course Program;
3. Aplikasi Pojok Legal, GCG dan Risk Management pada web 3. Pojok Legal Application, GCG, and Risk Management on the
internal Perseroan yang memuat informasi dan pedoman Company's internal web containing information and guidelines
serta data terkait Etika termasuk penerapan Legal, GCG dan as well as data related to Ethics, including the implementation
Risk Management; of Legal, GCG, and Risk Management;
4. Edaran Direksi Perseroan; dan 4. Circular of the Company's Board of Directors;
5. Sosialisasi terhadap unit kerja di Perseroan. 5. Socialization to work units in the Company.
Selain menjalankan beberapa program sosialisasi tersebut, Employees can ask their direct supervisors or the work unit
Karyawan juga dapat sewaktu-waktu bertanya kepada atasan responsible for GCG implementation, namely the Legal and
langsung maupun unit kerja yang bertanggung jawab atas Compliance Department, at any time, in addition to participating
implementasi GCG, yaitu Legal and Compliance Department. in several of these socialization programs.
UPAYA PENERAPAN DAN PENEGAKAN ETIKA IMPLEMENTATION AND ENFORCEMENT EFFORTS
BISNIS DAN ETIKA KERJA OF BUSINESS & WORK ETHICS
Agar penerapan dan penegakan Kode Etik berjalan konsisten In order to ensure that the Code of Ethics is consistently
pada lingkup Perseroan, setiap awal tahun seluruh karyawan implemented and enforced within the scope of the Company, all
diwajibkan melakukan pembaruan komitmen terhadap butir-butir employees are expected to renew their commitment to the Ethics
Etika yang terdapat dalam buku Etika Bisnis dan Etika Kerja. Hal points outlined in the Business Ethics and Work Ethics book at
tersebut dapat dilakukan secara online melalui aplikasi Aplikasi the beginning of each year. This can be done online via the Pojok
Pojok Legal, Risk Management dan GCG yang dapat diakses Legal Application, Risk Management, and GCG, which are all
secara internal oleh seluruh karyawan. Selain mengoptimalkan internally accessible to all employees. In addition to improving
pemanfaatan aplikasi tersebut, Divisi Legal & Risk Mangement the application's use, the Legal & Risk Management Division
juga mendorong komitmen Etika Bisnis dan Etika Kerja karyawan promotes Business Ethics and Work Ethics through Pop-ups on
melalui Pop-up dalam media internal Perseroan (Single Sign On). the Company's internal media. (Single Sign On).
BUDAYA KERJA PERUSAHAAN COMPANY WORK CULTURE
Penjelasan lebih rinci mengenai nilai-nilai budaya kerja perusahaan A more detailed explanation of the company's work culture values
dapat dilihat pada Bab Profil Perusahaan. can be seen in the Company Profile Chapter.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
294
Page 297
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
SISTEM PELAPORAN PELANGGARAN
Whistleblowing System
KEBIJAKAN DAN LANDASAN HUKUM POLICY AND LEGAL BASIS
Sebagai wujud komitmen Perseroan dalam menghadirkan praktik As part of the Company's commitment to presenting healthy
bisnis sehat yang senantiasa berlandaskan prinsip-prinsip Good business practices that are always based on Good Corporate
Corporate Governance (GCG), maka sejak tahun 2014, Perseroan Governance (GCG) principles, since 2014, the Company has
membangun suatu mekanisme pelaporan atas pelanggaran built a reporting mechanism for violations of policies and/or
terhadap kebijakan dan/atau prosedur serta etika dan nilai-nilai procedures as well as the Company's ethics and values, namely
Perseroan, yakni Whistleblowing System (WBS). Whistleblowing (WBS).
WBS merupakan salah satu sistem yang terus dikembangkan dan The Whistleblowing System (WBS) is one of the systems that is
dilaksanakan dalam rangka mencegah dan mendeteksi potensi constantly being developed and implemented in order to prevent
pelanggaran yang mungkin terjadi sehingga dapat menciptakan and identify potential violations in order to create a cleaner work
iklim kerja yang lebih bersih, mencegah praktik penyimpangan environment, prevent irregularities, and fraudulent practices. WBS
dan kecurangan. Pengembangan WBS juga merupakan salah development is also one of the Company's efforts to maintain
satu upaya Perseroan untuk menegakkan etika bisnis dan etika business and work ethics, as well as attempts to eliminate
kerja, serta upaya pemberantasan Korupsi, Kolusi dan Nepotisme Corruption, Collusion, and Nepotism. (KKN).
(KKN).
Sejak tahun 2021 Perseroan telah bekerja sama dengan Komisi Since 2021, the Company has been working with the Corruption
Pemberantasan Korupsi Republik Indonesia (“KPK”) dengan Eradication Commission of the Republic of Indonesia ("KPK"),
menandatangani Perjanjian Kerja Sama Tentang Penanganan signing a Cooperation Agreement Regarding Handling Complaints
Pengaduan Dalam Upaya Pemberantasan Tindak Pidana Korupsi in Efforts to Eradicate Corruption Crimes ("PKS KPK") on March 2,
(“PKS KPK”) pada tanggal 2 Maret 2021, sehingga WBS Perseroan 2022, so that the Company's WBS has been integrated with the
telah terintegrasi dengan WBS KPK khusus untuk penanganan KPK. The KPK WBS is particularly designed to handle reports of
pelaporan dugaan tindak pidana korupsi. Selanjutnya pada tahun allegations of corruption. Furthermore, in 2022, the Company
2022 Perseroan telah menyusun rencana kerja atas penerapan prepared a work plan for WBS implementation with the Corruption
WBS dengan KPK dan dilakukan monitoring dan evaluasi atas Eradication Commission and will monitor and assess the WBS
proses penerapan WBS di Perseroan. Diharapkan dengan adanya implementation process in the Company. It is hoped that by
penguatan WBS tersebut Perseroan tersebut dapat mewujudkan strengthening the WBS, the Company will be able to realize an
sebuah sistem pengendalian internal yang baik. effective internal control system.
PEDOMAN WBS WBS GUIDELINES
Sebagai hasil dari monitoring dan evaluasi WBS yang As a result of the KPK's WBS monitoring and evaluation of the
dilakukan oleh KPK terhadap implementasi WBS Perseroan Company's WBS implementation, and in order to strengthen GCG
dan dalam rangka memperkuat implementasi GCG, Perseroan implementation, the Company issued the latest Whistleblowing
telah menerbitkan Pedoman Sistem Pelaporan Pelanggaran System (WBS) Guidelines signed by the President Director with
(Whistleblowing System/WBS) terbaru yang ditandatangani oleh a Decree No. 567A/DU-KS/2021 on December 27, 2021, and the
Direktur Utama dengan No. 567A/DU-KS/2021 pada tanggal 27 Guidelines are also available on the Company's website.
Desember 2021, dimana Pedoman tersebut juga terdapat pada
web Perseroan.
2022 Annual Report & Sustainability Report
295 PT Krakatau Steel (Persero) Tbk
Page 298
TATA KELOLA PERUSAHAAN
Corporate Governance
MEKANISME PENYAMPAIAN LAPORAN VIOLATION REPORTING MECHANISM
PELANGGARAN
Perseroan telah menyediakan sarana komunikasi atau saluran The Company has provided a medium of communication or a
laporan dugaan pelanggaran (Whistleblowing System) melalui channel for reporting alleged violations (Whistleblowing System)
beberapa media, yaitu: through several media, namely:
1. Situs web: www.krakatausteel.com/wbs 1. Website: www.krakatausteel.com/wbs
2. Drop Box atau kotak pengaduan yang ditempatkan pada 2. Drop Boxes or complaint boxes placed at several locations or
beberapa lokasi atau area kerja work areas
3. Surat (PO BOX) 007 Cilegon 3. Letter (PO BOX) 007 Cilegon
4. Whatsapp: +6281119605106 4. Whatsapp: +6281119605106
5. E-mail: wbs@krakatausteel.com 5. E-mail: wbs@krakatausteel.com
PENANGANAN PENGADUAN DAN PIHAK HANDLING OF COMPLAINTS AND THE
PENGELOLA SISTEM PELAPORAN PELANGGARAN MANAGEMENT OF THE VIOLATION REPORTING
SYSTEM
Penanganan dan pengelolaan sistem WBS di Perseroan dilakukan The Company's WBS system is handled and managed in
sesuai dengan tata cara dan prosedur pelaporan yang telah accordance with set procedures and reporting procedures. WBS
ditetapkan. Pengelolaan WBS meliputi kegiatan penanganan management entails report handling activities, report investigation,
laporan, investigasi laporan, hingga penindakan terhadap terlapor and prosecution of the reported party if a violation is proven. In
apabila terbukti melakukan pelanggaran. Berkaitan dengan this respect, the Company has established a WBS Administrator
hal itu, Perseroan telah membentuk Administrator WBS yang who is in charge of validating and submitting appropriate reports
bertanggung jawab melakukan verifikasi dan menyampaikan to each pertinent work unit for follow-up.
laporan yang layak diproses kepada masing-masing unit kerja
terkait untuk ditindak lanjuti.
SISTEM PERLINDUNGAN TERHADAP PELAPOR WHISTLEBLOWER PROTECTION SYSTEM
Dengan diberlakukannya sistem WBS, Perseroan berharap akan The Company hopes that by implementing the WBS system,
semakin banyak karyawan yang terdorong dan memiliki kesadaran more and more employees will be encouraged and aware to
untuk melaporkan pelanggaran atau dugaan atas pelanggaran report violations or allegations of violations that occur within
yang terjadi di lingkungan Perseroan, tanpa rasa takut. Oleh the Company without fear. As a result, as specified in the WBS
karena itu, seperti yang telah diatur dalam Pedoman WBS dan Guidelines and Law No. 13 of 2006, as amended by Law No. 31 of
Undang-Undang No. 13 Tahun 2006 sebagaimana diubah dengan 2014, the Company implements policies to protect whistleblowers,
Undang-Undang No. 31 Tahun 2014 tentang Perlindungan Saksi including:
dan Korban, Perseroan menerapkan kebijakan untuk melindungi
pelapor, meliputi:
1. Jaminan kerahasiaan identitas pelapor dan isi laporan. 1. Guarantee the confidentiality of the whistleblower's identity
and the contents of the report.
2. Jaminan keamanan bagi pelapor maupun keluarganya. 2. Guarantee the safety of the whistleblower and his or her
family.
3. Jaminan perlindungan terhadap perlakuan yang merugikannya 3. Guarantee of protection from adverse treatment (career
(perlindungan atas karier berupa pemutusan hubungan kerja protection from unfair termination of employment or
yang tidak adil atau penurunan jabatan/pangkat, perlindungan demotion, protection from physical threats in the form of
atas ancaman fisik baik berupa kekerasan, pelecehan atau violence, harassment, or discrimination, including detrimental
diskriminasi termasuk catatan yang merugikan dalam file records in personal data files, and protection from criminal
data pribadinya, pelindungan dari tuntutan hukum baik pidana and civil lawsuits).
maupun perdata.
4. Jaminan perlindungan kepada pengelola WBS, pelaksana 4. Guarantee of protection for WBS managers, investigators, and
investigasi, serta pihak-pihak yang memberikan informasi. parties providing information.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
296
Page 299
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Mekanisme perlindungan juga telah diatur dalam Perjanjian The protection mechanism is also governed by the Collective
Kerja Bersama (PKB) antara Perseroan dengan Serikat Kerja Labor Agreement (PKB) between the Company and the Employees'
Karyawan khususnya Pasal 92 tentang Perlindungan Saksi dan Union, particularly Article 92 concerning Witness Protection and
Pelayanan Hukum serta Pedoman Sistem Pelaporan Pelanggaran Legal Services and Guidelines for Whistleblowing System (WBS),
(Whistleblowing System/WBS) Bab IV mengenai Perlindungan and Chapter IV concerning Reporter and Witness Protection.
Pelapor dan Saksi.
JUMLAH PENGADUAN DAN TINDAK LANJUT ATAS NUMBER OF COMPLAINTS AND FOLLOW UP ON
PENGADUAN YANG MASUK INCOMING COMPLAINT
Sepanjang tahun 2022, terdapat 6 (enam) laporan yang masuk Throughout 2022, 6 (six) reports were received, 3 of which could
yaitu terdiri dari 3 laporan tidak dapat ditindaklanjuti, 2 (dua) not be followed up on, 2 (two) of which had been fully followed up
laporan telah selesai ditindaklanjuti dan tidak terbukti bersalah, and were not proven guilty, and 1 (one) of which was still under
dan 1 (satu) laporan masih dalam proses investigasi. investigation.
KEBIJAKAN ANTI KORUPSI DAN ANTI GRATIFIKASI
Anti-Corruption and Anti-Gratification Policy
Sebagai perusahaan terbuka yang menjunjung tinggi penerapan As a public company that upholds the principles of GCG in its
prinsip-prinsip GCG pada pengelolaan bisnisnya, maka Perseroan business management, the Company is committed to creating a
menyatakan komitmen dan kesungguhan untuk menciptakan clean organisation with zero Corruption, Collusion and Nepotism
organisasi yang bersih yang bebas dari praktik Korupsi, Kolusi (KKN) as mandated under Law No. 31 of 1999 on Corruption.
dan Nepotisme (KKN) sebagaimana diamanatkan dalam Undang-
Undang Nomor 31 tahun 1999 tentang Tindak Pidana Korupsi. In the course of establishing harmonious working relationships
with Third Parties, the Company is prone to crossing paths
Dalam menjalin hubungan kerja yang harmonis dengan Pihak with gratuities. This has prompted the Company to establish a
Ketiga, Perseroan rentan bersinggungan dengan praktik gratifikasi. specific guideline that regulates the control of such practices.
Hal inilah yang mendorong Perseroan untuk menyusun sebuah The Gratification Management Policy is socialised regularly to all
pedoman khusus yang mengatur tentang pengendalian atas employees of the Company so that all employees have the same
praktik tersebut. Kebijakan Pengelolaan Gratifikasi disosialisasikan understanding and high commitment to anti-corruption and anti-
secara berkala kepada seluruh insan Perseroan agar semua gratification policies.
karyawan memiliki pemahaman yang sama dan komitmen yang
tinggi atas kebijakan anti korupsi dan anti gratifikasi
PROSEDUR PENGANDALIAN DAN SOSIALISASI PROCEDURE FOR CONTROLLING AND SOCIALIZING
PROGRAM ANTI GRATIFIKASI THE ANTI-GRATIFICATION PROGRAM
Sebagai bagian dari upaya mewujudkan Krakatau Steel Bersih, The Company constantly manages and controls gratuities as part
Perseroan melakukan pengelolaan dan pengendalian gratifikasi of its efforts to realize Krakatau Steel Clean. The Company created
secara konsisten. Berdasarkan Pedoman Pengelolaan dan a Gratification Control Unit (UPG) based on the Gratification
Pengendalian Gratifikasi tanggal 3 Juli 2020, Perseroan Management and Control Guidelines dated July 3, 2020, which
membentuk Unit Pengendali Gratifikasi (UPG) yang berada dalam is within the scope of work and responsibility of the Legal &
lingkup kerja dan tanggung jawab Legal & Risk Management Risk Management Division. The Company has also produced a
Division. Perseroan juga telah menyusun buku Pedoman Guidebook of Gratification Management and Control for the Board
Pengelolaan dan Pengendalian Gratifikasi sebagai acuan bagi of Commissioners, the Board of Directors, and all Krakatau Steel
Dewan Komisaris, Direksi, dan seluruh insan Krakatau Steel. Buku personnel to use as a reference. The guidebook is also available
pedoman tersebut juga telah dipublikasikan dalam portal internal on the Company's internal portal and website.
dan situs web Perseroan.
2022 Annual Report & Sustainability Report
297 PT Krakatau Steel (Persero) Tbk
Page 300
TATA KELOLA PERUSAHAAN
Corporate Governance
Pada tahun 2022 Perseroan telah mengikuti beberapa program In 2022, the Company participated in several training programs
pelatihan dan bimbingan teknis Unit Pengelola Gratifikasi (“UPG”) and technical guidance from the KPK's Gratification Management
yang diselenggarakan oleh KPK yaitu: Unit ("UPG"), including:
1. E-Learning peningkatan pemahaman gratifikasi; 1. E-Learning improves gratification understanding;
2. FGD Pedoman Monitoring dan Evaluasi Implementasi 2. FGD Guidelines for Monitoring and Evaluation of Gratification
Pengendalian Gratifikasi Tahun 2022; Control Implementation in 2022;
3. Bimbingan Teknis Aplikasi Gratifikasi Online Modul PPG 3. Technical Guidance on Online Gratification Application PPG
Pengisian Rencana Kerja dan Realisasi Monitoring dan Module Completion of Work Plan and Realization of PPG
Evaluasi PPG; dan Monitoring and Evaluation; and
4. FGD Gratifikasi Talk. 4. Gratification Talk FGD.
Di samping itu, Perseroan juga melakukan diseminasi/sosialisasi Furthermore, the Company also carried out socialization on the
Sistem Manajemen Anti Penyuapan (SMAP) termasuk di Anti-Bribery Management System (SMAP), including gratification
dalamnya pengendalian gratifikasi kepada Unit Kerja dilingkungan management, to Work Units within the Company.
Perseroan.
Secara rutin setiap tahunnya Direksi menyampaikan surat edaran Every year, the Board of Directors routinely sends a circular letter
kepada seluruh Insan Krakatau Steel dan stakeholders (vendor, to all Krakatau Steel personnel and stakeholders (the Company's
customer dan mitra Perseroan) terkait larangan penerimaan vendors, customers, and partners) outlining the prohibition
hadiah maupun bentuk pemberian lainnya dari stakeholders. on taking gifts or other forms of gifts from stakeholders. This
Pada tahun 2022 edaran tersebut disampaikan kepada seluruh circular has been distributed in 2022 to all partner companies,
perusahaan rekanan, vendor, supplier, mitra, konsumen, dan vendors, suppliers, partners, consumers, and contractors within
kontraktor di Lingkungan Perseroan melalui edaran Direktur the Company via the President Director's circulars No. 103/
Utama No. 103/DU-KS/2022 tanggal 20 April 2022 terkait DU-KS/2022 dated April 20, 2022, regarding the Prevention of
Pencegahan Korupsi dan Larangan Pemberian Gratifikasi dan No. Corruption and the Prohibition of Giving Gratuities and No. 372/
372/DU-KS/2022 tanggal 20 Desember 2022 terkait Pencegahan DU-KS/2022 dated December 20, 2022, regarding the Prevention
Korupsi dan Larangan Pemberian Gratifikasi. of Corruption and the Prohibition of Giving Gratification.
Selain itu, Direktur Utama juga mengeluarkan edaran internal Furthermore, the President Director issued an internal circular
untuk Insan Krakatau Steel dan Grup disampaikan melalui surat for Krakatau Steel and Group personnel dated April 20, 2022,
No. 102/DU-KS/2022 tanggal 20 April 2022 terkait Pencegahan regarding the Prevention of Corruption and the Prohibition of
Korupsi dan Larangan Gratifikasi dan edaran Direktur Utama No. Gratification, as well as Circular of the President Director No. 371/
371/DU-KS/2022 tanggal 20 Desember 2022 terkait Pencegahan DU-KS/2022 dated December 20, 2022, regarding the Prevention
Korupsi dan Larangan Gratifikasi. of Corruption and the Prohibition of Gratification.
Terhadap semua bentuk hadiah maupun pemberian yang All types of presents and gifts received by Krakatau Steel personnel
diterima oleh Insan Krakatau Steel wajib dilaporkan kepada must be reported to the Legal & Risk Management Division within
Legal & Risk Management Division maksimal 5 (lima) hari kerja 5 (five) working days since admission. In the Company, gratuities
sejak penerimaan tersebut. Pelaporan gratifikasi di Perseroan are reported using a form submitted to UPG or an application
dilakukan dengan menggunakan formulir yang diserahkan ke UPG accessible on the Company's internal portal, making it simpler for
atau menggunakan aplikasi yang terdapat pada portal internal every Krakatau Steel employee to report online.
Perseroan sehingga memudahkan setiap insan Krakatau Steel
dalam melakukan pelaporan secara online.
Sepanjang 2022 tercatat sebanyak 7 (tujuh) laporan yang diterima Throughout 2022, there were 7 (seven) reports received by the
oleh Unit Pengelola Gratifikasi, dengan rincian sebagai berikut: Gratification Management Unit, with details as follows:
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
298
Page 301
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Triwulan Jumlah
I II III IV
Quarter Total
Barang 1 - 3 - 4
Goods
Uang 1 1 1 - 3
Money
Jumlah 2 1 4 1 7
Total
79
80
70
60
50
40 36
30 25
21
20
9 11
10 4
1 1
0 -
2017 2018 2019 2020 2021
Barang | Goods Uang | Money
LAPORAN HARTA KEKAYAAN
PENYELENGGARA NEGARA (LHKPN)
State Officials’ Wealth Report (LHKPN)
Perseroan kembali berkomitmen untuk mendorong para pejabat The Company is once again committed to encouraging company
di lingkungan Perseroan untuk melaporkan harta kekayaannya. officials to disclose their assets. This pledge is reinforced by
Komitmen ini diperkuat dengan adanya Surat Keputusan Direksi the Board of Directors' Decree No. 98/DU-KS/Kpts/2021, dated
No. 98/DU-KS/Kpts/2021 tanggal 10 November 2021 tentang November 10, 2021, regarding the Obligation to Report on the
Kewajiban Laporan Harta Kekayaan Penyelenggara Negara di PT Wealth of State Officials at PT Krakatau Steel (Persero) Tbk and
Krakatau Steel (Persero) Tbk dan Grup. Sesuai dengan yang telah the Group. According to the decree's provisions, officials who are
ditetapkan dalam Surat keputusan tersebut, pejabat yang wajib obliged to report assets, namely:
melaporkan harta kekayaan, yaitu:
1. Direksi dan Dewan Komisaris Perseroan; 1. The Board of Directors and the Board of Commissioners of
the Company;
2. Direksi dan Dewan Komisaris pada Anak Perusahaan dan 2. The Board of Directors and the Board of Commissioners of
Perusahaan Terafiliasi yang terkonsolidasi dengan Perseroan; Subsidiaries and Affiliate Companies that are Consolidated
with the Company;
3. Pengurus dan Pengawas di Dana Pensiun dan Yayasan; 3. Administrators and Supervisors in Pension Funds and
Foundations;
4. Vice President dan staf setingkat Vice President Perseroan; 4. Vice President and Company Staff at the Vice President Level
5. Manajer dan staf setingkat Manajer Perseroan; dan 5. Managers and Company’s staff at the manager level
6. Panitia Pengadaan Barang atau Jasa dan Panitia Jasa 6. Goods or Services Procurement Committee and Development
Pembangunan. Services Committee.
Tingkat pelaporan LHKPN mencapai angka 100% dari total The level of reporting of the LHKPN achieved 100% of the total
pejabat yang wajib lapor yaitu 172 wajib lapor, hal ini disebabkan 172 officials required to report. This was due to the influx of
adanya pergantian pejabat baru (proses promosi dan mutasi) new officials (promotion and transfer procedures) as well as the
serta adanya perluasan wajib lapor. expansion of mandatory reporting requirements.
2022 Annual Report & Sustainability Report
299 PT Krakatau Steel (Persero) Tbk
Page 302
TATA KELOLA PERUSAHAAN
Corporate Governance
PENERAPAN E-LHKPN E-LHKPN IMPLEMENTATION
Penerapan LHKPN sesuai dengan: Implementation of LHKPN in compliance with:
1. Undang-undang No. 28 Tahun 1999 tentang Penyelenggara 1. Law No. 28 of 1999 Concerning State Officials that are Clean
Negara yang Bersih dan Bebas dari Korupsi, Kolusi dan and Free from Corruption, Collusion, and Nepotism,
Nepotisme,
2. Undang-undang No. 30 Tahun 2002 tentang Komisi 2. Law no. 30 of 2002 concerning the Corruption Eradication
Pemberantasan Tindak Pidana Korupsi sebagaimana terakhir Commission, as amended by Law no. 19 of 2019 concerning
diubah dengan Undang-undang No. 19 Tahun 2019 tentang the Second Amendment to Law no. 30 of 2002 concerning the
Perubahan Kedua atas Undang-undang No. 30 tahun 2002 Corruption Eradication Commission.
tentang Komisi Pemberantasan Tindak Pidana Korupsi.
3. Peraturan Komisi Pemberantasan Korupsi No. 7 Tahun 3. Corruption Eradication Commission Regulation No. 7 of
2016 tentang Tata Cara Pendaftaran, Pengumuman 2016 on Procedures for Registration, Announcement, and
dan Pemeriksaan Harta Kekayaan Penyelenggara Examination of State Officials’ Assets, as amended by
Negara sebagaimana diubah dengan Peraturan Komisi Corruption Eradication Commission Regulation No. 02 of
Pemberantasan Korupsi No. 02 Tahun 2020 tentang 2020 on Amendments to Corruption Eradication Commission
Perubahan atas Peraturan Komisi Pemberantasan Korupsi No. Regulation No. 07 of 2016 on Procedures for Registration,
07 Tahun 2016 tentang Tata Cara Pendaftaran, Pengumuman Announcement, and Examination of State Officials’ Assets.
dan Pemeriksaan Harta Kekayaan Penyelenggara Negara
4. Surat Edaran Menteri Badan Usaha Milik Negara No. SE-12/ 4. Circular of the Minister of State-Owned Enterprises No. SE-
MBU/10/2021 tentang Kewajiban Penyampaian Laporan 12/MBU/10/2021 on the Obligations of State Officials to
Harta Kekayaan Penyelenggara Negara (LHKPN) bagi Pejabat Submit Wealth Reports (LHKPN) for Officials in State-Owned
di Lingkungan Badan Usaha Milik Negara. Enterprises.
Pelaporan LHKPN dilakukan setiap 1 (satu) tahun sekali dan LHKPN reporting is conducted once a year and submitted online
disampaikan secara online paling lambat tanggal 31 Maret no later than March 31 via the e-LHKPN Application at https://
melalui Aplikasi e-LHKPN pada alamat https://elhkpn.kpk.go.id, elhkpn.kpk.go.id, and the Company has implemented e-LHKPN
dan Perseroan telah menerapkan e-LHKPN kepada seluruh Wajib for all LHKPN Compulsory in Company Environment.
LHKPN di Lingkungan Perseroan.
PENILAIAN PENERAPAN TATA KELOLA PERUSAHAAN
Assessment of Corporate Governance Implementation
PENILAIAN GCG PERSEROAN ASSESSMENT OF COMPANY GCG
Sesuai dengan Peraturan Menteri BUMN No. PER-01/MBU/2011 The assessment is a program that aims to identify the
tentang Penerapan Tata Kelola Perusahaan Yang Baik (Good implementation of GCG in the Company, in accordance with the
Corporate Governance) Pada BUMN (PERMEN BUMN No. Minister of SOE Regulation No. PER-01/MBU/2011 concerning
01/2011) sebagaimana terakhir diubah dengan Peraturan Implementation of Good Corporate Governance in SOE (PERMEN
Menteri BUMN No. PER-09/MBU/2012 Tentang Perubahan Atas BUMN No. 01/2011), as last amended by Minister of SOE
PERMEN BUMN No. 01/2011, penilaian (assessment) merupakan Regulation No. PER-09/MBU/2012 Concerning amandment to
program yang bertujuan untuk mengidentifikasi penerapan GCG PERMEN BUMN No. 01/2011.
di Perseroan.
Sejalan dengan komitmen tersebut, pada tahun 2022 Perseroan In accordance with this commitment, the Company conducted a
telah melaksanakan Self-Assessment terhadap penerapan Self Assessment of GCG implementation carried out by BPKP in
GCG yang dilakukan oleh BPKP yang terdiri dari lintas fungsi di 2022, which included cross-functional members of the Company,
Perseroan dengan hasil 85,72. with the result of 85.72.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
300
Page 303
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Pelaksanaan Self-Assessment menggunakan kriteria penilaian The Self Assessment is implemented using the assessment
sesuai Surat Menteri Negara BUMN RI No. SK-16/S.MBU/2012 criteria outlined in the Letter of the Minister of State Own
tanggal 6 Juni 2012, yang menguji 6 (enam) aspek yaitu: Enterprises of the Republic of Indonesia No. SK-16/S.MBU/2012
dated June 6, 2012, which examined 6 (six) aspects as follow:
1. Komitmen terhadap Penerapan Tata Kelola Secara 1. Commitment to the Implementation of Sustainable
Berkelanjutan; Governance;
2. Pemegang Saham dan RUPS; 2. Shareholders and GMS;
3. Dewan Komisaris; 3. Board of Commissioners;
4. Direksi; 4. Board of Directors;
5. Pengungkapan Informasi dan Transparansi; 5. Information Disclosure and Transparency;
6. Aspek Lainnya. 6. Other Aspects.
REKOMENDASI HASIL PENILAIAN GCG DAN RECOMMENDATIONS ON GCG ASSESSMENT
TINDAK LANJUT HASIL ASSESSMENT GCG RESULTS AND FOLLOW UP ON GCG ASSESSMENT
RESULTS
Beberapa rekomendasi yang dihasilkan dari pelaksanaan Self- Some of the suggestions resulting from the 2021 GCG Self-
Assessment GCG Tahun 2021, beserta tindak lanjutnya di tahun Assessment, as well as its follow-ups in 2022, include:
2022, antara lain:
Aspek Penilaian Rekomendasi Hasil Penilaian Tindak Lanjut
No
Assessment Aspect Recommendation on Assessment Result Follow Up
1. Komitmen terhadap penerapan tata kelola Meningkatkan tingkat partisipasi karyawan dalam Sudah dibuatkan Program Kerja Sistem Manajemen
secara berkelanjutan menyampaikan pernyataan kepatuhan terhadap Anti Penyuapan yang bersifat mandatory pada unit
Commitment to the implementation of pedoman perilaku (pedoman etika bisnis dan etika kerja untuk melakukan komitmen etika
sustainable governance kerja) An Anti-Bribery Management System Work
Increasing the level of employee participation in Program has been created which is mandatory for
submitting statements of compliance with the code work units to carry out ethical commitments
of conduct (guidelines for business ethics and work
ethics)
Memberikan sosialisasi dan bimbingan teknis Sudah dilakukan oleh PTKS dengan meminta
mengenai tata cara pengisian LHKPN kepada seluruh KPK sebagai narasumber sesuai Surat PTKS
Wajib LHKPN Perseroan secara berkelanjutan Nomor 027/DK-KS/2022 tanggal 14 Januari 2022.
Providing socialization and technical guidance Selanjutnya sudah dilakukan Bimtek pada tanggal
regarding the procedure for filling out LHKPN to all 26 Januari 2022
Company LHKPN Compulsory on an ongoing basis In accordance with PTKS Letter Number 027/DK-
KS/2022 dated January 14, 2022, PTKS has carried
this out by requesting the Corruption Eradication
Commission as a resource person. Further Bimtek
has been carried out on January 26, 2022.
2 Pemegang Saham dan RUPS - -
Shareholder and GMS
3 Dewan Komisaris Mengingatkan Komite Komisaris untuk Sudah terdapat dalam Program Kerja Komite
Board of Commissioners menambahkan kegiatan self-assessment pada Tahun 2023
muatan rencana (program kerja) tahunan Komite. It has been included in the 2023 Committee Work
Remind the Committee under the Board of Program
Commissioners to include self-assessment activities
in the Committee's annual plan (work program).
4 Direksi Membuat rencana kerja mengenai kegiatan pelatihan Sudah dibuatkan rencana kerja pelatihan bagi
Board of Directors bagi Direksi Anggota Direksi tahun 2022 beserta form laporan
Make a work plan regarding training activities for the hasil pelatihannya
Board of Directors A training work plan has been prepared for
Members of the Board of Directors for 2022
including a training results report form
5 Pengungkapan Informasi dan Transparansi Mengungkapkan dalam laporan tahunan mengenai Materi Periode Kantor Akuntan Publik telah dimuat
Information Disclosure and Transparency periode audit akuntan publik yang telah mengaudit dalam Annual Report Tahun Buku 2021
laporan keuangan perusahaan Material for the Period of the Public Accounting
Disclose in the annual report regarding the audit Firm has been published in the Annual Report for
period of the public accountant who has audited the the 2021 Financial Year
company's financial statements
2022 Annual Report & Sustainability Report
301 PT Krakatau Steel (Persero) Tbk
Page 304
TATA KELOLA PERUSAHAAN
Corporate Governance
PENERAPAN GCG PADA ANAK PERUSAHAAN
GCG Implementation in Subsidiaries
Perseroan mendorong penerapan GCG secara konsisten dan The Company encourages its Subsidiaries to implement GCG in a
memadai oleh Anak Perusahaan. Dalam rangka mengakselerasi consistent and adequate manner. To accelerate GCG performance
kinerja GCG di Entitas Anak, Perseroan menerbitkan Surat Edaran in Subsidiaries, the Company released Circular Letter No. 84/
Direksi Perseroan No. 84/DU-KS/IV/2016 tanggal 8 April 2017 DU-KS/IV/2016 concerning Good Corporate Governance in
tentang Tata Kelola Perusahaan yang Baik di Entitas Anak dan Subsidiaries and the Krakatau Steel Pension Fund on April 8,
Pensiun Krakatau Steel Dana (DPKS). Berdasarkan surat edaran 2017. (DPKS). According to the circular letter, beginning with the
tersebut, seluruh Entitas Anak wajib melakukan Assessment financial year 2017, all Subsidiaries are required to conduct a
GCG setiap tahun mulai tahun buku 2017 dengan menggunakan GCG Assessment using the assessment tools in accordance with
perangkat assessment sesuai dengan Surat Keputusan Sekretaris the Decree of the Secretary of the Ministry of SOE No. SK-16/S.
Kementerian BUMN No. SK-16/S.MBU/2012. Pada tahun 2022, MBU/2012. In 2022, the GCG assessment was carried out by each
penilaian GCG di Entitas Anak dilakukan secara self-assessment Subsidiary Entity through self-assessment method, and it will
oleh masing-masing Entitas Anak dan menjadi Key Performance become a Key Performance Indicator for each Subsidiary Entity.
Indicator untuk masing-masing Entitas Anak.
PENERAPAN TATA KELOLA YANG BAIK
PADA PERUSAHAAN TERBUKA
Implementation of Good Corporate Governanve in Public Companies
Sebagai perusahaan terbuka, penyusunan Laporan Tahunan As a public company, the preparation of the Company's Annual
Perseroan senantiasa berpedoman pada POJK No. 21/ Report is always guided by POJK No. 21/POJK.04/2015
POJK.04/2015 tentang Penerapan Pedoman Tata Kelola concerning the Implementation of Public Company Governance
Perusahaan Terbuka dan SEOJK No. 32/SEOJK.04/2015 tentang Guidelines and SEOJK No. 32/SEOJK.04/2015 concerning
Pedoman Tata Kelola Perusahaan Terbuka. Rekomendasi Tata Guidelines for Public Company Governance . The Company has
Kelola Perusahaan Terbuka yang diterapkan Perseroan adalah implemented the following recommendations for public company
sebagai berikut: governance:
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
302
Page 305
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
1 Hubungan Meningkatkan nilai Perusahaan Terbuka Prosedur teknis pengumpulan √
Perusahaan Terbuka penyelenggaraan Rapat memiliki cara atau prosedur suara diatur dalam:
dengan Pemegang Umum Pemegang Saham teknis pengumpulan 1. Anggaran Dasar Pasal 25,
Saham dalam (RUPS). suara (voting) baik secara diatur ketentuan mengenai
menjamin hak-hak Increase the value of the terbuka maupun tertutup jumlah kuorum kehadiran
Pemegang Saham. holding of a General Meeting yang mengedepankan dan kuorum keputusan serta
Public Company of Shareholders (GMS) independensi, dan mekanisme pengambilan
Relations with kepentingan Pemegang suara.
Shareholders Saham. 2. Tata Tertib RUPS Tahunan
in guaranteeing Public companies have tahun buku 2021 dan Tata
the rights of technical methods or Tertib RUPSLB tahun 2022
Shareholders. procedures for both open and yang dibagikan kepada seluruh
closed voting that prioritize Pemegang Saham yang hadir.
independence and the 3. Pada saat RUPS voting
interests of Shareholders. terbuka dilakukan dengan cara
mengangkat tangan sesuai
dengan instruksi dari pimpinan
RUPS, sedangkan voting
tertutup dilakukan dengan cara
menggunakan kartu suara.
Technical procedures for counting
votes are governed by:
1. Article 25 of the Articles of
Association which specifies
the number of attendance and
decision quorums, as well as
voting mechanisms.
2. The Annual GMS Rules for
the financial year 2021 and
the 2022 EGMS Rules, which
were given to all Shareholders
present.
3. During a GMS, open voting
is done by raising hands
in accordance with GMS
leadership instructions, while
closed voting is done by using
a voting card.
Seluruh anggota Direksi dan Seluruh anggota Direksi dan √
anggota Dewan Komisaris anggota Dewan Komisaris
Perusahaan Terbuka hadir Perusahaan Terbuka hadir dalam
dalam RUPS Tahunan. RUPS Tahunan.
All public company’s All public company’s members
members of the Board of of the Board of Directors and
Directors and members of members of the Board of
the Board of Commissioners Commissioners attend the Annual
attend the Annual GMS. GMS.
Ringkasan risalah RUPS Perseroan menyediakan Risalah √
tersedia dalam Situs Web RUPS pada situs web Perseroan
Perusahaan Terbuka paling yang terdiri dari Risalah RUPS
sedikit selama 1 (satu) tahun. Tahun 2010 sampai dengan
A summary of the minutes of tahun 2022 untuk menyediakan
the GMS is available on the kecukupan waktu bagi Pemegang
Public Company Website for Saham untuk memperoleh
at least 1 (one) year informasi.
The Company provides GMS
Minutes on the Company's
website consisting of 2010 to
2022 GMS Minutes to provide
sufficient time for Shareholders to
obtain information.
2022 Annual Report & Sustainability Report
303 PT Krakatau Steel (Persero) Tbk
Page 306
TATA KELOLA PERUSAHAAN
Corporate Governance
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Meningkatkan kualitas Perusahaan Terbuka memiliki Komunikasi dan penyampaian √
komunikasi Perusahaan suatu kebijakan komunikasi informasi dari Perseroan
Terbuka dengan Pemegang dengan Pemegang Saham kepada Pemegang Saham/
Saham atau Investor. atau Investor. Investor dilakukan dalam
Improving the quality A public Company has a bentuk keterbukaan informasi
of Public Company communication policy with berdasarkan POJK No. 31/
communication with Shareholders or Investors. POJK.04/2015 tentang
Shareholders or Investors. Keterbukaan atas Informasi atau
Fakta Material oleh Emiten atau
Perusahaan Publik.
Communication and delivery of
information from the Company to
Shareholders/Investors is carried
out in the form of information
disclosure based on POJK No.
31/POJK.04/2015 concerning
Disclosure of Information or
Material Facts by Issuers or Public
Companies.
Perusahaan Terbuka Perseroan mengungkapkan setiap √
mengungkapkan kebijakan informasi bagi Pemegang Saham
komunikasi Perusahaan dan Investor dalam situs web
Terbuka dengan Pemegang Perseroan di www.krakatausteel.
Saham atau Investor dalam com dan situs web Bursa Efek
situs web. Indonesia secara periodik.
A public company discloses The Company discloses any
the communication policy information for Shareholders
of the Public Company with and Investors on the Company's
Shareholders or Investors on website at www.krakatausteel.
the website. com and the Indonesian Stock
Exchange's website periodically.
2 Fungsi dan peran Memperkuat keanggotaan Penentuan jumlah Penentuan jumlah anggota √
Dewan Komisaris dan komposisi Dewan anggota Dewan Komisaris Dewan Komisaris berpedoman
Board of Komisaris mempertimbangkan kondisi pada peraturan perundang-
Commissioner Strengthen the membership Perusahaan Terbuka. undangan yang berlaku dan
Functions and Roles and composition of the Board Determination of the number mempertimbangkan kondisi dan
of Commissioners of members of the Board of kepentingan Perseroan. Jumlah
Commissioners considers anggota Dewan Komisaris
the condition of the Public telah sesuai dengan kondisi
Company Perusahaan. Terdiri dari 6 orang
anggota dan 2 (dua) di antaranya
adalah Komisaris Independen
sesuai dengan POJK No. 33/
POJK.04/2014.
Determination of the number
of members of the Board of
Commissioners is guided by the
applicable laws and regulations
and considers the conditions
and interests of the Company.
The number of members of the
Board of Commissioners is in
accordance with the conditions
of the Company. The Company’s
Board of Commisioners consists
of 6 members and 2 (two) of them
are Independent Commissioners
in accordance with POJK No. 33/
POJK.04/2014.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
304
Page 307
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Penentuan komposisi Komposisi anggota Dewan √
anggota Dewan Komisaris Komisaris telah memenuhi
memperhatikan keberagaman aspek keberagaman keahlian,
keahlian, pengetahuan pengetahuan dan pengalaman
dan pengalaman yang sesuai dengan kebutuhan
dibutuhkan. Perseroan dan Peraturan Menteri
Determination of the Badan Usaha Milik Negara No.
composition of members of PER-10/MBU/10/2020.
the Board of Commissioners The composition of the members
considers the diversity of the Board of Commissioners
of skills, knowledge and has fulfilled the diversity aspects
experience required. of expertise, knowledge and
experience in accordance with
the needs of the Company
and Minister of State-Owned
Enterprises Regulation No. PER-
10/MBU/10/2020.
Meningkatkan kualitas Dewan Komisaris mempunyai Kebijakan tersebut diatur dalam √
pelaksanaan tugas dan kebijakan penilaian sendiri Board Manual Tahun 2020
tanggung jawab Dewan (self assessment) untuk tentang:
Komisaris menilai kinerja Dewan 1. Evaluasi terhadap kinerja
Improving the quality of the Komisaris. Dewan Komisaris dilakukan
implementation of the duties The Board of Commissioners setiap tahun. Hasil evaluasi
and responsibilities of the has a self-assessment policy kinerja Dewan Komisaris
Board of Commissioners to assess the performance of akan dimuat dalam Laporan
the Board of Commissioners. Tahunan dan dilaporkan
kepada RUPS.
2. Evaluasi kinerja Dewan
Komisaris ditetapkan
berdasarkan Key Performance
Indicator (KPI).
The policy is regulated in the 2020
Board Manual including:
1. Evaluation of the performance
of the Board of Commissioners
is carried out every year. The
results of the performance
evaluation of the Board of
Commissioners will be included
in the Annual Report and
reported to the GMS.
2. Evaluation of the performance
of the Board of Commissioners
is determined based on the Key
Performance Indicator (KPI).
Kebijakan penilaian sendiri Kebijakan dan hasil penilaian √
(self assessment) untuk diungkapkan dalam Laporan
menilai kinerja Dewan Tahunan ini pada Bab Tata Kelola
Komisaris, diungkapkan Perusahaan.
melalui Laporan Tahunan The policies and results of the
Perusahaan Terbuka. assessment are disclosed in the
The self-assessment policy Corporate Governance Chapter of
to assess the performance of this Annual Report.
the Board of Commissioners
is disclosed in the Public
Company Annual Report.
2022 Annual Report & Sustainability Report
305 PT Krakatau Steel (Persero) Tbk
Page 308
TATA KELOLA PERUSAHAAN
Corporate Governance
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Dewan Komisaris Kebijakan terkait pengunduran √
mempunyai kebijakan terkait diri anggota Dewan Komisaris
pengunduran diri anggota telah diatur dalam Anggaran
Dewan Komisaris apabila Dasar Perseroan Pasal 14 dan
terlibat dalam kejahatan Board Manual yang merujuk pada
keuangan. peraturan BUMN dan OJK.
The Board of Commissioners Policies related to the resignation
has a policy regarding the of members of the Board of
resignation of members of Commissioners have been
the Board of Commissioners regulated in Article 14 of the
if they are involved in financial Company's Articles of Association
crimes. and the Board Manual which
refers to SOE and OJK regulations.
Dewan Komisaris atau Dewan Komisaris telah memiliki √
Komite yang menjalankan Komite Nominasi dan Remunerasi
fungsi Nominasi dan yang menyusun kebijakan suksesi
Remunerasi menyusun dalam proses Nominasi anggota
kebijakan suksesi Direksi.
dalam proses Nominasi The Board of Commissioners has
anggota Direksi. a Nomination and Remuneration
The Board of Commissioners Committee which formulates
or the Committee that a succession policy in the
carries out the Nomination nomination process for members
and Remuneration function of the Board of Directors.
formulates a succession
policy in the nomination
process for members of the
Board of Directors.
3 Fungsi dan peran Memperkuat keanggotaan Penentuan jumlah anggota Penentuan jumlah anggota √
Direksi dan komposisi Direksi Direksi mempertimbangkan Direksi sudah berpedoman pada
Board of Directors Strengthening the kondisi Perusahaan Terbuka peraturan perundang-undangan
Functions and Roles membership and serta efektivitas dalam yang berlaku dan
composition of the Board of pengambilan keputusan. mempertimbangkan kondisi
Directors Determination of the number Perseroan sebagai Perusahaan
of members of the Board Terbuka. Terdiri dari 6 (enam)
of Directors considers the orang anggota Direksi.
condition of the Public Determination of the number
Company and effectiveness of members of the Board of
in decision-making. Directors is guided by the
applicable laws and regulations
considering the condition of the
Company as a Public Company.
The Company’s Board of Directors
consists of 6 (six) members
Anggota Direksi yang Anggota Direksi yang membawahi √
membawahi bidang bidang akuntansi pada Perseroan
akuntansi atau keuangan yaitu Direktur Keuangan
memiliki keahlian dan/atau berlatar belakang Manajemen
pengetahuan dan Perbankan serta memiliki
di bidang akuntansi. pengalaman dibidang keuangan
Members of the Board selama kurang lebih 20 (dua
of Directors in charge of puluh) tahun.
accounting or finance have Members of the Board of
expertise and/or knowledge Directors who are in charge of the
in accounting accounting field at the Company
are the Director of Finance with
a background in Management
and Banking and have experience
in the field of finance for
approximately 20 (twenty) years.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
306
Page 309
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Meningkatkan kualitas Direksi mempunyai kebijakan Kebijakan penilaian kinerja Direksi √
pelaksanaan tugas dan penilaian sendiri (self dituangkan dalam Board Manual
tanggung jawab Direksi assessment) untuk menilai Perseroan Tahun 2020, dimana
Improving the quality of kinerja Direksi. Dewan Komisaris mengevaluasi
implementation of the duties The Board of Directors has capaian kinerja Direksi untuk
and responsibilities of the a self-assessment policy to kemudian disampaikan kepada
Board of Directors assess the performance of RUPS, ukuran kinerja berdasarkan
the Board of Directors. indikator KPI Korporat.
The policy for assessing the
performance of the Board
of Directors is outlined in
the Company's 2020 Board
Manual, where the Board of
Commissioners evaluates the
performance achievements of
the Board of Directors based on
Corporate KPI indicators to be
submitted to the GMS.
Kebijakan penilaian sendiri Kebijakan penilaian untuk kinerja √
(self assessment) untuk Direksi dan realisasi KPI Direksi
menilai kinerja Direksi telah dimuat dalam laporan
diungkapkan melalui laporan tahunan ini pada Bab Tata Kelola
tahunan Perusahaan Terbuka. Perusahaan.
The self-assessment policy The assessment policy for the
to assess the performance performance of the Board of
of the Board of Directors Directors and the realization of
is disclosed in the Public the Board of Directors' KPIs has
Company's annual report. been contained in the Corporate
Governance Chapter of this
annual report.
Direksi mempunyai kebijakan Kebijakan terkait pengunduran diri √
terkait pengunduran diri anggota Direksi telah diatur dalam
anggota Direksi apabila Anggaran Dasar Perseroan Pasal
terlibat dalam kejahatan 11 dan Board Manual Tahun 2020
keuangan. yang merujuk pada peraturan
The Board of Directors BUMN dan OJK.
has a policy regarding the Policies regarding the resignation
resignation of members of members of the Board of
of the Board of Directors if Directors have been regulated
they are involved in financial in Article 11 of the Company's
crimes. Articles of Association and the
2020 Board Manual which refers
to SOE and OJK regulations.
4 Partisipasi Pemangku Meningkatkan aspek Tata Perusahaan Terbuka memiliki Perseroan memiliki kebijakan √
Kepentingan Kelola Perusahaan melalui kebijakan untuk mencegah untuk mencegah terjadinya
Stakeholders partisipasi pemangku terjadinya insider trading. insider trading dengan melakukan
Participation kepentingan. A public company has a klasifikasi dokumen dan informasi
Improving aspects of policy to prevent insider yang bersifat rahasia dan yang
Corporate Governance trading. bersifat publik, serta menetapkan
through stakeholder pengungkapan informasi
participation publik hanya melalui satu pintu
yaitu Corporate Secretary, dan
kebijakan insider trading tersebut
juga terdapat dalam Pedoman
Etika Bisnis dan Etika Kerja
Perseroan.
The Company has a policy
to prevent insider trading by
classifying confidential and public
documents and information, and
stipulating public information
disclosure only through one door,
namely the Corporate Secretary,
and the insider trading policy is
also contained in the Company's
Business Ethics and Work Ethics
Guidelines.
2022 Annual Report & Sustainability Report
307 PT Krakatau Steel (Persero) Tbk
Page 310
TATA KELOLA PERUSAHAAN
Corporate Governance
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Perusahaan Terbuka memiliki Perseroan memiliki kebijakan √
kebijakan anti korupsi dan anti korupsi dan anti fraud di
anti fraud. antaranya Sistem Manajemen Anti
A public company has anti- Penyuapan, Pedoman Etika Bisnis
corruption and anti-fraud dan Etika Kerja serta Perseroan
policies juga mempunyai Pedoman
Gratifikasi yang bertujuan untuk
mencegah terhadap segala
praktik korupsi sejak dini, serta
Perseroan juga telah menerapkan
SNI ISO 37001 Tentang Sistem
Manajemen Anti Penyuapan.
The Company has anti-corruption
and anti-fraud policies including
the Anti-Bribery Management
System, Guidelines for Business
Ethics and Work Ethics and the
Company also has Gratification
Guidelines which aim to prevent
all corrupt practices from an
early age, and the Company
has also implemented SNI ISO
37001 concerning Anti- Bribery
Management Systems.
Perusahaan Terbuka memiliki Perseroan telah memiliki √
kebijakan tentang seleksi dan kebijakan tentang seleksi dan
peningkatan kemampuan peningkatan kemampuan
pemasok atau vendor. pemasok yang dituangkan dalam
A public company has a Prosedur Pengadaan Barang dan
policy regarding the selection Jasa.
and capacity building of The Company has a policy
suppliers or vendors. regarding the selection and
capacity building of suppliers as
outlined in the Goods and Services
Procurement Procedures.
Perusahaan Terbuka Terdapat dalam Pedoman Etika √
memiliki kebijakan tentang Bisnis dan Etika Kerja khususnya
pemenuhan hak-hak kreditur. pada Bab Etika Perusahaan
A public company has dengan Lembaga Keuangan dan
a policy concerning the Perbankan.
fulfillment of creditor rights. It is contained in the Guidelines
for Business Ethics and Work
Ethics, especially in the Chapter
on Corporate Ethics with Financial
and Banking Institutions.
Perusahaan Terbuka memiliki Perseroan telah memiliki √
kebijakan sistem Whistle kebijakan Whistle Blowing System
Blowing. sejak tahun 2014 yang mencakup
A public company has a media pelaporan yang Perseroan
Whistle Blowing system sediakan, jenis pelanggaran yang
policy dapat dilaporkan, cara pengaduan,
perlindungan dan jaminan
kerahasiaan pelapor, serta tindak
lanjut pelaporan.
The Company has a Whistle
Blowing System policy since 2014
which includes reporting media
that the Company provides, types
of violations that can be reported,
how to complain, protection and
guarantees of confidentiality of
the whistleblower, and follow-up
reporting.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
308
Page 311
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Realisasi
Aspek Prinsip Rekomendasi Kepatuhan Krakatau Steel Realization
No
Aspect Principle Recommendation Krakatau Steel Compliance Sudah Belum
Done Not Done
Perusahaan Terbuka memiliki Perseroan memberikan insentif √
kebijakan pemberian insentif jangka panjang bagi Direksi
jangka panjang kepada berupa Asuransi Purna Jabatan
Direksi dan karyawan. dan bagi Karyawan insentif diatur
A public company has a dalam Perjanjian Kerja Bersama
policy of providing long-term (PKB) maupun SK Direksi.
incentives to the Board of The Company provides long-
Directors and employees. term incentives for the Board
of Directors in the form of
Post-Employment Insurance and
for Employees incentives are
regulated in the Collective Labor
Agreement (PKB) and Directors
Decree
5 Keterbukaan Meningkatkan pelaksanaan Perusahaan Terbuka Perseroan menyampaikan √
Informasi Keterbukaan Informasi. memanfaatkan penggunaan keterbukaan informasi (utamanya
Information Improving the teknologi informasi secara terkait dengan pelaporan-
Disclosure implementation of lebih luas selain situs web pelaporan) melalui teknologi
Information Disclosure. sebagai media keterbukaan informasi berbasis web, di
informasi. antaranya IDXnet, SPE OJK
A public company make use dan BUMN Online. Informasi
of the information technology lain terkait dengan Perseroan
more broadly besides the di luar yang telah diatur oleh
website as a medium for peraturan-perundangan juga
information disclosure. disampaikan melalui media sosial
Perseroan di antaranya Facebook
Official Perseroan, Twitter
@_KRAKATAUSTEEL, Instagram
Official Perseroan dan Channel
Youtube Official Perseroan.
The company conveys information
disclosure (mainly related to
reports) through web-based
information technology, including
IDXnet, SPE OJK and SOE Online.
Other information related to
the Company other than those
regulated by laws and regulations
is also conveyed through the
Company's social media, including
the Company's Facebook Official,
Twitter @_KRAKATAUSTEEL, the
Company's Instagram Official and
the Company's Official Youtube
Channel
Laporan Tahunan Perusahaan Laporan Tahunan Perseroan telah √
Terbuka mengungkapkan mencantumkan Kepemilikan
pemilik manfaat akhir Saham yang mencapai 5% atau
dalam kepemilikan saham lebih.
Perusahaan Terbuka paling The Company's Annual Report has
sedikit 5% (lima persen), disclosed the share ownership of
selain pengungkapan 5% or more.
pemilik manfaat akhir
dalam kepemilikan saham
Perusahaan Terbuka melalui
Pemegang Saham Utama
dan Pengendali.
A public company Annual
Report discloses the ultimate
beneficial owner in the Public
Company share ownership of
at least 5% (five percent), in
addition to disclosure of the
ultimate beneficial owner of
the Public Company share
ownership through the Major
and Controlling Shareholders.
2022 Annual Report & Sustainability Report
309 PT Krakatau Steel (Persero) Tbk
Page 312
07
Page 313
LAPORAN KEBERLANJUTAN Sustainability Report
Page 314
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
IKHTISAR ASPEK
KEBERLANJUTAN
Overview of Sustainability
Aspects
ASPEK EKONOMI [OJK B.1] PENDAPATAN USAHA
Economic Aspect Operating Revenue
2,24
USD
5,75%
miliar
billion
Pendapatan usaha, meningkat 5,75% dari tahun sebelumnya
Operating revenue,5.75% increase from the previous year.
PRODUKSI BAJA
Steel Production
1,88 juta ton
million tons
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
312
Page 315
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
MITRA KERJA/PEMASOK LOKAL
Local Partners/Suppliers
191
NILAI KONTRAK
Contract Value
16,13
RP
miliar
billion
Total nilai kontrak yang diberikan kepada seluruh pemasok.
Total contract value provided to all vendors/suppliers.
2022 Annual Report & Sustainability Report
313 PT Krakatau Steel (Persero) Tbk
Page 316
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
ASPEK LINGKUNGAN [OJK B.2] PENGGUNAAN ENERGI
Environmental Aspect Energy Use
6.120.493 GJ
GJ
17% Penggunaan energi, turun 17% dari tahun
sebelumnya.
Energy use, 17% decrease from the previous
year.
PENGGUNAAN AIR
Water Use
4.034.306 m3
m3
29,5% Penggunaan air, turun 29,5% dari tahun
sebelumnya.
Water use, 29.5% decrease from the
previous year
SUMBER ENERGI BARU TERBARUKAN
New Renewable Energy Source
397,9 GJ
GJ
Penggunaan energi dari sumber energi baru terbarukan.
Energy use from new renewable energy source.
LIMBAH B3 DAN NON-B3
B3 and Non-B3 Waste
42.302,41 ton
tons
48,16% Total limbah B3 dan non-B3, turun
48,16% dari tahun sebelumnya.
Total B3 and non-B3 waste, 48.16%
decrease from the previous year.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
314
Page 317
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
ASPEK SOSIAL [OJK B.3]
Social Aspect
JAM PELATIHAN
Training Hours
61.102 Jam
Hours
Jumlah jam pelatihan yang diberikan kepada karyawan
Total training hours provided to employees
27,11 Jam
Hours
Rata-rata jam pelatihan per karyawan
Average training hours per employee
FATALITAS
Fatality
0
BANTUAN SOSIAL
Social Assistance
3,9
RP
miliar
billion
Total bantuan sosial yang disalurkan
Total social assistance disbursed
2022 Annual Report & Sustainability Report
315 PT Krakatau Steel (Persero) Tbk
Page 318
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
STRATEGI Melalui pendekatan berbasis Environment, Social, dan
KEBERLANJUTAN Governance (ESG), Krakatau Steel menjalankan usaha
berkelanjutan untuk memberikan manfaat, tidak hanya
Sustainability Strategy
[OJK A.1][GRI 2-23] berupa manfaat ekonomi, tetapi juga manfaat sosial
dan lingkungan yang didukung oleh tata kelola yang
kuat.
Through its Environment, Social and Governance (ESG)
approach, Krakatau Steel performs its sustainable
business to provide benefits, not only in terms of economic
advantages, but also in social and environmental benefits
supported by a strong governance.
PENDEKATAN KEBERLANJUTAN SUSTAINABILITY APPROACH
Kehadiran Krakatau Steel sebagai perusahaan baja nasional telah As a national steel producer, Krakatau Steel has contributed
memberikan kontribusi di sektor industri baja dan pertumbuhan significantly to the growth of Indonesia's steel industry and
ekonomi Indonesia. Lebih dari itu, Krakatau Steel berupaya national economy. Moreover, Krakatau Steel also strives to always
memberikan dampak positif bagi lingkungan dan kegiatan deliver a positive impact on the environment and economic
perekonomian masyarakat. Melalui pendekatan berbasis activities of the community. Through an Environment, Social,
Environment, Social, dan Governance (ESG), Krakatau Steel and Governance (ESG) based approach, Krakatau Steel runs a
menjalankan usaha berkelanjutan untuk memberikan manfaat, sustainable business to provide benefits, not only in the form of
tidak hanya berupa manfaat ekonomi, tetapi juga manfaat sosial economic benefits, but also social and environmental benefits
dan lingkungan yang didukung oleh tata kelola yang kuat. supported by strong governance.
ENVIRONMENT ENVIRONMENT
Krakatau Steel berupaya menjawab tantangan perubahan By safeguarding the quality of life and the future of
alam dengan menjaga kualitas hidup dan masa depan natural resources, Krakatau Steel works to respond well
sumber daya alam. Mengingat pentingnya ketersediaan to the challenges that arise due to natural changes. The
lingkungan hidup yang berkualitas bagi generasi mendatang, importance of the availability of a quality environment for
Perseroan senantiasa berupaya mendorong terciptanya future generations encourages the Company to always
keseimbangan dan kelestarian lingkungan menjaga strive to create environmental balance and sustainability,
harmonisasi antara proses bisnis dan manfaat yang by maintaining harmony between business processes and
diberikan kepada lingkungan dan masyarakat sekitar dapat benefits provided to the environment and surrounding
berjalan secara berkelanjutan. Hal ini turut berkontribusi communities in a sustainable manner. This contributes
dalam pencapaian Tujuan Pembangunan Berkelanjutan to the achievement of the Sustainable Development
(TPB) atau Sustainable Development Goals (SDGs), Tujuan Goals (SDGs), Goal 6 Clean Water and Sanitation, Goal
6 Air Bersih dan Sanitasi yang Layak, Tujuan 7 Energi 7 Affordable and Clean Energy, Goal 12 Responsible
Bersih dan Terjangkau, Tujuan 12 Konsumsi dan Produksi Consumption and Production, Goal 13 Climate Action, and
Bertanggung Jawab, Tujuan 13 Penanganan Perubahan Goal 15 Life on Land.
Iklim, dan Tujuan 15 Ekosistem Daratan.
Berbagai upaya telah dilakukan Perseroan untuk memberikan Various efforts have been made by the Company to
keseimbangan antara kegiatan bisnis dengan lingkungan. provide a balance between business activities and the
Seperti menggunakan material ramah lingkungan, environment. Such as using environmentally friendly
pengelolaan energi, pengelolaan air, pengendalian emisi, materials, energy management, water management,
hingga pengelolaan limbah. emission control, and waste management.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
316
Page 319
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
SOCIAL SOCIAL
Krakatau Steel berupaya memberikan dampak positif kepada Krakatau Steel strives to have a positive impact on
lingkungan internal (karyawan) dan eksternal (masyarakat). the internal (employees) and external (community)
Perseroan melakukan berbagai upaya pengembangan environment. The Company makes various efforts to
dan pelatihan karyawan terbaik agar mampu beradaptasi develop and train the best employees, so that they are
dan menjawab tantangan bisnis yang semakin kompetitif able to adapt and answer challenges in an increasingly
saat ini dan masa yang akan datang. Perseroan juga competitive business world today and in the future. The
berkomitmen penuh untuk senantiasa memberikan iklim Company is also fully committed to always providing
kerja yang kondusif, aman, dan nyaman serta terjaminnya a conducive, safe and comfortable working climate,
fasilitas yang dibutuhkan agar setiap karyawan dapat with guaranteed facilities so that every employee can
memberikan kemampuan terbaiknya bagi Perseroan. Hal ini give their best for the Company. This contributes to the
turut berkontribusi dalam pencapaian TPB dengan Tujuan achievement of the SDGs with Goal 1 No Poverty, Goal 2
1 Tanpa Kemiskinan, Tujuan 2 Tanpa Kelaparan, Tujuan Zero Hunger, Goal 3 Good Health and WellBeing, Goal 4
3 Kehidupan Sehat dan Sejahtera, Tujuan 4 Pendidikan Quality Education, Goal 5 Gender Equality, Goal 8 Decent
Berkualitas, Tujuan 5 Kesetaraan Gender, Tujuan 8 Pekerjaan Work and Economic Growth, Goal 9 Industry, Innovation,
Layak dan Pertumbuhan Ekonomi, Tujuan 9 Industri, Inovasi, and Infrastructure, and Goal 10 Reduced Inequality.
dan Infrastruktur, dan Tujuan 10 Berkurangnya Kesenjangan.
Perseroan juga berkomitmen untuk mengendalikan dampak The Company is also committed to controlling the
seluruh kegiatan usaha dengan berpartisipasi aktif dalam impact of all business activities by actively participating
hal pemberdayaan masyarakat. Hal ini ditujukan untuk in community empowerment. This is aimed at realizing
mewujudkan kesejahteraan dan kemajuan masyarakat yang sustainable community welfare and progress through the
berkelanjutan melalui program Tanggung Jawab Sosial Social and Environmental Responsibility (CSR) program
dan Lingkungan (TJSL) serta dana yang dialokasikan telah and the funds allocated have been adjusted to several
disesuaikan dengan beberapa sektor utama. main sectors.
GOVERNANCE GOVERNANCE
Penerapan kegiatan usaha berkelanjutan telah didukung The implementation of sustainable business activities has
oleh tata kelola yang kuat atau Good Corporate Governance been supported by strong governance or Good Corporate
(GCG) dan menjadi instrumen penting untuk bisa dijadikan Governance (GCG) and becomes an important instrument
sebagai tolok ukur bagi para pemangku kepentingan untuk to be used as a benchmark for stakeholders to assess
menilai kinerja aspek-aspek keberlanjutan perusahaan. the performance of the company's sustainability aspects.
Dengan memiliki tata kelola keberlanjutan yang baik dengan By having good sustainability governance with the right
tugas dan fungsi yang tepat, Perseroan dapat menghasilkan tasks and functions, the Company can produce positive
kinerja keberlanjutan yang positif dan memberikan dampak sustainability performance and have an impact on social
kepada sosial dan lingkungan. Hal ini turut berkontribusi and environment. This contributes to the achievement of
pada pencapaian TPB Tujuan 16 Perdamaian, Keadilan, dan SDG Goal 16 Peace, Justice and Strong Institutions and
Kelembagaan yang Tangguh serta Tujuan 17 Kemitraan Goal 17 Partnerships for the Goals.
untuk Mencapai Tujuan.
2022 Annual Report & Sustainability Report
317 PT Krakatau Steel (Persero) Tbk
Page 320
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
TATA KELOLA Dengan memiliki tata kelola keberlanjutan yang baik
KEBERLANJUTAN dengan tugas dan fungsi yang tepat, Perseroan dapat
menghasilkan kinerja keberlanjutan yang positif dan
Sustainability Governance
memberikan dampak kepada sosial dan lingkungan.
By establishing a good sustainability governance with the
right duties and functions, the Company will be able to
generate positive sustainability performance and deliver
positive social and environmental impacts.
Tata kelola keberlanjutan yang didasari pada Good Corporate Sustainability governance that is based on Good Corporate
Governance (GCG) menjadi instrumen penting untuk bisa dijadikan Governance (GCG) has become a benchmark instrument for
sebagai tolok ukur bagi para pemangku kepentingan untuk menilai stakeholders to assess the performance of the Company’s
kinerja aspek-aspek keberlanjutan perusahaan. Dengan memiliki sustainability aspects. By establishing a good sustainability
tata kelola keberlanjutan yang baik dengan tugas dan fungsi yang governance with the right duties and functions, the Company
tepat, Perseroan dapat menghasilkan kinerja keberlanjutan yang will be able to generate positive sustainability performance and
positif dan memberikan dampak kepada sosial dan lingkungan. deliver positive social and environmental impacts.
PENANGGUNG JAWAB PENERAPAN USAHA PARTY IN CHARGE OF SUSTAINABLE BUSINESS
BERKELANJUTAN [OJK E.1] [GRI 2-9] [GRI 2-12] IMPLEMENTATION [OJK E.1] [GRI 2-9] [GRI 2-12]
Seperti yang telah disampaikan pada bab Tata Kelola Perusahaan, As mentioned in the Corporate Governance chapter, the
struktur tata kelola perusahaan terdiri dari Rapat Umum corporate governance structure consists of the General Meeting
Pemegang Saham (RUPS), Dewan Komisaris, dan Direksi. Secara of Shareholders (GMS), the Board of Commissioners, and the
umum Direksi bertugas menjalankan dan bertanggung jawab Board of Directors. In general, the Board of Directors is charged
atas pengurusan Perseroan untuk kepentingan Perseroan sesuai with running and being responsible for the management of the
dengan maksud dan tujuan Perseroan yang ditetapkan dalam Company for the benefit of the Company in accordance with the
Anggaran Dasar. purposes and objectives of the Company as stated in the Articles
of Association.
Perseroan telah memberikan tugas dan tanggung jawab kepada The Company has assigned the Director of Production to be in
Direktur Produksi dalam penerapan Sistem Manajemen dan HSE charge of the implementation of the Company’s Management
Perusahaan, Direktur SDM untuk merencanakan, merumuskan, System and HSE, the Director of Human Resources to plan,
mengendalikan, dan kebijakan pengelolaan Human Capital formulate, control, and manage Human Capital Management
Management, serta bertanggung jawab terhadap program- policies, and to be responsible for social responsibility programs.
program tanggung jawab sosial.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
318
Page 321
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PENGEMBANGAN KOMPETENSI TERKAIT COMPETENCY DEVELOPMENT RELATED TO
KEBERLANJUTAN [OJK E.2] [GRI 2-17] SUSTAINABILITY [OJK E.2] [GRI 2-17]
Pengembangan kompetensi keberlanjutan diperlukan untuk In recent years, social and environmental challenges have grown
menghadapi isu dan tantangan terkait aspek sosial dan lingkungan in complexity and require the development of sustainability
yang semakin berkembang belakangan ini. Perseroan secara rutin competencies. Therefore, on regular basis, the Company provides
memberikan pengembangan kompetensi keberlanjutan kepada members of the Board of Directors and middle management with
anggota direksi dan karyawan di level middle management. competency development on sustainability issues. In 2022, In
Pada tahun 2022, terdapat beberapa program pengembangan 2022, the Board of Directors participated in several competency
kompetensi yang diikuti Direksi melalui kegiatan pelatihan, development programs carried out through training activities,
seminar, sosialisasi, workshop, dan lain sebagainya, seperti seminars, socialization, workshops, and so on. These included
pengelolaan manajemen risiko serta pelatihan dan bimbingan risk management as well as training and technical guidance for
teknis bagi Wajib LHKPN. LHKPN obligors.
PENILAIAN RISIKO ATAS USAHA BERKELANJUTAN RISK ASSESSMENT ON SUSTAINABLE BUSINESS
[OJK E.3] [OJK E.3]
Perseroan menyadari bahwa kegiatan operasional yang The Company is aware that its activities carry potential risks
dijalankan memiliki potensi risiko-risiko yang dapat menghambat that may hinder the Company’s sustainability. Consequently, the
keberlanjutan Perseroan. Oleh karena itu, Perseroan berkomitmen Company is committed to effectively and efficiently managing
secara efektif dan efisien dalam mengelola dan melakukan and handling risks proactively and giving proper attention to
penanganan risiko secara proaktif dan memberikan perhatian capital allocation in the risk control process. Risk management
terhadap alokasi modal dalam proses pengendalian risiko. in the Company aims to ensure that the Company’s operations
Pengelolaan risiko di Perseroan bertujuan untuk memastikan are safe and sustainable by implementing world-class practices.
bahwa kegiatan operasional yang Perseroan lakukan aman dan
berkesinambungan dengan menerapkan praktik-praktik kelas
dunia.
2022 Annual Report & Sustainability Report
319 PT Krakatau Steel (Persero) Tbk
Page 322
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Perseroan menyadari bahwa dalam menghadapi tantangan In the midst of the challenges and global business competition
dan lingkungan persaingan bisnis global maupun dalam environment as well as in its operational activities, the Company is
aktivitas operasional Perseroan terdapat risiko terkait aspek also aware of economic, environmental, and social risks. Therefore,
ekonomi, lingkungan hidup, dan sosial. Penerapan Manajemen the implementation of Risk Management is an important pillar in
Risiko merupakan pilar penting dalam mewujudkan tata kelola realizing good corporate governance and must be an integral part
perusahaan yang baik dan harus menjadi bagian integral dalam of the implementation of the Company’s management system.
pelaksanaan sistem manajemen Perseroan.
Dalam pengelolaan Manajemen Risiko, Department Legal & Risk As part of the effort to manage Risk Management in the
Management sebagai Unit Pengelola Manajemen Risiko (UPMR) Company, The Legal & Risk Management Department as the
di Perseroan bertugas mengkoordinasikan setiap tahapan Risk Management Unit (UPMR) in the Company is tasked with
implementasi manajemen risiko dan melaporkan pemetaan profil coordinating every stage of risk management implementation
risiko Perseroan secara triwulanan kepada Direksi dan Dewan and reporting the Company’s risk profile mapping on a quarterly
Komisaris. basis to the Board of Directors and Board of Commissioners.
Untuk menunjang keandalan pengelolaan manajemen risiko, The Company developed an integrated Risk Management
Perseroan telah mengembangkan Sistem Manajemen System (SMR) in all Work Units to support the reliability of risk
Risiko (SMR) yang terintegrasi di seluruh Unit Kerja. SMR management. SMR was launched in 2019 replacing the Risk
diimplementasikan pada tahun 2019 untuk menggantikan Sistem Management Information System (SIMARIS) that has been
Informasi Manajemen Risiko (SIMARIS) yang diimplementasikan implemented by the Company since 2009. Going forward, SMR will
sejak tahun 2009. Untuk selanjutnya SMR akan terus continue to be developed to manage Project Risk and Corporate
dikembangkan dalam mengelola risiko Proyek dan Risiko Korporat Risk (RKAP). All data entered into the SMR will be verified and
(RKAP). Seluruh data yang masuk ke dalam SMR akan diverifikasi validated at multiple levels starting from the Key Person, Legal &
dan divalidasi secara bertingkat mulai dari Key Person, Legal & Risk Management Department, Head of the relevant Work Unit, to
Risk Management Department, Kepala Unit Kerja terkait, hingga the Head of UPMR.
Kepala UPMR.
SMR akan digunakan oleh Legal & Risk Management Department The SMR will be used by the Legal & Risk Management Department
untuk memantau dan mengevaluasi risiko unit kerja serta to monitor and evaluate work unit risks and serve as the basis
dijadikan dasar dalam pembuatan laporan triwulanan. Informasi for preparing quarterly reports. The information generated
yang dihasilkan melalui SMR juga digunakan oleh Internal through the SMR is also used by Internal Audit in assisting the
Audit dalam membantu pelaksanaan proses audit unit kerja implementation of the risk-based audit process.
berdasarkan risiko (Risk Based Audit).
HUBUNGAN DENGAN PEMANGKU KEPENTINGAN RELATIONSHIP WITH STAKEHOLDERS
[OJK E.4] [OJK E.4]
Pemangku kepentingan merupakan salah satu kunci bagi For the company to implement sustainable business practices,
Perseroan untuk menjalankan praktik bisnis berkelanjutan stakeholders are a crucial component, so stakeholders hold a
sehingga pemangku kepentingan mendapat kedudukan yang very important position within the organization. Moreover, the
sangat penting bagi perusahaan. Perseroan juga berusaha Company strives to ensure that all stakeholders benefit from the
memastikan bahwa seluruh pemangku kepentingan mendapatkan Company’s business activities.
manfaat berkelanjutan dari kegiatan usaha yang dijalankan.
Perseroan selalu berusaha menjalin hubungan baik dengan In order to establish good relationships with stakeholders in the
pemangku kepentingan dengan mendengar aspirasi, kebutuhan, areas of operations, the Company has taken steps to listen to
ide, saran, dan kritik di wilayah operasional. Perseroan juga their aspirations, needs, ideas, suggestions, and criticisms. The
berusaha melibatkan pemangku kepentingan melalui berbagai Company also tries to engage stakeholders through various
pendekatan seperti pertemuan berkala, seminar, survei kepuasan, approaches such as periodic meetings, seminars, satisfaction
dan kegiatan-kegiatan lainnya yang sesuai dengan karakteristik surveys, and other activities, that is in accordance with the
pemangku kepentingan tersebut. characteristics of these stakeholders.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
320
Page 323
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
METODE PELIBATAN PEMANGKU KEPENTINGAN [OJK E.4] [GRI 2-29]
Stakeholder Engagement Methods
Pemangku Kepentingan Metode Pendekatan Fokus Perhatian
Stakeholders Approach Focus of Attention
Pemegang Saham/Investor RUPS • Kinerja keuangan dan kinerja operasional
Shareholders/Investors GMS • Rencana bisnis ke depan
• Financial and operational performance
• Future business plan
Karyawan • Pendidikan dan pelatihan • Pengembangan karier
Employees • Penilaian kinerja • Fasilitas dan manfaat
• Employee engagement survey • Lingkungan kerja yang aman, nyaman, dan kondusif
• Program-program pelibatan karyawan • Keselamatan dan kesehatan kerja
• Education and training • Career development
• Performance appraisal • Facilities and benefits
• Employee engagement survey • Safe, comfortable and conducive work environment
• Employee engagement programs • Occupational safety and health
Pemerintah Pusat dan Pemerintah Daerah • Pertemuan rutin Kontribusi terhadap pembangunan nasional dan daerah
Central and Local Government • Laporan kinerja Contribution to national and regional development
• Regular meeting
• Performance report
Masyarakat dan Komunitas Lokal • Pertemuan rutin • Kontribusi terhadap pengembangan masyarakat dan
Society and Local Communities • Kegiatan-kegiatan PUMK dan CSR/TJSL pemberdayaan komunitas
• Regular meeting • Peningkatan kompetensi masyarakat
• PUMK and CSR/TJSL activities • Contribution to community development and
community empowerment
• Increased community competence
Mitra Bisnis • Proses tender • Transparansi tender
Business Partner • Pertemuan berkala (bila dibutuhkan) • Pembayaran dan termin pembayaran yang sesuai
• Bidding process • Biddingransparency
• Periodic meetings (if needed) • Appropriate payment and payment terms
2022 Annual Report & Sustainability Report
321 PT Krakatau Steel (Persero) Tbk
Page 324
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
KRAKATAU STEEL Performa kinerja keuangan Krakatau Steel terus
DALAM MEMBERIKAN menunjukkan hasil positif hingga akhir tahun. Hal
tersebut menunjukkan bahwa tahun 2022 menjadi
MANFAAT EKONOMI tahun ketiga bagi Perseroan sejak tahun 2020
BERKELANJUTAN membukukan keuntungan berturut-turut.
Krakatau Steel in its Role
Providing Sustainable Krakatau Steel continued to deliver strong financial results
Economic Benefits as the fiscal year progressed towards it end. This means the
Company delivered positive bottom line in three consecutive
years, from 2020 through 2022.
Perseroan menyadari bahwa kinerja ekonomi adalah kunci bagi The Company realizes that economic performance is the key
keberlanjutan industri di masa depan. Tahun 2022 menjadi to industry sustainability in the future. Fiscal 2022 was by itself
tantangan tersendiri sebab dunia sedang dihadapkan dengan a challenging year due to the global recession it presented.
ancaman resesi global. Untuk itu, kami terus berupaya untuk This underlies why we strive for added value as we increased
meningkatkan produksi dan penjualan yang berfokus pada production and sales, optimized production and sales levels,
peningkatan nilai tambah produk, optimalisasi tingkat produksi and executed the right strategic policies and run efficient cost
dan penjualan, serta implementasi kebijakan strategis dalam management.
pengelolaan biaya yang tepat dan efisien.
STRATEGI DAN INISIATIF STRATEGIES AND INITIATIVES
Sebagai salah satu subsektor andalan manufaktur, industri besi As one of the main manufacturing sub-sectors, the iron and steel
dan baja memiliki banyak tantangan yang masih akan dihadapi industry posed many challenges to the Company. Among them
oleh Perseroan. Di antaranya, utilisasi industri baja nasional yang are the comparatively low utilization of the national steel industry
terbilang masih rendah akibat tingginya barang impor. Oleh karena due to large volume of imported steel. To surmount the challenges
itu, diperlukan strategi dan inisiatif yang tepat dari Perseroan serta the Company needed the right strategies and initiatives and
dukungan pemerintah untuk menghadapi tantangan di berbagai government support.
aspek tersebut.
Selain menghadapi beberapa tantangan, Perseroan juga memiliki But coming with the challenges were some opportunities,
peluang terutama dalam menyambut konsumsi baja nasional especially as we expect a growth in national steel consumption in
yang diproyeksikan mengalami pertumbuhan pada tahun 2023. This growth in steel consumption is to be buoyed by some
2023. Beberapa faktor yang diperkirakan akan mempengaruhi factors the national and private strategic projects, particularly in
pertumbuhan konsumsi baja antara lain masih berlanjutnya the infrastructure and energy sectors will still continue in 2023.
proyek-proyek strategis nasional dan swasta, khususnya di sektor Adding to the positive outlook is the planned development of
infrastruktur dan energi. Selain itu, pembangunan Ibu Kota Negara the National Capital City (IKN), the electric vehicle project, and
(IKN), proyek kendaraan listrik, dan adanya kebijakan Pemerintah the recently passed bill on Increasing Use of Domestic Products
Indonesia terkait program Peningkatan Penggunaan Produk (P3DN) into act and the imposition of Anti-Dumping Duties
Dalam Negeri (P3DN) serta pengenaan Bea Masuk Anti-Dumping (BMAD) on imported steel that will also likely push the country’s
(BMAD) terhadap baja impor turut berdampak pada naiknya steel consumption.
konsumsi baja dalam negeri.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
322
Page 325
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Berangkat dari tantangan dan peluang tersebut, Perseroan Having in mind the challenges and opportunities, the Company
kembali menyesuaikan dan menetapkan strategi dan inisiatif has re-adjusted and set strategies and initiatives to improve
dalam meningkatkan kinerja ekonomi di tahun 2022 dengan economic performance in 2022 after external and internal
memperhatikan kondisi eksternal, internal, dan nilai-nilai conditions and sustainability values are weighed. Here are some
keberlanjutan. Berikut ini adalah beberapa strategi yang dilakukan of the strategies we executed in 2022:
Perseroan pada 2022:
• Inkind HSM#2 pada Krakatau Posco • Inkind HSM#2 at Krakatau Posco
Dalam rangka pengembangan kluster baja 10 juta ton di In order to develop a 10 million ton steel cluster in Cilegon,
Cilegon, Perseroan telah bekerja sama dengan POSCO the Company has collaborated with POSCO to establish a
mendirikan JV, yaitu PT Krakatau Posco (PTKP). Di mana JV, PT Krakatau Posco (PTKP), where the Company has 30%
saat ini kepemilikan Perseroan di PTKP sebesar 30%. Untuk ownership. To provide confidence towards the continuity of
memberikan keyakinan kelangsungan investasi dan kerja the Company’s and POSCO’s investment and cooperation, as
sama Perseroan dan POSCO, serta untuk merealisasikan well as to realize the plan to develop a 10 million ton steel
rencana pengembangan kluster baja 10 juta ton, saat cluster, the Company is looking at an additional capital
ini Perseroan juga berencana melakukan penambahan investment in the form of an HSM # 2 factory to PTKP.
penyertaan modal berupa pabrik HSM#2 ke PTKP.
• Pelunasan Kewajiban kepada Commerzbank & AKA • Settlement of Obligations to Commerzbank & AKA
Selanjutnya, pada 11 Oktober 2022, Perseroan melalui Furthermore, on October 11, 2022, the Company under
perjanjian dengan PT KP atas transaksi HSM#2 telah agreement with PT KP for the HSM # 2 transaction has fully
melakukan pelunasan kewajibannya kepada Commerzbank settled its financial obligations to Commerzbank & AKA which
& AKA yang meliputi kewajiban pokok sebesar USD216 juta. included a principal obligation of USD216 million.
• Optimalisasi Aset: Realisasi USD50 juta • Asset Optimization: Realization of USD50 million
• KSI Divestment: Realisasi USD200 juta • KSI Divestment: Realization of USD200 million
• KSI telah melakukan Divestasi fase 1 atas PT KDL sebesar • KSI did phase 1 divestment of PT KDL by 70% and PT KTI 49%
70% dan PT KTI 49%
2022 Annual Report & Sustainability Report
323 PT Krakatau Steel (Persero) Tbk
Page 326
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
NILAI EKONOMI YANG DIHASILKAN DAN ECONOMIC VALUE GENERATED AND DISTRIBUTED
DIDISTRIBUSIKAN
Performa kinerja keuangan Krakatau Steel terus menunjukkan Krakatau Steel continued to deliver strong financial results as the
hasil positif hingga akhir tahun. Hal tersebut menunjukkan bahwa fiscal year progressed towards it end. This means the Company
tahun 2022 menjadi tahun ketiga bagi Perseroan sejak tahun delivered positive bottom line in three consecutive years, from
2020 membukukan keuntungan berturut-turut. Nilai ekonomi 2020 through 2022. There is no doubt that the added economic
yang berdampak positif di tengah isu resesi ekonomi global ini value has great impacts on the Company’s sustainability in midst
tentunya memberikan dampak yang besar dalam keberlanjutan of the global economic recession.
Perseroan.
Hal ini tak lepas dari upaya Perseroan untuk terus menjaga This is inseparable from the Company’s efforts to continue to
pertumbuhan kinerja ekonomi yang positif dengan melakukan deliver positive growth in economic performance as we executed
berbagai strategi dan inovasi pengembangan di berbagai sektor, various development strategies and innovations in various sectors,
seperti pengembangan bisnis strategis, peningkatan efisiensi such as strategic business development, increasing operational
dan efektivitas operasional, serta membina hubungan yang baik efficiency and effectiveness, and fostering good relations with
dengan seluruh pemangku kepentingan. Sehingga diharapkan, all stakeholders. We are hoping to see positive impacts of this
usaha performa kinerja yang gemilang ini bisa memberikan outstanding performance on people’s welfare, environmental
dampak yang baik bagi kesejahteraan masyarakat, kelestarian sustainability, and other stakeholders.
lingkungan, maupun pemangku kepentingan lainnya.
Pada tahun 2022, Perusahaan mendapatkan pendapatan usaha In 2022, the Company delivered USD2.24 billion in operating
sebesar USD2,24 miliar. Angka ini meningkat 5,75% dibanding revenue. This was 5.75% higher than the previous year’s
tahun sebelumnya. Selain itu berbagai efisiensi yang dilakukan figure. In addition, with various efficiencies measures we
oleh Perseroan juga memberi dampak atas penurunan biaya undertook, we managed to reduce variable costs and fixed costs
variable (variable cost) dan biaya tetap (fixed cost) masing- by 4% and 22% respectively. In terms of sales achievements,
masing menurun sebesar 4% dan 22%. Dari sisi capaian despite having a lower working capital in 2022 than in 2021,
penjualan, walaupun modal kerja di tahun 2022 relatif lebih rendah the Company was able to record a steel sales volume of 2,022
dibandingkan tahun 2021, Perseroan mampu mencatatkan thousand tons or reached 94.72% of the 2022 RKAP target.
penjualan volume baja sebesar 2.022 ribu ton atau mencapai The Company's success in driving sales volume is directly
94,72% dari target RKAP tahun 2022. Keberhasilan Perseroan proportional to the increase in sales value in 2022 so that it is
dalam mendorong volume penjualan berbanding lurus dengan recorded at USD2.24 billion, up 5.75% from the previous year of
kenaikan nilai penjualan di tahun 2022 sehingga dibukukan USD2.12 billion.
sebesar USD2,24 miliar, naik 5,75% dari tahun sebelumnya
sebesar USD2,12 miliar.
Dengan kinerja top line yang konsisten Perseroan berhasil Supported by consistent top line performance, the Company
mempertahankan laba bersih pada tahun 2022 positif dengan managed to maintain a positive net profit in 2022 with a value of
nilai sebesar USD22,64 juta, serta membukukan EBITDA sebesar USD22.64 million, and booked EBITDA of USD108.72 million.
USD108,72 juta.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
324
Page 327
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
TABEL NILAI EKONOMI YANG DIPEROLEH DAN DIDISTRIBUSIKAN [GRI 201-1]
Table of Economic Value Generated and Distributed (Dalam Ribuan USD | In thousand USD)
Uraian 2022 2021 Description
Pendapatan Neto 2.238.533 2.116.752 Net Revenue
Nilai Ekonomi yang Diperoleh 2.238.533 2.116.752 Economic Value Attained
Beban Umum dan Administrasi 96.779 80.157 General and Administrative Expense
Beban Operasi Lainnya (incl HPP) 2.036.065 1.914.731 Other Operating Expenses (incl HPP)
Biaya CSR 643 814 CSR costs
Nilai Ekonomi yang Didistribusikan 2.133.487 1.995.702 Distributed Economic Value
Nilai Ekonomi yang Ditahan*) 105.046 121.050 Economic Value Retained*)
*)
Nilai ekonomi yang ditahan bukanlah laba perusahaan, melainkan nilai ekonomi yang diperoleh (pendapatan) kemudian dikurangi biaya operasional dan lingkungan, pengelolaan SDM,
dan TJSL | The retained economic value is not the company’s profit, but rather the economic value earned (revenue) then deducted from operational and environmental costs, HR
management, and CSR.
Satuan
Uraian 2022 2021 Description
Unit
Jumlah Karyawan Orang | People 2.254 2.730 Total Employee
Pendapatan Neto USD Juta | million 2,24 2,12 Net Revenue
Laba Periode Berjalan USD Juta | million 23 44 Net Profit
Penjualan Juta Ton | Million Tons 2,02 2,05 Sales
Produksi Baja Juta Ton | Million Tons 1,88 1,97 Production
Liabilitas USD Miliar | Billion 2,61 3,19 Liability
Ekuitas USD Miliar | Billion 0,55 0,59 Equity
Aset USD Miliar | Billion 3,16 3,77 Asset
Produk Hilirisasi Produk | Product 3 11 Downstream Product
Total Mitra Kerja/Pemasok Mitra | Partner 562 559 Total Partners/Suppliers
Total Mitra Kerja/Pemasok Lokal Mitra | Partner 191 189 Total Local Partners/Suppliers
PERBANDINGAN PROYEKSI DAN REALISASI PROJECTION VS REALIZATION
Tahun 2022 memang belum sepenuhnya lepas dari bayang- The year 2022 was not completely freed from the clouds of the
bayang pandemi COVID-19. Bahkan, isu global terkait resesi COVID-19 pandemic. Adding to this as a new global threat were
ekonomi pun menjadi ancaman baru sebagai dampak dari kondisi global issues related to economic recession. Nevertheless, we are
pandemi. Meski demikian, Perseroan patut bersukur atas kinerja grateful for stronger economic performance in 2022 compared to
ekonomi yang justru mengalami peningkatan di 2022 dan semakin the previous year. In general, we ensure that what the Company
tumbuh baik dibanding tahun sebelumnya. Secara garis besar, delivered in 2022 did meet our stated performance targets. What
Perseroan bisa memastikan bahwa realisasi kinerja 2022 sudah makes it even more impressive is that we have managed to deliver
mencapai target yang telah ditetapkan. Bahkan, keberhasilan ini positively for three years in a row.
sudah dicapai oleh Perseroan selama tiga tahun berjalan.
TABEL PERBANDINGAN PROYEKSI DAN REALISASI VOLUME PRODUKSI, PENDAPATAN NETO, LABA/(RUGI) [OJK F.2]
Table of Comparison of Production Volume Projection and Realization, Net Income, Profit/(Loss)
2022 2021* 2020*
Uraian Target Realisasi Target Realisasi Target Realisasi Description
Target Realization Target Realization Target Realization
Volume Produksi (Ton) 2.071.009 1.880.560 1.893.130 1.968.221 1.778.045 1.593.083 Production Volume
Pendapatan Neto (USD ribu) 2.558.095 2.238.533 2.030.483 2.116.752 1.395.706 1.353.657 Net Revenue (USD thousand)
Laba/Rugi Tahun Berjalan 72.760 22.644 59.902 43.742 (81.520) 23.481 Income/Loss of the Currentt Year
(USD ribu) (USD thousand)
2022 Annual Report & Sustainability Report
325 PT Krakatau Steel (Persero) Tbk
Page 328
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Sejak awal tahun 2019, Perseroan sebenarnya telah melakukan Since early 2019, we have undergone a comprehensive
program transformasi secara menyeluruh dari sisi keuangan, transformation program from financial, business and
bisnis, maupun organisasi. Program transformasi ini pun telah organizational perspectives. This transformation program
menunjukkan hasil yang signifikan dalam perbaikan kinerja has resulted in significant results in improving the Company’s
Perseroan. Di mana Perseroan berhasil membukukan laba bersih performance. We delivered positive bottomline for three years in
secara berturut-turut di tahun 2020 sebesar USD23,5 juta, setelah a row with USD23.5 million in 2020, after eight year of lossess.
sebelumnya mengalami kerugian selama 8 tahun terakhir.
Pada volume penjualan, terjadi sedikit penurunan 1,56% dari There was a slight decrease in sales volume, 1.56% from last year,
tahun lalu dan relatif stabil. Faktor supply dan demand dunia and it remained relatively stable. World supply and demand have
menyebabkan harga bahan baku baja mengalami peningkatan caused steel raw material prices to increase by 100%.
mencapai 100%.
PROPORSI PEMBELIAN KEPADA PEMASOK PROPORTION OF PURCHASE TO SUPPLIERS
Krakatau Steel menyadari pentingnya menjaga tata kelola rantai Krakatau Steel knows all to well the importance of supply chain
pasokan demi menunjang kelancaran kegiatan operasional. governance for seamless operations. We work to achieve by
Hal ini dilaksanakan dengan menjaga dan menjalin komunikasi keeping an effective communication with our goods and services
yang baik bersama pihak penyedia barang dan jasa. Krakatau suppliers. We maintain healthy interactions with our suppliers
Steel selalu berusaha menjaga interaksi dengan para pemasok to ensure they remain synergistic and professional with the
agar tetap sinergis dan profesional dengan prinsip praktik usaha principles of legal, efficient, fair, transparent, objective and honest
yang sah, efisien, wajar (fair), transparan, objektif, dan jujur, business practices, in accordance with applicable procurement
sesuai dengan dokumen pengadaan dan kebijakan manajemen documents and supply chain management policies.
pengelolaan rantai pasokan yang berlaku.
16,125
Rp
miliar
billion
Total nilai kontrak yang diberikan kepada seluruh pemasok pada 2022.
Total contract value awarded to all suppliers in 2022.
TANTANGAN PERUBAHAN IKLIM CLIMATE CHANGE CHALLENGES
Perubahan iklim adalah salah satu faktor utama yang Climate change is one of the main factors accelerating the
mempercepat keadaan darurat kemanusiaan. Di tahun 2022 humanitarian emergency. We could see in 2022 the undeniable
dapat dilihat bahwa peran perubahan iklim dalam mempercepat role of climate change in accelerating the global humanitarian
krisis kemanusiaan global tidak dapat disangkal. Pemerintah pun crisis. The government play a major part in responding to the
turut merespon ancaman perubahan iklim dengan berkontribusi threat of climate change by contributing to a series of activities
dalam rangkaian kegiatan Conference of the Parties (COP) United at the Conference of the Parties (COP) of the United Nations
Nations Framework Convention on Climate Change (UNFCCC) Framework Convention on Climate Change (UNFCCC) which was
yang dibentuk sejak tahun 1992. Dari sini terbentuklah beberapa formed in 1992. Born of this convention were some agreements,
kesepakatan, seperti Paris Agreement dan Glasgow Pacts. such as the Paris Agreement and the Glasgow Pacts. Indonesia
Indonesia berkomitmen menurunkan CO2 melalui Nationally has pledged its commitment to reduce CO2 through the Nationally
Determined Contribution (NDC) yang sudah disampaikan dalam Determined Contribution (NDC) which has been submitted in the
Paris Agreement. Di mana dinyatakan bahwa Indonesia akan Paris Agreement. Under the agreement, Indonesia is to reduce
menurunkan 29% persen dengan menggunakan sumber daya 29% percent using its own resources or 41% with international
sendiri atau 41% dengan dukungan internasional. support.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
326
Page 329
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Sebagai upaya dalam memitigasi perubahan iklim, Perseroan juga As an effort to mitigate climate change, we have already adopted
telah menerapkan kebijakan paperless office yang bertujuan untuk paperless office policy to reduce paper usage. To realize this
mengurangi pemakaian kertas. Untuk mewujudkan komitmen commitment, the Company has created an Integrated Records
ini, Perseroan telah membuat Sistem Manajemen Arsip Terpadu Management System (SMART) to facilitate making official
(SMART) untuk keperluan pembuatan memo dinas, pemanfaatan memos, using e-mail for work, and developing digital platforms
e-mail untuk bekerja, dan pengembangan platform digital untuk for internal and external interests of the Company’s business
kepentingan internal ataupun eksternal kegiatan bisnis Perseroan. activities.
Selain itu, sebagai upaya berkelanjutan, Perseroan mendukung In addition, as an ongoing effort, the Company supports the
target NDC Pemerintah Indonesia melalui peta jalan dekarbonisasi Indonesian Government’s NDC target through a decarbonization
untuk mewujudkan proses produksi baja yang rendah emisi. roadmap to run a low-emission steel production process. In this,
Terkait hal ini, Perseroan juga telah membuat beberapa program the Company has also made several emission reduction programs
penurunan emisi melalui inisiatif penghematan energi, seperti: through energy saving initiatives, such as:
No Nama Investasi Investment
1 Pemanfaatan PLTS (Pembangkit Listrik Tenaga Surya) di Gedung Teknologi Utilization of PLTS (Solar Power Plant) in the Technology Building
2 Pemanfaatan PLTS (Pembangkit Listrik Tenaga Surya) di COP Utilization of PLTS (Solar Power Plant) at COP
3 Pemasangan atap transparan di gudang pabrik Installation of a transparent roof in a factory warehouse
4 Konversi lampu ke LED Convert lamp to LED
5 Pemanfaatan Coke Oven Gas/COG (waste gas) di furnace HSM #1 Utilization of Coke Oven Gas/COG (waste gas) in HSM #1 furnace
6 Pemanfaatan BFG (waste gas) di boiler CRM Utilization of BFG (waste gas) in CRM boilers
7 Pemanfaatan Coke Oven Gas/COG COG (waste gas) di furnace WRM Utilization of Coke Oven Gas/COG COG (waste gas) in the WRM furnace
Peta jalan dekarbonisasi perusahaan sebagai langkah nyata mendukung negara dalam mewujudkan NDC yang sudah disepakati
Company decarbonization roadmap as a concrete step to support the country in realizing the agreed NDCs
Short Term (28 KTon CO2 to be reduced in 2022) Long Term (4,375 KTon CO2 to be reduced in 2060)
Renewable Energy Natural Gas Based Direct Reduction – EAF Route
1 1
19.7 • Solar Cell for Office Building (100 kWp)
• Floating Solar Cell for Krakatau Tirta Industry (16 MWp)
1,600 Compared to BF – BOF route
KTon CO2 • Solar Cell for: KTon CO2
per year a. Krakatau Pipe Industries (300 kWp) per year
b. Krakatau Bandar Samudera's Warehouse (600 kWp)
Coke Oven Gas (COG) for Reheating Furnace's fuel Carbon Capture Technology for Blast Furnance Off Gas (BFG)
2 2
5.5 975 62% CO2 from BFG is captured by CO2 Absorption system and used as by products
by different off takers (Food Industry)
KTon CO2 KTon CO2
per year per year
Implementatin of ISO 50001 Hydrogen Based Direct Reduction
3 3
2.7 • Standards for Energy Management System
• Policy of Energy Uses in Cororation
1,800 Slab Production 1.2 Mio Tons per Annual
KTon CO2 • Certified Manager and Auditor Energy KTon CO2
per year • Energy performance Indicator (EnPI) per year
2022 Annual Report & Sustainability Report
327 PT Krakatau Steel (Persero) Tbk
Page 330
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
KRAKATAU Berbagai upaya dilakukan Perseroan untuk menjaga
STEEL DALAM keseimbangan lingkungan, masyarakat, dan ekonomi
serta mewujudkan tujuan pembangunan berkelanjutan.
MELESTARIKAN Usaha ini diterapkan berdasarkan Sistem Manajemen
LINGKUNGAN Lingkungan ISO 14001:2015, yang sudah dijalankan
Krakatau Steel oleh kami sejak tahun 1997.
in Environmental
Preservation Role The Company has made various efforts to maintain a
balance between the environment, society and the economy
and to achieve sustainable development goals. In running
the business, we have adopted the ISO 14001: 2015
Environmental Management System since 1997.
Tahun 2022 merupakan tantangan bagi Perseroan untuk 2022 was a challenge for the Company as we embarked on the
memasuki era pemulihan pasca-pandemi. Krakatau Steel post-pandemic recovery era. Krakatau Steel has been seeking to
berupaya menjawab tantangan perubahan alam dengan menjaga answer the challenges of depleting nature by protecting the quality
kualitas hidup dan masa depan sumber daya alam. Mengingat of life and the future of natural resources. We know the importance
pentingnya ketersediaan lingkungan hidup yang berkualitas bagi of leaving a quality environment for future generations, and that’s
generasi mendatang, Perseroan senantiasa berupaya mendorong why we always strive to create environmental sustainability and
terciptanya keseimbangan dan kelestarian lingkungan menjaga balance between business processes and the benefits we can
harmonisasi antara proses bisnis dan manfaat yang diberikan provide to the environment and surrounding communities.
kepada lingkungan dan masyarakat sekitar dapat berjalan secara
berkelanjutan.
KOMITMEN PENERAPAN SISTEM MANAJEMEN COMMITMENT TO ENVIRONMENTAL
LINGKUNGAN [GRI 3-3] MANAGEMENT SYSTEM [GRI 3-3]
Sebagai perusahaan pionir yang bergerak dalam bidang industri As a company that pioneered the national steel industry, we are
baja nasional, kami menyadari sepenuhnya bahwa aktivitas kami fully aware that our activities are all about processing natural
tak jauh dari mengolah sumber daya alam. Oleh karena itu, kami resources. Therefore, our principle is how we can preserve the
berprinsip untuk selalu menjaga kelestarian lingkungan demi environmental in order to maintain business sustainability in the
keberlangsungan usaha di masa mendatang yang dituangkan future as outlined in Krakatau Steel’s management system policy.
dalam kebijakan sistem manajemen Krakatau Steel.
Tanggung jawab terhadap kinerja pengelolaan lingkungan berada The responsibility to manage environmental performance is
pada Direktorat Produksi, khususnya HSE Department yang assigned to the Production Directorate, particularly the HSE
memiliki Dinas Environmental Control. Dinas Environmental Department who has Environmental Control Service. The
Control melakukan pengelolaan lingkungan baik terhadap Department of Environmental Control runs environmental
pengendalian pencemaran air, pengendalian pencemaran management on water pollution control, air pollution control,
udara, dan pengelolaan limbah bahan berbahaya dan beracun. and management of hazardous and toxic waste materials. This
Selanjutnya, kebijakan sistem manajemen Krakatau Steel ini steel management system policy for continuous environmental
ditandatangani oleh Direktur dan Komisaris untuk senantiasa management and preservation has been signed by the Directors
melakukan pengelolaan dan pelestarian lingkungan. Dalam and Commissioners. In environmental technical operations, there
operasional teknis lingkungan, juga terdapat Sasaran Kerja are also HSE Department Work Targets (SKU) that are set in
Unit (SKU) Department HSE yang ditetapkan dalam melakukan running environmental management.
pengelolaan lingkungan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
328
Page 331
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Selain itu, Perseroan juga berpedoman pada Kebijakan Sistem In addition, the Company take guidance from Krakatau Steel
Manajemen Krakatau Steel (SMKS) poin ke-2 yang berbunyi: Management System Policy (SMKS) the second point which reads:
“Melaksanakan Perlindungan Lingkungan, Keselamatan dan “To Implement Environmental Protection, Occupational Health
Kesehatan Kerja, Efisiensi dan Konservasi Sumber Daya Alam and Safety, Efficiency and Conservation of Natural Resources by
dengan cara menerapkan Siatem Manajemen Lingkungan, implementing an Environmental, Health and Safety Management
Kesehatan dan Keselamatan Kerja yang memenuhi Peraturan System that comply with applicable laws and regulations to
Perundang-undangan yang berlaku untuk mencegah pencemaran prevent pollution and negative impacts on the environment as well
dan dampak negatif terhadap lingkungan serta menciptakan as create a healthy and safe work environment”, we will continue
lingkungan kerja yang sehat dan aman”, kami akan terus maju to advance and remain active in keeping the commitment to
dan aktif dalam menjaga komitmen terciptanya keseimbangan create balance and environmental sustainability.
dan kelestarian lingkungan hidup.
Berbagai upaya dilakukan Perseroan untuk menjaga The Company has made various efforts to maintain a balance
keseimbangan lingkungan, masyarakat, dan ekonomi serta between the environment, society and the economy and to achieve
mewujudkan tujuan pembangunan berkelanjutan. Usaha ini sustainable development goals. In running the business, we have
diterapkan berdasarkan Sistem Manajemen Lingkungan ISO adopted the ISO 14001: 2015 Environmental Management System
14001:2015, yang sudah dijalankan oleh kami sejak tahun 1997. since 1997. Under the system, our management system is always
Di mana sistem penerapan manajemen selalu diaudit secara rutin audited regularly and periodically by an Independent Certification
dan berkala oleh Badan Sertifikasi yang Independen. Selain itu, The Company also implements SNI ISO/IEC 17025:2008
Perseroan juga menerapkan Sistem Manajemen Laboratorium Environmental Laboratory Management System which aims to
Lingkungan SNI ISO/IEC 17025:2008 yang bertujuan untuk measure the implementation of environmental management.
mengukur pelaksanaan pengelolaan lingkungan.
2022 Annual Report & Sustainability Report
329 PT Krakatau Steel (Persero) Tbk
Page 332
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
PENGGUNAAN MATERIAL RAMAH LINGKUNGAN USE OF ENVIRONMENT FRIENDLY MATERIALS
[OJK F.5] [GRI 301-1] [GRI 301-2] [OJK F.5] [GRI 301-1] [GRI 301-2]
Krakatau Steel akan selalu berusaha semaksimal mungkin Krakatau Steel always uses environmentally friendly materials
dalam menggunakan material ramah lingkungan. Terkait hal whenever possible. In this regard, the Company always pays heed
ini, Perseroan selalu memperhatikan ketentuan dan peraturan to the provisions and regulations that have been set, such as the
yang telah ditetapkan, seperti penggunaan material yang mudah use of easily decomposed materials or materials that contain no
terurai, ataupun material yang bebas dari kandungan dan produk harmful ingredients and products to the environment.
berbahaya bagi lingkungan.
Sepanjang tahun 2022, material yang kami gunakan bisa didaur Throughout 2022, we used recyclable materials. For example,
ulang pasca penggunaan. Seperti, fasilitas di pabrik Iron Steel our facilities at the Iron Steel Making factory also used scraps
Making juga menggunakan material daur ulang berupa scrap to increase the iron content in steelmaking. In addition, the Cold
untuk meningkatkan kandungan besi dalam pembuatan baja. Rolling Mil factory where the Company’s Acid Regeneration Plant
Selain itu di pabrik Cold Rolling Mil yang terdapat fasilitas Acid facility is, uses HCL that is processed from recycled WPL waste.
Regeneration Plant menggunakan limbah WPL yang diolah
menjadi HCL.
Pada tahun 2022, kami berhasil mengolah limbah Waste Pickle In 2022, we succeeded in processing Waste Pickle Liquor waste
Liquor ke dalam Acid Regeneration Plant untuk menjadi HCL. into an Acid Regeneration Plant to produce HCL. As a result, 70%
Hasilnya ada sebanyak 70% dari limbah WPL yang dihasilkan bisa of our WPL were recyclable for reuse. Meanwhile, we temporarily
kami daur ulang pemakaiannya. Sementara untuk material scrap discontinued use of scrap materials or used iron because our Iron
atau besi bekas masih dihentikan karena saat ini pabrik Iron Steel Steel Making factory is currently not operating.
Making sedang tidak beroperasi.
Komitmen Perseroan untuk mewujudkan lingkungan hidup yang The Company fulfils its commitment to realizing a quality living
berkualitas, tidak hanya diterapkan pada area pabrik saja, tetapi environment not only in its manufacturing facilities, but also in
juga di area perkantoran. Secara konsisten dari tahun ke tahun, the offices. Over the years, we have implemented paperless office
Perseroan berinisiatif menerapkan kebijakan paperless office policy to reduce paper usage, especially knowing that our nature
untuk mengurangi penggunaan kertas. Terlebih, kondisi alam is depleting and hit by global issues such as climate change.
mulai menentu dan diterpa isu global seperti perubahan iklim. We hope that the initiatives can help us can reduce the massive
Perseroan berharap upaya ini bisa mengurangi penebangan tree felling. This should lead to the recreation of greenery on the
pohon secara masif. Sehingga, bisa mewujudkan penghijauan land of Indonesia for our children and grandchildren and future
di bumi Indonesia demi keberlangsungan hidup anak cucu di generations to live with.
generasi mendatang.
Oleh karena itu, Perseroan menggunakan Sistem Manajemen Therefore, the Company uses the Integrated Records Management
Arsip Terpadu (SMART), yaitu sistem arsip berbasis online untuk System (SMART), which is an online-based archive system for
keperluan surat menyurat internal maupun eksternal, pembuatan internal and external correspondence, making office memos,
memo dinas, edaran, dan mengarsipkan surat masuk eksternal. circulars, and filing incoming letters. Through SMART, it is proven
Melalui SMART, terbukti penggunaan kertas di lingkungan that the Company uses a decreasing amount of paper every year.
Perseroan dapat berkurang setiap tahunnya.
Perseroan menggunakan tiga jenis energi yaitu listrik, gas alam, The Company uses three types of energy, electricity, natural gas
dan air. Penggunaan energi didominasi oleh penggunaan gas and water. Natural gas dominates energy use in the production
alam sebagai bahan bakar proses produksi pada fasilitas rolling process at the rolling mill facility, while we use electricity and
mill, sedangkan listrik dan air digunakan baik pada kegiatan water for both production and non-production activities such as
produksi dan non-produksi seperti perkantoran dan fasilitas in the offices and at other supporting facilities. [GRI 3-3]
penunjang lain. [GRI 3-3]
Perseroan menyadari bahwa penggunaan energi listrik dan gas We realize that the electricity and natural gas are both a form
alam merupakan energi tidak terbarukan sehingga Perseroan of non-renewable energy, and knowing this has prompted us
telah melakukan berbagai upaya berkesinambungan agar to make consistent efforts to ensure our energy management
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
330
Page 333
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
aktivitas pengelolaan dan penghematan energi dapat berjalan and energy-saving measures run optimally. In this case, we
optimal. Dalam hal ini, Perseroan juga berkomitmen penuh untuk also commit ourselves to supporting the government’s goal
mendukung tujuan pemerintah dalam melakukan konservasi of conserving energy as stipulated in Government Regulation
energi sebagaimana yang tertuang dalam Peraturan Pemerintah no. 70 of 2009 and Ministry of Energy and Mineral Resources
No. 70 tahun 2009 dan Peraturan Kementerian ESDM No. 14 Regulation no. 14 of 2012 concerning Energy Management.
tahun 2012 tentang Manajemen Energi. [GRI 3-3] [GRI 3-3]
Untuk mewujudkannya, berbagai inisiatif dan program konservasi To make this happen, we take various energy conservation
energi dilaksanakan di seluruh unit dengan mengedepankan initiatives and run many programs across all units where we
proses produksi hemat energi, modernisasi alat, dan pemanfaatan prioritize energy-efficient production processes, modernizing
energi terbarukan. Tak hanya itu, Perseroan juga menunjuk equipment, and using renewable energy. We have gone further by
Manajer Energi dan Auditor Energi tersertifikasi Standar appointing Energy Managers and Energy Auditors certified by the
Kompetensi Kerja Nasional Indonesia (SKKNI). Di mana dalam Indonesian National Work Competency Standards (SKKNI). The
penerapannya, cakupan tugas manajemen energi juga menyasar scope of energy management tasks covers regularly measuring,
pada kegiatan pengukuran, pencatatan, monitoring, dan tindak recording, monitoring, and following up on energy consumption
lanjut penghematan penggunaan energi secara berkala. Berikut savings. The following are the main functions of the Energy
adalah fungsi utama dari Manajer Energi dan Auditor Energi: Manager and Energy Auditor: [OJK F.7]
[OJK F.7]
• Mengetahui tingkat konsumsi energi • Knowing the level of energy consumption
• Mengetahui potensi penghematan energi • Knowing the potential for energy savings
• Mengidentifikasi peluang-peluang penghematan yang dapat • Identifying savings opportunities that are doable
dilakukan
• Mencari cara untuk meningkatkan kesadaran karyawan • Looking for ways to increase employee awareness in energy
dalam penghematan energi saving
PENGELOLAAN ENERGI ENERGY MANAGEMENT
DORONG EFISIENSI ENERGI MELALUI INNOVATION OLYMPIC [OJK F.7]
Encourage Energy Efficiency Through Innovation Olympic
Dalam rangka mendorong inovasi efisiensi energi dari semua unit In order to encourage energy efficiency innovation amongst all work
kerja, Perseroan mengadakan kompetisi gugus bernama Innovation units, we hold a cluster competition we name Innovation Olympic.
Olympic. Kegiatan ini mendorong creative thinking dan mengapresiasi This event encourages creative thinking and appreciates innovations
inovasi yang dilakukan karyawan dalam perbaikan kinerja proses baik that employees come up with to improve both energy and technology
dari energi maupun teknologi untuk mendapatkan hasil yang optimal processes for more optimum and systematic results.
dan sistematis.
Dari kegiatan tersebut, terdapat beberapa inisiatif penghematan We do the following initiatives that have come out of the Innovation
energi yang dilakukan Perseroan: Olympic:
• Pemanfaatan gas buang BFC (COG & BFG) sebagai bahan bakar • Utilization of BFC exhaust gas (COG & BFG) as a substitute for
pengganti natural gas natural gas
• Penggunaan gas buang dari furnace pabrik baja lembaran panas • Use of flue gas from hot rolled steel mill furnaces to heat furnace
untuk memanaskan udara bakar furnace sehingga meningkatkan combustion air and thus increase combustion efficiency
efisiensi pembakaran
• Konversi lampu konvensional menjadi lampu LED • Conversion of conventional light bulbs into LED light bulbs
• Penggunaan atap transparan untuk mengurangi waktu operasi • Use of a transparent roof to reduce the operating time of lighting
lampu penerangan
• Efisiensi energi listrik dengan mengutilisasi air compressor ex-DRP • Efficiency in electric consumption by utilizing ex-DRP and ex-WTP2
dan ex-WTP2 SSP di BFC SSP air compressors in BFC
• Efisiensi biaya pemakaian listrik fluid center dengan memisahkan • Cost efficiency of fluid center electricity consumption by separating
pemakaian listrik pemakaian pompa untuk trafo MTS 1 & MTS electricity usage from pump usage for MTS 1 & MTS 2-KDL
2-KDL transformers
• Cost Reduction in HSM 2 Natural Gas Consumption • Cost Reduction in HSM 2 Natural Gas Consumption
2022 Annual Report & Sustainability Report
331 PT Krakatau Steel (Persero) Tbk
Page 334
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Selain menggunakan energi dari sumber tidak terbarukan, Besides energy from non-renewable sources, the Company has
Perseroan juga telah menggunakan energi dari sumber also used renewable energy, from solar panels. We have utilized
terbarukan yakni panel surya. Perseroan telah memanfaatkan the PLTS Roofs for our technology and COP buildings and use
PLTS Atap untuk gedung teknologi dan COP serta menggunakan their transparent roofs to use the fee natural light.
atap transparan yang memanfaatkan cahaya alami.
PLTS ATAP GEDUNG TEKNOLOGI 103.740 WP
PLTS Roof Technology Building 103,740 WP
Perseroan memanfaatkan energi surya menjadi energi listrik pada The Company utilizes solar energy into electrical energy in one of the
salah satu gedung perkantoran di lingkungan plant site sebagai office buildings in the plant site as a pilot building. The installation
gedung percontohan. Dengan pemasangan panel surya ini merupakan of solar panels is a form of the company’s concern towards energy
bentuk kepedulian perusahaan terhadap konservasi energi yang conservation in accordance with government regulations.
sesuai dengan regulasi pemerintah.
Gedung Teknologi dengan kondisi area lahan lapang dan bebas dari The Technology Building is located in an open land area where there
gedung tinggi, sehingga cukup untuk dilakukan pemasangan PLTS was no tall buildings around, making it sufficient to install a rooftop
atap dengan desain pembangkitan sebesar 103.740 WP. Project ini PLTS with a generation design of 103,740 WP. This project started in
dimulai sejak November 2021 dan sudah beroperasi dan diresmikan November 2021, was inaugurated in-person by the President Director
langsung oleh Direktur Utama pada April 2022 dengan rata rata in April 2022 and has since been in operations with an efficiency rate
efisiensi listrik sebesar 59% dalam setahun. of 59% in a year.
Pemasangan PLTS Atap Gedung Teknologi bukan hanya sebagai Not only does the installation of PLTS Roof Technology Building
gedung percontohan di lingkungan plant site Krakatau Steel tetapi serve as a pilot building within the Krakatau Steel plant site but it is
juga sebagai mock up bagi pengembangan bisnis green energy oleh also used as a mockup for green energy business development by
Krakatau Steel Group yang dilakukan oleh PT Krakatau Daya Listrik Krakatau Steel Group conducted by PT Krakatau Daya Listrik with a
dengan total pengembangan sebesar 3,3 MWp dan berpotensi hingga total development of 3.3 MWp and the potential for up to 4, 9 MWp
4,9 MWp sampai tahun 2025. until 2025.
Diharapkan dengan program green energy yang terimplementasi We hope that the green energy program we currently run in both the
baik di Krakatau Steel Group maupun di kawasan industri Krakatau Krakatau Steel Group and in the Krakatau Steel industrial area can
Steel dapat berkontribusi dalam pencapaian National Determined contribute to achieving Indonesia’s National Determined Contribution.
Contribution Indonesia.
PLTS DI COP 240 WP
PLTS at COP 240 WP
Dalam upaya meningkatkan bauran penggunaan energi terbarukan In an effort to increase renewable energy use mix in our production
dalam proses produksi, Perseroan juga memanfaatkan energi process, we also utilize solar energy in one of our production facilities,
surya di salah satu fasilitas produksi yaitu Coke Oven Plant (COP) namely the Coke Oven Plant (COP) with a generation capacity of 240
dengan kapasitas pembangkitan sebesar 240 WP dan dapat WP and capable of saving energy of up to 283.39 kWh per year. With
menghemat energi sebesar 283,39 kWh per tahun. Dengan inisiasi this initiative, we hope that the Company can continue to increase the
yang telah dilakukan ini diharapkan ke depan Perseroan dapat terus use of solar panels in the context of energy efficiency and the use of
meningkatkan kembali penggunaan panel surya dalam rangka renewable energy in the future.
efisiensi energi dan penggunaan energi terbarukan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
332
Page 335
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
ATAP TRANSPARAN
Transparent Roof
Perseroan juga memanfaatkan cahaya alami untuk sumber The Company also utilizes natural light as a warehouse lighting source
pencahayaan warehouse dengan penggunaan atap transparan by using a polycarbonate, a type of transparent roof that can transmit
polikarbonat yang memiliki keunggulan untuk mentransmisi 2%-100% 2% -100% of the intensity of sunlight. By using the feature of this
intensitas cahaya matahari. Dengan penggunaan atap transparan transparent roof for free lighting, the Company can save electricity by
ini Perseroan dapat menghemat energi listrik sebesar 27% dari 27% from the previous energy consumption.
pemakaian energi sebelumnya.
Melalui upaya-upaya efisiensi tersebut, tercatat pada tahun Through these efficiency efforts, we recorded in 2022 that the use
2022, pemakaian energi listrik mengalami penurunan sebesar of electrical energy has decreased by 136,678,431.46 KWh from the
136.678.431,46 KWh dari tahun sebelumnya menjadi 412.541.516,67 previous year to 412,541,516.67 KWh or 24.89%. Meanwhile, the use
KWh atau sebesar 24,89%. Sementara untuk penggunaan natural gas of natural gas also decreased by 669,483.10 MMBTU compared to
juga mengalami penurunan sebesar 669.483,10 MMBTU dibanding 2021 to 4,029,733.07 MMBTU or 14.24%. The total reduction in energy
tahun 2021 menjadi 4.029.733,07 MMBTU atau sebesar 14,24%. use was 1,261,675.08 GJ or 17.09%.
Adapun total penurunan penggunaan energi sebesar 1.261.675,08 GJ
atau 17,09%.
KONSUMSI ENERGI [OJK F.6] [GRI 302-1]
Energy Consumption
Satuan
Sumber Energi 2022 2021 Energy Source
Unit
Listrik dari PLN KWh 412.541.516,67 549.219.948,13 PLN-supplied electricity
GJ 1.485.149,46 1.977.191,81
Natural Gas MMBTU 4.029.733,07 4.699.216,17 Natural Gas
GJ 4.634.945,78 5.404.976,41
Sumber Energi Baru Terbarukan KWH 110.527 - Renewable Energy
GJ 397,9 -
Total GJ 6.120.493,14 7.382.168,22 Total
3,26 GJ/Ton
Intensitas energi per produk Perseroan tahun 2022.
Energy intensity per product of the Company in 2022.
PENGELOLAAN AIR [GRI 3-3] [GRI 303-1] WATER MANAGEMENT [GRI 3-3][GRI 303-1]
Air merupakan sumber daya alam yang sangat penting bagi Water is a natural resource that is very important for human life.
kehidupan manusia. Namun pada kenyataannya, keberadaan Reality shows that clean water access in many areas is becoming
air bersih di banyak daerah sudah semakin sulit akibat increasingly rare due to climate change which causes drought
adanya perubahan iklim yang menyebabkan kekeringan serta and due partly also to the growth of the industrial sector which
pertumbuhan sektor industri yang membutuhkan air untuk consumes water to meet its operational needs. So while we focus
memenuhi kebutuhan operasionalnya. Oleh karena itu, selain on energy management activities, we are also implementing
berfokus pada aktivitas pengelolaan energi, Perseroan juga telah a policy to use, control, oversee, monitor, and evaluate water
menerapkan kebijakan pemakaian, pengendalian, pengawasan, periodically using conservation, efficiency and water recycling
pemantauan dan evaluasi air secara periodik dengan approaches, as well as harvesting rainwater and other water
menggunakan pendekatan konservasi, efisiensi dan melakukan sources.
daur ulang air, serta memanfaatkan air hujan dan sumber air lain.
2022 Annual Report & Sustainability Report
333 PT Krakatau Steel (Persero) Tbk
Page 336
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Sebagai wujud nyata dan aksi Krakatau Steel akan kepedulian kami As its tangible actions in this matter, Krakatau Steel does
dalam hal ini, Perseroan melakukan pengolahan atau pemrosesan wastewater treatment or processing, where water used during
air limbah. Kemudian, air sisa proses produksi akan didaur ulang production process will be recycled and reused for production
dan digunakan lagi untuk kebutuhan proses produksi. Sementara process. Meanwhile, the waste water that is drained will be
air limbah yang terbuang akan didaur ulang menggunakan Waste recycled using the Waste Water Treatment Plant to ensure that
Water Treatment Plant untuk memasktikan bahwa air limbah tidak the waste water does not exceed the quantity of quality standards
melebihi jumlah baku mutu yang ditetapkan dalam Permen 05 stipulated in Ministerial Regulation 05 of 2014 concerning
Tahun 2014 tentang baku mutu air limbah bagi kegiatan industri. wastewater quality standards for industrial activities.
Beberapa aktivitas proses untuk mendukung penghematan air Below are process activities to support water saving:
sebagai berikut:
• Mendaur ulang air industri bekas pakai di waste water • Recycling used industrial water at the waste water treatment
treatment plant untuk dipakai kembali di pabrik plant for reuse at the factory
• Mendaur ulang air industri bekas pakai di Sludge Treatment • Recycling used industrial water in Sludge Treatment for reuse
untuk digunakan kembali pada proses spray scrubber di Gas the spray scrubber process in the Gas Cleaning System
Cleaning System
• Mendaur ulang air industri bekas pakai di Mill Scale Well untuk • Recycling used industrial water in the Mill Scale Well for reuse
digunakan kembali di Pabrik HSM in the HSM Plant
AIR YANG DIKONSUMSI [OJK F.8]
Water Consumed
Satuan
Sumber Air 2022 2021 Water Source
Unit
Krakatau Tirta Industri m3 4.034.306 5.720.876 Krakatau Tirta Industri
KEANEKARAGAMAN HAYATI BIODIVERSITY
Pengelolaan keanekaragaman hayati merupakan hal yang Biodiversity Management is important for the survival of life on
penting dalam keberlangsungan kehidupan di bumi. Maka dari earth. Therefore, Krakatau Steel always ensures that its operational
itu, Krakatau Steel selalu memastikan area operasionalnya areas run proper environmental management pursuant to AMDAL
mengelola lingkungan sesuai dengan AMDAL dan tidak merusak and do not damage the surrounding natural areas to ensure
area alam sekitar demi keberlanjutan perusahaan di masa depan future sustainability and future generations. While we know that
dan generasi yang mendatang. Meskipun, area operasional kami our manufacturing facilities are located in a designated industrial
berada di wilayah yang diperuntukan kegiatan industri, bukan di complex that are not adjacent to areas with High Biodiversity
wilayah yang dekat dengan Nilai Keanekaragaman Hayati Tinggi, Value, such as a protected area or nature reserve, we do manage
seperti Kawasan yang dilindungi atau cagar alam, Perseroan the environment around our operations in accordance with UKL-
tetap berusaha mengelola lingkungan sekitar operasional kami UPL. [OJK F.9] [GRI 3-3] [GRI 304-1]
sesuai dengan UKL-UPL. [OJK F.9] [GRI 3-3] [GRI 304-1]
Perseroan juga melakukan penyesuaian dan perbaikan The Company also makes adjustments and improvements to
lingkungan hidup untuk mengurangi dampak negatif lingkungan the environment to reduce the otherwise negative environmental
yang dihasilkan, serta melakukan tindakan yang bersifat preventif impacts, as well as take preventive actions to anticipate
untuk mengantisipasi keadaan darurat. Untuk itu, Perseroan emergencies. For this reason, the Company can ensure that our
dapat memastikan bahwa kegiatan operasional kamu tidak akan operational activities do not damage the ecosystem habitat and
mengganggu habitat ekosistem dan keanekaragaman flora dan the diversity of flora and fauna in it. [GRI 304-2]
fauna yang ada di dalamnya. [GRI 304-2]
Perseroan mengambil peran untuk mendorong terciptanya The Company takes a role to encourage the creation of
kelestarian ekosistem lingkungan. Salah satu caranya adalah environmental ecosystem sustainability. One way is to run a
dengan melakukan program penghijauan. Pohon merupakan greening program. Trees are the lungs of the earth that can reduce
paru-paru bumi yang bermanfaat untuk mengurangi polusi udara air pollution and absorb emissions they create healthy air quality. In
dan menyerap emisi, sehingga dapat menciptakan kualitas udara addition, trees can also prevent erosion and function as a support
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
334
Page 337
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
yang sehat. Selain itu, pohon juga dapat menahan erosi dan for other animal ecosystems whose life is dependent on them. It
berfungsi sebagai pendukung ekosistem hewan lainnya yang is not arguable that the existence of trees is very important for life
memiliki ketergantungan hidup dalam ekosistem tersebut. Bisa and the balance of environmental ecosystems. [OJK F.10]
dikatakan keberadaan pohon sangatlah penting bagi kehidupan
dan keseimbangan ekosistem lingkungan. [OJK F.10]
Berangkat dari hal tersebut, pada tahun 2022, Perseroan With this in mind, in 2022, the Company ran several biodiversity
melakukan beberapa program konservasi keanekaragaman (flora) conservation programs, such as conducting a nursery for
hayati (flora), seperti melakukan pembibitan tanaman langka the near-distinct plant Vatica Banta Mensis or koleceran, the icon
Vatica Banta Mensis atau koleceran yang merupakan tanaman plant of Banten Province. We also ran mangrove planting program
maskot Provinsi Banten yang keberadaannya sulit ditemui. on the coast considering the Cilegon Banten Industrial Area which
Kemudian, kami juga melakukan program penanaman bakau di is strategically located and quite accessible to the port. The
pesisir pantai mengingat Kawasan Industri Cilegon Banten yang plants will absorb carbon dioxide (CO2) and release oxygen (O2).
lokasinya startegis dan cukup terjangkau dengan pelabuhan. Moreover, mangrove trees are also perfect habitat for a variety of
Dengan cara ini akan terjadi penyerapan karbondioksida (CO2) dan marine biota.
penghasil oksigen (O2). Terlebih, pohon bakau juga bermanfaat
bagi berbagai jenis biota laut sebagai tempat hidup.
PENGENDALIAN EMISI [OJK F.11][GRI 305-1][GRI 305-7] EMISSION CONTROL [OJK F.11][GRI 305-1][GRI 305-7]
Peningkatan pemakaian energi tidak terbarukan akan berdampak The increase in the use of non-renewable energy will have an
pada pemanasan suhu bumi yang dapat menyebabkan impact on global warming which can cause extreme climate
perubahan iklim secara ekstrem. Perseroan menyadari hal change. The Company is aware of this phenomena and feels
tersebut dan merasa turut bertanggung jawab untuk menciptakan partly responsible for creating balance and environmental
keseimbangan dan kelestarian lingkungan melalui berbagai sustainability through various energy efficiency and emission
program efisiensi energi dan pengurangan emisi. reduction programs.
Sumber Energi GRK (tCO2eq) GRK/prod (tCO2eq/prod)
Energy Source 2022 2021 2022 2021
Listrik (KWh) | Electricity 323.591 361.644 0,138 0,144
Natural Gas (MMBTU) 214.810 215.274 0,101 0,086
Total 538.401 576.919 0,239 0,230
Eff dibanding 2021 (%) | Eff compared to 2021 6,68 % 0,00 %
Catatan | Notes:
• Perhitungan konversi energi listrik menjadi emisi GRK berdasarkan Bappenas (Pembangkit Jawa Madura Bali 0.88 kgCO2/kWh)
The Calculation of the conversion of electrical energy into GHG emissions is based on Bappenas (Generator Java Madura Bali 0.88 kgCO2/kWh)
• Perhitungan konversi energi gas alam 56,100 KgCO2/TJ (53.06 kgCO2/MMBTU)
Natural gas energy conversion calculation 56,100 KgCO2/TJ (53.06 kgCO2/MMBTU)
• Perhitungan konversi energi natural gas menjadi emisi GRK berdasarkan IPCC2006
Calculation of natural gas energy conversion into GHG emissions is based on IPCC2006
Hasil Ukur
Sumber Satuan Baku Mutu Measurement Result
Parameter
Source Unit Quality Standard
2022 2021
HSM-01 Partikulat mg/Nm3 230 23,9 9,4
Particulate
Opasitas % 20 <20 <20
Opacity
HSM-02 Partikulat mg/Nm3 230 27,46 8,07
Particulate
Opasitas % 20 <20 <20
Opacity
2022 Annual Report & Sustainability Report
335 PT Krakatau Steel (Persero) Tbk
Page 338
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Hasil Ukur
Sumber Satuan Baku Mutu Measurement Result
Parameter
Source Unit Quality Standard
2022 2021
HSM-03 Partikulat mg/Nm3 230 28,49 17,21
Particulate
Opasitas % 20 <20 <20
Opacity
HSM-04 Partikulat mg/Nm3 230 26,08 14,05
Particulate
Opasitas % 20 <20 <20
Opacity
Boiler CRM Partikulat mg/Nm3 230 32,02 10,91
Particulate
Opasitas % 20 <20 <20
Opacity
NO2 mg/Nm3 1.000 20,88 201,5
SO2 mg/Nm3 800 12,70 34,5
ARP-CRM Partikulat mg/Nm3 230 36,29 19,01
Particulate
Opasitas % 20 <20 <20
Opacity
BAF-CRM Partikulat mg/Nm3 230 35,87 0,56
Particulate
Opasitas % 20 <20 <20
Opacity
Hasil Pengukuran Kualitas Debu Jatuh Falling Dust Quality Measurement Results
Berikut adalah pengukuran debu ambient Perseroan dengan The following is the measurement of the Company's ambient dust
metode gravimetri debu jatuh – ASTM D1739. using the falling dust gravimetric method – ASTM D1739.
Standar Baku Mutu
(Ton/Km2/Bln)
Lokasi Area 2022 2021 Location
Quality Standards
(Tons/Km2/Month)
Zona I PT KS 20 0,83 1,08 Zone I
Zona II Kawasan | Region 20 1,54 1,54 Zone II
Zona III Perkampungan | Village 10 0,83 0,99 Zone III
Zona IV Perkotaan | Cities 10 0,61 0,94 Zone IV
Upaya dan Inovasi untuk Mengurangi Emisi [OJK F.12] Efforts and Innovations to Reduce Emissions [OJK F.12]
Salah satu wujud nyata Perseroan dalam mematuhi regulasi One of the tangible actions we do to comply with Presidential
Peraturan Presiden No. 61 Tahun 2011 tentang Rencana Regulation No. 61 of 2011 concerning the National Action Plan
Aksi Nasional Penurunan Emisi Gas Rumah Kaca (GRK) dan for Reducing Greenhouse Gas (GHG) Emissions and Presidential
Peraturan Presiden No. 71 Tahun 2011 tentang Penyelenggaraan Regulation no. 71 of 2011 concerning Implementation of the
Inventarisasi GRK Nasional adalah dengan melengkapi unit National GHG Inventory is to equip production units with air
produksinya dengan sarana pengendalian pencemaran udara, pollution control facilities, such as Dedusting Systems, emission
seperti Dedusting System, Cerobong emisi, alat ukur emisi stacks, Continuous Emission Monitoring System (CEMS), and Air
kontinyu (Continuous Emission Monitoring System/CEMS), dan Ambient Quality Monitoring tools. System/AAQMS).
alat ukur kualitas udara ambient (Air Ambient Quality Monitoring
System/AAQMS).
Atas upaya keseriusannya ini, Krakatau Steel juga terpilih untuk For this serious effort, Krakatau Steel was also selected to
melaksanakan pilot project milik Balai Besar Kimia & Kemasan carry out a pilot project of the Center for Chemical & Packaging,
Kementerian Perindustrian RI. Di mana program ini bertujuan Ministry of Industrial Affairs of the Republic of Indonesia. The
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
336
Page 339
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
untuk mengukur debu ambient di kawasan industri secara real program aims to measure ambient dust in industrial areas in real
time dengan memasang 4 unit alat ukur ambient dust. Lalu, time by installing 4 units of ambient dust measuring devices. We
secara rutin Perseroan melakukan pemantauan terhadap emisi, routinely monitors emissions, ambient dust, and also gravimetry
debu ambient, dan juga gravimetry debu jatuh di 4 (empat) zona of falling dust in 4 (four) zones (industrial, regional, village and
(industri, kawasan, perkampungan dan perkotaan). Sementara urban). Meanwhile for air pollution control, we have appointed a
untuk pengendalian pencemaran udara, Perseroan menunjuk competency-certified personnel as Air Pollution Control Manager
personil yang tersertifikasi kompetensi sebagai Manager (MPPU) and an Air Pollution Control Operational Person in Charge
Pengendalian Pencemaran Udara (MPPU) dan Penanggung (POPU).
jawab Operasional Pengendali Pencemaran Udara (POPU).
Pada akhir tahun 2022, Perseroan telah memulai proyek At the end of 2022, we started a floating solar cell construction
pembangunan solar cell terapung atau PLTS (Pembangkit Listrik project or PLTS (Solar Power Plant) to convert solar energy into
Tenaga Surya) untuk mengubah energi surya menjadi energi electrical energy. Through this project, the estimated value of
listrik. Melalui proyek ini, estimasi nilai penghematan biaya listrik electricity cost savings can reach IDR 7.8 billion per year. This
bisa mencapai Rp7,8 miliar per tahun. Inilah komitmen kami shows our commitment to implementing EBT (New, Renewable
dalam menerapkan EBT (Energi Baru Terbarukan). Adapun upaya Energy). We did the following as our efforts and innovations to
dan inovasi Perseroan untuk mengurangi emisi di tahun 2022 reduce emissions in 2022:
adalah sebagai berikut:
1. Melakukan substitusi bahan bakar melalui konversi dari BBM 1. Substituting fuel through conversion from fossil fuel to gas.
ke BBG.
2. Penerapan Power Demand Control (PDC) dan Energy Control 2. Applying Power Demand Control (PDC) and Energy Control
Center (ECC) untuk optimalisasi penghematan energi. Center (ECC) to optimize energy savings.
3. Pengurangan konsumsi energi dengan menggunakan motor 3. Reducing energy consumption by using energy-efficient
listrik hemat energi, lampu hemat energi, energi terbarukan electric motors, energy-saving light bulbs, renewable energy
seperti atap transparan, solar cell, exhaust fan tenaga such as transparent roofs, solar cells, wind-powered exhaust
angin, pengurangan konsumsi listrik di fasilitas pendukung, fans, reducing electricity consumption in supporting facilities,
pengaturan suhu ruangan, mematikan lampu dan peralatan controlling room temperature, turning off lights and office
kantor pada saat tidak digunakan, dsb. equipment when not in use, etc.
4. Penangkapan dan pemanfaatan CO2 untuk dijadikan sebagai 4. Capturing e and utilizing CO2 to be used as raw material for
bahan baku CO2 cair. liquid CO2.
5. Penanaman Pohon melalui program One Billion Indonesian 5. Planting trees through the One Billion Indonesian Trees (OBIT)
Trees (OBIT). program.
6. Revitalisasi Proses Produksi dan inovasi Proses & Produk. 6. Production Process Revitalization and Process & Product
innovation.
7. Melakukan perawatan berkala pada fasilitas pengendali 7. Performing periodic maintenance on air pollution control
pencemaran udara. facilities.
8. Mempromosikan dan membuat komunitas Bike to Work 8. Promoting and creating e a Bike to Work (BTW) community.
(BTW).
9. Pemanfaatan gas buang Coke Oven Gas untuk proses 9. Utilizing Coke Oven Gas exhaust for the production process in
produksi di HSM dan CRM. HSM and CRM.
PENGELOLAAN LIMBAH WASTE MANAGEMENT
Krakatau Steel mengelola limbah yang berasal dari kegiatan Krakatau Steel manages waste generated in production activities
produksi maupun kegiatan pendukung lainnya dengan and other supporting activities by implementing the 4R concept
menerapkan konsep 4R (Reuse, Reduce, Recycle, & Recovery) (Reuse, Reduce, Recycle, & Recovery) in its production process.
pada proses produksinya. Kemudian, Krakatau Steel membedakan We group types of waste into two main categories, namely
jenis limbah dalam dua kategori utama, yakni limbah industri industrial waste and liquid waste. In our waste management, we
dan Limbah cair. Dalam penerapannya, Perseroan berpedoman are guided by the principle of zero waste and prioritizes Pollution
pada prinsip nir-limbah (zero waste) dan sangat mengedepankan Prevention.
Pencegahan Pencemaran (Pollution Prevention).
2022 Annual Report & Sustainability Report
337 PT Krakatau Steel (Persero) Tbk
Page 340
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Pengelolaan Limbah Industri (B3 dan Non-B3) Industrial Waste Management (B3 and Non-B3)
[OJK F.14] [GRI 3-3] [GRI 306-1] [OJK F.14] [GRI 3-3] [GRI 306-1]
Limbah padat B3 yang dihasilkan Perseroan dapat berupa iron The B3 solid waste we generate can be in the form of iron
concentrate sludge, mill scale, pelumas bekas, waste pickle liquor, concentrate sludge, mill scale, used lubricants, waste pickle
bahan kimia kadaluarsa, kemasan eks bahan kimia, limbah cair liquor, expired chemicals, ex-chemical packaging, ex-laboratory
eks laboratorium, aki bekas, katalis bekas, carbon active, resin, liquid waste, used batteries, used catalysts, active carbon,
silica gel, majun bekas, filter bekas, coal tar, refractory bekas, resin, silica gel, used waste materials, used filters, coal tar, used
catridge/toner, sludge oil, dan kemasan bekas produk farmasi. refractories, cartridges/toners, sludge oil, and used packaging
Sementara limbah padat non-B3 terdaftar yaitu steel slag dan for pharmaceutical products. Meanwhile, non-B3 solid waste is
debu eaf. Limbah pada non-B3 domestik terdiri dari limbah registered as steel slag and eaf dust. Domestic non-B3 waste
sampah perkantoran baik organik maupun anorganik. consists of office waste, both organic and inorganic.
Dalam melakukan pengelolaan limbah B3, Perseroan mengacu In managing B3 waste, we refer to Government Regulation No.
pada Peraturan Pemerintah No. 22 tahun 2021 tentang 22 of 2021 concerning the Implementation of Environmental
Penyelenggaraan Perlindungan dan Pengelolaan Lingkungan Protection and Management, PermenLHK number 6 of 2021
Hidup, PermenLHK nomor 6 tahun 2021 tentang Tata Cara dan concerning Procedures and Requirements for the Management
Persyaratan Pengelolaan Limbah Bahan Berbahaya dan Beracun, of Hazardous and Toxic Materials, and PermenLHK number 19 of
serta PermenLHK nomor 19 tahun 2021 Tentang Tata Cara 2021 concerning Procedures for Managing Non-Hazardous and
Pengelolaan Limbah Non Bahan Berbahaya dan Beracun. Toxic Waste.
Perusahaan melengkapi sarana dan prasarana pengelolaan The Company completes waste management facilities and
limbah sesuai dengan ketentuan peraturan yang berlaku, seperti infrastructure in accordance with applicable regulations, i.e. by
memiliki Izin Tempat Penyimpanan Sementara Limbah B3, having a Permit for Temporary B3 Waste Storage, outsourcing
melakukan pengolahan kepada pihak ketiga yang memiliki izin waste processing to licensed third parties who have permits
dari Kementerian Lingkungan Hidup dan Kehutanan. Di samping from the Ministry of Environment and Forestry. In addition, the
itu, Perseroan juga melakukan pendayagunaan dan pemanfaatan Company also uses and utilizes B3 waste as a raw material or
limbah B3 sebagai bahan baku maupun agregat substitusi aggregate for substitution of natural materials which is very
material alam yang sangat berguna dan dapat dipertanggung useful and accountable. We hope that through this activity, we
jawabkan. Melalui aktivitas ini, diharapkan Perseroan dapat turut can participate in maintaining the balance of the ecosystem and
andil dalam menjaga keseimbangan ekosistem dan mencegah preventing potential environmental damage caused by mining
potensi kerusakan lingkungan dari penambangan dan pengolahan and natural resource processing.
sumber daya alam.
Beberapa sarana dan prasarana dalam inisiatif daur ulang adalah: Some of the facilities and infrastructure in the recycling initiative
[GRI 306-2] are: [GRI 306-2]
• Memiliki Tempat Penyimpanan Sementara (TPS) Limbah B3 • A Temporary Storage Site (TPS) for hazardous waste
berizin
• Slag Atomizing Technology (SAT) untuk mengolah Slag • Slag Atomizing Technology (SAT) to process slag into SNI PS
menjadi produk PS Ball ber-SNI. Ball products.
• Metal Recovery Plant (MRP) untuk mengambil kembali metal • Metal Recovery Plant (MRP) to recover metal in steel slag, so
dalam steel slag, sehingga metal hasil recovery direuse that recovered metal is reused and steel slag is processed into
kembali dan steel slag diolah menjadi produk bahan baku/ raw material products/aggregate materials for base layers
material agregat untuk lapis fondasi dan lapis fondasi bawah and subbase layers as well as selected raw materials/material
serta produk bahan baku/material pilihan untuk konstruksi products for road construction, according to SNI.
jalan, sesuai dengan SNI.
• Acid Regeneration Plant (ARP) untuk mengolah limbah WPL • Acid Regeneration Plant (ARP) to process WPL waste back
menjadi HCL kembali. into HCL.
• Sarana Pemilahan sampah sesuai jenisnya. • Waste-sorting Facility.
• Chemical Recovery Plant (CRP) untuk menangkap unsur • Chemical Recovery Plant (CRP) to capture chemical elements
unsur kimia pada coke oven gas yang dihasilkan dari proses in coke oven gas produced during coal carbonization process
karbonisasi coal untuk dimanfaatkan kembali seperti coal for reuse such as coal tar, ammonium sulfate, sulfur and
tar, ammonium sulfat, sulfur dan benzol. Coke oven gas yang benzol. Gas oven coke that has captured its chemical
sudah ditangkap unsur kimianya dapat digunakan kembali elements can be reused as fuel in the COP factory.
sebagai bahan bakar di pabrik COP.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
338
Page 341
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Melalui berbagai inisiatif tersebut, Perseroan berhasil mengurangi Through these various initiatives, we succeeded in reducing
limbah padat B3 dan non-B3 sebesar 39.305,82 ton atau 48,16% the Company’s B3 and non-B3 solid waste by 39,305.82 tons or
dari tahun sebelumnya. 48.16% from the previous year.
TOTAL LIMBAH PADAT YANG DITIMBULKAN [OJK F.13][GRI 306-4]
Total Solid Waste Generated
Satuan
Jenis Limbah 2022 2021 Type of Waste
Unit
B3 ton 41.681,41 81.044,23 B3
Non-B3 ton 621 564 Non-B3
Total ton 42.302,41 81.608,23 Total
Pengelolaan Limbah Cair Liquid Waste Management
Selanjutnya dalam rangka mengurangi beban lingkungan, Furthermore, in order to reduce environmental burden, the
Perseroan berkomitmen untuk melakukan pengelolaan dan Company is committed to managing and handling wastewater
penanganan air limbah (industri dan domestik) agar senantiasa (industrial and domestic) to ensure it meets the required quality
memenuhi baku mutu yang dipersyaratkan sebelum mengalir standards before it is drained into the environment. We periodically
ke lingkungan. Pemantauan dilakukan secara berkala oleh have the waste monitored by KAN-accredited laboratories, and
Laboratorium terakreditasi KAN, serta secara rutin setiap triwulan reported every quarter to the Ministry of Environment & Forestry
dilaporkan ke Kementerian Lingkungan Hidup & Kehutanan (KLHK), the Cilegon City and Banten Province Environment
(KLHK), Dinas Lingkungan Hidup (DLH) Kota Cilegon dan Provinsi Services (DLH) so that the quality of the effluent released back
Banten agar kualitas effluent yang dialirkan kembali ke lingkungan into the environment is in accordance with environmental quality
sesuai dengan standar baku mutu lingkungan. standards. .
Seluruh unit produksi Perseroan juga telah dilengkapi dengan The Company has all of its production units equipped with a
Water Treatment Plant (WTP) dan unit Waste Water Treatment Water Treatment Plant (WTP) and a Waste Water Treatment Plant
Plant (WWTP). Sementara untuk pengolahan air limbah domestik, (WWTP) unit. Meanwhile for domestic wastewater treatment, the
Perseroan telah mengoperasikan Sewage Treatment Plant Company has operated a Sewage Treatment Plant (STP). The
(STP). Kemudian, Perseroan melengkapinya dengan personil STP is equipped with competency-certified personnel as Water
yang tersertifikasi kompetensi sebagai Manager Pengendalian Pollution Control Manager (MPPA) and a Water Pollution Control
Pencemaran Air (MPPA) dan Penanggung jawab Operasional Operational Person in Charge (POPA).
Pengendalian Pencemaran Air (POPA).
Segala upaya yang kami lakukan untuk mengendalikan We have made all efforts to control water pollution pursuant to
pencemaran air, telah kami sesuaikan dengan regulasi Peraturan the regulation of the Minister of Environment and Forestry No.
Menteri LHK No. 68 Tahun 2016 tentang baku mutu air limbah 68 of 2016 concerning domestic wastewater quality standards
domestik dan Peraturan Pemerintah No. 82 tahun 2001 tentang and Government Regulation no. 82 of 2001 concerning Water
Pengendalian Pencemaran Air. Pollution Control.
Secara rutin, Perseroan juga melakukan pengukuran atas kualitas Routinely, we also measure the quality of wastewater by referring
air limbah dengan berpedoman pada Peraturan PermenLH to PermenLH Regulation No.05/2014 concerning Wastewater
No.05/2014 tentang Baku Mutu Air Limbah untuk tahun 2022 Quality Standards for 2022 and in comparison with 2021.
serta perbandingannya dengan tahun 2021.
2022 Annual Report & Sustainability Report
339 PT Krakatau Steel (Persero) Tbk
Page 342
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Hasil Ukur Hasil Ukur
CRM Plant HSM Plant
Satuan Baku Mutu Measurement Measurement
Parameter
Unit Quality Standard Results Results
2022 2021 2022 2021
Suhu/Temperatur °C 40 31 31 29,0 31
Temperature
TSS mg/L 400 <5,9 17 322 15
TDS mg/L 4.000 448 1.189 <5,9 294
pH - 6-9 8,7 8 7,4 7
Fe mg/L 10 <0,06 0,1167 <0,06 0,1333
Mn mg/L 5 <0,04 0,0833 <0,04 0,0533
Ba mg/L 3 0,02 0,0258 0,08 0,0608
Cu mg/L 3 <0,03 0,0308 <0,03 0,0300
Zn mg/L 10 <0,02 0,0425 <0,02 0,0225
Cr+6 mg/L 0,5 <0,002 0,0100 <0,002 0,0100
CrTotal mg/L 1 <0,07 0,0725 <0,07 0,0700
Cd mg/L 0,1 <0,02 0,0208 <0,02 0,0200
Hg mg/L 0,005 <0,0008 0,0008 <0,0008 0,0010
Pb mg/L 1 <0,09 0,0900 <0,09 0,0900
Stanum mg/L 3 <0,1 0,1500 <0,1 0,1408
As mg/L 0,5 <0,001 0,0019 <0,001 0,0066
Selenium mg/L 0,5 <0,001 0,0010 <0,001 0,0010
Ni mg/L 0,5 <0,09 0,0917 <0,09 0,1083
Co mg/L 0,6 <0,07 0,0808 0,10 0,0700
CN mg/L 0,5 <0,002 0,0100 <0,002 0,0100
H2S mg/L 0,1 <0,03 0,0167 <0,03 0,0167
Flourida mg/L 3 <0,01 0,1358 0,10 0,1767
Ci2 mg/L 2 <0,02 0,0817 <0,02 0,0817
NH3-N mg/L 5 0.20 0,1400 0,04 0,1267
NO3-N mg/L 30 <0,2 0,4750 <0,2 0,8667
NO2-N mg/L 3 <0,002 0,0650 <0,002 0,0950
Total Nitrogen mg/L 60 0.07 1,88 0,08 2,59
BOD mg/L 150 10.00 29,92 17,0 11,42
COD mg/L 300 33.20 55,57 60,10 32,12
MBAS mg/L 10 <0,01 0,11 <0,01 0,05
Fenol mg/L 1 <0,01 0,09 <0,01 0,09
Oil & Grease mg/L 20 <0,4 2,80 <0,4 2,80
Total Coliform MPN/100ml 10.000 3100 1.150 4000 1.444
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
340
Page 343
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
KEPATUHAN LINGKUNGAN [GRI 2-27] ENVIRONMENTAL COMPLIANCE [GRI 2-27]
Krakatau Steel berupaya menerapkan program kerja lingkungan Krakatau Steel seeks to implement a long-term environmental
jangka panjang yang bertujuan untuk memastikan tingkat work program that aims to ensure the level of compliance with
kepatuhan pada peraturan perundangan yang relevan dengan laws and regulations and is relevant to environmental impacts.
dampak lingkungan. Untuk itu, secara rutin Perseroan mengikuti For this reason, the Company regularly participates in the
Program Penilaian Peringkat Kinerja Perusahaan (PROPER) yang Corporate Performance Rating Assessment Program (PROPER)
dilaksanakan oleh Kementerian Lingkungan Hidup dan Kehutanan implemented by the Ministry of Environment and Forestry of the
RI. Pada tahun 2022, Krakatau Steel meraih “PROPER BIRU” Republic of Indonesia. In 2022, Krakatau Steel earned a "BLUE
yang mengindikasikan tingkat kepatuhan Perusahaan terhadap PROPER" which indicates the level of compliance of the Company
ketentuan peraturan perundangan lingkungan hidup. with the provisions of environmental laws and regulations.
Selain itu, Perseroan juga mengikuti Program Penilaian Industri In addition, the Company also participated in the Green Industry
Hijau yang dilaksanakan oleh Kementerian Perindustrian RI. Assessment Program implemented by the Ministry of Industrial
Klasifikasi Peringkat Industri Hijau dimulai dari Level 1-5, di mana Affairs of the Republic of Indonesia. The Green Industry Rating
tingkat tertinggi berada pada Level 5. Pada tahun 2022, Perseroan classification starts from Level 1-5, where 5 is the highest level. In
mendapatkan penghargaan Industri hijau dengan mendapatkan 2022, the Company received Green Industry award by obtaining
predikat Green Industry Level 5. Saat ini, bersama dengan asosiasi the Green Industry Level 5 predicate. With the steel association
baja dan Kementerian Perindustrian, kami sedang menyusun and the Ministry of Industry, we are compiling Sheet Steel Cluster
Standart Sertifikasi Industri Hijau Cluster Baja Lembaran. Green Industry Certification Standards.
Sebagai bentuk kepatuhan lainnya, Perseroan juga telah As another form of compliance, the Company has also
melaksanakan program pengendalian dan pengelolaan implemented environmental control and management programs,
lingkungan, serta secara rutin melakukan pemantauan terhadap and routinely monitors factory chimney air emissions, ambient air
emisi udara cerobong pabrik, kualitas udara ambient, tingkat quality, environmental noise levels, dust concentrations in factory
kebisingan lingkungan, konsentrasi debu area pabrik, iklim kerja, areas, working climate, quality of waste water (industrial waste
kualitas air buangan (air limbah industri dan air limbah domestik, water and domestic waste water, water body water (stream), and
air badan air (stream), dan air laut). sea water).
Secara berkala, Perseroan juga melakukan pemantauan mutu Periodically, the Company also monitors environmental quality,
lingkungan, baik dilakukan secara internal maupun oleh badan both internally and by independent bodies. Then we routinely report
independen. Kemudian kami rutin melaporkannya dalam the quality in the form of RKL & RPL Implementation Reports to
bentuk Laporan Pelaksanaan RKL&RPL kepada Instansi terkait. the relevant offices. The Company also has the permits required
Perseroan juga memiliki perizinan sesuai yang dipersyaratkan by the applicable laws and regulations, including Environmental
dalam peraturan perundangan yang berlaku, di antaranya Permits, AMDAL, RKL & RPL, B3 Waste TPS permits, Industrial
Izin Lingkungan, AMDAL, RKL & RPL, izin TPS Limbah B3, Izin Waste Expenditure Permits (IPLI), Liquid Waste Disposal Permits
Pengeluaran Limbah Industri (IPLI), Izin Pembuangan Limbah Cair (IPLC), and Hazardous Waste Utilization Permits. .
(IPLC), dan izin Pemanfaatan Limbah B3.
Pada Maret 2022, PT Krakatau Steel mendapatkan jadwal In March 2022, PT Krakatau Steel had a scheduled visit from the
kunjungan dari Direktorat Penegakan Hukum Kementerian Law Enforcement Directorate of the Ministry of Environment and
Lingkungan Hidup dan Kehutanan dan telah dilakukan verifikasi Forestry where field verification was carried out. This evaluation
lapangan. Langkah evaluasi tersebut terkait dengan update step is related to updating environmental documents, such as
dokumen-dokumen lingkungan, seperti Persetujuan Teknis Technical Approval and Environmental Approval as stated in
dan Persetujuan Lingkungan sebagaimana dalam Peraturan Government Regulation Number 22 of 2021.
Pemerintah Nomor 22 tahun 2021.
2022 Annual Report & Sustainability Report
341 PT Krakatau Steel (Persero) Tbk
Page 344
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
MEKANISME PENGADUAN MASALAH ENVIRONMENTAL PROBLEM COMPLAINT
LINGKUNGAN [OJK F.16] MECHANISM [OJK F.16]
Sepanjang tahun 2022, tidak terdapat catatan pelanggaran serta Throughout 2022, there is no record of violations, fines nor
denda maupun sanksi yang harus dikeluarkan oleh Perusahaan sanctions imposed on the Company for incompliance with laws
atas ketidakpatuhan terhadap undang-undang ataupun peraturan or other environmental regulations. In this regard, the Company
lingkungan lainnya. Terkait hal ini, Perseroan telah menyediakan has provided a special complaint channel to address issues or
kanal pengaduan khusus untuk menangani isu atau masalah di problems in the environmental sector, through:
bidang lingkungan, yaitu:
PT Krakatau Steel (Persero) Tbk
Jl. Industri No. 5 P.O. Box 14 Cilegon - Banten 42435
Tel : 0254-392159, 392003 (hunting)
Fax : 0254-372246, 395178
E-mail : corsec@krakatausteel.com
Website : www.krakatausteel.com
BIAYA PROGRAM PELESTARIAN LINGKUNGAN ENVIRONMENTAL CONSERVATION PROGRAM
HIDUP [OJK F.4] COST [OJK F.4]
Pengelolaan limbah dan strategi lingkungan merupakan Waste management and environmental strategies are Krakatau
investasi Krakatau Steel dalam bidang lingkungan. Sampai tahun Steel's investments in the environmental sector. Until the 2022
laporan 2022, Perseroan telah merealisasikan anggaran untuk reporting year, the Company has realized a budget to carry out
melaksanakan kegiatan atau program di bidang Lingkungan activities or run programs in the environmental sector with the
Hidup dengan rincian sebagai berikut: following details:
(Dalam miliar Rupiah | In million Rupiah)
Biaya
Uraian Description
Cost
Pengelolaan Limbah 2,45 Waste Management
Pemantauan dan Pengujian Lingkungan 1,91 Environmental Monitoring and Testing
Housekeeping, Perawatan Gedung, Prasarana Lingkungan 4,06 Housekeeping, Building Maintenance, Environmental Infrastructure
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
342
Page 345
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
2022 Annual Report & Sustainability Report
343 PT Krakatau Steel (Persero) Tbk
Page 346
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
KRAKATAU Perseroan berkomitmen penuh untuk senantiasa
STEEL DALAM memberikan iklim kerja yang kondusif, aman, dan
nyaman serta terjaminnya fasilitas yang dibutuhkan
PENGELOLAAN SDM agar setiap karyawan dapat memberikan kemampuan
Krakatau Steel in Human terbaiknya bagi Perseroan.
Resources Management
We are fully committed to always providing a conducive, safe
and comfortable working climate and ensures it has all the
facilities that allow the employees to deliver the best for the
Company.
Krakatau Steel menyadari pentingnya pengembangan Sumber Krakatau Steel acknowledges the importance of Human
Daya Manusia (SDM) untuk keberlanjutan Perusahaan. Untuk Resources (HR) development to sustaining the business. To
menghasilkan SDM yang berkinerja optimal dan berdaya saing produce a pool of highly competitive HR who can deliver optimum
tinggi, Perseroan melakukan berbagai upaya pengembangan performance, we make all the necessary efforts possible to
dan pelatihan karyawan terbaik agar mampu beradaptasi dan develop and train the best employees so they are able to adapt
menjawab tantangan bisnis yang semakin kompetitif saat ini dan and respond to increasingly competitive business challenges now
masa yang akan datang. Perseroan juga berkomitmen penuh and in the future. We are also fully committed to always providing
untuk senantiasa memberikan iklim kerja yang kondusif, aman, a conducive, safe and comfortable working climate and ensures
dan nyaman serta terjaminnya fasilitas yang dibutuhkan agar it has all the facilities that allow the employees to deliver the best
setiap karyawan dapat memberikan kemampuan terbaiknya bagi for the Company.
Perseroan.
STRUKTUR & PENANGGUNG JAWAB PENGELOLA STRUCTURE & AUTHORIZED PARTY IN HR
SDM MANAGEMENT
Dalam menciptakan SDM terbaik dan unggul, Perseroan memiliki In creating the best and outstanding HR, the Company has HR
unit-unit pengelola SDM yang merencanakan, merumuskan management units that plan, formulate and manage policies
serta mengelola kebijakan yang berkaitan dengan infrastruktur related to organizational infrastructure, talent management,
organisasi, talent management, pengembangan karyawan, serta employee development, and labor administration.
administrasi ketenagakerjaan.
Pengelolaan sumber daya manusia merupakan aspek yang Human resources Management is an important aspect because
penting karena human capital merupakan penggerak operasional human capital drives the Company's operations. We implement
Perseroan. Strategi human capital yang telah dilakukan Perseroan the following human capital strategies to develop various levels
dalam rangka pengembangan berbagai tingkat dan fungsi sumber and functions of human resources:
daya manusia, yaitu:
• Enhancing Top Leaders Effectiveness, dengan strategi ini • Enhancing Top Leaders Effectiveness, a strategy implemented
Perseroan berusaha meningkatkan kemampuan strategi to improve the strategic capabilities of our TOP Leaders'
bisnis para TOP Leaders serta menjalin cohesiveness dan business as well as establish cohesiveness and synergy of
sinergi para pimpinan Krakatau Steel & Group. Krakatau Steel & Group leaders.
• Creating Excellent Leadership Performance, • Creating Excellent Leadership Performance, which aims to
bertujuan meningkatkan kemampuan kepemimpinan improve Middle Management's leadership capabilities in
Middle Management dalam menyelaraskan dan aligning and implementing business plans and enhancing
mengimplementasikan rencana bisnis serta meningkatkan organizational capabilities for the best performance.
kapabilitas organisasi untuk kinerja yang terbaik.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
344
Page 347
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
• Assigning Talent People into Key Positions for Enhancing • Assigning Talent People into Key Positions for Enhancing
Company Performance, bertujuan menempatkan karyawan Company Performance, which aims to place the best
terbaik (Talent People) pada posisi kunci (key position) serta employees (Talent People) in key positions and assign
penugasan Talent People pada posisi tertentu (Talent Mobility) Talent People to certain positions (Talent Mobility) in order to
agar dapat menghasilkan kinerja terbaik dan meningkatkan produce the best performance and improve the Company’s
kinerja perusahaan. performance.
• Designing Structure, System, and Innovation Culture to Build • Designing Structure, System, and Innovation Culture to Build
High Performance and High Engaged Workforce, untuk High Performance and High Engaged Workforce, to build
membangun kinerja dan keterlibatan yang tinggi melalui high performance and engagement through developing
pengembangan desain organisasi, revitalisasi proses bisnis organizational designs, revitalizing business processes and
dan budaya inovatif sehingga produktivitas karyawan innovative culture so as to increase employee productivity and
meningkat dan struktur biaya dapat menjadi lebih kompetitif. have a more competitive cost structure
• Building Competency Through Effective Learning and Talent • Building Competency Through Effective Learning and Talent
Mobility, bertujuan untuk meningkatkan kompetensi karyawan Mobility, which aims to improve employee competency and
dan menjaga agar kompetensi tetap terjaga di dalam retain it within the organization through knowledge transfer,
organisasi melalui transfer knowledge, learning program, learning programs, and Corporate University development.
serta pengembangan Corporate University.
PROFIL KARYAWAN [OJK C.3] [GRI 2-7] EMPLOYEE PROFILE [OJK C.3] [GRI 2-7]
Pada tahun 2022, jumlah karyawan tetap Perseroan berjumlah In 2022, Company had a total of 2,254 headcount, or a decrease
2.254, atau turun 17,4% dibandingkan tahun sebelumnya sebesar of 17.4% compared 2,730 people in the previous year.
2.730 orang.
2022 Annual Report & Sustainability Report
345 PT Krakatau Steel (Persero) Tbk
Page 348
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Pada tabel berikut ini dapat dilihat profil karyawan tetap The following table shows the profile of the Company's permanent
Perseroan dalam kurun dua tahun terakhir berdasarkan klasifikasi employees in the last two years based on gender, employment
jenis kelamin, status ketenagakerjaan, tingkat pendidikan, usia, status, education level, age, and number of employees based on
serta jumlah karyawan berdasarkan level jabatan dan lokasi positions and operational location:
operasional:
JUMLAH KARYAWAN BERDASARKAN JENIS KELAMIN
Employee Composition by Gender
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
Laki-laki 2.152 95,5 2.622 96,0 2.966 96,0 Male
Perempuan 102 4,5 108 4,0 123 4,0 Female
Jumlah 2.254 100,00 2.730 100,00 3.089 100,00 Total
JUMLAH KARYAWAN BERDASARKAN STATUS KARYAWAN
Employee Composition by Employment Status
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
Tetap 2.254 98,1 2.730 98,3 3.089 98,1 Permanent
Kontrak 43 1,9 47 1,7 61 1,9 Contract
Jumlah 2.254 100,00 2.730 100,00 3.089 100,00 Total
JUMLAH KARYAWAN BERDASARKAN TINGKAT PENDIDIKAN
Employee Composition by Education Level
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
S3 0 0 - - - - Doctoral Degree
S2 49 2,2 61 2,2 60 1,9 Master’s Degree
S1 547 24,3 600 22,0 620 20,1 Bachelor’s Degree
Diploma 203 9,0 237 8,7 650 8,1 Diploma
SLTA 1.450 64,3 1.826 66,9 2.145 69,4 Senior High
Di bawah SLTA 5 0,2 6 0,2 14 0,5 Below Senior High
Jumlah 2.254 100,00 2.730 100,00 3.089 100,00 Total
JUMLAH KARYAWAN BERDASARKAN USIA
Employee Composition by Age
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
>50 tahun /years old 333 14,8 499 18,3 767 24,8 >50 years old
40 – 50 tahun /years old 435 19,3 502 18,4 526 17,0 40 - 50 years old
<40 tahun /years old 1.486 65,9 1.729 63,3 1.796 58,1 <40 years old
Jumlah 2.254 100.00 2.730 100,00 3.089 100,00 Total
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
346
Page 349
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
JUMLAH KARYAWAN BERDASARKAN LEVEL ORGANISASI
Employee Composition by Position
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
Vice President 18 0,8 24 0,9 19 0,6 Vice President
Manager 57 2,5 59 2,2 58 1,9 Manager
Superintendent 177 7,9 217 7,9 251 8,1 Superintendent
Supervisor 349 15,5 442 16,2 573 18,5 Supervisor
Foreman 716 31,8 851 31,2 936 30,3 Foreman
Pelaksana /Staff 937 41,6 1.137 41,6 1.252 40,5 Staff
Jumlah 2.254 100,00 2.730 100,00 3.089 100,00 Total
JUMLAH KARYAWAN BERDASARKAN LOKASI
Employee Composition by Location
2022 2021 2020
Uraian Jumlah Jumlah Jumlah Description
% % %
Total Total Total
DKI Jakarta 69 3,1 71 2,6 74 2,4 DKI Jakarta
Banten 2.176 96,5 2.650 97,1 3.006 97,3 Banten
Surabaya 9 0,4 9 0,3 9 0,3 Surabaya
Jumlah 2.254 100,00 2.730 100,00 3.089 100,00 Total
KESETARAAN BAGI SELURUH KARYAWAN [OJK F.18] EQUALITY FOR ALL EMPLOYEES [OJK F.18]
Krakatau Steel senantiasa menjunjung tinggi nilai-nilai Hak Asasi Krakatau Steel always upholds the values of Human Rights,
Manusia, keadilan, serta kesetaraan saat berinteraksi dengan justice and equality when interacting with employees. The
para karyawan. Perseroan selalu menjunjung tinggi keberagaman Company always upholds diversity without prejudice against
dengan tidak pernah membeda-bedakan agama, suku, ras dan religion, ethnicity, race and gender. The Company ensures that
jenis kelamin. Perseroan memastikan dalam melakukan promosi every decision on employee promotions and transfers is always
dan mutasi karyawan senantiasa melandaskan keputusannya made based on the results of performance appraisal, behavior
berdasarkan hasil penilaian kinerja, perilaku dan talenta masing- and talents of each employee.
masing karyawan.
Dalam mengimplementasikan hal tersebut, Perseroan In exercising this principle, the Company is committed to
berkomitmen untuk memastikan perlindungan serta pemenuhan ensuring the protection and fulfillment of employee rights are in
hak-hak karyawan telah sesuai dengan aturan dan peraturan accordance with all applicable employment rules and regulations
yang berlaku di Indonesia. Perseroan meyakini dengan mematuhi in Indonesia. The Company believes that compliance with
peraturan yang berlaku akan memberikan rasa nyaman kepada applicable regulations will provide a sense of comfort to every
setiap karyawan yang tentunya akan menghasilkan kinerja terbaik employee that allows them to deliver the best performance and
sehingga berdampak positif terhadap kinerja Perusahaan. have positive impact on the Company's performance.
Perseroan menjalankan kebijakan berperilaku saling menghargai The Company implements a policy of mutual respect at work/
di tempat kerja/Respectful Workplace Policy (RWP) dimana Respectful Workplace Policy (RWP) in which each Work Unit
setiap Pimpinan Unit kerja & Karyawan Wajib menerapkan Leader & Employee shall apply he principle of Diversity, Equality
Keberagaman, Kesetaraan dan Inklusi serta Perseroan juga and Inclusion and the Company shall prevent Discrimination,
wajib mencegah Diskriminasi, Kekerasan dan Pelecehan. Apabila Violence and Harassment. Each of work unit Heads must take
ditemukan tindakan yang bertentangan dengan norma RWP, firm steps on anyone found to have violated the RWP norms.
setiap pimpinan unit kerja harus mengambil langkah tegas
terhadap oknum tersebut.
2022 Annual Report & Sustainability Report
347 PT Krakatau Steel (Persero) Tbk
Page 350
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Komitmen Perseroan terhadap kesetaraan dapat dilihat dari The Company's commitment to equality can be seen from the
keterbukaan lapangan kerja yang seluas-luasnya kepada siapapun widest employment openness to anyone regardless of ethnical,
tanpa memandang perbedaan suku, ras, agama, jenis kelamin, racial, religious, gender, social status, and certain physical
status sosial, dan kondisi fisik tertentu. Demikian halnya dalam backgrounds. This also holds true in employee promotions
hal promosi dan mutasi karyawan, Perseroan juga membuka and transfers, as the Company also gives equal opportunities
kesempatan pengembangan karier yang merata kepada seluruh for career development to all employees by adhering to human
karyawan dengan memegang teguh prinsip-prinsip HAM, serta rights principles, and always bases its employment decisions
senantiasa melandaskan keputusannya berdasarkan hasil performance evaluation results, attitudes, and talents of each
penilaian kinerja, perilaku, dan talenta masing-masing karyawan. employee.
Jika melihat jumlah karyawan berdasarkan gender, melihat If we see the total employees by gender, and see the level of high-
tingkat pekerjaan yang berisiko tinggi maka SDM Perseroan risk jobs, the Company's human resources are dominated by male
didominasi oleh karyawan laki-laki. Pada tahun 2022, total employees. In 2022, PT Krakatau Steel (Persero) Tbk had a total of
karyawan PT Krakatau Steel (Persero) Tbk berjumlah 2.254 orang 2,254 headcount 95% or a majority of whom were male.
dengan mayoritas pegawai adalah laki-laki berjumlah 95,5% dari
total pegawai.
Sepanjang tahun 2022, Perseroan memastikan tidak terdapat Throughout 2022, the Company ensures that there were no
praktik diskriminasi dalam segala kegiatan usaha di wilayah discriminatory practices in all business activities in operational
operasional. [GRI 3-3 ][GRI 405-2] areas. [GRI 3-3] [GRI 405-2]
Selain itu, Krakatau Steel menyadari bahwa pekerjaan di In addition, Krakatau Steel is aware of the inherent high risks in its
lingkungan perusahaan memiliki risko tinggi dan dibutuhkan working environment and that most of the jobs here require special
keterampilan dan keahlian khusus. Perseroan berkomitmen untuk skills and expertise. The Company is committed not to employ
tidak mempekerjakan karywan di bawah umur dan tenaga kerja underage employees and forced labor in carrying out operational
paksa dalam menjalankan kegiatan operasional sesuai dengan activities in accordance with special rules and regulations related
peraturan dan ketentuan khusus terkait tenaga kerja. [OJK F.19] to labor. [OJK F.19] [GRI 408] [GRI 409]
[GRI 408] [GRI 409]
PROSES REKRUTMEN KARYAWAN EMPLOYEE RECRUITMENT PROCESS
Proses rekrutmen yang diterapkan Perseroan selalu menjunjung The Company always runs the recruitment process on the
tinggi prinsip transparansi, kejujuran, keadilan, tanpa membedakan principles of transparency, honesty, fairness, regardless of ethnicity,
suku, agama, dan ras. Dalam menyiapkan renegerasi karyawan, religion and race. In preparing for employee regeneration, the
perusahaan melakukan proses rekrutmen sesuai program Company does so according to the Company's planning program
perencanaan perusahaan dengan kualifikasi sesuai standar yang with qualifications according to its predetermined standards.
telah ditetapkan perusahaan. Setelah dilakukan proses rekrutmen, Successful candidates are enrolled in the Management Trainee
calon karyawan dikembangkan melalui program Management program and the Apprentice program.
Trainee dan program Apprentice.
Sepanjang tahun 2022, Perseroan telah melakukan rekrutmen Throughout 2022, the Company selectively recruited 53 new
karyawan baru secara selektif dan terbatas sebanyak 53 orang. employees. This was the same figure as the number of our new
Angka tersebut sama dengan jumlah karyawan baru yang direkrut recruits in 2021.
pada tahun 2021.
TINGKAT PERPUTARAN KARYAWAN [GRI 401-1] EMPLOYEE TURNOVER LEVEL [GRI 401-1]
Tingkat perputaran karyawan menjadi tantangan dalam hal Employee turnover rate is practically our yearly challenge in terms
pengelolaan SDM tiap tahunnya. Untuk itu, Perseroan berupaya of HR management. This has prompted the Company to retain
semaksimal mungkin mempertahankan karyawan terbaik guna the best employees with the best possible efforts to ensure
memastikan keberlanjutan di masa yang akan datang. Upaya sustainability in the future. Amongst the efforts are: continuous
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
348
Page 351
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
yang dilakukan yaitu Perseroan secara kontinyu mengevaluasi evaluation of the culture and work systems that apply in the
budaya dan sistem kerja yang berlaku di Perseroan agar Company in order to create a conducive work environment for
tercipta lingkungan kerja yang kondusif bagi karyawan. Selain employees. The Company also regularly reviews and updates
itu, Perseroan juga secara berkala meninjau dan melakukan its employment policies, especially those related to employee
pembaruan kebijakan khususnya yang berkaitan dengan remuneration to maintain their loyalty.
remunerasi karyawan agar loyalitas karyawan senantiasa terjaga.
Pada tahun 2022, tingkat turnover sebesar 16,53%. Perseroan In 2022, the turnover rate was 16.53%. We considered it to be
menilai tingkat turnover tersebut masih relatif terkendali dan tidak relatively under control and did not have a significant impact on
berdampak signifikan terhadap kinerja Perseroan. the Company's performance.
JUMLAH KARYAWAN MASUK
New Recruits
Uraian 2022 2021 Description
Jenis Kelamin | Gender
Laki-laki 50 52 Male
Perempuan 3 1 Female
Total 53 53 Total
Lokasi Operasional | Work Location
Jakarta 5 23 Jakarta
Banten 48 29 Banten
Lain-Lain 0 1 Others
Total 53 53 Total
JUMLAH KARYAWAN KELUAR
Employees Leaving
Uraian 2022 2021 Description
Jenis Kelamin | Gender
Laki-laki 520 396 Male
Perempuan 9 16 Female
Total 529 412 Total
Lokasi Operasional | Work Location
Jakarta 0 3 Jakarta
Banten 529 409 Banten
Lain-Lain 0 0 Others
Total 529 412 Total
Catatan | Note:
Total karyawan keluar sebagian besar disebabkan oleh Pensiun karena Usia dan Penugasan Ke Anak Perusahaan.
Most of the total employees who left were those entering Retirement due to Age and those assigned at Subsidiaries.
PELATIHAN DAN PENGEMBANGAN TRAINING AND DEVELOPMENT
[OJK F.22] [GRI 404-1] [GRI 404-2] [OJK F.22] [GRI 404-1] [GRI 404-2]
Krakatau Steel meyakini keberlanjutan perusahaan di masa Krakatau Steel believes that the Company's sustainability in the
mendatang tentunya harus didukung dengan keberadaan future needs the support of human resources who are always
karyawan yang selalu siap dan mampu cepat beradaptasi ready and able to quickly adapt to the rapidly changing business
menghadapi perkembangan bisnis maupun operasional yang and operational roadmaps as they are increasingly complex and
semakin kompleks dan kompetitif. competitive.
2022 Annual Report & Sustainability Report
349 PT Krakatau Steel (Persero) Tbk
Page 352
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Untuk itu, program pelatihan dan pengembangan karyawan secara For this reason, the Company organizes regular employee training
berkala dilaksanakan Perseroan bertujuan guna mengembangkan and development programs to develop employee potential and
potensi dan meningkatkan kompetensi karyawan dengan tetap improve their competence with due regards on other factors e.g.
memperhatikan faktor-faktor kesiapan, kecakapan, dan kualifikasi readiness, skills and qualifications in accordance with corporate
sesuai dengan kebutuhan agar tujuan strategis Perseroan needs to ensure the Company's strategic goals are always
senantiasa terealisasi sesuai target. realized on target.
Pelaksanaan kegiatan pelatihan dan pengembangan Perseroan The Company's training and development activities are organized
diselenggarakan oleh pihak internal maupun eksternal. Pelatihan by either internal or external parties. Training and developments
dan pengembangan mencakup seluruh karyawan baik karyawan cover all employees, both permanent and contract employees.
tetap maupun karyawan kontrak. Adapun komitmen, kebijakan, The commitments, policies and implementation in education and
dan penerapan dalam pendidikan dan pengembangan sesuai development are in accordance with the company's programs
dengan program perusahaan yang tertuang dalam RJPP dan contained in the RJPP and RKAP.
RKAP.
Program Pengembangan Kompetensi SDM bertujuan untuk The purpose of HR Competency Development Program is to
meningkatkan kompetensi dan keahlian teknikal (hard competency improve employee competence and technical expertise (hard
and skill) dalam rangka mendukung kegiatan operasional competency and skills) in order to support the Company's
Perseroan. Dalam rangka merealisasikan tujuan program ini, operations. In order to realize the objectives of this program, the
Perseroan telah menyelenggarakan berbagai kegiatan pelatihan Company organized a series of trainings throughout 2022:
sepanjang tahun 2022:
1. Training reguler untuk kompetensi Generic & Spesifik 1. Regular training for Generic & Specific competencies
2. Training Industri 4.0 & INDI 4.0 2. Industry 4.0 & INDI 4.0 Training
3. Digital Mindset & Digital Capability 3. Digital Mindset & Digital Capability
4. Leader Development Program (Foreman Development 4. Leader Development Program (Foreman Development
Program) Program)
5. Sertifikasi sesuai dengan undang-undang dan ketentuan yang 5. Certification in accordance with applicable laws and
berlaku regulations
6. Talent Management for KS & Group 6. Talent Management for KS & Group
7. Karier dan Suksesi 7. Career and Succession
8. Knowledge Management Program 8. Knowledge Management Program
9. Transformasi Budaya 9. Cultural Transformation
10. Internalisasi AKHLAK 10. Internalization of MORALS
Secara rinci, program kompetensi karyawan yang dilakukan In details, the employee competency program that we organized
Perseroan pada tahun 2022 yaitu terdapat 119 pelatihan dan in 2022 included 119 trainings with the following were the top 5
dijabarkan dalam kategori 5 besar terbanyak peserta pelatihan, training programs by total participants:
antara lain sebagai berikut:
• Foreman Development Program (FDP) • Foreman Development Program (FDP)
• Pengetahuan Industry 4.0 & INDI 4.0 • Know-how in Industry 4.0 & INDI 4.0
• Pengetahuan Compressor & Rotating Equipment • Know-how in Compressor & Rotating Equipment
• Time Management • Time Management
• Pertolongan Pertama Pada kecelakaan (P3K) • First Aid in accidents
Dalam rangka transformasi perusahaan dan sebagai bagian In the context of Company transformation and as part of its
dari paket transformasi yang dilakukan, Perseroan melakukan transformation package, the Company carries out various
berbagai macam program pengembangan di antaranya; development programs including;
• Krakatau Steel Management Skill Program (KSMSP): program • Krakatau Steel Management Skill Program (KSMSP): a
pengembangan yang memiliki tujuan untuk meningkatkan development program that aims to improve core management
core management skills bagi BOD-1 & BOD-2 dengan materi skills for BOD-1 & BOD-2 with lectures on business strategy,
yaitu business strategy, problem solving, communication for problem solving, communication for impact and team
impact dan team management. management.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
350
Page 353
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
• Leadership in a crisis: program pengembangann terkait • Leadership in a crisis: development program related to
peningkatan leadership BOD-1 & BOD-2 dalam menghadapi increasing BOD-1 & BO-2 leadership in dealing with crises
situasi krisis
• Great Remote Working: program pengembangan BOD-1 & • Great Remote Working: BOD-1 & BOD-2 development program
BOD-2 terkati pengelolaan team secara jarak jauh (remote) related to remote team management
• Ability to Execute (A2E): program pelatihan BOD-1 • Ability to Execute (A2E): training program for BOD-1 to BOD-
sampai BOD-5 untuk dapat membantu mempercepat dan 5 to help the Board speed up and maintain the ability to
mempertahankan kemampuan eksekusi program-program execute transformation programs. A2E learning is carried out
transformasi. Pembelajaran A2E dilakukan dalam 2 jenis yaitu in 2 types: virtual workshops and self-learning through digital
virtual workshop dan self learning melalu digital program. programs.
Program pelatihan dan pengembangan rutin dilakukan untuk We carry out routine training and development programs to
memaksimalkan produktivitas melalui peningkatan kompetensi maximize productivity through increased competency, from staff
mulai dari tingkat jabatan operatif yang bersifat teknis hingga of operational levels that are technical in nature to higher levels
tingkat yang lebih tinggi dan bersifat kompetensi manajerial dan such as managerial and leadership competencies.
leadership.
JAM PELATIHAN KARYAWAN 2022
Employee Trainning Hour 2022
Realisasi
Kelompok Pelatihan Penyelenggara Realization
Training Group Organizer Jam Pelatihan Peserta
Training Hour Participant
General Manager Internal dan Eksternal 436 20
General Manager Internal and External
Manager Internal dan Eksternal 1.883 22
Manager Internal and External
Superintendent Internal dan Eksternal 4.557 158
Superintendent Internal and External
Supervisor Internal dan Eksternal 10.019 370
Supervisor Internal and External
Foreman Internal dan Eksternal 27.604 764
Foreman Internal and External
Pelaksana/Operator Internal dan Eksternal 16.603 1.071
Executive/Operator Internal and External
Total 61.102 2.405
61.102 Jam
Hours
Jumlah jam pelatihan yang diberikan kepada
27,11 Jam
Hours
Rata-rata jam pelatihan per karyawan pada
karyawan 2022
Total employee training hours Average training hours per employee in 2022
2022 Annual Report & Sustainability Report
351 PT Krakatau Steel (Persero) Tbk
Page 354
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Penilaian Kinerja Karyawan [GRI 404-3] Employee Performance Assessment [GRI 404-3]
Upaya Krakatau Steel mencapai perusahaan yang berkelanjutan, To make Krakatau Steel's a sustainable company, we periodically
Perseroan secara berkala melakukan penilaian kinerja bagi para conduct employee performance appraisals. The objective is to see
karyawan. Hal ini kami lakukan bertujuan untuk melihat potensi, the potential, capacity and capability of each employee and helps
kapasitas, dan kapabalitas setiap karyawan serta sebagai bahan the Company in considering and determining the career path of
pertimbangan perusahaan dalam menentukan jenjang karier employees within the organization. Employees are appraised
karyawan di lingkungan Perseroan. Karyawan dinilai berdasarkan based on two aspects, namely Attitude based on the Company's
dua aspek yaitu Perilaku yang ditetapkan bersadarkan Core Value Core Values "AKHLAK" and Performance based on Work Goals set
Perusahaan “AKHLAK” dan Kinerja berdasarkan Sasaran Kerja in accordance with Unit Work Goals and Jobdesc, and appraised
yang ditetapkan sesuai dengan Sasaran Kerja Unit dan Jobdesc, once per semester by their direct supervisors or at least by their
kemudian akan dievaluasi per semester oleh atasan yang superintendents.
bersangkutan minimal superintendent.
SISTEM REMUNERASI KARYAWAN EMPLOYEE REMUNERATION SYSTEM
[OJK F.20][GRI 401-2] [OJK F.20][GRI 401-2]
Krakatau Steel meyadari bahwa karyawan merupakan salah Krakatau Steel realizes that employees are an important aspect of
satu aspek penting dalam keberlanjutan Perusahaan. Perseroan the Company's sustainability. The Company always pays attention
senantiasa memperhatikan kesejahteraan karyawan agar to employee welfare so they are motivated to deliver the best in
memberikan kinerja terbaik dalam menjalankan kegiatan running operations. The Company ensures that remuneration
operasional. Perseroan memastikan memberikan remunerasi provided to employees is always based on performance rather
terhadap karyawan berdasarkan performa kinerja dan tidak than on gender.
berbasis pada gender.
Pada tahun 2022, Perseroan menetapkan komponen remunerasi In 2022, the Company determined the remuneration component
berupa upah pokok dan tunjangan. Kebijakan remunerasi in the form of basic salary and allowances. The remuneration
tercantum dalam Perjanjian Kerja Bersama (PKB) antara policy is stated in the Collective Labor Agreement (PKB) between
Perusahaan dan Serikat Karyawan Periode 2021-2023, BAB the Company and the Employees' Union for the 2021-2023 Period,
VI Pengupahan dan BAB VII Fasilitas Kesejahteraan. Dalam CHAPTER VI Wages and CHAPTER VII Welfare Facilities. In
menetapkan upah pokok karyawan, Perseroan menggunakan determining the basic wages of employees, the Company uses
sistem Grade (Hay Methode atau yang saat ini dikenal dengan the Grade system (Hay Method or currently known as the Korn
Korn Ferry Methode). Perubahan struktur serta kenaikan upah Ferry Method). Changes in structure and increases in basic wages
pokok didasarkan pada Upah Minimum Kota (UMK) yang are based on the City Minimum Wage (UMK) set by the Governor,
ditetapkan Gubernur, tingkat inflasi, survei pasar, dan kemampuan inflation rate, market survey, and the Company's financial capacity,
keuangan Perseroan, yang besarannya ditetapkan melalui Surat the amount of which is determined through a Directors Decree.
Keputusan Direksi. Sedangkan kenaikan upah pokok karyawan The increase in the basic wages of employees per individual is
per individu dipengaruhi dua hal promosi dan mutasi. influenced by two things, promotions and mutations.
Perseroan juga telah menetapkan kebijakan terkait dengan The company has also established policies related to employee
kesejahteraan karyawan berupa tunjangan kesehatan. welfare in the form of health benefits. We provide health facilities
Fasilitas kesehatan diberikan melalui penyertaan pada Badan through participation in the Health Social Security Administration
Penyelenggara Jaminan Sosial (BPJS) Kesehatan. Pada tahun Agency (BPJS). In 2022, the Company spent a total of Rp11.78
2022, total iuran yang telah dibayarkan oleh Perseroan dalam billion for 7,730 participants (employees and their dependents) in
setahun mencapai Rp11,78 miliar untuk 7.730 peserta (karyawan BPJS. All employees of the Company have received wages above
dan tanggungannya). Adapun seluruh karyawan Perseroan telah the stipulated Provincial Minimum Wage (UMP).
menerima upah di atas Upah Minimum Provinsi (UMP) yang
ditetapkan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
352
Page 355
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
MEMPERTAHANKAN KARYAWAN RETAINING EMPLOYEES
Perseroan secara berkelanjutan mengevaluasi budaya dan sistem The Company makes continuous evaluation of the culture and
kerja yang berlaku di Perseroan agar tercipta lingkungan kerja work system that applies within its organization in order to
yang kondusif bagi karyawan, kesempatan karier yang cukup create a conducive work environment, promising career tracks,
luas, dan pengembangan diri yang baik. Selain itu, Perseroan juga and self-development opportunities for employees. In addition,
secara berkala meninjau dan melakukan pembaruan kebijakan the Company also regularly reviews and updates employment
khususnya yang berkaitan dengan remunerasi karyawan agar policies, especially remuneration policies to keep employee
loyalitas karyawan senantiasa terjaga serta pemberian fasilitas loyalty, and provides life-enriching facilities other than employee
natura yang baik, seperti perumahan karyawan, sarana olahraga, housing such as sports, arts, and other amenities.
kesenian, dan lain sebagainya.
Dalam menciptakan lingkungan kerja yang kondusif dan To create a conducive work environment and work-life balance,
kehidupan yang berimbang (work-life balance), Perseroan the Company gives employees the following facilitates:
memfasilitasi karyawan melalui:
• Penyediaan fasilitas untuk beribadah, olahraga dan kesenian • Provision of houses of worships, and sports and arts
amenities
• Penyediaan sanggar seni (pembentukan organisasi di bidang • Provision of art galleries (establishment of organizations in
kesenian dan olahraga (BPOS KS)) the arts and sports sector (BPOS KS))
• Pengelolaan penyaluran zakat & infaq • Management of zakat & infaq Distribution
• Penyelenggaraan donor darah berkala • Organizing periodic blood donors
• Penyelenggaraan vaksin • Administration of vaccines
• Penyelenggaran sosial kemasyarakatan (bantuan bencana, • Organizing social activities (disaster assistance, mass
sunatan masal,dll) circumcisions, etc.)
KEBIJAKAN PENSIUN PENSION POLICY
Krakatau Steel sangat mengapreasiasi pengabdian panjang setiap Krakatau Steel really appreciates the long service of every
karyawan Perusahaan. Bagi karyawan yang telah memasuki masa employee of the Company. For employees who are entering
usia pensiun, Perseroan memiliki program Transfer Knowledge retirement age, the Company organizes a Knowledge Transfer
untuk Karyawan yang akan memasuki usia pensiun. Program ini program. This program is intended to prepare themselves for
dimaksudkan sebagai persiapan karyawan yang akan memasuki their post-retirement life. Knowledge transfer is carried out
masa pensiun, Transfer knowledge dilaksanakan 3 bulan approximately 3 months before the employees officially retire,
sebelum memasuki masa pensiun/purnabakti, karyawan diberi where they are enrolled in trainings that teach them things they
pembekalan/pelatihan yang akan berguna pada saat pensiun dan can do in their post-retirement life and even taken to some
melihat langsung ke tempat-tempat usaha yang dapat menjadi inspiring business places that may inspire them about the type of
inspirasi untuk dapat memulai usaha saat karyawan memasuki business they are interested in running after they retire.
usia pensiun.
Sebagai bentuk keberlanjutan kinerja di lingkungan Perseroan, On the other hand, as a form of performance sustainability
setiap karyawan yang akan memasuki pensiun diwajibkan within the Company, each of the retiring employees is required
melakukan transfer pengetahuan. Hal ini dilakukan agar to transfer knowledge. The purpose is that employees who are
pengetahuan dan pengalamannya bermanfaat untuk karyawan still active can benefit from the retiring employees’ knowledge and
yang masih aktif. learn from their experience.
2022 Annual Report & Sustainability Report
353 PT Krakatau Steel (Persero) Tbk
Page 356
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
HUBUNGAN INDUSTRIAL [GRI 2-30] [GRI 402-1] INDUSTRIAL RELATION [GRI 2-30] [GRI 402-1]
Krakatau Steel mendukung penuh kebebasan karyawan untuk Krakatau Steel fully supports the freedom of employees to
berkumpul, berserikat, dan berpendapat dalam menjalin assemble, associate, and express opinions in establishing
hubungan industrial melalui serikat pekerja. Serikat pekerja ini industrial relations through labor unions. This union is a forum
menjadi wadah komunikasi bagi Karyawan dalam berkomunikasi where employees can communicate with fellow employees.
sesama karyawan.
Kebebasan berserikat bagi pegawai merefleksikan kepatuhan Freedom of association for employees reflects the Company's
Perusahaan atas Undang-undang No. 21 tahun 2000 tentang compliance with Law no. 21 of 2000 concerning Trade Unions/
Serikat Pekerja/Serikat Buruh dan ILO Convention 87 yang Labour Unions and ILO Convention 87 which guarantees the
menjamin kebebasan semua pekerja untuk masuk dalam freedom of all workers to join professionally managed worker
organisasi pekerja yang dikelola secara profesional sebagai sarana organizations as a means of liaison between workers and
penghubung antar pekerja dan perusahaan untuk menciptakan corporations to create harmonious industrial relations and
hubungan industrial yang harmonis dan saling menguntungkan mutual benefits for all parties.
semua pihak.
Perjanjian Kerja Bersama (PKB) Collective Labor Agreement (PKB)
Perjanjian Kerja Bersama (PKB) adalah perjanjian yang Collective Labor Agreement (PKB) is an agreement that comes
merupakan hasil perundingan antara serikat pekerja/serikat out of negotiations between a trade union/labor union or
buruh atau beberapa serikat pekerja/serikat buruh yang tercatat several trade unions/labor unions registered and the office of
pada instansi yang bertanggung jawab di bidang ketenagakerjaan manpower affairs and anentrepreneur, or several employers or
dengan pengusaha, atau beberapa pengusaha atau perkumpulan an association of employers which contains working conditions. ,
pengusaha yang memuat syarat-syarat kerja, hak dan kewajiban the rights and obligations of both parties. (Article 1 paragraph (2)
kedua belah pihak. (Pasal 1 ayat (2) Permenakertrans No. Per.16/ Permenakertrans No. Per.16/MEN/XI/2011). The PKB materials
MEN/XI/2011). Materi PKB di PT Krakatau Steel adalah sbb: at PT Krakatau Steel are as follows:
1. Mukadimah 1. Introduction
2. Pihak-pihak yang membuat Perjanjian 2. Parties Enter into Agreement
3. Ketentuan Umum 3. General Provisions
4. Pengakuan dan Fasilitas SKKS 4. SKKS Recognition and Facility
5. Hubungan Kerja 5. Employment Relations
6. Waktu Kerja, Cuti dan izin meninggalkan pekerjaan 6. Working Time, Leave and permission to leave work
7. Pengupahan 7. Remuneration
8. Fasilitas Kesejahteraan 8. Welfare Facilities
9. Perjalanan Dinas, Detasir, dan Pemindahan Karyawan 9. Official Travel, Detasir, and Transfer of Employees
10. Penghargaan 10. Awards
11. Keselamatan & Kesehatan Kerja serta Lingkungan 11. Occupational Health & Safety and the Environment
12. Disiplin dan Tata Tertib Kerja 12. Discipline and Work Rules
13. Penyelesaian Perselisihan Hubungan Industrial (PPHI) 13. Industrial Relations Dispute Settlement (PPHI)
14. Pedoman Pemutusan Hubungan Kerja (PHK) 14. Guidelines for Termination of Employment (PHK)
15. Ketentuan Peralihan dan Penutup 15. Transitional and Closing Provisions
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
354
Page 357
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Proses Penyelesaian Hubungan Industrial Industrial Relations Completion Process
Perseroan menyelesaikan perselisihan hubungan industrial The Company resolves industrial relations disputes through
melalui mekanisme bipartit, sesuai dengan Undang-undang No. a bipartite mechanism, in accordance with Law no. 2 of 2004
2 Tahun 2004 tentang Penyelesaian Perselisihan Hubungan concerning Settlement of Industrial Relations Disputes and the
Industrial dan PKB yang berlaku. applicable CLA.
Pemberitahuan terkait Perubahan Operasional Notification regarding Significant Operational
Signifikan [GRI 402-1] Changes [GRI 402-1]
Selain perselisihan hubungan industrial, Perseroan juga Apart from industrial relations disputes, the Company also
mengantisipasi jika terdapat perubahan operasional signifikan anticipates potential significant changes in operations such as
seperti penutupan pabrik dan sebagainya. Perseroan akan factory closures and the likes of it. The Company will give prior
melakukan pemberitahuan dan diskusi dua arah bersama serikat notifications and have two-way discussions with the unions if
pekerja bila terjadi perubahan operasional yang signifikan yang there are significant operational changes that can have a major
dapat memberi pengaruh besar kepada mereka. Perseroan akan impact on them. The Company will notify employees at least
memberitahukan minimal empat minggu kepada para karyawan four weeks prior to implementing these significant operational
sebelum mengimplementasikan perubahan operasional signifikan changes.
tersebut.
2022 Annual Report & Sustainability Report
355 PT Krakatau Steel (Persero) Tbk
Page 358
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
KRAKATAU STEEL Perseroan meyakini bahwa dengan memberikan
DALAM MEMASTIKAN jaminan lingkungan kerja yang aman, nyaman, dan
terlindungi dari potensi terjadinya kecelakaan kerja,
KESELAMATAN DAN akan membuat karyawan tenang dan fokus dalam
KESEHATAN KERJA bekerja, sehingga diharapkan bisa meningkatkan
Krakatau Steel in Ensuring produktivitas kinerja karyawan.
Occupational Safety and
Health The Company believes that with a safe and comfortable
environment that is, protected work environment from
potential work accidents, employees can work with relaxed
attitude and focus more on their jobs, and eventually become
more productive.
Perseroan menilai bahwa dengan memenuhi seluruh prosedur The Company sees strict compliance with all applicable
standar Kesehatan dan Keselamatan Kerja (K3) yang berlaku, baik Occupational Health and Safety (OHS) standard procedures, both
yang diatur dalam perundang-undangan maupun best practice, those regulated in legislation and best practices as an obligation
merupakan kewajiban yang harus dilakukan oleh Perseroan to fulfill in order to create safe and comfortable operational
demi terciptanya kegiatan operasional yang aman dan nyaman activities for all employees. The Company believes that with
bagi seluruh karyawan. Perseroan meyakini bahwa dengan a safe and comfortable environment that is, protected work
memberikan jaminan lingkungan kerja yang aman, nyaman, environment from potential work accidents, employees can work
dan terlindungi dari potensi terjadinya kecelakaan kerja, akan with relaxed attitude and focus more on their jobs, and eventually
membuat karyawan tenang dan fokus dalam bekerja, sehingga become more productive. Krakatau Steel makes this OHS policy
diharapkan bisa meningkatkan produktivitas kinerja karyawan. applicable to all of its stakeholders without exception, such as
Kebijakan K3 ini juga berlaku bagi para pemangku kepentingan, consumers, suppliers, anyone that comes to its premises for
seperti konsumen, pemasok, tamu perusahaan, dan orang-orang any purpose, and everybody else across the Company's network.
yang berada di lingkungan kerja Perseroan. [OJK F.21] [GRI 3-3] [OJK F.21] [GRI 3-3]
KOMITMEN DAN KEBIJAKAN K3 [GRI 403-1] OHS COMMITMENT AND POLICIES [GRI 403-1]
Sebagai perusahaan yang memproduksi baja, menjamin As a steel-producing company, Krakatau Steel sees ensuring the
keselamatan SDM merupakan sebuah mandat bagi Krakatau safety of human resources as a mandate. We do so not only to
Steel. Tak hanya untuk menaati peraturan, tapi juga sebagai bentuk comply with regulations, but to fulfill the Company's commitment
komitmen Perseroan dalam mewujudkan target nihil kecelakaan to realizing the target of zero work accidents as stated in PP
kerja sebagaimana yang tertuang dalam PP No. 50 Tahun 2012 No. 50 of 2012 concerning the Occupational Health, Safety and
tentang Sistem Manajemen Keselamatan dan Kesehatan Kerja Management System (OHSMS). Krakatau Steel makes each
(SMK3). Seluruh kebijakan yang diambil oleh Krakatau Steel untuk and every policy to manage risks and potential work incidents
mengelola risiko dan potensi insiden kecelakaan kerja, serta untuk while reducing incidents of Occupational Health and Safety with
menekan tingkat kecelakaan dan insiden K3 juga sudah mengikuti conformity to the international standard ISO 45001:2018.
standar internasional ISO 45001:2018.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
356
Page 359
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Untuk menciptakan lingkungan kerja yang sehat, aman, dan To build a healthy, safe and comfortable work environment, the
nyaman, Perseroan menerapkan sistem manajemen K3 (SMK3) Company implements a OHS management system (OHSMS)
dan membentuk organisasi P2K3 yang diketuai oleh Direktur and has set up a P2K3 organization chaired by the Director of
Produksi dan beranggotakan para Vice President dan Manager. Production and consists of Vice Presidents and relevant Managers.
Sementara, pengelolaan K3 dilakukan oleh Dinas Occupational The task of managing OSH is assigned to the Occupational Health
Health and Safety (HSE Department) melalui program-program and Safety Service (HSE Department) through OSH programs
K3 yang telah direncanakan, diimplementasikan, dan dievaluasi. that have been planned, implemented and evaluated. The most
Indikator capaian paling utama adalah Nihil Kecelakaan Kerja important achievement indicators are Zero Accidents and Zero
(Zero Accident) dan Nihil Penyakit Akibat Kerja (Nihil PAK). Occupational Diseases (No PAK).
Dengan terciptanya lingkungan kerja yang sehat, aman, nyaman, By building a work environment that is healthy, safe, comfortable,
serta terlindungi dari potensi terjadinya kecelakaan kerja, and protected from the potential for work accidents, the Company
Perseroan meyakini seluruh karyawan akan menjadi lebih tenang believes that all employees can work with relaxed attitude and
dan fokus dalam bekerja, yang pada akhirnya akan mendorong focus more on their jobs, which will ultimately make them even
terciptanya tingkat produktivitas yang tinggi. Kendati demikian, more productive. But it is important to note that the Company’s
pengelolaan K3 di Perseroan sejatinya tidak hanya bertujuan OHS management does more than just securing the safety and
untuk menjamin keselamatan dan kesehatan kerja karyawan health of employees since it also ensures the safety of all other
semata, akan tetapi juga demi terjaminnya keselamatan para stakeholders such as such as consumers, suppliers, anyone that
stakeholder seperti konsumen, pemasok dan tamu perusahaan comes to its premises for any purpose, and everybody else across
serta seluruh orang yang berada di lingkungan kerja Perseroan. the Company's network.
2022 Annual Report & Sustainability Report
357 PT Krakatau Steel (Persero) Tbk
Page 360
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
SARANA DAN PERANGKAT K3 OHS FACILITIES AND EQUIPMENT
Sebagai upaya Perseroan dalam mewujudkan lingkungan As part of the Company's efforts to create a safe and comfortable
kerja yang aman dan nyaman agar target zero fatality dan zero work environment with the ultimate goal of having zero fatality
accident dapat diwujudkan, kami juga telah melengkapi sarana and zero accident targets, we have comprehensive supporting
dan prasarana K3, baik di lingkungan kantor maupun di area OHS facilities and infrastructure, both at our offices and in the
operasional pabrik, seperti: factory operational areas, such as:
1. Unit kerja HSE Department 1. HSE Department work unit
2. Organisasi P2K3 yang disahkan oleh Disnaker Provinsi Banten 2. The P2K3 organization which was approved by the Banten
No. Kep. 188.4/3/244-DTKT/P2K3/IX/2022 Province Manpower Office No. Kep. 188.4/3/244-DTKT/
P2K3/IX/2022
3. Prosedur dan Work Instruction terkait K3 3. OHS Procedures and Work Instructions
4. Pos UKK beserta ambulans yang melayani 24 jam dalam 4. UKK post and 24/7 ambulance service to give first medical aid
penanganan pertama medis
5. Kerja sama rumah sakit untuk pelayanan kesehatan 5. Hospital cooperation for health services
6. Medical Check Up awal, berkala, dan khusus 6. Initial, periodic and special medical check-ups
7. Shelter 7. Shelters
8. Kotak P3K 8. First aid kit
9. Program KRAS Wellness 9. KRAS Wellness Program
10. Karyawan tersertifikasi Ahli dibidang K3 10. OHS certified employees
11. 10 Aturan K3, alat pelindung diri, rambu K3, Lock Out Tag Out, 11. 10 K3 Rules, personal protective equipment, OHS signs, Lock
dan media promosi K3 Out Tag Out, and K3 promotional media
12. Instalasi proteksi kebakaran 12. Installation of fire protection
13. Fasilitas kedaruratan (Sirine, early warning system, fire alarm, 13. Emergency facilities (sirens, early warning systems, fire alarms,
fire truck, ambulance, jalur evakuasi, alat komunikasi, tim fire trucks, ambulances, evacuation routes, communication
tanggap darurat) devices, emergency response teams)
14. Peminjaman dan pengisian tabung oksigen untuk karyawan 14. Rental of filling oxygen cylinders for employees and their
dan keluarga yang terpapar COVID-19 families exposed to COVID-19
15. Tim Task Force Penanganan dan Pencegahan COVID-19 15. COVID-19 Task Force Team
16. Protokol Penanganan dan Pencegahan COVID-19 16. COVID-19 Handling and Prevention Protocol
Dalam penerapan sistem manajemen K3, Perseroan juga In implementing the OHS management system, the Company
melibatkan para karyawan sebagai perwakilan dari serikat engages employees who are representatives of the employee union
karyawan untuk dapat terlibat dan berpartisipasi dalam and have them participate in OHS Management development,
pengembangan, pengimplementasian serta evaluasi sistem implementation and evaluation through P2K3 Meetings.
manajemen K3 melalui kegiatan Rapat P2K3.
SISTEM MANAJEMEN K3 OSH MANAGEMENT SYSTEM
Dengan sistem manajemen K3 berbasis ISO 45001 dan Regulasi, With an OSH management system based on ISO 45001 and
Krakatau Steel terus melaksanakan perbaikan berkesinambungan Regulations, Krakatau Steel makes continuous improvements
dan evaluasi berkala dari implementasi berbagai program K3 and periodic evaluations of the implementation of its various
untuk meminimalkan dan mengeliminasi potensi-potensi insiden OHS programs to minimize and eliminate potential incidents and
dan bahaya kecelakaan di tempat kerja yang bisa membahayakan accidents in the workplace that can otherwise put the employees
keselamatan kerja karyawan kami maupun mitra kerja, sehingga and partners in hazardous situation, and that’s how we create a
tercipta lingkungan yang aman bagi setiap insan di dalamnya. safe environment for everyone.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
358
Page 361
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
SARANA PARTISIPASI DAN KONSULTASI MEANS OF EMPLOYEE PARTICIPATION AND
KARYAWAN DALAM K3 [GRI 403-4] CONSULTATION IN OHS [GRI 403-4]
Perseroan menyadari besarnya risiko kecelakaan kerja yang The Company is aware of the high risk of work accidents inherent
terjadi pada proses produksi baja. Oleh karena itu, sebagai bagian in the steel production process. Therefore, as part of its OHS
dari pengelolaan K3 di Krakatau Steel, Perseroan secara rutin management, Krakatau Steel conducts routine socialization
melakukan sosialisasi prosedur K3 dan pelatihan K3. Bahkan, of OHS procedures and trainings. In fact, safety briefings are
safety briefing juga dilakukan setiap hari dan setiap shift di given every day and every shift in all Krakatau Steel operational
seluruh lini operasional Krakatau Steel. Melalui safety briefing lines. Through this safety briefing, all employees can participate,
ini, semua karyawan dapat berpartisipasi, berkonsultasi, ataupun consult, or communicate on matters related to occupational
berkomunikasi mengenai hal-hal yang terkait Kesehatan dan health and safety.
keselamatan kerja.
Perseroan juga senantiasa rutin mengadakan sosialisasi, The Company also regularly holds OHS socialization, campaigns,
kampanye, forum komunikasi K3, dan pelatihan K3 pun secara communication forums, and OHS training on an ongoing and
berkelanjutan dan menyeluruh bagi para karyawan. Di samping comprehensive basis for employees. This is paired with strict
itu, Perseroan juga melakukan pengawasan yang ketat agar oversight to ensure workers comply with OHS procedures and
para pekerja benar-benar mematuhi prosedur K3, hingga K3 bisa even make them a work culture for all Krakatau Steel employees.
membudaya di seluruh insan Krakatau Steel.
Sementara itu, Perseroan juga menyediakan sarana pengaduan The Company provides a forum where employees can complain
masalah kesehatan dan keselamatan kerja (K3) melalui about occupational health and safety (OHS) issues through the
Department Health, Safety & Environment (HSE) serta sarana Department of Health, Safety & Environment (HSE) and another
pengaduan masalah ketenagakerjaan melalui Department Human forum for employment issues through the Department of Human
Capital Integration & Administration (HCI&A): Capital Integration & Administration (HCI&A):
Health, Safety & Environment (HSE) Department
PT Krakatau Steel (Persero) Tbk
Jl. Industri No. 5 P.O. Box 14 Cilegon - Banten 42435
Tel: 0254-371092
Fax: 0254-371494
E-mail: divisi.hse@krakatausteel.com
Human Capital Integration & Administration (HCI&A) Department
PT Krakatau Steel (Persero) Tbk
Jl. Industri No. 5 P.O. Box 14 Cilegon - Banten 42435
Tel: 0254-372116
Fax: 0254-372211
E-mail: div.hci&a@krakatausteel.com
KEGIATAN PELATIHAN DAN PROGRAM K3 OHS TRAINING ACTIVITIES AND PROGRAMS
[GRI 403-5] [GRI 403-5]
Setiap tahun, kami memegang komitmen untuk mengadakan Every year, we fulfill our commitment to organize OSH-related
beberapa kegiatan terkait pelatihan K3. Tujuannya adalah untuk trainings. The objective is to improve employee competence while
meningkatkan kompetensi karyawan, serta memastikan kesiapan ensuring each one of them knows what to do when work accidents
mereka dalam menjalankan prosedur penanganan ketika happen or when Occupational Diseases (PAK) break out. In 2021,
kecelakaan kerja terjadi maupun Penyakit Akibat Kerja (PAK). the Company carried out a number of activities with intensity to
Untuk itu, Perseroan menggalakkan sejumlah kegiatan untuk support OHS implementation of, including the following:
mendukung implementasi K3 di tahun 2022, di antaranya adalah
sebagai berikut:
1. Melaksanakan promosi dan kampanye keselamatan yang 1. Ran more intensive safety promotions and campaigns.
lebih intensif.
2022 Annual Report & Sustainability Report
359 PT Krakatau Steel (Persero) Tbk
Page 362
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
2. Sosialisasi keselamatan dengan safety talk harian dan 2. Safety socialization with daily safety talk and joint inspection
kegiatan inspeksi gabungan sub P2K3 dengan melibatkan activities of sub P2K3 by involving work partners and Liaison
mitra kerja dan Liaison Officer dari beberapa unit kerja terkait. Officers from several related work units.
3. Rapat Safety Commitee/P2K3 Pusat dipimpin oleh Direktur 3. The Safety Committee /P2K3 Center meeting is chaired by the
dan Sub P2K3 setiap bulan dengan mengundang pimpinan Director and Sub P2K3 every month by inviting the head of the
unit kerja dan mitra kerja. work unit and work partners.
4. Menggiatkan pelaksanaan sidak. 4. Did more unscheduled inspections.
5. Meninjau Prosedur, WI, dan SOP secara rutin. 5. Regularly reviewed Procedures, WI, and SOP.
Dalam hal ini, Perseroan telah menunjuk Departemen HSE To make all the above work, the Company has assigned the
(Health Safety and Environment) untuk memberikan pelatihan HSE (Health Safety and Environment) Department with the task
dan pendidikan terkait K3 yang wajib diikuti seluruh insan yang of to organizing trainings and education on OHS which must be
berada di dalam lingkungan Krakatau Steel. Segala kegiatan attended by all personnel within the Krakatau Steel environment.
pelatihan K3 juga harus diterapkan sesuai dengan peraturan All OHS trainings must comply with laws and regulations with
perundangan dengan memperhatikan aspek pengembangan dan due regards to aspects of development and meet the intended
penyesuaian kebutuhan dalam rangka menambah pengetahuan objectives in order to increase the knowledge and skills of the
dan keterampilan tenaga kerja di wilayah operasi Perseroan. workforce in the Company's operational areas.
Kegiatan K3 pada tahun 2022 di lingkungan Perseroan diberikan In 2022, OHS activities within the Company were provided to all
kepada seluruh karyawan tanpa terkecuali melalui program K3 employees without exception through the following programs:
berikut:
1. Pelaksanaan sidak K3 rutin 1. Implementation of routine OHS inspections
2. Safety induction, safety talk, safety briefing, dan induction 2. Safety induction, safety talk, safety briefing, and induction
course course
3. Rapat dan inspeksi P2K3 3. P2K3 meeting and inspection
4. Program KRAS Wellness untuk meningkatkan derajat 4. KRAS Wellness program to improve employee health status
kesehatan karyawan
5. Promosi K3 melalui media poster, leaflet, spanduk, postingan 5. Promotion of OSH through available media such as posters,
elektronik, dan sosialisasi leaflets, banners, electronic posts, and outreach
6. Review HIRADC (Registrasi K3), Work Instruction, dan 6. Review of HIRADC (OHS Registration), Work Instructions, and
Prosedur Procedures
7. Pelatihan K3 internal melalui KRASdemy (platform digital 7. Internal OHS training through KRASdemy (digital education
edukasi) platform)
LAYANAN KESEHATAN [GRI 403-3] HEALTH SERVICES [GRI 403-3]
Krakatau Steel melengkapi area operasi dengan fasilitas Krakatau Steel supports its operating areas with health facilities,
kesehatan berupa klinik kesehatan dan dokter Perusahaan. for instance, health clinics and Company physicians. Routine
Pemeriksaan kesehatan rutin untuk seluruh karyawan dilakukan medical checkups all employees are also given to ensure that all
guna memastikan kondisi karyawan senantiasa dalam keadaan employees stay fit and healthy so they can also support efforts to
fit dan sehat, sehingga dapat mendukung upaya pencegahan prevent work accidents and Occupational Diseases (PAK).
kecelakaan kerja maupun Penyakit Akibat Kerja (PAK).
Perseroan memberikan fasilitas Kesehatan Kerja dalam bentuk The Company provides Occupational Health facilities in the form
Medical Check Up (MCU) untuk pemeriksaan awal Calon of Medical Check Up (MCU) for initial examination of Prospective
Karyawan dan MCU Berkala untuk karyawan. Dokter Perusahaan Employees and Periodic MCU for existing employees. The
melakukan analisa kebutuhan MCU sesuai dengan risiko Company Doctors analyzes the needs of the MCU depending on
pekerjaan di masing-masing unit kerja. Dokter Perusahaan juga the work risks in each work unit. They also evaluate the results
mengevaluasi hasil MCU sebagai dasar untuk melakukan upaya of the MCU as a basis for future efforts to prevent occupational
pencegahan penyakit akibat kerja. Sementara untuk fasilitas diseases. The Company also provides insurance as further health
pelayanan kesehatan untuk Karyawan dan keluarga tertanggung service facilities for employees and their immediate families.
diberikan dalam bentuk asuransi kesehatan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
360
Page 363
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
TINGKAT KECELAKAAN KERJA [GRI 403-9] WORK ACCIDENT RATE [GRI 403-9]
Menyadari aktivitas operasi Perseroran memiliki karakteristik Recognizing the different operating characteristics of the
risiko yang berbeda dengan industri yang lain, maka Perseroan Company from the rest of the industry, the Company places
senantiasa menempatkan Keselamatan dan Kesehatan Kerja Occupational Health and Safety (OHS) as a top priority. In this
(K3) sebagai prioritas utama. Berkenaan dengan hal tersebut, regard, throughout 2022 the rate of work accidents is described
sepanjang 2022 tingkat kecelakaan kerja diuraikan sebagai as follows:
berikut:
Kategori dan Jumlah
Catergory and Total
Jenis Kecelakaan Menghilangkan Hari
Type of Incidents Ringan Sedang Kerja 2x24 Jam Kematian
Light Medium Lost Work Days Fatality
2x24 hours
Kecelakaan Kerja | Work Accidents 2 4 2 0
Lalu Lintas | Traffic 0 0 0 0
Kecelakaan Kerja | Kerusakan Properti 0 0 0 0
Sepanjang tahun 2022, tidak terdapat kecelakaan kerja yang Throughout 2022, there was no fatal work accidents. This came
mengakibatkan fatal. Ini tak lepas dari upaya Perseroan dalam mostly out of the Company's efforts to prevent work accidents and
pencegahan terjadinya kecelakaan kerja dan terciptanya budaya to create a culture of OHS discipline within the organization with
disiplin K3 di Perseroan dengan memberlakukan 10 Aturan K3 yang strict imposition of 10 OHS Rules which aim to give Occupational
bertujuan untuk memberikan perlindungan atas Keselamatan dan Health and Safety protection to everyone who carries out
Kesehatan Kerja kepada semua orang yang melakukan aktivitas activities across our entire network. In addition, the Company
di Perseroan. Selain itu, Perseroan juga menerapkan aturan K3 also implements law-abiding set of OHS rules with sanctions on
yang sesuai dengan Peraturan Perundangan dengan memberi anyone that intentionally violates OHS rules in accordance with
sanksi bagi pelanggar aturan K3 sesuai ketentuan yang berlaku. applicable regulations.
Cedera Akibat Kerja dan Penyakit Akibat Kerja Occupational Injuries and Occupational Diseases
[GRI 403-2] [GRI 403-2]
Berbagai upaya untuk meningkatkan kinerja K3 telah dilakukan Krakatau Steel has made various efforts to improve OHS
Krakatau Steel, salah satunya dengan membuat program performance, for instance, we have created programs to prevent
pencegahan penyakit akibat kerja dan cedera akibat kerja. work-related illnesses and work-related injuries. In running the
Dalam penerapannya, Perseroan membuat dokumen HIRADC programs, the Company makes HIRADC documents as part
sebagai bagian dari sistem manajemen K3. Melalui dokumen of the OHS management system. We use these documents to
tersebut, kami melakukan identifikasi terhadap bahaya, penilaian, identify hazards, assess and control the Company's risks related
dan pengendalian risiko Perseroan terkait K3. Krakatau Steel to OHS. Krakatau Steel also uses the documents to evaluate the
menjadikan dokumen ini sebagai bahan evaluasi penerapan implementation of the OHS system in the Company to improve
sistem K3 di Perseroan untuk meningkatkan kualitas K3 secara the quality of OHS in a sustainable manner, protect and minimize
berkelanjutan, melindungi, dan meminimalkan risiko karyawan the risk of employees from catching occupational diseases.
agar tidak mendapatkan penyakit akibat kerja.
Beberapa risiko cedera akibat kerja dan penyakit akibat kerja Listed below are some of work-related injuries and occupational
yang diidentifikasi dalam sistem manajemen K3 Perseroan di diseases identified in the Company's OHS management system
antaranya: are:
2022 Annual Report & Sustainability Report
361 PT Krakatau Steel (Persero) Tbk
Page 364
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Cedera Akibat Kerja Penyakit Akibat Kerja Langkah Mitigasi
Worked Related Injury Worked Related Diseases Mitigation Effort
Patah tulang sendi pergelangan tangan - Rekayasa administrasi
Wrist joint fracture Administrative engineering
Luka terbuka jari tangan - Eliminasi
Open wounds of the fingers Elimination
Luka robek telapak tangan - Rekayasa administrasi
Palm laceration Administrative engineering
Luka robek jari tangan - Rekayasa administrasi
Finger laceration Administrative engineering
Lebam di kepala - Rekayasa teknik
Bruises on the head Engineering technique
Luka bakar ringan (1-2) - APD
Minor burns (1-2) APD
Krakatau Steel juga sudah menyusun sistem dan prosedur ketika Krakatau Steel has also developed systems and procedures for
terjadi insiden di wilayah operasional. Peraturan ini berlaku kepada handling incidents in operational areas. They apply to everyone
semua pihak yang terlibat dalam penanganan kecelakaan di involved in handling accidents at work. We hope that with these
tempat kerja. Kami berharap, dengan adanya sistem dan prosedur systems and procedures in place, every accident at work can be
ini, setiap kecelakaan yang terjadi dapat ditangani secepatnya handled properly and immediately. In addition, we make thorough
dengan baik. Selain itu, kami berusaha menginvestigasi kejadian investigations on incidents to prevent similar incidents from
secara menyeluruh untuk menghindari kejadian serupa terulang reoccurring in the future.
kembali di kemudian hari.
Identifikasi Potensi Bahaya dan Penilaian Risiko Identification of Potential Hazards and Risk
[GRI 403-2] Assessment [GRI 403-2]
Krakatau Steel juga melakukan identifikasi potensi bahaya Krakatau Steel also does potential hazard identification and risk
dan penilaian risiko sesuai dengan standar internasional assessment in accordance with the international occupational
manajemen kesehatan dan keselamatan kerja ISO 45001 health and safety management standard ISO 45001 by considering
dengan mempertimbangkan sejumlah aktivitas dan potensi a number of activities and their potential hazards. Based on the
bahayanya. Berdasarkan hasil identifikasi bahaya, penilaian risiko, results of hazard identification, risk assessment, monitoring and
pemantauan dan tindak lanjut yang dilakukan oleh tim K3 di follow-up carried out by the OHS team in each operational area,
masing-masing area operasional, berikut ini potensi bahaya dan the following are potential significant OHS hazards and risks at
risiko K3 signifikan di Krakatau Steel yang telah menyebabkan Krakatau Steel which have caused the highest OHS incidents
insiden K3 tertinggi selama tahun 2022. during 2022.
Jenis Bahaya/Sumber Insiden K3 Kategori Insiden yang
Tindak Lanjut
Type of Hazard/Source of OHS ditimbulkan
Follow-up
Incident Incident category caused
Bahaya Mekanik Sedang Perbaikan dan perawatan, serta Sosialisasi SOP
Mechanical Hazards Medium Repair and maintenance, and Socialization of SOPs
Ergonomi Ringan Sosialisasi SOP dan pengadaan APD khusus
Ergonomics Lightweight Socialization of SOPs and procurement of special PPE
Pencegahan dan Penanggulangan Penularan Prevention and Management of Transmission of
COVID-19 COVID-19
Pada tahun 2022, Perseroan masih melakukan beberapa tindakan In 2022, the Company did not discontinue some of its COVID-19
pencegahan dan penanggulangan penularan COVID-19, yang prevention and handling measures pursuant to the Circular Letter
penerapannya disesuaikan dengan Surat Edaran Direktur Utama of the President Director of PT. Krakatau Steel (Persero) Tbk
PT. Krakatau Steel (Persero) Tbk nomor 175/DU-KS/2020 tentang number 175/DU-KS/2020 regarding business activities during the
kegiatan usaha selama masa pandemi COVID-19 di Lingkungan COVID-19 pandemic in PT. Krakatau Steel (Persero) Tbk.
PT. Krakatau Steel (Persero) Tbk.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
362
Page 365
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dalam hal ini, Perseroan membentuk Tim Task Force Penanganan In this case, the Company formed a Task Force Team for Handling
COVID-19 dengan tugas-tugas berikut: COVID-19 with the following duties:
1. Menyusun kembali protokol penanganan COVID-19 mengikuti 1. Reconstructing the COVID-19 handling protocol to make it
perkembangan kondisi pandemi yang kasusnya mulai consistent with the downward trend of the pandemic.
menurun.
2. Menyusun pelaksanaan sistem kerja dengan berpedoman 2. Arranging work systems based on the policies of the Ministry
pada kebijakan Kementerian BUMN, komando kementrian/ of SOEs, the command of related ministries/institutions
lembaga terkait (khususnya Badan Nasional Penanggulangan (especially the National Disaster Management Agency and
Bencana dan Kementrian Kesehatan). the Ministry of Health).
3. Melakukan pembinaan/sosialisasi kepada seluruh karyawan 3. Conducting training/socialization to all employees, either
baik secara langsung maupun tidak langsung. directly or indirectly.
4. Melakukan pengawasan penerapan protokol COVID-19 yang 4. Overseeing the implementation of the COVID-19 protocol that
berlaku di Perseroan. applies to the Company.
5. Menyediakan sarana dan prasarana penunjang protokol 5. Providing facilities and infrastructure to support the COVID-19
COVID-19. protocol.
6. Melakuan pelaporan secara rutin kepada pihak-pihak terkait, 6. Making regular report to related parties, for instance to:
seperti:
• Laporan ke sistem Cosmic BUMN. • BUMN Cosmic system.
• Laporan Pelaksanaan Operasional dan Mobilitas Kegiatan • The Ministry of Industrial affairs on Operational
Industri ke Kementrian Perindustrian. Implementation and Mobility of Industrial Activities.
• Laporan Instrumen Pemantauan Pencegahan dan • The Cilegon City Health Office on the Monitoring
Pengendalian COVID-19 di tempat kerja perkantoran dan Instrument for the Prevention and Control of COVID-19 in
industri ke Dinas kesehatan Kota Cilegon. office and industrial workplaces.
7. Mengadakan vaksinasi bagi karyawan, keluarga, dan 7. Organizing vaccinations for employees, their families, and the
masyarakat umum. general public.
SISTEM MANAJEMEN PENGAMANAN SECURITY MANAGEMENT SYSTEM
Perseroan meyakini bahwa setiap karyawan akan bisa lebih The Company believes that every employee will work with more
tenang dan fokus dalam bekerja, jika lingkungan kerja aman, relaxed attitude and can focus on work in a safe and comfortable
nyaman, serta terlindungi dari potensi terjadinya ancaman, that is protected from potential threats, security disturbances and
gangguan keamanan dan bencana. Dengan demikian, hal ini disasters. This type of work environment increases the employee
akan mampu meningkatkan produktivitas kinerja karyawan. Tak productivity and performance. It does more than just securing the
hanya menjamin keamanan seluruh karyawan, tapi juga berlaku safety of all employee since it also covers the security of other
untuk keamanan para pemangku kepentingan, seperti konsumen, stakeholders, such as consumers, suppliers and anyone that
pemasok, dan tamu perusahaan serta seluruh orang yang berada comes to the Company’s premises and production facilities.
di lingkungan kerja Perseroan.
Komitmen dan Kebijakan Commitment and Policy
Terkait komitmen Krakatau Steel di bidang Pengamanan, kami We have incorporated Krakatau Steel's commitment towards
telah menuangkannya ke dalam Kebijakan Sistem Manajemen Security into the Krakatau Steel Management System Policy
Krakatau Steel (SMKS) poin ke 3 yang berbunyi, “Mengendalikan (OHSMS) point 3 which reads, "Controlling security, order and
keamanan, ketertiban dan pengamanan aset termasuk data safeguarding of assets including company data and information
dan informasi perusahaan sesuai ketentuan perundangan in accordance with applicable laws and regulations to prevent
yang berlaku untuk mencegah dan mengurangi kerugian akibat and reduce losses as a result of threats, disturbances, sabotage,
ancaman, ganguan, sabotase, bencana baik dari internal maupun disasters both internal and external”. We have run a range of
eksternal”. Berbagai program pun telah dilakukan oleh Perseroan programs to realize the Company’s commitment as a form of
dalam rangka mewujudkan komitmennya sebagai bentuk corporate responsibility. Security matters are assigned to the
tanggung jawab Perseroan. Di mana untuk bidang keamanan Security Department.
akan dipegang oleh Department Security.
2022 Annual Report & Sustainability Report
363 PT Krakatau Steel (Persero) Tbk
Page 366
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Perseroan juga senantiasa berusaha secara konsisten dalam The Company also consistently strives to do things in compliance
menerapkan seluruh peraturan yang berlaku, termasuk yang with all applicable regulations, including provisions contained in
tertuang dalam PERPOL 7 TAHUN 2019 tentang Sistem PERPOL 7 of 2019 concerning the National Vital Object Security
Manajemen Pengamanan Objek vital nasional (SMP Obvitnas). Di Management System (SMP Obvitnas). The local Ditpam Obvit
mana Ditpam Obvit Mabes Polri akan bertugas untuk melakukan Polri Headquarter is tasked with conducting an audit of the
audit sertifikasi sistem manajemen pengamanan perseroaan. Company's security management system certification.
Sementara upaya untuk menciptakan keamanan dan ketertiban Simultaneously, to create effective and efficient security and
yang efektif dan efisien, Perseroan menerapkan sistem order, the Company implements a security management system
manajemen pengamanan yang diatur dalam PERPOL Nomor 7 as regulated under the PERPOL Number 7 of 2019 and PERPOL
Tahun 2019 dan standard penerapan PERPOL Nomor 4 Tahun implementation standards Number 4 of 2020 concerning
2020 tentang Pengamanan Swakarsa serta peraturan perundang- Independent Security as well as laws and regulations and other
undangan maupun best practice lainnya menjadi syarat penting. best practices as important prerequisites. It is expected that
Sehingga, diharapkan seluruh karyawan dan stakeholder bisa all employees and stakeholders can feel safe and comfortable
memperoleh rasa aman dan nyaman saat berada di lingkungan whenever they are at our premise.
Perseroan.
Sarana Partisipasi dan Komunikasi Terkait Keamanan Security-Related Participation and Communication
Facilities
Guna mewujudkan lingkungan kerja yang aman dan nyaman, In order to create a safe and comfortable work environment,
Perseroan juga telah menyediakan serangkaian sumber daya the Company provides a range of security resources, such as
pengamanan, seperti personel dan kelengkapan sarana dan personnel and complete facilities and infrastructure, which are
prasarana, yang tersedia tak hanya di lingkungan kantor, tapi juga available both at the offices and in the factory operational area.
di area operasional pabrik. Adapun sumber daya pengamanan The security resources consist of:
terdiri dari:
1. Kekuatan personel terdiri dari personel pengamanan tertutup 1. Security armada, which consists of 14 restricted security
14 orang, personel pengamanan terbuka 215 orang terbagi 4 personnel, 215 general security personnel divided into 4
grup dengan operasional 3 shift. groups with 3 operational shifts.
2. Terdapat penempatan 21 unit pos penjagaan yang tersebar di 2. 21 units of guard posts scattered in 4 areas of the Plant Site
4 area pengamanan Plant Site dan perkantoran Perseroan security and the Company's offices
3. Terdapat kendaraan operasional pengamanan yang terdiri 3. Security operational vehicles consisting of 1 motorcade, 2
dari 1 unit mobil patwal, 2 unit mobil patroli dan 14 unit motor patrol cars and 14 patrol motorbikes to carry out 1 x 24 hour
patroli, untuk melaksanakan patroli 1 x 24 jam yang oleh patrol supported by other equipment, 12 guard tour patrol
didukung oleh peralatan lainnya, guard tour patrol 12 unit, dan units and other supporting equipment.
peralatan pendukung lainnya.
4. Pengawasan dan monitoring area dengan peralatan CCTV 4. Surveillance and monitoring of the area with integrated
pengamanan yang terintegrasi dengan jumlah CCTV 39 unit security CCTV equipment with a total of 39 CCTV units
yang tersebar di area plant site dan harbaour stock yard, serta installed at corners of plant site and harbor stock yard area,
radio komunikasi HT sebanyak 40 Unit as well as 40 HT radio communication units
5. Prosedur dan WI terkait Pelaksanaan Pengamanan & Tanggap 5. Procedures and WI for Security & Emergency Response.
darurat.
6. Sistem pengendalian akses personel, kendaraan dan barang 6. Access control system on personnel, vehicle and goods
dengan gate barier, kartu pass personel dan kendaraan, serta systems with gate barriers, personnel and vehicle pass cards,
visitor management and visitor management
7. Sarana dan Prasarana kedaruratan (sirine kedaruratan, 7. Emergency facilities and infrastructure (emergency sirens,
early warning system, fire truck, Pos P3K dan fasilitas P3K, early warning systems, fire trucks, first aid posts and first aid
ambulans, jalur evakuasi, shelter, Tim TTD dan TKTD, Tim Gas facilities, ambulances, evacuation routes, shelters, TTD and
Rescue, Peralatan Sistem Komunikasi, dan lain-lain) TKTD Teams, Gas Rescue Teams, Communication System
Equipment, etc.)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
364
Page 367
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Perseroan juga menyediakan sarana pengaduan masalah The Company also provides a means of reporting security issues
keamanan melalui Unit Reaksi Cepat (URC) Security Department, through the Security Department's Quick Response Team (URC),
serta wadah P2K3 Perseroaan. as well as the Company's P2K3 forum.
Security Department
PT Krakatau Steel (Persero) Tbk
Jl. Industri No. 5 P.O. Box 14 Cilegon - Banten 42435
Tel: 0254-372222
E-mail: divisi.security@krakatausteel.com
Konsep Pengamanan Security Concept
a. Perlindungan pada aset perusahaan yang terdiri dari personel, a. Protection of Cmpany assets consisting of personnel,
material, data/dokumen/informasi, instalasi dan fasilitas materials, data/documents/information, factory/office
pabrik/perkantoran, sistem komunikasi dan informasi, installations and facilities, communication and information
peralatan dan sistem pendukung, serta citra perusahaan systems, equipment and support systems, as well as corporate
dari berbagai bentuk ancaman dan gangguan yang potensial image from various forms of threats and disturbances that
menimbulkan kerugian, baik dari dalam maupun dari luar have the potential to cause harm, both from inside and
perusahaan, melalui konsep perlindungan tiga fungsi pokok outside the company, through the concept of protecting three
yakni: main functions, namely:
1. Fungsi untuk mendeteksi ancaman 1. Threat—detecting function
2. Fungsi untuk menghalangi dan menghambat ancaman 2. Threat-blocking function
3. Fungsi untuk merespon ancaman 3. Threat-responding function
b. Pengamanan merupakan kegiatan terpadu dan terkoordinasi b. Security is an integrated and coordinated activity which
melibatkan komponen organisasi serta sumber daya involves organizational components and is of supportive
dukungan yang ada di lingkungan Perseroan. resources within the Company.
c. Pengamanan diarahkan untuk menciptakan situasi c. Security is directed at creating a harmonious situation with
hubungan yang harmonis dengan masyarakat sekitar melalui the surrounding community through the coordination of KS-
koordinasi KS-Group & JV, TNI Polri dan Instansi/pihak terkait, Group & JV, TNI Polri and related agencies/parties, fund raising
penggalangan dengan Toga/Toma, serta kegiatan pembinaan with Toga/Toma, and other community social development
sosial masyarakat di sekitar perusahaan. activities in the surroundings.
Standar Prinsip Pelaksanaan Standard Principles of Implementation
a. Standar Pelaksanaan Pengamanan a. Security Implementation Standards
1. Personel Security yang bertugas di lingkungan PT 1. Security personnel assigned to PT Krakatau Steel
Krakatau Steel (Persero) Tbk, harus memiliki kualifikasi (Persero) Tbk must have qualifications as a limited police
sebagai fungsi kepolisian terbatas. function.
2. Personel Security yang melaksanakan tugas dan tanggung 2. Security personnel who carry out security duties
jawab pengamanan berpedoman pada Procedure, Work and responsibilities are guided by Procedures, Work
Instruction, Standard Operating Procedure, ketentuan dan Instructions, Standard Operating Procedures, provisions
peraturan perundang- undangan yang berlaku. and applicable laws and regulations.
3. Personel Security yang melaksanakan tugas dan 3. Security personnel who carry out security duties and
tanggung jawab pengamanan terlatih dan memiliki responsibilities are trained and have the competence. In
kompetensi yang sesuai. Demi pencapaian stan dar yang order to achieve the standards referred hereto, the Security
dimaksud Security Department menyusun program dan Department develops programs and organize need-based
melaksanakan pelatihan sesuai kubutuhan. trainings.
4. Personel Security yang melaksanakan tugas dan 4. Security personnel who carry out security duties and
tanggung jawab pengamanan wajib segera memberikan responsibilities must immediately give information and
informasi serta koordinasi apabila terjadi pelanggaran make coordination every time there is violation and/
dan atau ketidaksesuaian secara cepat dan tepat (temu or discrepancy quickly and accurately (quick meeting, fast
cepat, lapor cepat). report).
2022 Annual Report & Sustainability Report
365 PT Krakatau Steel (Persero) Tbk
Page 368
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
b. Prinsip Pelaksanaan Pengamanan b. Principles of Safeguards
1. Menjunjung tinggi hak asasi manusia dan tunduk kepada 1. Uphold human rights and comply with applicable laws and
peraturan perundang-undangan yang berlaku, serta regulations, as well as company bylaws and standards.
standar baku dan ketentuan perusahaan.
2. Mengutamakan tindakan pencegahan terhadap kejadian 2. Prioritizing preventive measures against incidents that
yang berakibat timbulnya korban manusia dengan may cause human casualties by making effective use of
mengefektifkan kekuatan termasuk tindakan perlindungan forces including measures to protect assets in accordance
aset sesuai peraturan perundang-undangan yang berlaku, with applicable laws and regulations, as well as company
serta standar baku dan ketentuan perusahaan. bylaws and standards.
3. Kegiatan pengamanan merupakan kegiatan terpadu
dan terkoordinasi melibatkan semua individu personel. 3. Security activities are integrated and coordinated
Komponen organisasi serta sumber daya dukungan activities which involve just everybody, organizational
yang ada di lingkungan Perseroan dengan Implementasi components and resources within the Company with
Sistem Manajemen Pengamanan PERPOL 7/2019. the Implementation of the PERPOL 7/2019 Security
4. Pengamanan diarahkan untuk menciptakan situasi Management System.
hubungan yang harmonis dengan masyarakat sekitar 4. Security is directed at creating a harmonious situation
melalui koordinasi dan penggalangan dengan TNI/ with the surrounding community through the coordination
Polri, Toga/Toma, Instansi/pihak terkait dan KS-Group of KS-Group & JV, TNI Polri and related agencies/parties,
(Bakopam), serta kegiatan pembinaan sosial masyarakat fund raising with Toga/Toma, and other community social
disekitar perusahaan. development activities in the surroundings.
Pendekatan Pengamanan Security Approach
a. Secara Pre-emptif, yaitu meningkatkan kesadaran keamanan a. Pre-emptively, which is by increasing security awareness in
di lingkungan kerja dengan mengikutsertakan unit-unit kerja the work environment where work units and the community
dan masyarakat demi menjaga keamanan dan ketertiban are involved in order to maintain security and order by taking
dengan tindakan sebagai berikut: the following actions:
1. Pendekatan dan pencarian informasi terkait masalah 1. Approach and search for information related to security
keamanan yaitu berkoordinasi dengan tokoh agama, issues, which is by coordinating with religious leaders,
tokoh pemuda, tokoh masyarakat dan lembaga-lembaga youth leaders, community leaders and civil organizations.
sipil.
2. Personel keamanan agar memberikan contoh perilaku 2. Security personnel to act as a role model for the employees
yang baik kepada karyawan maupun masyarakat. and the public.
3. Melakukan deteksi dan atau observasi secara terus 3. Continuous detection and/or observation in accordance
menerus sesuai prosedur pengamanan dan peraturan with security procedures and applicable laws and
perundangan-undangan yang berlaku. regulations.
b. Secara Preventif yaitu melakukan tindakan pencegahan b. Preventively, which is by taking the following preventive
dengan cara sebagai berikut: measures:
1. Pengaturan, penjagaan, pengawasan, pengawalan dan 1. Setting, guarding, surveilling, escorting, and patrolling.
patroli.
2. Melaksanakan pengumpulan data-data analisa risiko 2. Making data collection on security risk analysis, threat
pengamanan, penilaian ancaman serta penggalangan assessment and community mobilization according to
masyarakat sesuai peraturan yang berlaku. applicable regulations.
3. Melakukan koordinasi pengamanan dengan unit kerja, KS- 3. Coordinating security with work units, KS-Group & JV,
Group & JV, TNI, Polri, tokoh agama, tokoh pemuda, tokoh army, police, religious leaders, youth leaders, community
masyarakat serta seluruh pihak terkait demi menjaga leaders and all related parties in order to maintain order
ketertiban dan keamanan. and security.
c. Penegakan Hukum yaitu tindakan yang dilakukan guna c. Law Enforcement, which are actions taken to restore order
pemulihan ketertiban berdasarkan prosedur dan peraturan based on procedures and applicable laws and regulations
perundangan-undangan yang berlaku melalui: through:
1. Tindakan Pertama Temapat Kejadian Perkara (TPTKP). 1. First Action Place of Case Incident (TPTKP).
2. Olah Tempat Kejadian Perkara. 2. Process the scene of the incident.
3. Penyelidikan dan penanganan kasus/pelanggaran, serta 3. Investigation and handling of cases/violations, as well as
proses hukum sesuai prosedur dan peraturan perundang- legal proceedings according to procedures and applicable
undangan yang berlaku. laws and regulations.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
366
Page 369
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Kegiatan Pengamanan Security Activities
a. Pengamanan Rutin a. Routine Security
1. Melaksanakan Kegiatan pengamanan fisik berupa 1. Doing physical security activities i.e. placing guard posts,
penempatan pos penjagaan, patroli, dan CCTV serta patrols, and CCTV as well as other security activities.
kegiatan pengamanan lainnya.
2. Koordinasi pengamanan dengan melaksanakan kegiatan 2. Coordination of security by holding P2K3 meeting and
rapat dan inspeksi P2K3 di unit-unit kerja. doing inspections in work units.
b. Pengamanan Insidentil b. Incidental Security
1. Penanganan kasus/pelanggaran yang terjadi di lingkungan 1. Handling cases/violations that take place or committed in
kerja. the work environment.
2. Pengamanan dan tindakan kejadian pada tempat kejadian 2. Securing and taking action at the scene of the incident.
perkara.
3. Pengamanan dan pengawalan kunjungan/kegiatan 3. Securing and escorting the visits/activities of Directors
Direksi dan VIP. and VIPs.
4. Pengamanan kegiatan operasional perusahaan. 4. Securing the company's operational activities.
c. Pengawasan dan Pengendalian Kegiatan Pengamanan c. Supervision and Control of Security Activities
1. Penanganan dan pelayanan tamu perusahaan. 1. Handling and serving company guests.
2. Perijinan dan pengawasan personel, kendaraan dan 2. Licensing and surveilling personnel, vehicles and goods.
barang.
3. Pengawasan kegiatan pengamanan penerimaan, 3. Surveilling of security activities for the receipt, storage and
penyimpanan dan distribusi barang. distribution of goods.
4. Penertiban izin masuk personel dan kendaraan. 4. Controlling entry permits for personnel and vehicles.
2022 Annual Report & Sustainability Report
367 PT Krakatau Steel (Persero) Tbk
Page 370
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
KRAKATAU STEEL Perusahaan berkomitmen untuk mengembangkan
DALAM MEMBERIKAN dan melaksanakan program Tanggung Jawab Sosial
dan Lingkungan melalui program pendanaan UMK dan
MANFAAT SOSIAL program bantuan sosial untuk masyarakat sekitar guna
KEMASYARAKATAN mewujudkan tujuan pembangunan berkelanjutan baik
Krakatau Steel in pilar sosial, ekonomi, lingkungan, serta hukum dan tata
Providing Social Benefits kelola.
The Company is committed to developing and running Social
and Environmental Responsibility programs through the MSE
funding and social assistance programs for the surrounding
community in order to achieve sustainable development
goals in the social, economic, environmental as well as legal
and governance.
Perseroan berkomitmen untuk mengendalikan dampak The Company is committed to controlling the impact of its
seluruh kegiatan usaha dengan berpartisipasi aktif dalam hal entire business operations with active participation in programs
pemberdayaan masyarakat. Hal ini ditujukan untuk mewujudkan of community empowerment. The aim of this engagement is to
kesejahteraan dan kemajuan masyarakat yang berkelanjutan realize a sustainable community welfare and progress through
melalui program Tanggung Jawab Sosial dan Lingkungan (TJSL) the Social and Environmental Responsibility (TJSL) programs with
serta dana yang dialokasikan telah disesuaikan dengan beberapa allocated funds to several main sectors. [GRI 3-3]
sektor utama. [GRI 3-3]
Demi mewujudkan cita-cita Perseroan dalam memberikan In order to realize the Company's goals in providing sustainable
manfaat keberlanjutan bagi masyarakat, Perseroan memberikan benefits to the community, the Company assigns this responsibility
tanggung jawab ini kepada Community Development Department to the Community Development Department based on RKA, which
berdasarkan RKA yang disetujui oleh Direktur Utama dan Direksi has been approved by the President Director and the Board of
dalam RKAP dengan memperhatikan perundang-undangan Directors in the RKAP with due regards to laws and policies of the
dan kebijakan kementrian BUMN untuk mewujudkan tujuan Ministry of SOEs on sustainable development goals. In practice,
pembangunan berkelanjutan. Pada penerapannya, Community the Community Development Department has HR Director, SGA
Development Department terdiri dari Direktur SDM, Vice President Vice President, Community Development Manager, and Comdev
SGA, Community Development Manager, dan Staff Comdev. Staff as members.
KOMITMEN DAN KEBIJAKAN PROGRAM SOSIAL COMMUNITY SOCIAL PROGRAM COMMITMENT
KEMASYARAKATAN AND POLICIES
Perusahaan berkomitmen untuk mengembangkan dan The Company is committed to developing and running Social and
melaksanakan program Tanggung Jawab Sosial dan Lingkungan Environmental Responsibility programs through the MSE funding
melalui program pendanaan UMK dan program bantuan sosial and social assistance programs for the surrounding community
untuk masyarakat sekitar guna mewujudkan tujuan pembangunan in order to achieve sustainable development goals in the social,
berkelanjutan baik pilar sosial, ekonomi, lingkungan, serta hukum economic, environmental as well as legal and governance.
dan tata kelola.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
368
Page 371
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Dalam penerapan Program TJSL/CSR, tentunya diperlukan nilai- The TJSL/CSR Program needs to be implemented on clear values,
nilai, makna, dan tujuan yang jelas agar program TJSL/CSR dapat meanings and objectives so the TJSL/CSR program can run well
berjalan tepat sasaran. Tak hanya agar mampu berkontribusi and on the right target. Not only should the program contribute
terhadap dampak operasi dalam dimensi sosial, ekonomi, dan to operational impacts in social, economic and environmental
lingkungan, tapi juga mampu menjaga dampak operasional dimensions, but it should also maintain these operational impacts
tersebut agar bisa memberi manfaat kepada masyarakat yang in order to benefit to the communities residing near the Company's
tinggal di sekitar wilayah operasional Perusahaan. operational areas.
Krakatau Steel menunjuk Community Development Department Krakatau Steel appointed the Community Development
untuk memastikan pelaksanaan program TJSL ini dapat berjalan Department to ensure the implementation of this TJSL program
optimal dan sasarannya sesuai dengan tingkat prioritas. Oleh can run optimally and the target is in accordance with the priority
karena itu, Community Development Department telah melakukan level. Therefore, the Community Development Department has
pembagian wilayah-wilayah yang penentuannya didasarkan oleh divided the areas that are determined based on location, pollution
lokasi, dampak polusi, jenis, ukuran dan dana yang disediakan impact, type, size and funds provided by the company.
perusahaan.
Pembagian Wilayah
Area/Lokasi Area/Location
Region Division
Ring 1 Kelurahan Samangraya, Warnasari, Kubangsari, Kebonsari, Samangraya, Warnasari, Kubangsari, Kebonsari, Citangkil,
Citangkil, Tegalratu, Rawaarum, Grogol, Kotabumi, Kotasari, Tegalratu, Rawaarum, Grogol, Kotabumi, Kotasari, Kebondalem,
Kebondalem, dan Ramanuju (12 Kelurahan) and Ramanuju urban villages (12 urban villages)
Ring 2 Masyarakat di wilayah Kota Cilegon lainnya sebanyak 31 Communities in other parts of Cilegon City are 31 Kelurahan
Kelurahan
Ring 3 Masyarakat di wilyah Kabupaten Serang & Pandeglang Communities in Serang & Pandeglang Regencies
Ring 4 Masyarakat di wilayah Provinsi Banten (Lebak & Tangerang) Communities in Banten Province (Lebak & Tangerang)
Di luar ring Masyarakat di luar Provinsi Banten Communities outside Banten Province
Outside the ring
2022 Annual Report & Sustainability Report
369 PT Krakatau Steel (Persero) Tbk
Page 372
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
DAMPAK OPERASIONAL [OJK F.23] [GRI 413-2] OPERATIONAL IMPACTS [OJK F.23] [GRI 413-2]
Perseroan menyadari bahwa setiap kegiatan operasional pabrik The Company realizes that each of its factories’ operations will
akan memiliki dampak terhadap masyarakat sekitar, baik dampak have an impact on the surrounding community, both positive
positif maupun dampak negatif. Untuk meminimalkan dampak and negative impacts. To minimize negative impacts such as
negatif seperti potensi gangguan udara dan kemacetan lalu potential air disturbances and traffic jams, the Company tries with
lintas, Perseroan memaksimalkan kegiatan operasional yang maximum efforts to run operations that are effective, efficient,
efektif, efisien, ramah lingkungan, dan sesuai dengan peraturan ecofriendly and compliant with all regulatory provisions.
dan perundang-undangan yang berlaku.
Melalui Program Tanggung Jawab Sosial dan Lingkungan, Through its Social and Environmental Responsibility Program, the
Perseroan berkomitmen akan terus meningkatkan kontribusi Company is committed to making an even greater sustainable
berkelanjutan demi terwujudnya tatanan masyarakat yang contributions to help shape a community that is capable of
terus bertumbuh dan berkembang secara mandiri. Tidak hanya developing towards becoming self-reliance. We do more than
sekadar memberikan dukungan finansial berupa pinjaman modal, just give financial support with working capital as we also equip
Perseroan juga membekali seluruh UMK Binaan dengan sejumlah small and medium entrepreneurs with a series trainings that are
pelatihan yang relevan dengan bisnis usaha masing-masing UMK relevant to their respective businesses.
Binaan.
Pada tahun 2022, Perseroan mencatat adanya dampak negatif In 2022, the Company noted the negative impacts of its operations
dari operasional perusahaan terhadap masyarakat sekitar on the surrounding community and society in general as we
maupun masyarakat secara luas, yakni berupa penemuan potensi discovered potential air pollution and traffic jams. On the other
pencemaran udara dan kemacetan lalu lintas. Namun demikian, hand, the initiatives that we’ve been undertaking in the Company’s
Seluruh upaya Perseroan dalam Kegiatan TJSL ini pun terlihat TJSL programs apparently had some positive impacts on the
memberikan sejumlah dampak positif bagi masyarakat sekitar. surrounding community. We could see that the small and medium
Manfaat ini juga turut dirasakan oleh para pelaku usaha kecil entrepreneurs do enjoy the benefits they get from taking business
dan menengah dalam mengembangkan usaha mereka melalui capital loans.
pinjaman modal usaha.
Dengan berkembangnya kegiatan usaha masyarakat secara The parallel development of community business is expected to
paralel, diharapkan dapat menciptakan lapangan kerja bagi warga create jobs for local residents. Meanwhile, we think that the repairs
setempat. Sedangkan bantuan perbaikan maupun penyediaan and provision of public facilities under our Social Assistance
sarana umum dari Program Bantuan Sosial juga dinilai akan Program will improve the quality of the environment and social
meningkatkan kualitas kondisi lingkungan maupun sosial life of the beneficiary communities.
masyarakat penerima bantuan.
Adapun tingkat Kepuasan Penerimaan Manfaat Kegiatan CSR/ The level of Satisfaction Receiving Benefits from CSR/TJSL
TJSL berjalan seiring dengan adanya peningkatan kegiatan, activities goes hand in hand with an increase in activities,
fasilitas, dan kesejahteraan yang diperoleh masyarakat dari facilities, and welfare obtained by the community from the CSR/
program CSR/TJSL, seperti: TJSL program, such as:
1. Adanya penambahan pengetahuan dari pelatihan/kegiatan 1. There is additional knowledge from CSR/TJSL training/
CSR/TJSL activities
2. Adanya peningkatan fasilitas sarana dan prasarana sosial 2. There is an increase in socio-economic and educational
ekonomi dan pendidikan dari kegiatan CSR/TJSL facilities and infrastructure from CSR/TJSL activities
3. Adanya peningkatan lingkungan yang bersih dan sehat 3. There is an increase in a clean and healthy environment
4. Adanya peningkatan penghasilan masyarakat 4. There is an increase in people's income
5. Adanya peningkatan kemandirian masyarakat dalam 5. There is an increase in community self-sufficiency in
menunjang kebutuhan hidup dan pelayanan semakin baik supporting the necessities of life and better services
6. Masyarakat bangga terhadap kegiatan CSR/TJSL. 6. The community have pride in CSR/TJSL activities.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
370
Page 373
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Reputasi “baik” yang diterima oleh perusahaan dari mata The "good" reputation the Company earned from the community
masyarakat sekitar wilayah operasional menjadi bukti nyata around the operational area is clear evidence of the level of
adanya tingkat kepuasan penerima manfaat Kegiatan CSR/TJSL. satisfaction of beneficiaries of CSR/TJSL activities. However, this
Namun demikian, Perseroan tetap melakukan evaluasi perbaikan should not let us grow complacent as we will continue to evaluate
terkait partisipasi masyarakat dan pertisipasi pemangku how we can do more with community and stakeholder rather than
kepentingan dengan menempatkan mereka bukan hanya sebagai just positioning them as objects of CSR/TJSL activities as we plan
obyek kegiatan CSR/TJSL, tapi juga sebagai subyek yang bisa to invite them to work together and bring the Company's CSR/
diajak kerja sama dan kolaborasi untuk menyukseskan program- TJSL programs to more successes.
program CSR/TJSL milik Perseroan.
PROGRAM TJSL [OJK F.25] [GRI 203-1][413-1] TJSL PROGRAMS [OJK F.25] [GRI 203-1][413-1]
Sepanjang tahun 2022, Perseroan telah menyusun sejumlah Throughout 2022, the Company compiled a number of TJSL
realisasi program kerja TJSL yang tertuang dalam Rencana work program realizations contained in the Company's Activity
Kegiatan dan Anggaran Perusahaan (RKAP) melalui Program Plan and Budget (RKAP) through the Medium and Small Business
Pendanaan Usaha Menengah dan Kecil (PUMK) dan Program Funding Program (PUMK) and Social Assistance Program. The
Bantuan Sosial. Adapun fokus utama Perseroan untuk program Company’s TJSL programs in 2022 had 3 main focuses.
TJSL di tahun 2022 ini dibagi menjadi 3 hal meliputi.
1. Mengembangkan UMKM 1. Developing MSMEs
Perseroan memiliki fokus mengembangkan usaha mikro The Company has a focus on developing micro and small
dan kecil melalui pelatihan perintisan usaha bidang industri businesses through business start-up training in metal-based
berbasis logam seperti cangkul, golok, over pall, klik helm, industries that produce hoes, machetes, over hammers,
dan lain sebagainya. Program ini dijalankan karena bisnisnya helmet clicks, and so on. We run this program for its relevancy
selaras dengan bisnis inti Perseroan. Di samping itu, dampak with the Company's core business. In addition, the program
program ini akan menyerap banyak tenaga kerja baru sehingga will absorb a lot of new workers and eventually help the
dapat membantu pemerintah kota Cilegon dalam mengurangi Cilegon city government to reduce unemployment.
jumlah pengangguran.
2. Bedah Rumah Tidak Layak Huni 2. Renovation of Uninhabitable Houses
Program Bedah Rumah dijalankan dalam rangka membantu The Bedah Rumah program is carried out in order to help
meningkatkan kesejahteraan masyarakat dengan improve the welfare of people who still live in uninhabitable
meningkatkan kualitas tempat tinggalnya yang saat ini houses in terms of health, safety and comfort.
masih menghuni rumah yang tidak layak secara kesehatan,
keamanan dan kenyamanan.
3. Peningkatan Kompetensi UMK melalui Sertifikasi Produk 3. Increasing MSE Competence through Halal Product
Halal dan Digital Marketing Certification and Digital Marketing
Program ini dijalankan untuk menigkatkan kompetensi UMK This program is run to enhance the competence of MSEs so
sehingga produknya bisa diterima oleh masyarakat luas dan they can introduce their products to a larger audience and
kapasitas penjualannya semakin besar. Program ini juga grow sales capacity. Another purpose of this program is to
dilaksanakan dalam rangka mendorong UMK naik kelas. help MSE upscale their businesses.
2022 Annual Report & Sustainability Report
371 PT Krakatau Steel (Persero) Tbk
Page 374
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
PROGRAM UTAMA PROGRAM TJSL DI TAHUN 2022
Main Program of CSR Program in 2022
1. Program bedah rumah merupakan program yang diberikan kepada 1. The house renovation program is a program for people who live in
masyarakat dengan kondisi rumah yang sangat tidak layak huni, houses a way unfit to live in the health, safety and comfort aspects.
baik dilihat dari aspek kesehatan, keamanan, dan kenyamanan.
Pada tahun 2022, Perseroan telah berhasil melakukan bedah In 2022, the Company has successfully carried out house
rumah di kecamatan Citangkil dan Kecamatan Purwakarta dengan renovation in Citangkil sub-district and Purwakarta sub-district with
jumlah rumah yang dibedah sejumlah 2 unit. the number of houses renovated totaling 2 units.
2. Pembinaan UMK melalui pelatihan rintisan usaha berbasis logam. 2. Fostering UMK through metal-based business start-up training.
Program ini selaras dengan bisnis inti PT Krakatau Steel dan dapat This program is aligned with PT Krakatau Steel's core business and
menyerap banyak tenaga kerja. can absorb a large number of workers.
Pada tahun 2022, Perseroan telah melakukan kegiatan pelatihan In 2022, the Company has conducted training activities on making
pembuatan cangkul, golok dan aksesoris industri di kecamatan hoes, machetes and industrial accessories in Jombang sub-district
Jombang yangvdiikuti oleh 20 peserta. which were attended by 20 participants.
3. Pembangunan Icon Branding Selamat Datang di Saba Budaya 3. Development of Welcome Icon Branding to Saba Baduy Culture
Baduy dalam upaya memperindah Baduy sebagai peringkat in an effort to adorn Baduy as the Top 50 Tourism Villages in
50 Besar Desa Wisata Se-Indonesia. Program ini dilaksanakan Indonesia. This program is run in line with the contribution of PT
seiring dengan kontribusi PT Krakatau Steel dalam meningkatkan Krakatau Steel in improving the welfare of the people who have
kesejahteraan masyarakat yang sudah puluhan tahun membina been fostering UMK and other social assistance for decades.
UMK dan bantuan sosial lainnya.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
372
Page 375
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Program PUMK PUMK Program
Tujuan Program PUMK ini tak hanya untuk memberikan bantuan The aim of the PUMK Program is not only to provide capital
pengembangan permodalan, melainkan juga untuk meningkatkan development assistance, but also to improve entrepreneurial
kemampuan kewirausahaan, kemampuan manajerial para skills, managerial abilities of the assisted MSEs, production
UMK binaan, kemampuan produksi, ilmu pemasaran, dan lain capabilities, marketing knowledge, and other business skills. It is
sebagainya. Diharapkan melalui Program PUMK yang dilakukan hoped that through the PUMK Program, the Company’s assisted
Perseroan, para UMK binaan dapat menjadi pengusaha yang MSEs can become strong and independent entrepreneurs, which
tangguh dan mandiri, yang secara jangka panjangnya dapat in the long term can develop into medium and large businesses.
berkembang menjadi usaha menengah dan besar.
Sesuai arahan Kementerian BUMN, tahun 2022 Perseroan lebih In accordance with the direction of the Ministry of SOEs, in 2022
memprioritaskan program PUMK pada kegiatan pembinaan UMK, the Company prioritizes the PUMK program on MSE development
collecting piutang mitra, dan penyelesaian Setoran Tanpa Identitas activities, collecting partner receivables, and resolving Deposit
(STI). Sehingga pada tahun 2022, Perseroan tidak melakukan Without Identity (STI). So that in 2022, the Company does not
penyaluran tetapi berfokus pada hal-hal tersebut di atas. carry out distribution but focuses on the things mentioned above.
Dalam pembinaan terhadap mitra-mitra binaan, Perseroan In fostering fostered partners, the Company conducts several
mengadakan beberapa kegiatan yang bertujuan untuk activities aimed at developing the business and capabilities of
Pengembangan usaha serta kapabilitas mitra, yaitu: partners, namely:
1. Sertifikasi Halal Untuk 10 Mitra Binaan 1. Halal Certification for 10 Partners
2. Pameran UMKM di Pasar Murah BUMN 2. UMKM Exhibition at the BUMN Cheap Market
3. Talkshow Produk Mitra Binaan (Acara Pekan Batik) 3. Fostered Partner Product Talkshow (Batik Week Event)
4. Pendampingan Mitra Binaan AKI (Apresiasi Kreasi Indonesia) 4. Fostered Partner Assistance AKI (Apresiasi Kreasi Indonesia)
5. Expo UMKM Banten & Alutsista (Pameran Produk Mitra 5. Expo UMKM Banten & Alutsista (Fostered Partner Product
Binaan) Exhibition)
6. Pelatihan dan Pengembang Perintisan Industri Berbasis 6. Training and Development of Metal-Based Industry Pioneers
Logam 7. Regular Coaching and Visits to Fostered Partners
7. Pembinaan dan Kunjungan Rutin Kepada Mitra Binaan
Program Bantuan Sosial [OJK F.25] [GRI 413-1] Social Assistance Program [OJK F.25][GRI 413-1]
Perseroan juga turut berkontribusi secara aktif dalam hal The Company also contributes actively in increasing community
meningkatkan pemberdayaan masyarakat, khususnya yang empowerment, especially for those living in the Company's
tinggal di wilayah operasional Perusahaan, melalui pengadaan operational areas, through the provision of Social Assistance
Program Bantuan Sosial. Hal ini juga merupakan wujud kepatuhan Programs. This is also a form of our fulfillment of the mandate of
Kami dalam mengemban amanat PERMEN BUMN No. PER-05/ PERMEN BUMN No. PER-05/MBU/04/2021 concerning the Social
MBU/04/2021 tentang Program Tanggung Jawab Sosial dan and Environmental Responsibility Program for State-Owned
Lingkungan Badan Usaha Milik Negara. Enterprises.
Program Bantuan Sosial menjadi salah satu upaya Krakatau The Social Assistance program is one of Krakatau Steel's
Steel untuk berkontribusi dalam peningkatan kesejahteraan dan efforts to contribute to improving the welfare and quality of life
kualitas hidup masyarakat secara berkelanjutan. Melalui Program of the community in a sustainable manner. Through the Social
Bantuan Sosial, Perseroan menjalankan langkah strategis Assistance Program, the Company carries out strategic steps in
dalam bidang sosial dan lingkungan guna mendukung Tujuan the social and environmental fields to support the Sustainable
Pembangunan Berkelanjutan (TPB), seperti berikut ini. Development Goals (TPB), as follows.
2022 Annual Report & Sustainability Report
373 PT Krakatau Steel (Persero) Tbk
Page 376
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
1. Bantuan masyarakat terdampak COVID-19, Perusahaan 1. Assistance for communities affected by COVID-19, the
memberikan bantuan sembako. Company provides basic food assistance.
2. Bantuan Pendidikan. Dalam rangka meningkatkan kualitas 2. Educational Assistance. In order to improve the quality of
pendidikan Perusahaan memberikan bantuan sertifikasi education, the Company provides assistance with teacher
guru, Perlengkapan Teknologi informasi dan komputer dan certification, information technology equipment, and
seragam sekolah computers and student uniforms
3. Bantuan Beasiswa diberikan kepada mahasiswa yang masuk 3. Scholarship assistance is given to students who get admitted
perguruan tinggi negeri dan program vokasi yang dilaksanakan in state universities and vocational programs implemented by
oleh Universitas Sultan Ageng Tirtayasa. Sultan Ageng Tirtayasa University.
4. Pelatihan UMK yaitu pelatihan perintisan industri berbasis 4. UMK training, which is metal-based industry pilot training
logam yang diberikan kepada komunitas budaya yang ada di given to cultural communities residing in the city of Cilegon;
kota Cilegon 5. House renovation is the assistance of livable houses to the
5. Bedah Rumah yaitu bantuan rumah layak huni kepada people of Cilegon city.
masyarakat kota Cilegon. 6. Natural disaster assistance, namely assistance in the form
6. Bantuan bencana alam, yaitu bantuan dalam bentuk uang, of money, food, clothing, household equipment and facilities
makanan, pakaian, peralatan rumah tangga dan sarana yang disaster victims in dire need of.
dibutuhkan oleh korban bencana. 7. Religious social assistance by providing sacrificial animals
7. Bantuan sosial keagamaaan dengan memberikan hewan and helping with mosque operational costs.
qurban dan bantuan biaya operasional masjid
Pada tahun 2022, Perseroan telah menyalurkan dana bantuan In 2022, the Company distributed social assistance funds with the
sosial dengan rincian sebagai berikut: following details:
(dalam Rupiah | in Rupiah)
Realisasi
Uraian Description
Reallization
Bedah Rumah 98.885.000 House Renovation
Bencana Cianjur 15.000.000 Cianjur Disaster
Hewan Kurban 73.000.000 Qurban Animals
Sembako 225.176.935 Groceries
Seragam Sekolah 105.000.000 School Uniform
TIK 195.000.000 TIK
Beasiswa 50.000.000 Scholarship
Sertifikasi Guru 50.100.000 Teacher Certification
Bantuan Pelatihan & UMK Berbasis Logam 23.530.000 Metal-Based Training & MSE Assistance
Sertifikasi Halal 50.100.000 Halal Certification
Promosi 3.000.000 Promotion
Expo 30.000.000 Expo
Tenaga Ahli Lingkungan 18.300.000 Environmental Expert
Bantuan Tenda 40.950.000 Tent Support
Penanaman Pohon 506.510.000 Tree Planting
Jumlah 1.484.551.935 Total
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
374
Page 377
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
DUKUNGAN KRAKATAU STEEL UNTUK 10 SEKOLAH DI CILEGON
Krakatau Steel's Support for 10 Schools in Cilegon
Melalui Komite Program Tanggung Jawab Sosial dan Lingkungan Through the Social and Environmental Responsibility Program
atau TJSL, Krakatau Steel memberikan bantuan di bidang pendidikan Committee or TJSL, Krakatau Steel provided assistance in the
berupa 10 unit perangkat komputer dan proyektor kepada 10 sekolah education sector in the form of 10 units of computer equipment and
di Kota Cilegon, yaitu MTs Al-Khairiyah Citangkil, MTs Al-Khairiyah projectors to 10 schools in Cilegon City, namely MTs Al-Khairiyah
Tegal Buntu, MTs Al Khairiyah Pabuaran, MTs Al-Khairiyah Ciwedus, Citangkil, MTs Al-Khairiyah Tegal Buntu, MTs Al Khairiyah Pabuaran,
SDN Kubangsari 1 Ciwandan, SMP YP17 Grogol, SDN Kedaleman 2 MTs Al-Khairiyah Ciwedus, SDN Kubangsari 1 Ciwandan, SMP YP17
Cibeber, SDN Tembulum 2 Pulomerak, SDKu Aisiyah Jombang, dan Grogol, SDN Kedaleman 2 Cibeber, SDN Tembulum 2 Pulomerak,
TPQ Al-Madinah Samangraya Citangkil. SDKu Aisiyah Jombang, and TPQ Al-Madinah Samangraya Cingkil.
Kegiatan ini merupakan bagian dari Program TJSL BUMN yang This activity is part of the SOE TJSL Program implemented by Krakatau
dilaksanakan oleh Krakatau Steel di Provinsi Banten. Sebelumnya, Steel in Banten Province. Previously, Krakatau Steel's TJSL Committee,
Komite TJSL Krakatau Steel yang terdiri dari induk dan anak usaha which consisted of the parent company and its subsidiaries, had also
juga sudah menyalurkan bantuan pendidikan di wilayah Lebak distributed educational assistance in the Lebak and Pandeglang areas
dan Pandeglang pada 10 Juni 2022. Program ini merupakan salah on June 10, 2022. This program is a form of Krakatau Steel's support
satu bentuk dukungan Krakatau Steel terhadap dunia pendidikan, for the world of education, especially in Cilegon and Banten.
khususnya di Cilegon dan Banten.
MEKANISME PENGADUAN MASYARAKAT [OJK F.24] PUBLIC COMPLAINT MECHANISM [OJK F.24]
Sebagai wujud keseriusan Perseroan dalam menjaga kualitas As a manifestation of its serious intention to maintain the quality of
hidup masyarakat yang berada di area operasional pabrik, life of the people living in the factory operational area, the Company
Perseroan senantiasa mengadakan pertemuan dengan tokoh holds regular meetings with community leaders, government,
masyarkat, pemerintah, tokoh agama, dan lembaga swadaya religious leaders, and non-governmental organizations to solve
masyarakat untuk memecahkan masalah yang timbul terkait civic issues.
kemasyarakatan.
2022 Annual Report & Sustainability Report
375 PT Krakatau Steel (Persero) Tbk
Page 378
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
KRAKATAU STEEL Demi memastikan kualitas dan keamanan produk,
DAN TANGGUNG Perseroan telah menerapkan standar sistem
manajemen yang telah tersertifikasi baik secara
JAWAB PRODUK nasional maupun internasional.
Krakatau Steel and
Product Responsibility To ensure product quality and safety, the Company has
implemented management system standards that have been
nationally and internationally certified.
Krakatau Steel menyadari bahwa keberlanjutan bisnis Krakatau Steel realizes that how the company delivers quality
ditentukan bagaimana Perusahaan menghadirkan produk yang products and ensures consumer safety from the products
berkualitas dan menjamin keselamatan konsumen dari produk it manufactures determines its business sustainability. This
yang dihasilkan. Hal ini merupakan perwujudan komitmen visi demonstrates the Company's commitment to its vision of
Perseroan yakni menjadi “Perusahaan baja terpadu dengan becoming an "Integrated steel Company with competitive
keunggulan kompetitif untuk tumbuh dan berkembang secara advantages to grow and develop sustainably to become a leading
berkesinambungan menjadi perusahaan terkemuka di dunia”. company in the world." [GRI 3-3]
[GRI 3-3]
KOMITMEN DAN KEBIJAKAN TERKAIT PRODUK COMMITMENTS AND POLICIES RELATED TO
DAN KONSUMEN [OJK F.17] [OJK F.27] [OJK F.28] PRODUCTS AND CONSUMERS [OJK F.17][OJK F.27][OJK F.28]
Perseroan berkomitmen untuk memberikan produk yang setara The Company is committed to providing consumers with equal
kepada konsumen, berkualitas, dan menjamin keamanan and high-quality products while also ensuring their safety and
serta keselamatan konsumen. Demi memastikan kualitas dan security. To ensure product quality and safety, the Company has
keamanan produk, Perseroan telah menerapkan standar sistem implemented management system standards that have been
manajemen yang telah tersertifikasi baik secara nasional maupun nationally and internationally certified, such as Management
internasional antara lain Sertifikasi Sistem Manajemen (ISO System Certification (ISO 9001:2015, ISO 14001:2015, ISO
9001:2015, ISO 14001:2015, ISO 45001:2018, ISO 37001:2017, ISO 45001:2018, ISO 37001:2017, ISO 17025:2017, and SMK3).
17025:2017 dan SMK3). Selain itu, setiap produk baja Krakatau Furthermore, all of Krakatau Steel's steel products have Product
Steel memiliki Sertifikasi Produk seperti (SNI (Indonesia), JIS Certifications such as SNI (Indonesia), JIS (Japan), Sirim PCL
(Jepang), Sirim PCL (Malaysia), FPC CE Marking (Europe), BIS (Malaysia), FPC CE Marking (Europe), BIS (India), and Ship Plates
(India), dan Plat Kapal (ABS, LR, BKI), sehingga Perseroan dapat (ABS, LR, BKI), allowing the Company to ensure that all steel
memastikan seluruh produk baja telah terjamin kualitas dan products are of guaranteed quality and safety. [GRI 416-1]
keamanannya. [GRI 416-1]
Selain berpedoman pada standar sertifikasi tersebut, Perseroan In addition to being guided by these certification standards,
juga menerima permintaan untuk memproduksi baja dengan the Company accepts requests to produce steel with special
spesifikasi khusus, sesuai standar dan kebutuhan pelanggan, specifications, according to standards and customer needs, such
seperti: spesifikasi untuk penggunaan otomotif, pipa minyak dan as those for automotive use, oil and gas pipelines, the defense
gas, serta industri pertahanan dan alat berat. Dalam praktiknya, industry, and heavy equipment. In practice, efforts to meet these
upaya pemenuhan spesifikasi khusus ini diterapkan mulai dari special specifications are made beginning with the procurement
tahap perolehan bahan baku utama maupun bahan pembantu of main raw materials and production auxiliary materials and
produksi, serta selama berlangsungnya proses produksi hingga continuing through the manufacturing process until the finished
produk jadi siap untuk dikirim. product is ready for shipment.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
376
Page 379
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Perseroan senantiasa memastikan setiap produk yang jelas serta The company always ensures that each product is clear and meets
standar pengemasan tertentu. Hal ini dilakukan untuk melindungi certain packaging standards. This is carried out to protect and
dan menjamin mutu produk yang dikirim, sekaligus melindungi guarantee the quality of the products sent, as well as to protect
pelanggan, sehingga ada jaminan kesesuaian mutu yang the customer, so that there is a guarantee of consistent quality
konsisten antara produk jadi dengan pesanan pelanggan. conformity between finished products and customer orders.
PENINGKATAN KUALITAS PELAYANAN [OJK F.26] SERVICE QUALITY IMPROVEMENT [OJK F.26]
Sebagai bentuk keberlanjutan aspek bisnis, Krakatau Steel Krakatau Steel continuously improves the quality of service it
secara terus menerus meningkatkan kualitas pelayanan terhadap provides to customers as a form of business sustainability. To that
pelanggan. Untuk itu, Perseroan telah meluncurkan program end, the Company has launched a Customer Access Mechanism
Customer Access Mechanism yang meliputi layanan melalui program that includes telephone/fax/e-mail services, a website,
telepon/fax/e-mail, website, Customer Access System, Customer a Customer Access System, a Customer Information System,
Information System, kunjungan rutin ke konsumen, temu regular consumer visits, customer meetings, technical support,
pelanggan, technical support, serta penelitian dan pengembangan and joint product research and development (joint research).
produk bersama (joint research and development).
Teknologi digital juga menjadi perhatian khusus yang Digital technology is also of particular concern, and the Company
dikembangkan secara berkelanjutan oleh Perseroan sebagai is sustainably developing it in order to make it easier for consumers
upaya memudahkan konsumen dalam merencanakan produksi to plan production through the KRASmart Connect application.
melalui aplikasi KRASmart Connect. Aplikasi tersebut dapat di Consumers can use this application to track orders online using
gunakan konsumen untuk melacak order secara online melalui the Order Management System and the Estimated Time of Arrival
fitur Order Management System dan Estimated Time of Arrival (ETA) features.
(ETA).
2022 Annual Report & Sustainability Report
377 PT Krakatau Steel (Persero) Tbk
Page 380
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Tidak hanya itu, Perseroan juga selalu mengedepankan customer In addition, the Company always prioritizes customer orientation
oriented dalam menjalankan bisnis. Bentuk implementasi yang in its business practices. Krakatau Steel's implementation
dilakukan Krakatau Steel yaitu dengan meningkatkan pelayanan strategy focuses on providing customers with more sustainable
after sales yang berkesinambungan kepada pelanggan, Perseroan after-sales services. The Customer Technical Service Department
memiliki unit kerja yang dinamakan Customer Technical is a work unit within the company. This department is in charge
Service Department. Departemen ini bertanggung jawab untuk of resolving all customer objections, both complaints and claims.
menyelesaikan semua keluhan pelanggan, baik dalam bentuk The Company conducts periodic review programs ranging
komplain maupun klaim. Untuk menanggulangi komplain dan from technical to managerial in nature to deal with customer
klaim pelanggan, Perseroan melakukan program review secara complaints and claims, such as Corrective Action Review (CAR),
berkala, mulai dari yang bersifat teknis hingga manajerial, seperti Quality & Claim Review, Quality Council, and Management Review.
Corrective Action Review (CAR), Quality & Claim Review, Quality
Council, dan Management Review.
Keberlanjutan bisnis Perusahaan hingga saat ini tidak terlepas dari To date, the Company's business sustainability has been
inovasi dan pengembangan produk yang dihasilkan Perseroan. inextricably linked to its innovation and product development. In
Salah satunya yang dilakukan Perseroan dengan melakukan 2021, the Company began implementing a product downstream
program inovasi hilirasasi produk pada tahun 2021. Program innovation program. This program is the company's strategy
tersebut merupakan strategi perusahaan untuk meningkatkan for increasing the added value of Krakatau Steel products and
nilai tambah produk Krakatau Steel dan mengoptimalkan utilisasi optimizing domestic steel industry utilization. Krakatau Steel
industri baja dalam negeri. Krakatau Steel meluncurkan produk launched downstream products based on the sharing economy
hilirisasi produk dengan konsep sharing economy, dimana concept, in which the Company uses partners' factories to
Perseroan memanfaatkan pabrik-pabrik milik mitra dengan bahan produce downstream products using raw materials from Krakatau
baku dari Krakatau Steel untuk menghasilkan produk hilir. Hal ini Steel. This is also part of the Company's efforts to support the
juga sebagai upaya Perseroan mendukung agenda Pemerintah Indonesian Government's downstream agenda.
Indonesia terkait hilirisasi produk.
TINGKATKAN PROGRAM HILIRISASI NASIONAL,
KRAKATAU STEEL LUNCURKAN PRODUK HILIR BAJA RINGAN
To Enhance the National Downstream Program, Krakatau Steel Launches Light
Steel Downstream Products
Krakatau Steel terus berupaya menggenjot program hilirisasi baja Krakatau Steel is working hard to expand the national steel
nasional. Salah satu yang dilakukan dengan meluncurkan produk downstream program. One of these was accomplished by introducing
hilir baja ringan terbaru yaitu baja CNP atau baja kanal C. Kegunaan the most recent light steel downstream products, i.e., CNP steel or C
produk baja CNP berbahan baku Hot Rolled Coil (HRC) ini di antaranya channel steel. The use of CNP steel products made from Hot Rolled
untuk kebutuhan pembangunan gedung sebagai rangka atap, dinding Coil (HRC) raw materials includes the needs for building construction
cladding, purlin, atau elemen arsitektural langit-langit bangunan as roof trusses, wall cladding, purlins, and architectural elements for
sebagai pengganti kayu. Kepebihan dari produk baja CNP ini adalah building ceilings as a substitute for wood. The advantage of this CNP
pemasangan atau instalasi produk yang cepat dan mudah pada steel product is its quick and easy installation on the building frame.
rangka bangunan.
Produk baja CNP ini juga memiliki daya tahan tinggi terhadap panas This CNP steel product is also heat and corrosion resistant. This
dan korosi. Produk ini diproduksi dengan memperhatikan keakuratan product is manufactured with thickness accuracy and specifications
tebal dan spesifikasi, menjadikan produk baja ini menjadi salah in mind, making it one of the premium and superior products that
satu produk premium dan unggulan yang akan memenuhi harapan will meet consumer expectations for quality and safe construction
konsumen akan produk konstruksi yang berkualitas dan aman untuk products.
digunakan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
378
Page 381
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PRODUK YANG DIKLAIM DAN DITARIK KEMBALI PRODUCTS RECLAIMED AND RECALLED
[OJK F.29] [OJK F.29]
Pada tahun 2022, terdapat klaim dan penarikan produk sebanyak In 2022, there were claims and product recalls of 992,438 tons
992.438 ton atau 2% dari total klaim, karena sebagian besar or 2% of the total claims, as most of the recalls were due to
penarikan disebabkan oleh Kualitas Material di luar standar. Atas substandard material quality. For this reason, the company
hal tersebut perusahaan telah melakukan antisipasi dan tindakan has taken adequate anticipation and action and ensured that
yang memadai dan memastikan pelanggan tidak dirugikan customers are not harmed so as not to cause serious complaints
sehingga tidak menimbulkan keluhan serius terhadap pelanggan to customers and safety incidents that occur on these products.
dan insiden keamanan yang terjadi atas produk tersebut.
KEPUASAN KONSUMEN [OJK F.30] CUSTOMER SATISFACTION [OJK F.30]
Krakatau Steel senantiasa berkomitmen secara berkelanjutan Krakatau Steel is always committed to continuously improving
meningkatkan kepuasan pelanggan, sebagai salah satu pemangku customer satisfaction, as one of the main stakeholders that
kepentingan utama yang menentukan keberlangsungan bisnis determines the sustainability of business in the future. The
usaha di masa mendatang. Perseroan menyadari pentingnya company realizes the importance of increasing customer focus
untuk selalu meningkatkan customer focus di setiap lini produksi. in every production line. This commitment is implemented
Komitmen tersebut diimplementasikan dengan melaksanakan by routinely conducting customer satisfaction surveys for
secara rutin survey kepuasan pelanggan terhadap para pelanggan customers in all segments for each of the main products,
di seluruh segmen pada masing-masing produk utama, antara including automotive and components, oil and gas pipes and
lain otomotif dan komponen, pipa minyak dan gas serta pipa commercial pipes, gas cylinders, the zinc coating industry, general
komersial, tabung gas, industri lapisan seng, konstruksi umum, construction, shipbuilding, electronics, and household appliances,
galangan kapal, peralatan elektronik dan Rumah tangga, dan lain and so forth.
sebagainya.
Dengan adanya survei kepuasan pelanggan, Perseroan mampu With the customer satisfaction survey, the Company is able to
mengidentifikasi berbagai pencapaian dan permasalahan yang identify various achievements and problems that have arisen
timbul selama ini, sebagai sebuah masukan positif bagi Perseroan so far, which is a positive input for the Company to be able to
untuk dapat terus melakukan perbaikan, pengembangan usaha continue to make improvements, develop business, and improve
dan meningkatkan kinerja dalam hal produksi serta pelayanan performance in terms of production and customer service.
terhadap pelanggan.
Pada tahun 2022, Perseroan telah melakukan survei kepuasan In 2022, the Company conducted a customer satisfaction survey
pelanggan dengan responden untuk menilai kinerja Perseroan di with respondents to assess the Company's performance in the
mata pelanggan dengan perolehan skor/indeks untuk produk Hot eyes of customers, resulting in a score/index for Hot-Rolled
Rolled sebesar 4,91 (kategori: Puas) dan untuk produk Cold Rolled products of 4,91 (category: Satisfied) and Cold-Rolled products of
sebesar 4,66 (kategori: Puas). 4,66 (category: Satisfied).
SARANA ATAU MEDIA PENGADUAN MEDIA FOR COMPLAINTS
Dalam rangka bentuk tanggung jawab dan peningkatan kualitas In the context of assuming responsibility and improving the quality
pelayanan terhadap konsumen, Perseroan telah menyediakan of service to consumers, the Company has established official
media pengaduan resmi yang dapat dimanfaatkan oleh para complaint channels that customers can use to submit claims or
pelanggan yang ingin mengajukan klaim ataupun menyampaikan complaints about the Company's products via:
keluhan terkait produk-produk Perseroan melalui:
Customer Care: 021-5235648 (Costumer Technical Service Divisi)
E-mail: divisi.cts@krakatausteel.com
2022 Annual Report & Sustainability Report
379 PT Krakatau Steel (Persero) Tbk
Page 382
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
TENTANG LAPORAN Laporan ini juga memperhatikan isu-isu keberlanjutan
KEBERLANJUTAN yang relevan dengan aktivitas usaha Perusahaan
(sustainability context) dan menampilkan data
About Sustainability
kuantitatif dan kualitatif yang komprehensif dan
Report
lengkap (completeness), sesuai dengan GRI Standards.
This report considers sustainability issues relevant to the
Company's business activities (sustainability
context) and presents comprehensive and complete
quantitative and qualitative data (completeness), in
accordance with the GRI Standards.
STANDAR PELAPORAN REPORTING STANDARD
Laporan Keberlanjutan PT Krakatau Steel (Persero) Tbk This 2022 Sustainability Report of PT Krakatau Steel (Persero)
(“Perseroan”/”Krakatau Steel”) disusun berdasarkan Peraturan Tbk ("Company"/"Krakatau Steel") is prepared by referring to
Otoritas Jasa Keuangan (POJK) No.51/POJK.03/2017 tentang the Financial Services Authority Regulation (POJK) No.51/
Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa POJK.03/2017 concerning the Implementation of Sustainable
Keuangan, Emiten dan Perusahaan Publik. Sementara, untuk Finance for Financial Services Institutions, Issuers, and Public
bentuk dan isi Laporan Keberlanjutan tersebut, Perseroan Companies. Meanwhile, for the form and content of the
berpedoman pada Surat Edaran OJK No.16/SEOJK.04/2021 Sustainability Report, the Company refers to the Circular Letter
tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan of OJK No.16/SEOJK.04/2021 concerning the Annual Reports
Publik. Laporan Keberlanjutan ini disusun dan diterbitkan secara Form and Content for Issuers of Annual Report for Issuers or
terpisah dari Laporan Tahunan Perseroan. Selain berpedoman Public Companies. The Company's Annual Report is prepared
pada Surat Edaran OJK, laporan ini juga menggunakan standar and published separately from this Sustainability Report. Besides
pelaporan Global Reporting Initiative (GRI) 2021 sebagai referensi the OJK Circular Letter, this report also uses the Global Reporting
(with reference). Initiative (GRI) 2021 reporting standard as its reference.
CAKUPAN DAN BATASAN [GRI 2-2] SCOPE AND BOUNDARY [GRI 2-2]
Laporan Keberlanjutan ini hanya mengungkapkan data dan This Sustainability Report only disclose the data and information
informasi kinerja PT Krakatau Steel (Persero) Tbk, dan tidak on the performance of PT Krakatau Steel (Persero) Tbk, excluding
mencakup anak perusahaan. Namun, khusus data finansial, yang subsidiaries. However, specifically for financial data, this report
diungkapkan dalam laporan ini adalah laporan finansial seluruh discloses the financial statements of the entire Company group
grup Perseroan secara konsolidasian. on a consolidated basis.
Dalam laporan ini, pengukuran data kuantitatif dan analisisnya In this report, quantitative data measurement and analysis are
dilakukan dengan mengacu pada indikator Standar GRI, yang conducted with reference to the GRI Standard indicators, which
meliputi kinerja ekonomi, lingkungan, dan sosial. Data kuantitatif include economic, environmental and social performance.
yang disajikan dalam laporan ini menggunakan data selama Quantitative data presented in this report uses data during the
tahun berjalan, sementara teknik pengukuran data finansial, current year, while financial data measurement techniques are
dilakukan dengan menggunakan standar akuntansi yang berlaku carried out using accounting standards applicable in Indonesia.
di Indonesia. Sedangkan untuk data non-finansial, Perseroan As for non-financial data, the Company uses comprehensive
menggunakan teknik pengukuran data yang komprehensif atas data measurement techniques on the literature supporting the
literatur pendukung sistem pelaporan. reporting system.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
380
Page 383
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PERIODE PELAPORAN [GRI 2-3] REPORTING PERIOD [GRI 2-3]
Laporan ini disusun dan diterbitkan setiap tahun. Informasi yang This report is prepared and published on a yearly basis. The
disajikan dalam laporan tahun ini memuat data dan informasi information presented in this year's report contains data and
selama satu tahun dari 1 Januari 2022 hingga 31 Desember 2022, information for one year from January 1, 2022 to December
sesuai dengan penerbitan laporan keuangan teraudit untuk tahun 31, 2022, in accordance with the issuance of audited financial
buku 2022. Adapun laporan sebelumnya terbit pada bulan Mei statements for the fiscal year 2022. The previous report was
2022. published in May 2022.
PENENTUAN MATERIALITAS [GRI 3-1] DETERMINATION OF MATERIALITY [GRI 3-1]
Dalam menentukan materialitas, Perseroan menggunakan prinsip In determining the level of materiality, the Company refers to the
penetapan topik material berdasarkan empat Prinsip Standar GRI, four principles of the GRI Standards, namely:
yaitu:
1. Stakeholders inclusiveness atau pelibatan Pemangku 1. Stakeholders inclusiveness, or Stakeholder engagement,
Kepentingan, yaitu melibatkan Pemangku Kepentingan dalam involving stakeholders in establishing the report's content
penentuan aspek material yang diungkapkan dalam Laporan themes;
ini.
2. Materiality (materialitas) diterapkan dalam laporan ini dengan 2. Materiality, it is being exerted in this report to refer to the
memilih konten laporan yang bersifat material/penting, yang selection of report content that is material/important and
diperlukan oleh pemangku kepentingan. requested by stakeholders.
3. Sustainability context atau konteks keberlanjutan, yang 3. Sustainability context: referring to issues relating to
merupakan aspek-aspek yang terkait dengan konteks sustainability that are important for report writers to consider
keberlanjutan, yang relevan bagi pembuat Laporan dalam when making judgments.
membuat keputusan.
4. Completeness atau kelengkapan, yaitu laporan ini dibuat 4. Completeness, in that this report is written with a defined scope
dengan ruang lingkup yang jelas untuk periode laporan serta for the reporting period and is backed up by comprehensive
didukung dengan data yang lengkap. data.
2022 Annual Report & Sustainability Report
381 PT Krakatau Steel (Persero) Tbk
Page 384
TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN
Corporate Social & Environment Responsibility
Keempat prinsip di atas membantu Perseroan menentukan isi yang The four principles above help the Company determine the content
akan disertakan dalam laporan ini, dengan mempertimbangkan to be included in this report, taking into account the Company's
kegiatan Perseroan, dampak, dan harapan substantif serta activities, impacts, and substantive expectations and interests
kepentingan stakeholders. Perseroan senantiasa memberikan of stakeholders. The Company always pays attention to input,
atensi terhadap masukan, tanggapan serta saran dari para responses and suggestions from stakeholders in presenting the
pemangku kepentingan terkait penyajian laporan (stakeholders’ contents of the report (stakeholders' inclusiveness). This report
inclusiveness). Laporan ini juga memperhatikan isu-isu also considers sustainability issues relevant to the Company's
keberlanjutan yang relevan dengan aktivitas usaha Perusahaan business activities (sustainability context) and presents
(sustainability context) dan menampilkan data kuantitatif dan comprehensive and complete quantitative and qualitative data
kualitatif yang komprehensif dan lengkap (completeness), sesuai (completeness), in accordance with the GRI Standards. As its
dengan GRI Standards. Namun batasan khusus dilakukan, limitation, this report only shows comparative data from the
yaitu dengan hanya menampilkan data pembanding dari dua previous two reporting periods. Meanwhile, in accordance with
periode pelaporan sebelumnya. Sedangkan sesuai dengan asas the principle of materiality, this report contains several materiality
materialitas (materiality), laporan ini memuat beberapa isu issues within the scope of the Company's business in the
materialitas dalam lingkup usaha Perseroan baik dalam area economic, social and environmental areas. The list of material
ekonomi, sosial dan lingkungan. Adapun daftar topik material topics has not changed from the previous year because it is still
tidak mengalami perubahan dari tahun sebelumnya karena considered relevant.
dianggap masih relevan.
DAFTAR TOPIK MATERIAL [GRI 3-2][GRI 3-3]
List of Material Topic
Batasan
Boundary
Topik Material Alasan Topik Material Standar GRI Di Dalam Krakatau Di Luar Krakatau
Material Topic Reason for Material Topics GRI Standard Steel Steel
Inside Krakatau Outside Krakatau
Steel Steel
Topik Ekonomi | Economic Topics
Kinerja Ekonomi Berdampak signifikan pada pemangku kepentingan 201-1 √ √
Economic Performance Has significant influence on the stakeholders
Dampak Ekonomi Tidak Langsung Berdampak signifikan pada pemangku kepentingan 203-1 - √
Indirect Economic Impact Has significant influence on the stakeholders
Anti-korupsi Berdampak signifikan pada pemangku pembangunan 205-2 √ -
Anti-corruption Has significant influence on development
Topik Lingkungan | Enviroment Topics
Material Berdampak signifikan pada keberlanjutan 301-1, 301-2 √ √
Has significant influence on sustainability
Energi Berdampak signifikan pada keberlanjutan 302-1 √ √
Energy Has significant influence on sustainability
Air Berdampak signifikan pada keberlanjutan 303-1 √ √
Water Has significant influence on sustainability
Keanekaragaman Hayati Berdampak signifikan pada keberlanjutan 304-1, 304-2 - √
Biodiversity Has significant influence on sustainability
Emisi Berdampak signifikan pada keberlanjutan 305-1, 305-7 √ √
Emission Has significant influence on sustainability
Limbah dan Sampah Berdampak signifikan pada keberlanjutan 306-1, 306-2, √ √
Waste Has significant influence on sustainability 306-4
Kepatuhan Lingkungan Berdampak signifikan pada keberlanjutan 2-27 √ √
Environmental Compliance Has significant influence on sustainability
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
382
Page 385
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
DAFTAR TOPIK MATERIAL [GRI 3-2][GRI 3-3]
List of Material Topic
Batasan
Boundary
Topik Material Alasan Topik Material Standar GRI Di Dalam Krakatau Di Luar Krakatau
Material Topic Reason for Material Topics GRI Standard Steel Steel
Inside Krakatau Outside Krakatau
Steel Steel
Topik Sosial | Social Topics
Ketenagakerjaan Kepatuhan pada peraturan perundang-undangan 401-1, 401-2 √
Employment Compliance to the rules and regulations
Hubungan Industrial Berdampak signifikan pada karyawan 402-1 √
Industrial Relations Has significant impact on the employees
Keselamatan dan Kesehatan Kerja Berdampak signifikan pada karyawan 403-1, 403-2, √
(K3) Has significant impact on the employees 403-3, 403-4,
Occupational Health and Safety 403-5, 403-9
Pelatihan dan Pendidikan Berdampak signifikan pada karyawan 404-2, 404-3 √
Training and Education Has significant impact on the employees
Keberagaman dan Kesetaraan Berdampak signifikan pada karyawan dan masyarakat 405-2 √
Diversity and Equality Has significant impact on the employees and the public
Masyarakat Setempat Berdampak signifikan pada masyarakat 413-1 √ √
Nearby Community Has significant impact on the public
Kesehatan dan Keselamatan Berdampak signifikan pada pelanggan 416-1 √
Pelanggan Has significant influence on the customers
Customer Health and Safety
PERNYATAAN KEMBALI [GRI 2-4] RESTATEMENT [GRI 2-4]
Pada Laporan Keberlanjutan tahun 2022 tidak terdapat penyajian There is no restatement of information in this 2022 Sustainability
kembali informasi. Report.
VERIFIKASI EKSTERNAL [OJK G.1][GRI 2-5] EXTERNAL VERIFICATION [OJK G.1][GRI 2-5]
Baik Peraturan OJK No. 51/POJK.03/2017 maupun Standar Both OJK Regulation No. 51/POJK.03/2017 and GRI Standards
GRI merekomendasikan penggunaan external assurance atau recommend the use of external assurance or verification by an
verifikasi oleh pihak ketiga yang independen untuk memastikan independent third party to ensure the quality and reliability of the
kualitas dan keandalan informasi yang disampaikan di laporan information presented in this report. Due to certain considerations
ini. Atas pertimbangan tertentu dari manajemen, Perseroan from the management, the Company has not used external
belum melakukan penjaminan dari pihak ketiga yang independen. assurance from an independent third party. However, the
Namun demikian, Perseroan menjamin kebenaran atas seluruh Company guarantees the accuracy of all information submitted
informasi yang disampaikan dalam laporan ini. in this report.
KONTAK TERKAIT LAPORAN [GRI 2-3] CONTACT REGARDING TO THE REPORT [GRI 2-3]
PT Krakatau Steel (Persero) Tbk
Kantor Pusat | Head Office
Jl. Industri No.5
Cilegon, Banten, Indonesia
Telepon : +62 (254) 392159, 392003 (hunting),
Faksimil : +62 (254) 395178,
E-mail : corsec@krakatausteel.com
2022 Annual Report & Sustainability Report
383 PT Krakatau Steel (Persero) Tbk
Page 386
Page 387
LAPORAN KEUANGAN Financial Statement
Page 388
Page 389
PT KRAKATAU STEEL (PERSERO) TBK DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN/ CONSOLIDATED FINANCIAL STATEMENTS 31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021/ 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
Page 390
Page 391
Page 392
Page 393
Page 394
Page 395
Page 396
Page 397
Page 398
Page 399
Page 400
Page 401
Page 402
Page 403
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 1/1 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION AS AT
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali nilai nominal dan data saham) except for par value and share data)
31 Desember/ 31 Desember/ 1 Januari/
Catatan/ December December January
Notes 2022 2021* 2021*
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 4 78,866 85,014 112,826 Cash and cash equivalents
Kas dan deposito berjangka yang
dibatasi penggunaannya - Restricted cash and time
bagian lancar 5 79,152 209,457 237,636 deposits - current portion
Piutang usaha 6 Trade receivables
- Pihak ketiga 168,454 185,182 174,198 Third parties -
- Pihak berelasi 41,487 54,212 55,955 Related parties -
Piutang lain-lain 7 Other receivables
- Pihak ketiga 38,957 31,440 582 Third parties -
- Pihak berelasi 124,872 8,638 10,599 Related parties -
Long-term receivables -
Piutang jangka panjang - bagian lancar 16 - 2,056 - current portion
Persediaan 9 276,576 366,623 216,074 Inventories
Uang muka dan beban dibayar di muka - Advances and prepaid expenses -
bagian lancar 11 42,411 26,241 22,564 current portion
Pajak dibayar di muka - bagian lancar 24a Prepaid taxes - current portion
- Pajak penghasilan badan 303 991 50 Corporate income tax -
- Pajak lain-lain 5,135 3,228 4,858 Other taxes -
Aset tidak lancar yang Non-current
dikuasai untuk dijual 42 216,299 - - assets held for sale
Jumlah aset lancar 1,072,512 973,082 835,342 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset derivatif 10 - 8,137 8,788 Derivative assets
Pajak dibayar di muka - Prepaid taxes - non-current
bagian tidak lancar 24a portion
- Pajak penghasilan badan 1,133 1,185 1,408 Corporate income tax -
- Pajak lain-lain 8,394 3,383 2,036 Other taxes -
Uang muka dan beban dibayar Advances and prepaid
di muka - bagian tidak lancar 11 - 168 - expenses - non-current portion
Estimasi tagihan pajak 24b 18,095 19,903 19,623 Estimated claims for tax refund
Aset keuangan pada nilai wajar Financial assets at fair value
melalui penghasilan through other
komprehensif lain 17 10,485 9,880 8,670 comprehensive income
Investasi pada entitas asosiasi dan Investments in associates and
ventura bersama 12 365,281 172,423 55,241 joint ventures
Aset pajak tangguhan 24g 61,842 231,652 232,499 Deferred tax assets
Aset tetap 13 1,512,772 2,220,639 2,191,019 Fixed assets
Properti investasi 14 77,704 85,692 72,601 Investment properties
Aset takberwujud 15 2,811 3,326 2,785 Intangible assets
Piutang jangka panjang 16 1,826 4,567 5,283 Long-term receivables
Aset real estat 11,468 12,872 16,470 Real estate assets
Kas dan deposito berjangka yang
dibatasi penggunaannya - Restricted cash and time
bagian tidak lancar 5 6,119 15,114 18,431 deposits - non-current portion
Aset tidak lancar lain-lain 18 11,992 11,653 16,153 Other non-current assets
Jumlah aset tidak lancar 2,089,922 2,800,594 2,651,007 Total non-current assets
JUMLAH ASET 3,162,434 3,773,676 3,486,349 TOTAL ASSETS
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
2022 Annual Report & Sustainability Report
401 PT Krakatau Steel (Persero) Tbk
Page 404
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 1/2 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION AS AT
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali nilai nominal dan data saham) except for par value and share data)
31 Desember/ 31 Desember/ 1 Januari/
Catatan/ December December January
Notes 2022 2021* 2021*
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman jangka pendek 19 105,625 235,513 259,016 Short-term loans
Utang usaha 21 Trade payables
- Pihak ketiga 156,446 199,486 122,958 Third parties -
- Pihak berelasi 122,026 43,072 38,179 Related parties -
Utang lain-lain 22 Other payables
- Pihak ketiga 10,551 24,577 9,757 Third parties -
- Pihak berelasi 4,162 4,536 6,530 Related parties -
Liabilitas derivatif 23 - 174,375 170,161 Derivative liability
Utang pajak 24c Taxes payable
- Pajak penghasilan badan 4,952 4,370 2,090 Corporate income tax -
- Pajak lain-lain 9,663 19,542 12,772 Other taxes -
Beban akrual 25 36,715 70,983 56,224 Accrued expenses
Liabilitas imbalan kerja jangka Short-term employee benefits
pendek 29 36,404 30,355 36,983 liabilities
Pendapatan diterima di muka 26 40,924 54,393 43,403 Unearned revenue
Obligasi wajib konversi 30 110,502 - - Mandatory convertible bond
Pinjaman jangka panjang
yang jatuh tempo dalam waktu Current maturities of long-term
satu tahun 27 1,603,840 611,184 63,632 loans
Liabilitas sewa yang jatuh tempo Current maturities of lease
dalam waktu satu tahun 20 1,737 5,066 4,379 liabilities
Liabilitas jangka panjang
lain-lain yang jatuh tempo dalam Current maturities of
waktu satu tahun 28 139,285 9,327 1,412 other long-term liabilities
Liabilitas tidak lancar yang Non-current liabilities
dikuasai untuk dijual 42 16,780 - - held for sale
Jumlah liabilitas jangka pendek 2,399,612 1,486,779 827,496 Total current liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas pajak tangguhan 24g 1,424 3,505 4,272 Deferred tax liabilities
Obligasi wajib konversi 30 - 114,966 107,583 Mandatory convertible bond
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh Long-term loans, net of current
tempo dalam waktu satu tahun 27 19,648 1,287,983 1,775,815 maturities
Liabilitas sewa, setelah dikurangi
bagian yang jatuh tempo dalam Lease liabilities, net of
waktu satu tahun 20 3,882 3,207 4,230 current maturities
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 29 94,905 116,925 113,140 liabilities
Liabilitas jangka panjang lain-lain,
setelah dikurangi bagian yang jatuh Other long-term liabilities,
tempo dalam waktu satu tahun 28 90,377 173,117 121,604 net of current maturities
Jumlah liabilitas jangka panjang 210,236 1,699,703 2,126,644 Total non-current liabilities
JUMLAH LIABILITAS 2,609,848 3,186,482 2,954,140 TOTAL LIABILITIES
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
402
Page 405
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 1/3 Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION AS AT
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali nilai nominal dan data saham) except for par value and share data)
31 Desember/ 31 Desember/ 1 Januari/
Catatan/ December December January
Notes 2022 2021* 2021*
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to owners
kepada pemilik entitas induk of the parent entity
Modal saham Share capital
Nilai nominal Rp500 (nilai penuh) Par value Rp500 (full amount)
per saham per share
Modal dasar - 40.000.000.000 Authorised capital -
saham yang terdiri dari 1 saham 40,000,000,000 shares
Seri A Dwiwarna dan which consist of 1
39.999.999.999 Series A Dwiwarna share and
saham Seri B 39,999,999,999 Series B shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 19.346.396.900 saham 19,346,396,900 shares which
yang terdiri dari 1 saham Seri A consist of 1 Series A Dwiwarna
Dwiwarna dan 19.346.396.899 share and 19,346,396,899
saham Seri B 32 987,573 987,573 987,573 Series B shares
Tambahan modal disetor, bersih 33 175,020 175,020 175,020 Additional paid-in capital, net
Penghasilan komprehensif lain 1,473,598 1,528,075 1,523,513 Other comprehensive income
Retained earnings/
Saldo laba/(akumulasi kerugian) (accumulated losses)
Saldo laba dicadangkan 34 146,834 146,834 146,834 Retained earnings - appropriated
Akumulasi kerugian (2,188,660) (2,205,625) (2,256,576) Accumulated losses
Jumlah ekuitas yang dapat
diatribusikan kepada pemilik Total equity attributable to
entitas induk 594,365 631,877 576,364 owners of the parent entity
Kepentingan non-pengendali 31 (41,779) (44,683) (44,155) Non-controlling interests
JUMLAH EKUITAS 552,586 587,194 532,209 TOTAL EQUITY
TOTAL LIABILITIES AND
JUMLAH LIABILITAS DAN EKUITAS 3,162,434 3,773,676 3,486,349 EQUITY
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
2022 Annual Report & Sustainability Report
403 PT Krakatau Steel (Persero) Tbk
Page 406
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 2/1 Schedule
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2022 DAN 2021 31 DECEMBER 2022 AND 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali laba bersih per saham dasar) except for basic earnings per share)
Catatan/
2022 Notes 2021*
Pendapatan bersih 2,238,533 35 2,116,752 Net revenue
Beban pokok pendapatan (2,036,065) 36 (1,914,731) Cost of revenue
Laba bruto 202,468 202,021 Gross profit
Beban penjualan (36,627) 37 (37,624) Selling expenses
Beban umum dan administrasi (96,779) 37 (80,158) General and administrative expenses
Beban operasi lainnya, bersih (34,756) 39a (12,390) Other operating expenses, net
Laba operasi 34,306 71,849 Operating profit
Keuntungan/(kerugian) atas Gain/(loss) on changes in
perubahan nilai wajar derivatif 174,259 23 (4,134) fair value of derivative
Biaya keuangan (171,657) 41 (138,261) Finance cost
Keuntungan dari transaksi Gain on in-kind HSM 2
inbreng HSM 2 53,442 12 - transaction
Beban non-operasi lainnya (14,351) 39b - Other non-operating expenses
Bagian laba bersih dari entitas Share in net profit of
asosiasi dan ventura bersama 46,894 12 117,488 associates and joint ventures
Laba selisih kurs, bersih 68,759 11,565 Gain on foreign exchange, net
Pendapatan keuangan 22,968 40 5,262 Finance income
Laba sebelum pajak final dan Profit before final tax and
beban pajak penghasilan 214,620 63,769 income tax expense
Pajak final (2,368) 24e (2,443) Final tax
Laba sebelum pajak penghasilan 212,252 61,326 Profit before income tax
Beban pajak penghasilan (186,155) 24d (14,296) Income tax expense
Laba tahun berjalan dari Profit for the year
operasi yang dilanjutkan 26,097 47,030 from continuing operations
OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
Rugi tahun berjalan dari Loss for the year from
operasi yang dihentikan (3,453) 42 (3,288) discontinued operations
Laba tahun berjalan 22,644 43,742 Profit for the year
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
404
Page 407
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 2/2 Schedule
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2022 DAN 2021 31 DECEMBER 2022 AND 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali laba bersih per saham dasar) except for basic earnings per share)
Catatan/
2022 Notes 2021*
(Kerugian)/penghasilan
komprehensif lain Other comprehensive (loss)/income
OPERASI BERKELANJUTAN CONTINUING OPERATIONS
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi to profit or loss
(Defisit)/surplus revaluasi Revaluation (deficit)/surplus of
aset tetap (16,545) 13 364 fixed assets
Cadangan perubahan nilai wajar Reserve for changes in fair value
aset keuangan 1,045 (278) of financial assets
Bagian atas penghasilan Share of other comprehensive
komprehensif lain dari entitas income of associates and
asosiasi dan ventura bersama 1,127 12 1,048 joint ventures
Pengukuran kembali liabilitas imbalan Remeasurement of post-employment
pascakerja (4,568) 29 4,564 benefits liabilities
Pajak penghasilan terkait pos-pos
yang tidak akan direklasifikasi Income tax relating to items that will
ke laba rugi (27) 24g 1,953 not be reclassified to profit or loss
Pos-pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi to profit or loss
Difference in foreign currency
Selisih kurs karena penjabaran laporan translation of the financial
keuangan entitas anak, entitas statements of subsidiaries,
asosiasi dan ventura bersama, bersih (33,140) 1,803 associates and joint ventures, net
Total comprehensive (loss)/
Jumlah (rugi)/laba komprehensif income for continuing
dari operasi yang dilanjutkan (52,108) 9,454 operations
OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi to profit or loss
(Defisit)/surplus revaluasi Revaluation (deficit)/surplus of
aset tetap (6,965) 13 1,074 fixed assets
Cadangan perubahan nilai wajar Reserve for changes in fair value
aset keuangan - 551 of financial assets
Pengukuran kembali liabilitas imbalan Remeasurement of post-employment
pascakerja 1,935 29 - benefits liabilities
Pajak penghasilan terkait pos-pos
yang tidak akan direklasifikasi Income tax relating to items that will
ke laba rugi 152 24g - not be reclassified to profit or loss
(4,878) 1,625
Jumlah (kerugian)/penghasilan Total comprehensive (loss)/income
komprehensif tahun berjalan (34,342) 54,821 for the year
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
2022 Annual Report & Sustainability Report
405 PT Krakatau Steel (Persero) Tbk
Page 408
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 2/3 Schedule
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2022 DAN 2021 31 DECEMBER 2022 AND 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali laba bersih per saham dasar) except for basic earnings per share)
Catatan/
2022 Notes 2021*
Laba/(rugi) tahun berjalan yang dapat Profit/(loss) for the year
diatribusikan kepada: attributable to:
Pemilik entitas induk 19,474 44,434 Owners of the parent entity
Kepentingan non-pengendali 3,170 31 (692) Non-controlling interests
Jumlah 22,644 43,742 Total
Jumlah (kerugian)/penghasilan
komprehensif tahun berjalan yang Total comprehensive (loss)/income
dapat diatribusikan kepada: for the year attributable to:
Pemilik entitas induk (37,512) 55,513 Owners of the parent entity
Kepentingan non-pengendali 3,170 31 (692) Non-controlling interests
Jumlah (34,342) 54,821 Total
Jumlah (kerugian)/penghasilan
komprehensif tahun berjalan yang Total comprehensive (loss)/income
dapat diatribusikan kepada for the year attributable to
pemilik entitas induk: owners of the parent entity:
- Dari operasi yang dilanjutkan (29,181) 57,176 Continuing operations -
- Dari operasi yang dihentikan (8,331) (1,663) Discontinued operations -
Jumlah (37,512) 55,513 Total
Laba/(rugi) per saham dasar Basic earnings/(loss) per share
yang dapat diatribusikan kepada attributable to owners
pemilik entitas induk of the parent entity
(dalam Dolar AS penuh) 38 (in full US Dollar amount)
- Dari operasi yang dilanjutkan 0.0012 0.0025 Continuing operations -
- Dari operasi yang dihentikan (0.0002) (0.0002) Discontinued operations -
Jumlah 0.0010 0.0023 Total
Laba/(rugi) per saham dilusian Diluted earnings/(loss) per share
yang dapat diatribusikan kepada attributable to owners
pemilik entitas induk of the parent entity
(dalam Dolar AS penuh) 38 (in full US Dollar amount)
- Dari operasi yang dilanjutkan 0.0008 0.0019 Continuing operations -
- Dari operasi yang dihentikan (0.0001) (0.0001) Discontinued operations -
Jumlah 0.0007 0.0018 Total
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
406
Page 409
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 3 Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2022 DAN 2021 FOR THE YEARS ENDED 31 DECEMBER 2022 AND 2021
(Disajikan dalam ribuan Dolar AS) (Expressed in thousands of US Dollars)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/Equity attributable to owners of the parent entity
Penghasilan/(kerugian) komprehensif lain/
Other comprehensive income/(loss)
Cadangan
perubahan
nilai wajar
aset keuangan
pada nilai
Bagian atas wajar melalui
penghasilan Selisih kurs penghasilan
komprehensif karena komprehensif
lain dari penjabaran lain/
entitas asosiasi laporan Surplus/ Reserve for
dan ventura keuangan/ (defisit) changes in
Modal saham Tambahan Saldo laba/(akumulasi kerugian)/ bersama/ Difference in revaluasi fair value of
ditempatkan modal Retained earnings/ Share of other foreign aset tetap/ financial assets
dan disetor disetor, bersih/ (accumulated losses) comprehensive currency Revaluation at fair value Kepentingan
penuh/Issued Additional Tidak income of translation of surplus/ through other non-pengendali/
Catatan/ and fully paid paid-in Dicadangkan/ dicadangkan/ associates and the financial (deficit) of comprehensive Jumlah/ Non-controlling Jumlah ekuitas/
Notes capital capital, net Appropriated Unappropriated joint ventures statements fixed assets income Total interests Total equity
Saldo pada tanggal 1 Januari 2021, Balance as at 1 January 2021,
sebelum disajikan kembali 987,573 175,020 146,834 (2,340,062) 103,834 (77,276) 1,494,584 2,371 492,878 (44,155) 448,723 before restatement
Dampak dari penyajian kembali 51 - - - 83,486 - - - - 83,486 - 83,486 Impact of restatement
Saldo pada tanggal 1 Januari 2021* 987,573 175,020 146,834 (2,256,576) 103,834 (77,276) 1,494,584 2,371 576,364 (44,155) 532,209 Balance as at 1 January 2021*
Akuisisi anak perusahaan baru - - - - - - - - - 164 164 Acquisition of a subsidiary
Laba/(rugi) tahun berjalan* - - - 44,434 - - - - 44,434 (692) 43,742 Profit/(loss) for the year*
407
Penghasilan komprehensif lain - - - 6,517 1,048 1,803 1,438 273 11,079 - 11,079 Other comprehensive income
Jumlah penghasilan/(kerugian) Total comprehensive income/(loss)
komprehensif tahun berjalan* - - - 50,951 1,048 1,803 1,438 273 55,513 (692) 54,821 for the year*
Saldo pada tanggal 31 Desember 2021* 987,573 175,020 146,834 (2,205,625) 104,882 (75,473) 1,496,022 2,644 631,877 (44,683) 587,194 Balance as at 31 December 2021*
Pelepasan anak perusahaan - - - - - - - - - (266) (266) Disposal of a subsidiary
Laba tahun berjalan - - - 19,474 - - - - 19,474 3,170 22,644 Profit for the year
(Kerugian)/penghasilan komprehensif lain - - - (2,509) 1,127 (33,140) (23,510) 1,046 (56,986) - (56,986) Other comprehensive (loss)/income
Jumlah (kerugian)/penghasilan Total comprehensive (loss)/income
komprehensif tahun berjalan - - - 16,965 1,127 (33,140) (23,510) 1,046 (37,512) 3,170 (34,342) for the year
Saldo pada tanggal 31 Desember 2022 987,573 175,020 146,834 (2,188,660) 106,009 (108,613) 1,472,512 3,690 594,365 (41,779) 552,586 Balance as at 31 December 2022
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
2022 Annual Report & Sustainability Report
Optimizing Collaboration, Accelerating Growth
PT Krakatau Steel (Persero) Tbk
Page 410
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 4/1 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2022 DAN 2021 31 DECEMBER 2022 AND 2021
(Disajikan dalam ribuan Dolar AS) (Expressed in thousands of US Dollars)
Catatan/
2022 Notes 2021
Arus kas dari aktivitas operasi Cash flows from operating activities
Penerimaan dari pelanggan 2,241,770 2,356,524 Receipts from customers
Pembayaran kepada pemasok (1,806,333) (2,111,552) Payments to suppliers
Pembayaran kepada karyawan (88,755) (136,201) Payments to employees
(Pembayaran)/penerimaan (Payments)/receipts
operasi lainnya, bersih (17,453) 24,733 from other operation, net
Penerimaan dari tagihan
pengembalian pajak 2,170 3,761 Receipts of claims for tax refund
Penerimaan dari pendapatan keuangan 4,509 5,291 Receipts of finance income
Pembayaran untuk pajak
penghasilan badan (23,176) (14,785) Payments for corporate income tax
Pembayaran untuk beban bank (6,157) (7,886) Payments for bank charges
Arus kas bersih yang diperoleh dari Net cash flows provided from
aktivitas operasi 306,575 119,885 operating activities
Arus kas dari aktivitas investasi Cash flows from investing activities
Penempatan kas dan deposito
berjangka yang dibatasi Placement of restricted
penggunaannya (10,828) (221) cash and time deposits
Penarikan kas dan deposito berjangka Withdrawal of restricted
yang dibatasi penggunaannya 8,996 3,332 cash and time deposits
Penerimaan dividen kas 2,693 2,566 Receipts from cash dividends
Pembelian aset tetap dan Purchase of fixed assets
properti investasi (32,687) (77,572) and investment properties
Akuisisi entitas anak - (6,789) Acquisition of subsidiaries
Pembayaran atas penambahan
investasi pada entitas asosiasi Payments for additional investments
dan ventura bersama (1,014) 12 (682) in associates and joint ventures
Hasil dari penjualan dan pelepasan Proceeds from sale and disposal
aset tetap 201,671 4,688 of fixed assets
Arus kas bersih yang diperoleh dari/ Net cash flows
(digunakan untuk) provided from/(used in)
aktivitas investasi 168,831 (74,678) investing activities
Arus kas dari aktivitas pendanaan Cash flows from financing activities
Pembayaran atas pinjaman kredit
sindikasi - 19 (214,954) Repayment of syndicated credit loan
(Pembayaran untuk)/penerimaan dari (Repayments for)/proceeds from
pinjaman jangka pendek, bersih (128,859) 198,403 of short-term loans, net
Pembayaran untuk beban bunga (74,457) (67,738) Payments of interest
Penerimaan pinjaman jangka panjang 19,752 64,227 Proceeds from long-term loans
Pembayaran liabilitas sewa (8,185) (6,507) Payment of lease liabilities
Pembayaran pinjaman jangka panjang (278,936) (45,648) Repayments of long-term loans
Arus kas bersih yang
digunakan untuk Net cash flows used in
aktivitas pendanaan (470,685) (72,217) financing activities
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
408
Page 411
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 4/2 Schedule
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2022 DAN 2021 31 DECEMBER 2022 AND 2021
(Disajikan dalam ribuan Dolar AS) (Expressed in thousands of US Dollars)
Catatan/
2022 Notes 2021
Kenaikan/(penurunan) bersih Net increase/(decrease) in
kas dan setara kas 4,721 (27,010) cash and cash equivalents
Kas dan setara kas pada Cash and cash equivalents at
awal tahun 85,014 112,826 the beginning of the year
Dampak reklasifikasi ke “aset Impact of reclassification
tidak lancar yang dikuasai to “non-current assets
untuk dijual” (4,479) - held for sale”
Effect of foreign exchange
Efek perubahan selisih kurs pada rate changes on cash and
kas dan setara kas (6,390) (802) cash equivalents
Cash and cash equivalents at
Kas dan setara kas pada akhir tahun 78,866 4 85,014 the end of the year
Lihat Catatan 49 untuk penyajian informasi arus kas Grup. Refer to Note 49 for the presentation of the Group’s
cash flow information.
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
2022 Annual Report & Sustainability Report
409 PT Krakatau Steel (Persero) Tbk
Page 412
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/1 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. The Company’s Establishment
PT Krakatau Steel (Persero) Tbk (“Perusahaan”) PT Krakatau Steel (Persero) Tbk (the “Company”)
didirikan di Republik Indonesia pada tanggal was established in the Republic of Indonesia based
23 Oktober 1971 berdasarkan Akta Notaris No. 34 on Notarial Deed No. 34 of Tan Thong Kie, S.H.,
dari Notaris Tan Thong Kie, S.H. Perusahaan dated 23 October 1971 to take over the Trikora
didirikan untuk mengambil alih proyek pabrik baja steel plant project. The deed of establishment was
Trikora. Akta pendirian tersebut disahkan oleh approved by the Ministry of Justice of the Republic
Menteri Kehakiman Republik Indonesia dalam of Indonesia in its Decision Letter No. J.A.5/224/4
Surat Keputusannya No. J.A.5/224/4 tanggal dated 31 December 1971 and was published in the
31 Desember 1971 dan diumumkan dalam State Gazette of the Republic of Indonesia No. 44
Lembaran Berita Negara Republik Indonesia dated 8 February 1972, Supplement No. 19.
No. 44 tanggal 8 Februari 1972, Tambahan No. 19.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association have been
beberapa kali perubahan, yang terakhir dengan amended several times, the latest by Notarial Deed
Akta Notaris No. 107 tanggal 29 Juli 2021 yang No. 107 dated 29 July 2021 of Jose Dima Satria,
dibuat oleh Notaris Jose Dima Satria, S.H., M.Kn., S.H., M.Kn. and the notification has been received
dan diterima pemberitahuannya oleh Menteri by the Minister of Laws and Human Rights of the
Hukum dan HAM RI berdasarkan Surat Nomor: Republic of Indonesia based on Letter No.
AHU.AH.01.03-0441077 tanggal 26 Agustus 2021, AHU.AH.01.03-0441077 dated 26 August 2021,
dimana dilakukan penyesuaian agar sesuai where there was an adjustment in accordance with
dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation (“POJK”)
(“POJK”) No. 15/POJK.04/2020 tentang Rencana No. 15/POJK.04/2020 concerning the Plan and
dan Penyelenggaraan Rapat Umum Pemegang Implementation of the General Meeting of
Saham Perusahaan Terbuka. Shareholders of Public Company.
Maksud dan tujuan Perusahaan adalah melakukan The Company’s purpose and objectives are
usaha di bidang Industri Logam Dasar Besi dan conducting business in the field of iron and steel
Baja serta optimalisasi pemanfaatan sumber daya industry, optimising the utilisation of the
Perusahaan untuk menghasilkan barang dan/atau Company’s resources to produce high-quality and
jasa yang bermutu tinggi dan berdaya saing kuat highly competitive goods and/or services, and
serta mengejar keuntungan guna meningkatkan pursuing profits to increase the value of the
nilai Perusahaan dengan menerapkan prinsip- Company by applying the principles of a limited
prinsip Perseroan Terbatas. liability company.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Company’s
Perusahaan, untuk mencapai maksud dan tujuan Articles of Association, in order to achieve the
tersebut di atas, Perusahaan melakukan kegiatan above purpose and objectives, the Company
usaha utama sebagai berikut: carries out its main business activities as follows:
(i) Pertambangan bijih besi; (i) Iron ore mining activities;
(ii) Pertambangan batu bara; (ii) Coal mining activities;
(iii) Pertambangan dan penggalian lainnya yang (iii) Mining and other excavations that are not
tidak termasuk dalam lainnya; included in the others;
(iv) Industri besi dan baja dasar; (iv) Basic iron and steel-making industry;
(v) Industri penggilingan baja; (v) Steel rolling industry;
(vi) Industri konstruksi berat siap pasang dari (vi) Heavy construction industry from steel for
baja untuk bangunan; building;
(vii) Perdagangan besar barang logam untuk (vii) Wholesale trade in metal goods for
bahan konstruksi; dan construction materials; and
(viii) Aktivitas konsultasi manajemen lainnya. (viii) Other management consulting activities.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
410
Page 413
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/2 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan (lanjutan) a. The Company’s Establishment (continued)
Selain kegiatan usaha utama, Perusahaan dapat Other than the main business activities, the
melakukan kegiatan usaha penunjang dalam Company can carry out supporting business
rangka optimalisasi pemanfaatan sumber daya activities in order to optimise the utilisation of the
yang dimiliki Perusahaan sebagai berikut: Company’s resources as follows:
(i) Aktivitas pelayanan kepelabuhan laut; (i) Sea port service activities;
(ii) Pergudangan dan penyimpanan; (ii) Warehousing and storage;
(iii) Pengumpulan sampah berbahaya; (iii) Hazardous waste collection;
(iv) Pengelolaan dan pembuangan sampah; (iv) Waste management and disposal;
(v) Pengelolaan dan pembuangan air limbah; dan (v) Wastewater management and disposal; and
(vi) Real estat yang dimiliki sendiri atau disewa. (vi) Owned or leased real estate.
Perusahaan dan pabriknya berlokasi di Cilegon, The Company and its production facilities are
Banten. Perusahaan memulai operasi komersialnya located in Cilegon, Banten. The Company started
pada tahun 1971. its commercial operations in 1971.
Kantor pusat Perusahaan berkedudukan di Jalan The Company’s head office is located at Jalan
lndustri No. 5, Cilegon. Industri No. 5, Cilegon.
Perusahaan dimiliki oleh Pemerintah Republik The Company is majority owned by the
Indonesia selaku pemegang saham mayoritas. Government of the Republic of Indonesia.
b. Penawaran Umum Efek Perusahaan b. The Company’s Public Offering
Pada tanggal 29 Oktober 2010, Perusahaan On 29 October 2010, the Company obtained
memperoleh pernyataan efektif dari Badan the effective statement from the Capital Market and
Pengawas Pasar Modal dan Lembaga Keuangan Financial Institution Supervisory Agency
(“Bapepam-LK”), sekarang Otoritas Jasa Keuangan (“Bapepam-LK”), currently known as Financial
(“OJK”), No. S-9769/BL/2010 untuk melakukan Services Authority (“OJK”), No. S-9769/BL/2010 to
penawaran umum saham perdana (“IPO”) kepada conduct an initial public offering (“IPO”) of its
masyarakat sebanyak 3.155.000.000 saham baru 3,155,000,000 new shares with a nominal value of
dengan nilai nominal Rp500 (nilai penuh) per saham Rp500 (full amount) per share at a price of Rp850
dengan harga Rp850 (nilai penuh) per saham. (full amount) per share. The Company’s shares
Saham Perusahaan telah dicatatkan di Bursa Efek were listed on the Indonesia Stock Exchange on
Indonesia pada tanggal 10 November 2010 10 November 2010 (Note 32).
(Catatan 32).
Pada tanggal 10 November 2016, Perusahaan On 10 November 2016, the Company obtained the
memperoleh pernyataan efektif dari OJK effective statement from OJK No. S-676/D.04/2016
No. S-676/D.04/2016 untuk melakukan Penawaran to conduct a Limited Public Offering with
Umum Terbatas Untuk Penambahan Modal Pre-emptive Rights (“PMHMETD I”) of its
Dengan Memberikan Hak Memesan Efek Terlebih 3,571,396,900 Series B shares with a nominal
Dahulu I (“PMHMETD I”) sebanyak 3.571.396.900 value of Rp500 (full amount) per share at a price of
saham Seri B dengan nilai nominal Rp500 Rp525 (full amount) per share. On 6 December
(nilai penuh) per saham dengan harga Rp525 2016, all additional shares were listed on the
(nilai penuh) per saham. Pada tanggal Indonesia Stock Exchange (Note 32).
6 Desember 2016, seluruh tambahan saham
tersebut telah dicatatkan di Bursa Efek Indonesia
(Catatan 32).
2022 Annual Report & Sustainability Report
411 PT Krakatau Steel (Persero) Tbk
Page 414
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/3 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Efek Perusahaan (lanjutan) b. The Company’s Public Offering (continued)
Dana yang diperoleh Perusahaan digunakan The funds obtained by the Company were used for:
untuk:
(i) sekitar 66% untuk memenuhi kebutuhan (i) approximately 66% for capital expenditure of
modal kerja proyek pembangunan pabrik Hot construction of Hot Strip Mill 2 (“HSM 2”) plant;
Strip Mill 2 (“HSM 2”); dan and
(ii) sekitar 34% untuk memenuhi kebutuhan (ii) approximately 34% for construction of a 1x150
proyek pembangunan Pembangkit Listrik megawatts (“MW”) Coal Electric Steam Power
Tenaga Uap Batubara 1x150 megawatt Plant.
(“MW”).
Pada tanggal 2 Agustus 2019, Perusahaan On 2 August 2019, the Company obtained approval
memperoleh persetujuan perubahan peruntukan from the Minister of State-Owned Enterprises to
tambahan dana Penyertaan Modal Negara change the use of State Capital Contribution
(“PMN”) dari Menteri Badan Usaha Milik (“PMN”) fund in letter No. S-535/MBU/08/2019. The
Negara dengan surat No. S-535/MBU/08/2019. use of PMN was initially 34% to meet the needs of
Penggunaan dana PMN yang semula 34% untuk the construction project of a 1x150 MW Coal Steam
memenuhi kebutuhan proyek pembangunan Power Plant. Currently, it is used as working capital
Pembangkit Listrik Tenaga Uap Batubara 1x150 for the raw material (steel slabs) purchased for the
MW, saat ini dana tersebut telah digunakan HSM plant. Regarding PMN funds are part of
menjadi modal kerja untuk pembelian bahan baku PMHEMTD, therefore this change has received
(slab baja) pabrik HSM. Sehubungan dana PMN approval from the General Meeting of Shareholders
merupakan bagian dari pelaksanaan PMHMETD, Year of 2019 on 29 July 2020.
maka perubahan tersebut mendapatkan
persetujuan Rapat Umum Pemegang Saham
Tahun Buku 2019 pada tanggal 29 Juli 2020.
c. Entitas Anak, Entitas Asosiasi dan Ventura c. The Subsidiaries, Associates and Joint
Bersama Ventures
Pada tanggal 31 Desember 2022 dan 2021, As at 31 December 2022 and 2021, the percentage
persentase kepemilikan Perusahaan secara of ownership of the Company and total assets of the
langsung dan jumlah aset entitas anak adalah subsidiaries were as follows:
sebagai berikut:
Kedudukan dan Persentase kepemilikan/ Jumlah aset sebelum eliminasi/
tahun usaha Percentage of ownership Total assets before elimination
komersial dimulai/ 31 31 31 31
Domicile and year Desember/ Desember/ Desember/ Desember/
Entitas anak dan kegiatan usaha/ of commercial December December December December
Subsidiaries and business activities operations started 2022 2021 2022 2021
Entitas anak melalui kepemilikan langsung/Directly owned subsidiaries
PT Krakatau Baja Konstruksi (“PT KBK”)
dan entitas anaknya/and its subsidiaries
Manufaktur baja profil dan tulangan, baja pipa,
dan perdagangan baja/Reinforcing and
plain bars production, pipe steel
and steel trading Cilegon, 1992 100.00 100.00 275,466 265,820
PT Krakatau Sarana Infrastruktur
(“PT KSI”) dan entitas anaknya/
and its subsidiaries
Industri real estat dan perhotelan/
Real estate and hotels industry Cilegon, 1982 100.00 100.00 815,504 853,599
PT Krakatau Engineering (“PT KE”)
dan entitas anaknya/and its subsidiary
Rekayasa dan konstruksi/
Engineering and construction Cilegon, 1988 100.00 100.00 38,833 64,312
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
412
Page 415
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/4 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Entitas Anak, Entitas Asosiasi dan Ventura c. The Subsidiaries, Associates and Joint
Bersama (lanjutan) Ventures (continued)
Kedudukan dan Persentase kepemilikan/ Jumlah aset sebelum eliminasi/
tahun usaha Percentage of ownership Total assets before elimination
komersial dimulai/ 31 31 31 31
Domicile and year Desember/ Desember/ Desember/ Desember/
Entitas anak dan kegiatan usaha/ of commercial December December December December
Subsidiaries and business activities operations started 2022 2021 2022 2021
Entitas anak melalui kepemilikan langsung/Directly owned subsidiaries (lanjutan)/(continued)
PT Meratus Jaya Iron & Steel (“PT MJIS”)
Manufaktur besi dan baja/
Iron and steel production Jakarta, 2012 66.00 66.00 186 1,624
PT Krakatau Baja Industri (“PT KBI”)1)
Manufaktur baja lembaran/
Sheet plate manufacturing Jakarta, 2022 100.00 - 639 -
PT Krakatau Industri ISM (“PT KIISM”)2)
Manufaktur besi dan baja/
Iron and steel production Jakarta, 2022 100.00 - - -
Entitas anak melalui kepemilikan tidak langsung/Indirectly owned subsidiaries
PT Krakatau Pipe Industries (“PT KPI”)
Manufaktur pipa baja/Steel pipe production Cilegon, 1973 100.00 100.00 142,784 158,455
PT Krakatau Global Trading (“PT KGT”)
dan entitas anaknya/and its subsidiary
Industri pengolahan hasil tambang/
Coal and mining industry Jakarta, 2013 100.00 100.00 56,563 41,091
PT Krakatau Perbengkelan dan Perawatan
(“PT KPDP”) dan entitas anaknya/and
its subsidiary
Jasa perawatan mesin, fabrikasi dan rancang
bangun/Machinery maintenance,
fabrication and construction services Cilegon, 2013 99.99 99.99 10,083 9,830
PT Krakatau Bandar Samudera (“PT KBS”)
dan entitas anaknya/and its subsidiaries
Jasa pengelolaan pelabuhan/
Port services provider Cilegon, 1996 100.00 100.00 200,931 250,800
PT Krakatau Tirta Industri (“PT KTI”)
dan entitas anaknya/and its subsidiaries
Distributor dan pengolahan air/
Water treatment and distribution Cilegon, 1996 100.00 100.00 129,099 141,031
3)
PT Krakatau Daya Listrik (“PT KDL”)
dan entitas anaknya/and its subsidiary
Distributor dan penghasil listrik/
Distribution and generation of electricity Cilegon, 1996 100.00 100.00 223,991 230,946
PT Krakatau Sarana Properti (“PT KSP”)
Real estat/Real estate Jakarta, 1979 100.00 100.00 22,719 18,657
PT Krakatau Information Technology
(“PT KITech”)
Penyedia jasa teknologi informasi/
Information technology service provider Cilegon, 1993 100.00 100.00 9,625 10,244
4)
PT Krakatau Golden Lime (“PT KGL”)
Pabrik kapur bakar/Burnt lime plant Cilegon, - - 90.00 - 1,146
PT Krakatau Jasa Logistik (“PT KJL”)
Jasa transportasi/Transportation services Cilegon, 2018 100.00 100.00 25,464 30,711
2022 Annual Report & Sustainability Report
413 PT Krakatau Steel (Persero) Tbk
Page 416
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/5 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Entitas Anak, Entitas Asosiasi dan Ventura c. The Subsidiaries, Associates and Joint
Bersama (lanjutan) Ventures (continued)
Kedudukan dan Persentase kepemilikan/ Jumlah aset sebelum eliminasi/
tahun usaha Percentage of ownership Total assets before elimination
komersial dimulai/ 31 31 31 31
Domicile and year Desember/ Desember/ Desember/ Desember/
Entitas anak dan kegiatan usaha/ of commercial December December December December
Subsidiaries and business activities operations started 2022 2021 2022 2021
Entitas anak melalui kepemilikan tidak langsung/Indirectly owned subsidiaries (lanjutan)/(continued)
PT Krakatau Jasa Samudera (“PT KJS”)
Jasa pengangkutan dan pergudangan/
Freight and warehousing services Cilegon, 1986 100.00 100.00 8,979 8,332
PT Krakatau Samudera Solusi (“PT KSS”)
Jasa pengangkutan dan pergudangan/
Freight and warehousing services Cilegon, 1984 100.00 100.00 3,351 1,269
PT Krakatau Jasa Industri (“PT KJI”)
Jasa penyewaan kendaraan dan peralatan/
Vehicle and equipment rental services Cilegon, 1996 99.99 99.99 14,111 14,608
PT Krakatau Tirta Operasi dan Pemeliharaan
(“PT KTOP”)
Pengadaan air demineralisasi dan
jasa operasi dan pemeliharaan/
Demineralised water supply and operation
and maintenance services Cilegon, 2019 99.99 99.99 2,520 2,146
PT Krakatau Konsultan (“PT KK”)
Jasa konsultan/Consulting services Cilegon, 2013 100.00 100.00 828 788
PT Krakatau Niaga Indonesia (“PT KNI”)
Perdagangan baja/Steel trading Cilegon, 1984 99.99 99.99 40,447 32,203
PT Krakatau Sarana Energi (“PT KSE”) 3,5)
Perdagangan bahan bakar minyak dan gas,
minyak pelumas dan petrokimia/
Oil and gas fuel, lubricants and
petrochemical trading Cilegon,1999 68.07 68.07 615 576
PT Sigma Mitra Sejati (“PT SMS”)
Penyedia jasa perawatan pabrik/
Plant maintenance service provider Jakarta, 1996 99. 99 99.99 1,135 1,177
Informasi mengenai entitas asosiasi dan ventura Information about the associates and joint
bersama yang dimiliki oleh Perusahaan dan ventures owned by the Company and its
entitas anaknya (secara bersama-sama disebut subsidiaries (collectively referred to as the
sebagai “Grup”) pada tanggal 31 Desember 2022 “Group”) as at 31 December 2022 and 2021 is as
dan 2021 adalah sebagai berikut: follows:
Kedudukan dan
tahun usaha
komersial dimulai/
Domicile and year Persentase kepemilikan/
of commercial Percentage of ownership
Ventura bersama/Joint ventures operations started Kegiatan usaha/Business activities 2022 2021
Dimiliki langsung oleh Perusahaan/Held directly by the Company
PT Krakatau Semen Indonesia (“KSMI”) Cilegon, 2014 Manufaktur slag powder/
Slag powder production 50.00 50.00
Dimiliki melalui/Held through PT KBK
PT Krakatau Wajatama Osaka Steel Cilegon, 2016 Penjualan baja profil dan tulangan/
Marketing (“KWOSM”) Sales of sections and reinforcing bars 50.00 50.00
Dimiliki melalui/Held through PT KBS
PT Krakatau Argo Logistics (“KAL”) Cilegon, 2014 Jasa transportasi/
Transportation services 51.00 51.00
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
414
Page 417
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/6 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Entitas Anak, Entitas Asosiasi dan Ventura c. The Subsidiaries, Associates and Joint
Bersama (lanjutan) Ventures (continued)
Kedudukan dan
tahun usaha
komersial dimulai/
Domicile and year Persentase kepemilikan/
of commercial Percentage of ownership
Entitas asosiasi/Associates operations started Kegiatan usaha/Business activities 2022 2021
Dimiliki langsung oleh Perusahaan/Held directly by the Company
PT Krakatau Posco (“KP”) Cilegon, 2014 Manufaktur besi dan baja/
Iron and steel production 50.00 30.00
PT Pelat Timah Nusantara Tbk Cilegon, 1986 Manufaktur baja berlapis timah/
(“Latinusa”) Tin plate steel production 20.10 20.10
PT Kerismas Witikco Makmur Jakarta, 1980 Manufaktur seng/
(“Kerismas”) Zinc production 29.31 29.31
PT Indo Japan Steel Center (“IJSC”) Cilegon, 2014 Manufaktur baja plat dan lembaran/
Plate and rolled steel production 20.00 20.00
PT Krakatau Nippon Steel Synergy Cilegon, 2017 Manufaktur baja galvanised dan annealing/
(“KNSS”) Galvanised and annealed steel production 20.00 20.00
PT Krakatau Osaka Steel (“KOS”) Cilegon, 2017 Manufaktur baja profil dan tulangan/
Reinforcing and plain bars production 14.00 14.00
Dimiliki melalui/Held through PT KE
PT Krakatau Daedong Machinery Cilegon, 2013 Jasa reparasi mesin/
(“KDM”) Machine repairment services 30.00 30.00
PT Krakatau Samator Cilegon, - Perdagangan, pembangunan dan jasa/
(“Krakatau Samator”) Trade, development and services 10.81 10.81
Dimiliki melalui/Held through PT KBK
PT Wijaya Karya Krakatau Beton Cilegon, 2016 Manufaktur beton pracetak/
(“WKKB”) Pre-cast concrete production 30.00 30.00
Dimiliki melalui/Held through PT KGT
PT Krakatau Posco Chemtech Cilegon, 2012 Industri burnt lime dan burnt dolomite/
Calcination (“KPCC”)6) Burnt lime and burnt dolomite industry 20.00 20.00
PT Krakatau Pos-Chem Dong-suh Cilegon, 2014 Manufaktur limbah batu bara/
Chemical (“KPDC”)6) Distilled coal tar production 30.00 30.00
Dimiliki melalui/Held through PT KTI
PT Krakatau Blue Water (“KBW”) Cilegon, 2013 Jasa pengelolaan air limbah/
Waste water treatment services 33.00 33.00
PT Pembangunan Perumahan Jakarta, 2019 Pengelolaan air/
Krakatau Tirta (“PPKT”) Water treatment 25.00 25.00
Dimiliki melalui/Held through PT KDL
PT Krakatau Posco Energy (“KPE”) 3) Cilegon, 2014 Pembangkit listrik/
Power plant services 10.00 10.00
Dimiliki melalui/Held through PT KDL dan/and PT KTI
PT Krakatau Medika (“PT KM”)3) Cilegon, 2014 Jasa pelayanan kesehatan/
Medical services provider 19.72 29.07
1) Berdasarkan Akta No. 16 tanggal 5 Desember 2022 dari Jose Dima Satria, S.H., M.Kn, 1) Based on Notarial Deed No. 16 dated 5 December 2022 of Jose Dima Satria., S.H.,
notaris di Jakarta, Perusahaan mendirikan PT KBI dan telah mendapat pengesahan M.Kn., a notary in Jakarta, the Company established PT KBI and was approved by
dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Minister of Law and Human Rights of the Republic Indonesia by Decision Letter No.
Keputusan No. AHU-0084839.AH.01.01.TAHUN 2022 tanggal 5 Desember 2022. AHU-0084839.AH.01.01.TAHUN 2022 dated 5 December 2022.
2) Berdasarkan Akta No. 111 tanggal 19 Desember 2022 dari Jose Dima Satria, S.H., 2) Based on Notarial Deed No. 111 dated 19 December 2022 of Jose Dima Satria., S.H.,
M.Kn, notaris di Jakarta, Perusahaan mendirikan PT KIISM dan telah mendapat M.Kn., a notary in Jakarta, the Company established PT KIISM and was approved by
pengesahan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Minister of Law and Human Rights of the Republic Indonesia by Decision Letter
Surat Keputusan No. AHU-0088850.AH.01.01.TAHUN 2022 tanggal 20 Desember No. AHU-0088850.AH.01.01.TAHUN 2022 date 20 December 2022.
2022.
3) Diklasifikasikan ke dalam “aset tidak lancar yang dikuasai untuk dijual”. 3) Reclassified as “non-current assets held for sale”.
4) Dilikuidasi oleh PT KSI pada tahun 2022. 4) Liquidated by PT KSI in 2022.
5) Dahulu bernama PT Mitra Rakata (“PT MR”), namun pada 2022 berganti nama menjadi 5) Formerly presented as PT Mitra Rakata (“PT MR”), while in 2022, renamed to PT KSE.
PT KSE
6) Diakuisisi oleh PT KGT pada tahun 2022 dari PT KSI. 6) Acquired by PT KGT in 2022 from PT KSI.
2022 Annual Report & Sustainability Report
415 PT Krakatau Steel (Persero) Tbk
Page 418
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/7 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris, Direksi dan Karyawan d. Boards of Commissioners, Directors and
Employees
Susunan Dewan Komisaris dan Direksi Perusahaan The Boards of Commissioners and Directors of the
pada tanggal 31 Desember 2022 dan 2021 adalah Company as at 31 December 2022 and 2021 were
sebagai berikut: as follows:
2022 2021
Dewan Komisaris Board of Commissioners
Komisaris Utama Suhanto I Gusti Putu Suryawirawan President Commissioner
Komisaris Dadang Kurnia Dadang Kurnia Commissioner
Komisaris I Gusti Putu Suryawirawan Suhanto Commissioner
Komisaris Trisasongko Widianto Trisasongko Widianto Commissioner
Komisaris Independen Tjuk Agus Minahasa Nana Rohana Independent Commissioner
Komisaris Independen David Pajung David Pajung Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama Silmy Karim Silmy Karim President Director
Direktur Produksi Djoko Muljono Djoko Muljono Production Director
Direktur Sumber Daya Manusia Rahmad Hidayat Rahmad Hidayat Human Resources Director
Direktur Keuangan Tardi Tardi Finance Director
Direktur Komersial Melati Sarnita Melati Sarnita Commercial Director
Direktur Pengembangan Usaha Purwono Widodo Purwono Widodo Business Development Director
Susunan anggota Komite Audit Perusahaan pada The members of the Company’s Audit Committee
tanggal 31 Desember 2022 dan 2021 adalah as at 31 December 2022 and 2021 were as follows:
sebagai berikut:
2022 2021
Ketua Tjuk Agus Minahasa Nana Rohana Chairman
Wakil Ketua David Pajung David Pajung Vice Chairman
Anggota Rallyati A. Wibowo Rallyati A. Wibowo Member
Anggota Hotman Napitupulu Hotman Napitupulu Member
Personil manajemen kunci Perusahaan dan entitas The key management personnel of the Company
anaknya terdiri dari anggota Dewan Komisaris dan and its subsidiaries consist of the members of the
Direksi Perusahaan dan entitas anaknya. Boards of Commissioners and Directors of the
Company and its subsidiaries.
Pada tanggal 31 Desember 2022 dan 2021, Grup As at 31 December 2022 and 2021, the Group had
memiliki karyawan tetap masing-masing sebanyak permanent employees of 4,597 personnel and
4.597 orang dan 4.864 orang (tidak diaudit). 4,864 personnel (unaudited), respectively.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
416
Page 419
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/8 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING 2. SIGNIFICANT ACCOUNTING POLICIES
Berikut ini adalah kebijakan akuntansi yang diterapkan Presented below are the significant accounting policies
oleh Grup dalam penyusunan laporan keuangan adopted in preparing the consolidated financial
konsolidasian, yang sesuai dengan Standar Akuntansi statements of the Group, which are in conformity with
Keuangan di Indonesia. Indonesian Financial Accounting Standards.
Kebijakan akuntansi telah diterapkan secara konsisten The accounting policies have been consistently applied
terhadap semua periode yang disajikan, kecuali to all the periods presented, unless otherwise stated.
dinyatakan lain.
a. Dasar penyajian laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian Grup telah The Group’s consolidated financial statements have
disusun sesuai dengan Standar Akuntansi been prepared in conformity with Indonesian
Keuangan di Indonesia, yang mencakup Financial Accounting Standards, which comprise
Pernyataan dan Interpretasi yang dikeluarkan oleh the Statements and Interpretations issued by the
Dewan Standar Akuntansi Keuangan Ikatan Financial Accounting Standards Board of the
Akuntan Indonesia (“DSAK”) dan Peraturan- Indonesian Institute of Accountants (“DSAK”) and
peraturan serta Pedoman Penyajian dan the Regulations and the Guidelines on Financial
Pengungkapan Laporan Keuangan yang diterbitkan Statement Presentation and Disclosures issued by
oleh OJK. OJK.
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been
berdasarkan konsep akrual, kecuali untuk laporan prepared on the accrual basis, except for the
arus kas konsolidasian, dan berdasarkan konsep consolidated statements of cash flows, and under
harga perolehan, kecuali untuk beberapa akun the historical cost concept of accounting, except for
tertentu yang diukur berdasarkan pengukuran certain accounts which are measured on the basis
sebagaimana diuraikan dalam kebijakan akuntansi described in the related accounting policies of each
masing-masing akun tersebut. account.
Laporan arus kas konsolidasian disusun dengan The consolidated statements of cash flows have
menggunakan metode langsung dengan been prepared using the direct method by
mengklasifikasikan arus kas berdasarkan aktivitas classifying the cash flows on the basis of operating,
operasi, investasi dan pendanaan. investing and financing activities.
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial
berdasarkan Standar Akuntansi Keuangan di statements in conformity with Indonesian Financial
Indonesia memerlukan penggunaan estimasi dan Accounting Standards requires the use of certain
asumsi akuntansi penting tertentu. Penyusunan critical accounting estimates and assumptions. It
laporan keuangan juga mengharuskan manajemen also requires management to exercise its
untuk membuat pertimbangan dalam proses judgement in the process of applying the Group’s
penerapan kebijakan akuntansi Grup. Area-area accounting policies. The areas involving a higher
yang memerlukan tingkat pertimbangan yang lebih degree of judgement or complexity, or areas where
tinggi atau kompleks, atau area dimana asumsi dan assumptions and estimates are significant to the
estimasi yang berdampak signifikan terhadap consolidated financial statements, are disclosed in
laporan keuangan konsolidasian diungkapkan Note 3.
dalam Catatan 3.
2022 Annual Report & Sustainability Report
417 PT Krakatau Steel (Persero) Tbk
Page 420
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/9 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
a. Dasar penyajian laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Perubahan pada Pernyataan Standar Akuntansi Changes to Statements of Financial Accounting
Keuangan (“PSAK”) dan Interpretasi Standar Standards (“SFAS”) and Interpretations of
Akuntansi Keuangan (“ISAK”) Financial Accounting Standards (“IFAS”)
Implementasi dari standar-standar, amendemen The implementation of the following new standards,
dan penyesuaian tahunan yang berlaku efektif amendments and annual improvements which are
sejak tanggal 1 Januari 2022 di bawah ini tidak effective from 1 January 2022 did not result in
menyebabkan perubahan substantial atas substantial changes to the Group’s accounting
kebijakan akuntansi Grup dan tidak memiliki policies and had no material effect on the amounts
dampak material terhadap jumlah yang dilaporkan reported for current or prior financial periods:
di periode berjalan atau sebelumnya:
- Amendemen PSAK No. 22 “Kombinasi Bisnis” - Amendment to SFAS No. 22 “Business
tentang Referensi ke Kerangka Konseptual Combinations” related to Reference to the
Pelaporan Keuangan; Financial Reporting Conceptual Framework;
- Amendemen PSAK No. 57 “Provisi, Liabilitas - Amendment to SFAS No. 57 “Provisions,
Kontinjensi, dan Aset Kontinjensi” tentang Contingent Liabilities, and Contingent Assets”
Kontrak Memberatkan-Biaya Memenuhi related to Onerous Contracts-Costs to Fulfill
Kontrak; the Contract;
- Penyesuaian tahunan atas PSAK No. 69 - Annual improvements on SFAS No. 69
“Agrikultur”; “Agriculture”;
- Penyesuaian tahunan atas PSAK No. 71 - Annual improvements on SFAS No. 71
“Instrumen Keuangan”; dan “Financial Instruments”; and
- Penyesuaian tahunan atas PSAK No. 73 - Annual improvements on SFAS No. 73
“Sewa”. “Leases”.
Standar baru, amendemen dan revisi yang telah New standard, amendments and revisions issued,
diterbitkan, namun belum berlaku efektif untuk but not yet effective for the financial year beginning
tahun buku yang dimulai pada atau setelah tanggal 1 January 2022 are as follows:
1 Januari 2022 adalah sebagai berikut:
Efektif pada tanggal 1 Januari 2023 dan Effective on 1 January 2023 and early adoption
penerapan dini diperkenankan is permitted
- Amendemen PSAK No. 1 “Penyajian Laporan - Amendment to SFAS No. 1 “Presentation of
Keuangan” tentang Pengungkapan Kebijakan Financial Statements” related to Disclosure of
Akuntansi dan Klasifikasi Liabilitas sebagai Accounting Policies and Classification of
Jangka Pendek atau Jangka Panjang; Liabilities as Current or Non-current;
- Amendemen PSAK No. 1 “Penyajian Laporan - Amendment to SFAS No. 1 “Presentation of
Keuangan” tentang Pengungkapan Kebijakan Financial Statements” related to Accounting
Akuntansi; Policy Disclosure;
- Amendemen PSAK No. 16 “Aset Tetap” - Amendment to SFAS No. 16 “Fixed Assets”
tentang Hasil sebelum Penggunaan yang related to Proceeds before Intended Use;
Diintensikan;
- Amendemen PSAK No. 25 “Kebijakan - Amendment to SFAS No. 25 “Accounting
Akuntansi, Perubahan Estimasi Akuntansi, Policies, Changes in Accounting Estimates
dan Kesalahan” tentang Definisi Estimasi and Errors” related to Definition of Accounting
Akuntansi; Estimates;
- Amendemen PSAK No. 46 “Pajak - Amendment to SFAS No. 46 “Income Taxes”
Penghasilan” tentang Pajak Tangguhan terkait related to Deferred Tax Assets and Liabilities
Aset dan Liabilitas yang Timbul dari Transaksi arising from a Single Transaction; and
Tunggal; dan
- Revisi PSAK No. 107 “Akuntansi Ijarah”. - Revision to SFAS No. 107 “Ijarah Accounting”.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
418
Page 421
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/10 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
a. Dasar penyajian laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Perubahan pada Pernyataan Standar Akuntansi Changes to Statements of Financial Accounting
Keuangan (“PSAK”) dan Interpretasi Standar Standards (“SFAS”) and Interpretations of
Akuntansi Keuangan (“ISAK”) (lanjutan) Financial Accounting Standards (“IFAS”)
(continued)
Efektif pada tanggal 1 Januari 2024 dan Effective on 1 January 2024 and early adoption
penerapan dini diperkenankan is permitted
- Amendemen PSAK No. 1 “Penyajian Laporan - Amendment to SFAS No. 1 “Presentation of
Keuangan” tentang liabilitas jangka panjang Financial Statements” about non-current
dengan kovenan; liabilities with covenants;
- Amendemen PSAK No. 73 “Sewa” tentang - Amendment to SFAS No. 73 “Leases” about
liabilitas sewa pada transaksi jual dan sewa- lease liability in a sale and leaseback;
balik;
- Revisi PSAK No. 101 “Penyajian Laporan - Revision to SFAS No. 101 “Presentation of
Keuangan Syariah”; dan Sharia Financial Statements”; and
- Revisi PSAK No. 109 “Akuntansi Zakat, Infak, - Revision to SFAS No. 109 “Zakah, Infaq and
dan Sedekah”. Sadaqah Accounting”.
Efektif pada tanggal 1 Januari 2025 dan Effective on 1 January 2025 and early adoption
penerapan dini diperkenankan is permitted
- PSAK No. 74 “Kontrak Asuransi”; dan - SFAS No. 74 “Insurance Contracts”; and
- Amendemen PSAK No. 74 “Kontrak Asuransi” - Amendment to SFAS No. 74 “Insurance
tentang Penerapan Awal PSAK No. 74 dan Contracts” regarding Initial Application of
PSAK No. 71 - Informasi Komparatif. SFAS No. 74 and SFAS No. 71 - Comparative
Information.
Pada tanggal penerbitan laporan keuangan As at the issuance date of these consolidated
konsolidasian ini, Grup sedang mempelajari financial statements, the Group is evaluating the
dampak yang mungkin timbul dari penerapan potential impact of these new standards,
standar baru, amendemen dan penyesuaian amendments and annual improvements on the
tahunan pada laporan keuangan konsolidasian Group’s consolidated financial statements.
Grup.
b. Penyelesaian laporan keuangan konsolidasian b. Completion of the consolidated financial
statements
Laporan keuangan konsolidasian ini telah disusun The Group’s consolidated financial statements were
dan diselesaikan oleh Direksi dan diotorisasi untuk prepared and finalised by the Board of Directors and
diterbitkan pada tanggal 28 Juni 2023. were authorised for issue on 28 June 2023.
2022 Annual Report & Sustainability Report
419 PT Krakatau Steel (Persero) Tbk
Page 422
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/11 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi dan akuntansi c. Principles of consolidation and equity
ekuitas accounting
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements comprise the
keuangan Perusahaan dan entitas anak seperti financial statements of the Company and its
disebutkan pada Catatan 1.c. subsidiaries as described in Note 1.c.
i. Entitas anak i. Subsidiaries
i.1. Konsolidasi i.1. Consolidation
Entitas anak merupakan semua entitas Subsidiaries are all entities (including
(termasuk entitas bertujuan khusus), structured entities) over which the Group
dimana Grup memiliki pengendalian. Grup has control. The Group controls an entity
mengendalikan suatu entitas ketika Grup when the Group is exposed to or has rights
memiliki hak atas imbal hasil variabel dari to variable returns from its involvement
keterlibatannya dengan suatu entitas with the entity and has the ability to affect
dan memiliki kemampuan untuk those returns through its power over the
mempengaruhi imbal hasil tersebut melalui entity.
kekuasaannya atas entitas tersebut.
Entitas anak dikonsolidasi sejak tanggal Subsidiaries are consolidated from the
pengendalian beralih kepada Grup dan date on which control is transferred to the
tidak lagi dikonsolidasi sejak tanggal Group and are de-consolidated from the
hilangnya pengendalian. date on which that control ceases.
Saldo, transaksi, penghasilan dan beban Intragroup balances, transactions, income
intragrup dieliminasi. Keuntungan dan and expenses are eliminated. Profits and
kerugian hasil dari transaksi intragrup yang losses resulting from intragroup
diakui dalam aset juga dieliminasi. transactions that are recognised in assets
Kebijakan akuntansi entitas anak telah are also eliminated. The accounting
diubah seperlunya untuk memastikan policies of subsidiaries have been
konsistensi penerapan kebijakan oleh amended where necessary to ensure
Grup. consistency with the policies adopted by
the Group.
i.2. Akuisisi i.2. Acquisition
Grup menerapkan metode akuisisi untuk The Group applies the acquisition method
mencatat setiap kombinasi bisnis. Imbalan to account for business combinations. The
yang dialihkan untuk mengakuisisi entitas consideration transferred for the
anak adalah nilai wajar seluruh aset yang acquisition of a subsidiary is the fair value
dialihkan, liabilitas yang diakui oleh pihak of the assets transferred, the liabilities
pengakuisisi kepada pemilik sebelumnya incurred to the former owners of the
dari entitas yang diakuisisi dan acquiree and the equity interests issued by
kepentingan ekuitas yang diterbitkan oleh the Group.
Grup.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
420
Page 423
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/12 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi dan akuntansi c. Principles of consolidation and equity
ekuitas (lanjutan) accounting (continued)
i. Entitas anak (lanjutan) i. Subsidiaries (continued)
i.2. Akuisisi (lanjutan) i.2. Acquisition (continued)
Imbalan yang dialihkan termasuk nilai The consideration transferred includes the
wajar setiap aset dan liabilitas yang fair value of any asset or liability resulting
berasal dari suatu kesepakatan imbalan from a contingent consideration
kontinjensi. Aset teridentifikasi, liabilitas arrangement. Identifiable assets acquired,
dan liabilitas kontinjensi yang diambil alih, liabilities and contingent liabilities assumed
yang diperoleh dalam kombinasi bisnis in a business combination are measured
diukur pada awalnya sebesar nilai wajar initially at their fair values as at the
pada tanggal akuisisi. acquisition date.
Grup mengakui kepentingan non- The Group recognises any non-controlling
pengendali pada pihak yang diakuisisi baik interest in the acquiree on an acquisition-
sebesar nilai wajar atau sebesar bagian by-acquisition basis, either at fair value or
proporsional kepentingan non-pengendali at the non-controlling interest’s
atas aset bersih teridentifikasi pihak yang proportionate share of the acquiree’s
diakuisisi. Kepentingan non-pengendali identifiable net assets. Non-controlling
disajikan di ekuitas dalam laporan posisi interests are reported as equity in the
keuangan konsolidasian, terpisah dari consolidated statements of financial
ekuitas pemilik entitas induk. position, separate from the owner of the
parent entity.
Biaya terkait akuisisi dibebankan pada Acquisition-related costs are expensed as
saat terjadinya. incurred.
Jika kombinasi bisnis diperoleh secara If the business combination is achieved in
bertahap, Grup akan mengukur stages, the Group will remeasure its
kepentingan ekuitas yang sebelumnya previously held equity interest in the
dimiliki pada pihak yang diakuisisi sebesar acquiree at its fair value at acquisition date
nilai wajar pada tanggal akuisisi dan and recognise the resulting gain or loss, if
mengakui keuntungan atau kerugian yang any, in profit or loss. Any contingent
dihasilkan, jika ada, dalam laba rugi. consideration to be transferred by the
Imbalan kontinjensi yang masih harus Group is recognised at its fair value as at
dialihkan oleh Grup diakui sebesar nilai the acquisition date. Subsequent changes
wajar pada tanggal akuisisi. Perubahan to the fair value of the contingent
selanjutnya atas nilai wajar imbalan consideration that is deemed to be an
kontinjensi yang diakui sebagai aset atau asset or a liability are recognised in profit
liabilitas dan dicatat dalam laba rugi. or loss. Contingent consideration that is
Imbalan kontinjensi yang diklasifikasikan classified as equity is not remeasured, and
sebagai ekuitas tidak diukur kembali dan its subsequent settlement is accounted for
penyelesaian selanjutnya diperhitungkan within equity.
dalam ekuitas.
Selisih lebih antara imbalan yang The excess of the consideration
dialihkan, jumlah setiap kepentingan non- transferred, the amount of any
pengendali dalam pihak yang diakuisisi, non-controlling interests in the acquiree
dan nilai wajar pada tanggal akuisisi dari and the acquisition date fair value of any
kepemilikan ekuitas yang sebelumnya previous equity interest in the acquiree
dimiliki oleh pihak pengakuisisi pada pihak over the fair value of the Group’s share of
yang diakuisisi, dibandingkan dengan nilai the identifiable net assets acquired are
wajar bagian Grup atas aset bersih recorded as goodwill. If those amounts are
teridentifikasi yang diakuisisi, dicatat less than the fair value of the net
sebagai goodwill. Jika jumlah tersebut identifiable assets of the subsidiary
lebih kecil dari nilai wajar atas aset bersih acquired and the measurement of all
teridentifikasi entitas anak yang diakuisisi amounts has been reviewed, in the case of
dan pengukuran atas seluruh jumlah a bargain purchase, the difference is
tersebut telah ditelaah, dalam hal recognised directly in profit or loss.
pembelian dengan diskon, selisih tersebut
diakui secara langsung dalam laba rugi.
2022 Annual Report & Sustainability Report
421 PT Krakatau Steel (Persero) Tbk
Page 424
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/13 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi dan akuntansi c. Principles of consolidation and equity
ekuitas (lanjutan) accounting (continued)
ii. Perubahan kepemilikan atas entitas anak ii. Changes in ownership interest in
subsidiaries
Transaksi dengan kepentingan non- Transactions with non-controlling interests that
pengendali yang tidak mengakibatkan do not result in a loss of control are accounted
hilangnya pengendalian dicatat sebagai for as equity transactions. The difference
transaksi ekuitas. Selisih antara nilai wajar between the fair value of any consideration paid
imbalan yang dibayarkan dan bagiannya atas and the relevant share acquired of the carrying
jumlah tercatat aset bersih yang diperoleh value of net assets of the subsidiary is recorded
dicatat dalam ekuitas. Keuntungan atau in equity. Gains or losses on disposals of non-
kerugian atas pelepasan kepada kepentingan controlling interests are also recorded in equity.
non-pengendali juga dicatat pada ekuitas.
iii. Pelepasan entitas anak iii. Disposal of subsidiaries
Ketika Grup kehilangan pengendalian atas When the Group losses control of a subsidiary,
entitas anak, Grup menghentikan pengakuan the Group derecognises the assets (including
aset (termasuk setiap goodwill) dan liabilitas any goodwill) and liabilities of the subsidiary at
entitas anak pada nilai tercatatnya ketika their carrying amounts as at the date on which
pengendalian hilang. Jumlah yang control is lost. Amounts previously recognised
sebelumnya diakui dalam penghasilan in other comprehensive income are also
komprehensif lain juga direklasifikasi ke laba reclassified to profit or loss or transferred
rugi atau dialihkan secara langsung ke saldo directly to retained earnings if required under
laba jika disyaratkan oleh PSAK lain. other SFAS.
Sisa investasi pada entitas anak terdahulu Any investment retained in the former
diakui sebesar nilai wajarnya. Setiap subsidiary is recognised at its fair value. The
perbedaan antara nilai tercatat sisa investasi difference between the carrying amount of the
pada tanggal hilangnya pengendalian dan nilai investment retained at the date when the
wajarnya diakui dalam laba rugi. control is lost and its fair value is recognised in
profit or loss.
iv. Entitas asosiasi dan ventura bersama iv. Associates and joint ventures
Entitas asosiasi adalah suatu entitas dimana Associates are entities over which the Group
Grup mempunyai pengaruh signifikan, tetapi has significant influence, but not control,
tidak mengendalikan, dan biasanya Grup generally accompanied by a shareholding
memiliki 20% atau lebih hak suara, tetapi tidak giving rise to voting rights of 20% or greater but
melebihi 50% hak suara. Investasi pada not exceeding 50%. Investment in associates is
entitas asosiasi dicatat pada laporan accounted for in the consolidated financial
keuangan konsolidasian menggunakan statements using the equity method less
metode ekuitas dikurangi kerugian penurunan impairment losses, if any.
nilai, jika ada.
Ventura bersama merupakan pengaturan A joint venture is a joint arrangement in which
bersama antara beberapa pihak yang the parties that share joint control have rights to
melakukan kesepakatan pengendalian the net assets of the arrangement. Joint
bersama yang memiliki hak atas aset bersih ventures are accounted for using the equity
pengaturan tersebut. Ventura bersama ini method less impairment losses, if any.
menggunakan metode ekuitas dikurangi
kerugian penurunan nilai, jika ada.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
422
Page 425
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/14 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi dan akuntansi c. Principles of consolidation and equity
ekuitas (lanjutan) accounting (continued)
iv. Entitas asosiasi dan ventura bersama iv. Associates and joint ventures (continued)
(lanjutan)
- Akuisisi - Acquisitions
Investasi pada entitas asosiasi atau Investment in an associate or a joint
ventura bersama pada awalnya diakui venture is initially recognised at cost. The
sebesar biaya perolehan. Biaya cost of an acquisition is measured at the
perolehan diukur berdasarkan nilai wajar fair value of the assets transferred, equity
aset yang diserahkan, instrumen ekuitas instruments issued, or liabilities incurred or
yang diterbitkan atau liabilitas yang assumed as at the date of exchange, plus
timbul atau diambil alih pada tanggal costs directly attributable to the
akuisisi, ditambah biaya yang acquisition.
berhubungan langsung dengan akuisisi.
Goodwill pada akuisisi entitas asosiasi Goodwill on the acquisition of an associate
atau ventura bersama merupakan selisih or a joint venture represents the excess of
lebih yang terkait dengan biaya the cost of acquisition of the associate or
perolehan investasi pada entitas asosiasi joint venture over the Group’s share of the
atau ventura bersama dengan bagian fair value of the identifiable net assets of
Grup atas nilai wajar bersih aset the associate or joint venture and is
teridentifikasi dari entitas asosiasi atau included in the carrying amount of the
ventura bersama dan dimasukkan dalam investment.
jumlah tercatat investasi.
- Metode ekuitas - Equity method
Dalam menerapkan metode ekuitas, In applying the equity method, the Group’s
bagian Grup atas laba rugi entitas share of its associate’s or joint venture’s
asosiasi atau ventura bersama setelah post-acquisition profit or loss is recognised
perolehan diakui dalam laba rugi, dan in profit or loss and its share of post-
bagian Grup atas penghasilan acquisition other comprehensive income is
komprehensif lain setelah tanggal recognised in other comprehensive
perolehan diakui dalam penghasilan income.
komprehensif lain.
Perubahan dan penerimaan distribusi These post-acquisition movements and
dari entitas asosiasi atau ventura distributions received from an associate,
bersama setelah tanggal perolehan or a joint venture are adjusted against the
disesuaikan terhadap nilai tercatat carrying amounts of the investment.
investasi.
Jika bagian Grup atas rugi entitas When the Group’s share of the losses of
asosiasi atau ventura bersama sama an associate or a joint venture equals or
dengan atau melebihi kepentingannya exceeds its interest in the associate or
pada entitas asosiasi atau ventura joint venture, including any other
bersama, termasuk piutang tidak lancar unsecured non-current receivables, the
tanpa jaminan, maka Grup menghentikan Group does not recognise further losses,
pengakuan bagiannya atas rugi lebih unless it has obligations to make or has
lanjut, kecuali Grup memiliki kewajiban made payments on behalf of the associate
untuk melakukan pembayaran atau telah or joint venture.
melakukan pembayaran atas nama
entitas asosiasi atau ventura bersama.
2022 Annual Report & Sustainability Report
423 PT Krakatau Steel (Persero) Tbk
Page 426
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/15 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi dan akuntansi c. Principles of consolidation and equity
ekuitas (lanjutan) accounting (continued)
iv. Entitas asosiasi dan ventura bersama iv. Associates and joint ventures (continued)
(lanjutan)
- Metode ekuitas (lanjutan) - Equity method (continued)
Keuntungan yang belum direalisasi atas Unrealised gains on transactions
transaksi antara Grup dengan entitas between the Group and its associate or
asosiasi atau ventura bersama joint venture are eliminated to the extent
dieliminasi sebesar bagian Grup dalam of the Group’s interest in the associate or
entitas asosiasi atau ventura bersama joint venture. Unrealised losses are also
tersebut. Kerugian yang belum direalisasi eliminated unless the transaction
juga dieliminasi kecuali transaksi tersebut provides evidence of impairment of the
memberikan bukti penurunan nilai atas asset being transferred. The accounting
aset yang ditransfer. Kebijakan akuntansi policies of the associate or joint venture
entitas asosiasi atau ventura bersama have been changed where necessary to
akan disesuaikan, apabila diperlukan, ensure consistency with the accounting
agar konsisten dengan kebijakan policies adopted by the Group.
akuntansi Grup.
Dividen yang akan diterima dari entitas Dividends receivables from an associate
asosiasi atau ventura bersama diakui or a joint venture are recognised as
sebagai pengurang jumlah tercatat reductions in the carrying amounts of the
investasi. investment.
Pada setiap tanggal pelaporan, Grup The Group determines at each reporting
menentukan apakah terdapat bukti date whether there is any objective
objektif bahwa telah terjadi penurunan evidence that the investment in an
nilai atas investasi pada entitas asosiasi associate or joint venture is impaired. If
atau ventura bersama. Jika bukti tersebut any such evidence exists, the Group
ada, maka Grup menghitung besarnya calculates the amount of impairment as
penurunan nilai sebagai selisih antara the difference between the recoverable
jumlah yang terpulihkan dan nilai tercatat amount of the associate or the joint
atas investasi pada entitas asosiasi atau venture and its carrying value and
ventura bersama dan mengakui selisih recognises the amount in profit or loss.
tersebut pada laba rugi.
- Pelepasan - Disposals
Investasi pada entitas asosiasi atau An investment in an associate or a joint
ventura bersama dihentikan venture is derecognised when the Group
pengakuannya apabila Grup tidak lagi losses significant influence and any
memiliki pengaruh signifikan. Grup retained equity interest in the entity is
mengukur investasi yang tersisa sebesar remeasured at its fair value. The
nilai wajar. Selisih antara jumlah tercatat difference between the carrying amount
investasi yang tersisa pada tanggal of the retained interest at the date when
hilangnya pengaruh signifikan dan nilai significant influence is lost and its fair
wajarnya diakui dalam laba rugi. value is recognised in profit or loss.
Keuntungan dan kerugian yang timbul Gains and losses arising from partial
dari pelepasan sebagian atau dilusi yang disposal or dilution of an investment in an
timbul pada investasi pada entitas associate and joint venture in which
asosiasi dan ventura bersama dimana significant influence is retained are
pengaruh signifikan masih dipertahankan recognised in profit or loss, and only a
diakui dalam laba rugi dan hanya suatu proportionate share of the amount
bagian proporsional atas jumlah yang previously recognised in other
telah diakui sebelumnya pada comprehensive income is reclassified to
penghasilan komprehensif lain yang profit or loss where appropriate.
direklasifikasi ke laba rugi.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
424
Page 427
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/16 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
c. Prinsip-prinsip konsolidasi dan akuntansi c. Principles of consolidation and equity
ekuitas (lanjutan) accounting (continued)
iv. Entitas asosiasi dan ventura bersama iv. Associates and joint ventures (continued)
(lanjutan)
- Pelepasan (lanjutan) - Disposals (continued)
Laporan keuangan entitas asosiasi dan The financial statements of associates
ventura bersama disusun atas periode and joint ventures are prepared for the
pelaporan yang sama dengan Grup. same reporting period of the Group. The
Laporan keuangan entitas asosiasi dan financial statements of an associate and
ventura bersama yang memiliki mata joint venture whose functional currency
uang fungsional yang berbeda differs from the Group’s functional
ditranslasikan ke dalam mata uang currency are translated to the Group’s
fungsional Grup menggunakan metode functional currency using the same
yang sama dengan translasi laporan method as translating the subsidiary’s
keuangan entitas anak sebagaimana financial statements as described in
dijelaskan pada Catatan 2.e. Note 2.e.
d. Transaksi dengan pihak berelasi d. Transactions with related parties
Grup mempunyai transaksi dengan pihak berelasi The Group has transactions with related parties as
sebagaimana didefinisikan pada PSAK No. 7 defined in SFAS No. 7 “Related Party Disclosures”.
“Pengungkapan Pihak-Pihak Berelasi”.
Saldo dan transaksi yang material antara Grup Significant transactions and balances of the Group
dengan Pemerintah Negara Republik Indonesia with the Government of the Republic of Indonesia
dan entitas berelasi dengan Pemerintah and Government-related entities are disclosed in
diungkapkan dalam catatan atas laporan the relevant notes to the consolidated financial
keuangan konsolidasian yang relevan. Grup statements. The Group has elected to disclose the
memilih untuk mengungkapkan transaksi dengan transactions with Government-related entities,
entitas berelasi dengan Pemerintah dengan using the exemption from general related party
menggunakan pengecualian dari persyaratan disclosure requirements.
pengungkapan pihak berelasi.
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are made based
berdasarkan persyaratan yang disetujui oleh on terms agreed by the parties, which may not be
kedua belah pihak, yang mungkin tidak sama the same as those of transactions between
dengan transaksi lain yang dilakukan dengan unrelated parties.
pihak-pihak yang tidak berelasi.
e. Penjabaran mata uang asing e. Foreign currency translation
i. Mata uang fungsional dan penyajian i. Functional and presentation currency
Akun-akun yang disertakan dalam laporan Items included in the financial statements of
keuangan setiap entitas anggota Grup diukur each of the Group’s entities are measured
menggunakan mata uang dari lingkungan using the currency of the primary economic
ekonomi utama dimana entitas tersebut environment in which the relevant entity
beroperasi (“mata uang fungsional”). Laporan operates (the “functional currency”). The
keuangan konsolidasian disajikan dalam consolidated financial statements are
Dolar Amerika Serikat (“AS$” atau “Dolar AS”), presented in United States Dollars (“US$” or
yang merupakan mata uang fungsional “US Dollars”), which is the Company’s
Perusahaan dan penyajian Grup. functional currency and the Group’s
presentation currency.
2022 Annual Report & Sustainability Report
425 PT Krakatau Steel (Persero) Tbk
Page 428
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/17 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
e. Penjabaran mata uang asing (lanjutan) e. Foreign currency translation (continued)
ii. Transaksi dan saldo ii. Transactions and balances
Transaksi dalam mata uang asing dijabarkan Foreign currency transactions are translated
menjadi mata uang fungsional menggunakan into the functional currency using the
kurs yang berlaku pada tanggal transaksi. exchange rates prevailing as at the date of the
Pada tanggal pelaporan, setiap aset dan transactions. As at the reporting date,
liabilitas moneter dalam mata uang asing monetary assets and liabilities denominated in
disesuaikan untuk mencerminkan kurs yang foreign currency are adjusted to reflect the
berlaku pada tanggal tersebut. Keuntungan prevailing exchange rates at such date.
dan kerugian selisih kurs yang timbul dari Foreign exchange gains and losses resulting
penyelesaian transaksi dalam mata uang from the settlement of such transactions and
asing dan dari penjabaran aset dan liabilitas from the translation at year-end exchange
moneter dalam mata uang asing rates of monetary assets and liabilities
menggunakan kurs yang berlaku pada akhir denominated in foreign currencies are
tahun pelaporan diakui dalam laba rugi. recognised in profit or loss.
Kurs yang digunakan pada tanggal laporan As at the consolidated statement of financial
posisi keuangan konsolidasian adalah position dates, the exchange rates used were
sebagai berikut: as follows:
31 Desember/ 31 Desember/ 1 Januari/
December December January
2022 2021 2021
Jakarta Interbank Spot Dollar Jakarta Interbank Spot Dollar
Rate (“JISDOR”) Rate (“JISDOR”)
Rupiah (“Rp”)/1 Dolar AS 15,592 14,278 - Rupiah (“Rp”)/US Dollars 1
Kurs Tengah Bank Indonesia Bank Indonesia Middle Rate
Rupiah (“Rp”)/1 Dolar AS - - 14,105 Rupiah (“Rp”)/US Dollars 1
Euro (“€”)/1 Dolar AS 1.07 1.13 1.23 Euro (“€”)//US Dollars 1
Yen (“JPY”)/1 Dolar AS 0.01 0.01 0.01 Yen (“JPY”)/US Dollars 1
Dolar Singapura (“S$”)/1 Dolar AS 0.75 0.74 0.75 Singapore Dollars (“S$”)/US Dollars 1
Dolar Australia (“A$”)/1 Dolar AS 0.68 0.72 0.69 Australian Dollars (“A$”)/US Dollars 1
Pound Sterling (“GBP”)/1 Dolar AS 1.21 1.35 1.29 Pound Sterling (“GBP”)/US Dollars 1
Yuan China (“CNY”)/1 Dolar AS 0.14 0.16 0.15 Chinese Yuan (“CNY”)/US Dollars 1
iii. Entitas dalam Grup iii. Group companies
Hasil usaha operasi dan posisi keuangan dari The results of the operations and financial
seluruh entitas anak Grup (tidak ada yang position of all the Group’s subsidiaries (none of
mata uang fungsionalnya mata uang dari which has the currency of a hyperinflationary
suatu ekonomi hiperinflasi) yang memiliki economy) that have a functional currency
mata uang fungsional yang berbeda dengan different from the Company’s presentation
mata uang penyajian Perusahaan, currency are translated into the Company’s
ditranslasikan dalam mata uang penyajian presentation currency as follows:
Perusahaan sebagai berikut:
(a) Aset dan liabilitas yang disajikan pada (a) The assets and liabilities presented in the
laporan posisi keuangan konsolidasian, consolidated statement of financial
dijabarkan pada kurs penutup tanggal position are translated at the closing rate
laporan posisi keuangan konsolidasian at the date of the consolidated statement
tersebut; of financial position;
(b) Penghasilan dan beban untuk setiap laba (b) The income and expenses for each profit
rugi dijabarkan menggunakan kurs rata- or loss are translated at the average
rata (kecuali jika rata-rata tersebut bukan exchange rates (unless this average is
perkiraan wajar efek kumulatif dari kurs not a reasonable approximation of the
yang berlaku pada tanggal transaksi, cumulative effect of the rates prevailing
maka penghasilan dan beban dijabarkan on the transaction dates, in which case
menggunakan kurs tanggal transaksi); the income and expenses are translated
dan at the rates in force on the dates of the
transactions); and
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
426
Page 429
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/18 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
e. Penjabaran mata uang asing (lanjutan) e. Foreign currency translation (continued)
iii. Entitas dalam Grup (lanjutan) iii. Group companies (continued)
(c) Seluruh selisih kurs yang timbul disajikan (c) All of the resulting exchange differences
dalam akun “Selisih kurs karena are presented in “Difference in foreign
penjabaran laporan keuangan” sebagai currency translation of the financial
bagian dari penghasilan komprehensif statements” as part of other
lain pada ekuitas dalam laporan posisi comprehensive income in the equity
keuangan konsolidasian. section of the consolidated statements of
financial position.
f. Kas dan setara kas f. Cash and cash equivalents
Kas dan setara kas termasuk kas, kas di bank, dan Cash and cash equivalents consist of cash on
deposito berjangka yang jatuh tempo dalam jangka hand, cash in banks and time deposits with original
waktu tiga bulan atau kurang yang tidak maturities of three months or less that are not used
digunakan sebagai jaminan atau tidak dibatasi as collateral or are not restricted.
penggunaannya.
Kas dan deposito berjangka yang dijaminkan atau Cash and time deposits which are pledged as
telah ditentukan penggunaannya untuk pinjaman collateral or their use is restricted for short-term
jangka pendek, disajikan sebagai “Kas dan loans are presented as “Restricted cash and time
deposito berjangka yang dibatasi penggunaannya” deposits” as part of current assets in the
sebagai bagian dari aset lancar pada laporan consolidated statement of financial position.
posisi keuangan konsolidasian.
g. Aset keuangan g. Financial assets
i. Klasifikasi i. Classification
Grup mengklasifikasikan aset keuangan The Group classifies its financial assets into
dalam kategori berikut ini: the following categories:
i. aset keuangan diukur pada biaya i. financial assets measured at amortised
perolehan diamortisasi; dan cost; and
ii. aset keuangan diukur pada nilai wajar ii. financial assets measured at fair value
melalui laba rugi atau melalui penghasilan either through profit or loss (“FVTPL”) or
komprehensif lain. through other comprehensive income
(“FVOCI”).
Klasifikasi ini tergantung pada model bisnis The classification depends on the Group’s
Grup dan persyaratan kontraktual arus kas - business model and the contractual terms of
apakah penentuan arus kasnya semata dari the cash flows when determining whether their
pembayaran pokok dan bunga. cash flows are Solely Payment of Principal
and Interest (“SPPI”).
Untuk aset yang diukur pada nilai wajar, For assets measured at fair value, gains and
keuntungan dan kerugian akan dicatat dalam losses will either be recorded in profit or loss
laba rugi atau penghasilan komprehensif lain. or other comprehensive income. For
Untuk investasi pada instrumen utang, hal ini investments in debt instruments, this will
akan bergantung pada model bisnis dimana depend on the business model in which the
investasi tersebut diadakan. Untuk investasi investment is held. For investments in equity
pada instrumen ekuitas yang tidak dimiliki instruments that are not held for trading, this
untuk diperdagangkan, hal ini akan tergantung will depend on whether the Group has made
pada apakah Grup telah melakukan pemilihan an irrevocable election at the time of initial
takterbatalkan pada saat pengakuan awal recognition to account for the equity
untuk mencatat investasi ekuitas pada nilai investment at FVOCI.
wajar melalui penghasilan komprehensif lain.
Grup mereklasifikasi investasi utang jika dan The Group reclassifies debt investments when
hanya jika model bisnis untuk mengelola aset and only when its business model for
tersebut berubah. managing those assets changes.
2022 Annual Report & Sustainability Report
427 PT Krakatau Steel (Persero) Tbk
Page 430
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/19 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
g. Aset keuangan (lanjutan) g. Financial assets (continued)
ii. Pengakuan dan penghentian pengakuan ii. Recognition and derecognition
Pembelian dan penjualan aset keuangan yang Regular purchases and sales of financial
lazim (reguler) diakui pada tanggal assets are recognised on the trade-date - the
perdagangan - tanggal dimana Grup date on which the Group commits to
berkomitmen untuk membeli atau menjual purchasing or selling the asset. Financial
aset. Aset keuangan dihentikan assets are derecognised when the rights to
pengakuannya ketika hak untuk menerima receive cash flows from the investments have
arus kas dari investasi tersebut telah jatuh expired or have been transferred and the
tempo atau telah ditransfer dan Grup telah Group has transferred substantially all risks
mentransfer secara substansial seluruh risiko and rewards of ownership.
dan manfaat atas kepemilikan aset.
iii. Pengukuran iii. Measurement
Pada pengakuan awal, Grup mengukur aset At initial recognition, the Group measures a
keuangan pada nilai wajarnya ditambah, financial asset at its fair value plus, in the case
dalam hal aset keuangan tidak diukur pada of a financial asset not at FVTPL, transaction
nilai wajar melalui laba rugi, biaya transaksi costs that are directly attributable to the
yang dapat diatribusikan secara langsung acquisition of the financial asset. Transaction
dengan perolehan aset keuangan. Biaya costs of financial assets carried at FVTPL are
transaksi dari aset keuangan yang dicatat expensed in profit or loss.
pada nilai wajar melalui laba rugi dibebankan
pada laba rugi.
Aset keuangan dengan derivatif melekat Financial assets with embedded derivatives
dipertimbangkan secara keseluruhan saat are considered in their entirety when
menentukan apakah arus kasnya hanya determining whether their cash flows are
merupakan pembayaran pokok dan bunga. SPPI.
Instrumen utang Debt instrument
Pengukuran selanjutnya instrumen utang Subsequent measurement of debt instruments
bergantung pada model bisnis Grup dalam depends on the Group’s business model for
mengelola aset dan karakteristik arus kas dari managing the asset and the cash flow
aset tersebut. Ada tiga kategori pengukuran characteristics of the asset. There are three
yang Grup mengklasifikasikan instrumen measurement categories into which the Group
utangnya: classifies its debt instruments:
(i). Biaya perolehan diamortisasi: Aset yang (i). Amortised cost: Assets that are held for
dimiliki untuk mengumpulkan arus kas collection of contractual cash flows
kontraktual dimana arus kas tersebut where those cash flows represent SPPI
hanya mewakili pembayaran pokok dan are measured at amortised cost. A gain
bunga diukur dengan biaya perolehan or loss on a debt investment that is
diamortisasi. Keuntungan atau kerugian subsequently measured at amortised
dari investasi utang yang selanjutnya cost and is not part of a hedging
diukur pada biaya perolehan diamortisasi relationship is recognised in profit or
dan bukan merupakan bagian dari loss when the asset is derecognised or
hubungan lindung nilai, diakui dalam laba impaired. Interest income from these
rugi pada saat aset tersebut dihentikan financial assets is included in finance
pengakuannya atau penurunan nilainya. income using the effective interest rate
Pendapatan bunga dari aset keuangan method.
tersebut dimasukkan ke dalam
pendapatan keuangan dengan
menggunakan metode suku bunga
efektif.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
428
Page 431
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/20 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
g. Aset keuangan (lanjutan) g. Financial assets (continued)
iii. Pengukuran (lanjutan) iii. Measurement (continued)
Instrumen utang (lanjutan) Debt instrument (continued)
(ii). Nilai wajar melalui penghasilan (ii). FVOCI: Assets that are held for
komprehensif lain: Aset yang dimiliki collection of contractual cash flows and
untuk mendapatkan arus kas kontraktual for selling the financial assets, where
dan untuk menjual aset keuangan, the assets’ cash flows represent SPPI,
dimana arus kas aset tersebut hanya are measured at FVOCI. Movements in
atas pembayaran pokok dan bunga, the carrying amount are taken through
diukur pada nilai wajar melalui other comprehensive income, except for
penghasilan komprehensif lain. the recognition of impairment gains or
Perubahan nilai tercatat dilakukan losses, interest revenue and foreign
melalui penghasilan komprehensif lain, exchange gains and losses which are
kecuali untuk pengakuan keuntungan recognised in profit or loss.
atau kerugian penurunan nilai,
pendapatan bunga dan keuntungan dan
kerugian selisih kurs yang diakui dalam
laba rugi.
Ketika aset keuangan dihentikan When the financial asset is
pengakuannya, keuntungan atau derecognised, the cumulative gain or
kerugian kumulatif yang sebelumnya loss previously recognised in other
diakui di penghasilan komprehensif lain comprehensive income is reclassified
direklasifikasi dari ekuitas ke laba rugi from equity to profit or loss and
dan diakui dalam pendapatan/(beban) recognised in other operating
operasi lainnya. Pendapatan bunga dari income/(expenses). Interest income
aset keuangan tersebut dimasukkan ke from these financial assets is included in
dalam pendapatan keuangan dengan finance income using the effective
menggunakan metode suku bunga interest rate method. Foreign exchange
efektif. Keuntungan dan kerugian selisih gains and losses are presented in
kurs disajikan dalam laba/(rugi) selisih gain/(loss) on foreign exchange, net and
kurs, bersih dan beban penurunan nilai impairment expenses in other operating
pada beban operasi lainnya. expenses.
(iii). Nilai wajar melalui laba rugi: Aset yang (iii). FVTPL: Assets that do not meet the
tidak memenuhi kriteria untuk biaya criteria for amortised cost or FVOCI are
perolehan diamortisasi atau nilai wajar measured at FVTPL. A gain or loss on a
melalui penghasilan komprehensif lain debt investment that is subsequently
diukur pada nilai wajar melalui laba rugi. measured at FVTPL and is not part of a
Keuntungan atau kerugian dari investasi hedging relationship is recognised in
utang yang selanjutnya diukur pada nilai profit or loss.
wajar melalui laba rugi dan bukan
merupakan bagian dari hubungan
lindung nilai, diakui dalam laba rugi.
Lihat Catatan 2.h untuk rincian kebijakan Refer to Note 2.h for details of the Group’s
akuntansi Grup atas instrumen keuangan accounting policy on derivative financial
derivatif. instruments.
2022 Annual Report & Sustainability Report
429 PT Krakatau Steel (Persero) Tbk
Page 432
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/21 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
g. Aset keuangan (lanjutan) g. Financial assets (continued)
iii. Pengukuran (lanjutan) iii. Measurement (continued)
Instrumen ekuitas Equity instrument
Grup selanjutnya mengukur semua investasi The Group subsequently measures all equity
ekuitas pada nilai wajar. Jika manajemen investments at fair value. Where the Group’s
Grup telah memilih untuk menyajikan management has elected to present fair value
keuntungan dan kerugian nilai wajar atas gains and losses on equity investments in
investasi ekuitas dalam penghasilan other comprehensive income, there is no
komprehensif lain, tidak ada reklasifikasi subsequent reclassification of fair value gains
keuntungan dan kerugian nilai wajar ke laba and losses to profit or loss following the
rugi setelah penghentian pengakuan investasi derecognition of the investment. Dividends
tersebut. Dividen dari investasi semacam itu from such investments continue to be
tetap diakui dalam laba rugi sebagai recognised in profit or loss as other operating
pendapatan operasi lainnya ketika hak Grup income when the Group’s right to receive
untuk menerima pembayaran ditetapkan. payments is established.
Perubahan nilai wajar aset keuangan yang Changes in the fair value of financial assets at
diukur pada nilai wajar melalui laba rugi diakui FVTPL are recognised in “other operating
dalam “beban operasi lainnya, bersih” dalam expenses, net” in the consolidated statements
laporan laba rugi dan penghasilan of profit or loss and other comprehensive
komprehensif lain konsolidasian income as applicable. Impairment losses (and
sebagaimana berlaku. Kerugian penurunan reversal of impairment losses) on equity
nilai (dan pemulihan kerugian penurunan nilai) investments measured at FVOCI are not
atas investasi ekuitas yang diukur pada nilai reported separately from other changes in fair
wajar melalui penghasilan komprehensif lain value.
tidak dilaporkan secara terpisah dari
perubahan nilai wajar lainnya.
iv. Saling hapus antar instrumen keuangan iv. Offsetting financial instruments
Aset dan liabilitas keuangan saling hapus dan Financial assets and liabilities are offset
nilai bersihnya disajikan dalam laporan posisi and their net amounts are reported
keuangan konsolidasian jika terdapat hak in the consolidated statements of financial
yang dapat dipaksakan secara hukum untuk position when there is a legally enforceable
melakukan saling hapus atas jumlah yang right to offset the recognised amounts and
telah diakui tersebut dan terdapat maksud there is an intention to settle on a net basis or
untuk menyelesaikan secara bersih atau realise the asset and settle the liability
untuk merealisasikan aset dan menyelesaikan simultaneously. The legally enforceable right
liabilitas secara bersamaan. Hak saling hapus must not be contingent on future events and
tidak kontinjen atas peristiwa di masa depan must be enforceable in the normal course of
dan dapat dipaksakan secara hukum dalam business and in the event of default,
situasi bisnis yang normal dan dalam peristiwa insolvency or bankruptcy of the Group or the
gagal bayar, atau peristiwa kepailitan atau counterparty.
kebangkrutan Grup atau pihak lawan.
v. Penurunan nilai aset keuangan v. Impairment of financial assets
Grup menilai dengan dasar perkiraan masa The Group assesses on a forward-looking
yang akan datang kerugian kredit basis the expected credit losses (“ECL”)
ekspektasian terkait dengan aset keuangan associated with its financial assets carried at
yang dicatat pada biaya perolehan amortised cost and FVOCI. The impairment
diamortisasi dan nilai wajar melalui methodology applied depends on whether
penghasilan komprehensif lain. Metodologi there has been a significant increase in credit
penurunan nilai yang diterapkan tergantung risk. Note 43 details how the Group
pada apakah telah terjadi peningkatan risiko determines whether there has been a
kredit yang signifikan. Catatan 43 merinci significant increase in credit risk.
bagaimana Grup menentukan apakah telah
terjadi peningkatan risiko kredit yang
signifikan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
430
Page 433
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/22 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
g. Aset keuangan (lanjutan) g. Financial assets (continued)
v. Penurunan nilai aset keuangan (lanjutan) v. Impairment of financial assets (continued)
Grup mengakui penyisihan kerugian kredit The Group recognises an allowance for ECL
ekspektasian untuk semua instrumen utang for all debt instruments not held at FVTPL.
yang tidak dimiliki pada nilai wajar melalui ECL are based on the difference between the
laba rugi. Kerugian kredit ekspektasian contractual cash flows due in accordance with
didasarkan pada perbedaan antara arus kas the contract and all the cash flows that the
kontraktual yang jatuh tempo sesuai dengan Group expects to receive, discounted at an
kontrak dan semua arus kas yang diharapkan approximation of the original effective interest
akan diterima Grup, didiskontokan dengan rate. The expected cash flows will include
perkiraan suku bunga efektif awal. Arus kas cash flows from the sale of collateral held or
yang diharapkan akan mencakup arus kas other credit enhancements that are integral to
dari penjualan agunan yang dimiliki atau the contractual terms.
peningkatan kredit lainnya yang merupakan
bagian integral dari persyaratan kontraktual.
Grup menerapkan pendekatan umum dalam The Group applies a general approach to
menghitung kerugian kredit ekspektasian calculating ECL for financial assets. ECL is
untuk aset keuangan. Kerugian kredit recognised in two stages. For credit exposures
ekspektasian diakui dalam dua tahap. Untuk for which there has not been a significant
eksposur kredit yang belum ada peningkatan increase in credit risk since initial recognition,
risiko kredit yang signifikan sejak pengakuan ECL is provided for credit losses that result
awal, kerugian kredit ekspektasian disediakan from default events that are possible within the
untuk kerugian kredit yang diakibatkan oleh next 12 months (a 12-month ECL). For those
peristiwa gagal bayar yang mungkin terjadi credit exposures for which there has been a
dalam 12 bulan ke depan (kerugian kredit significant increase in credit risk since initial
ekspektasian 12 bulan). Untuk eksposur recognition, a loss allowance is required for
kredit yang telah terjadi peningkatan risiko credit losses expected over the remaining life
kredit yang signifikan sejak pengakuan awal, of the exposure, irrespective of the timing of
penyisihan kerugian diperlukan untuk the default (a lifetime ECL).
kerugian kredit yang diperkirakan selama sisa
umur eksposur, terlepas dari adanya kondisi
gagal bayar (kerugian kredit ekspektasian
seumur hidup).
Pendekatan ini menggabungkan tinjauan This approach incorporates a review for any
untuk setiap peningkatan yang signifikan significant increase in counterparty credit risk
dalam risiko kredit pihak lawan sejak since inception. The ECL reviews include
permulaan. Tinjauan atas kerugian kredit assumptions about the risk of default and
ekspektasian mencakup asumsi tentang risiko expected loss rates. For trade receivables and
gagal bayar dan tingkat kerugian yang contract assets, the Group applies a simplified
diharapkan. Untuk piutang usaha dan aset approach to calculating ECL. Therefore, the
kontrak, Grup menerapkan pendekatan yang Group does not track changes in credit risk,
disederhanakan dalam menghitung kerugian but instead recognises a loss allowance based
kredit ekspektasian. Oleh karena itu, Grup on lifetime ECL at each reporting date. The
tidak melacak perubahan dalam risiko kredit, Group has established a provision matrix that
tetapi mengakui penyisihan kerugian is based on its historical credit loss
berdasarkan kerugian kredit ekspektasian experience, adjusted for forward-looking
seumur hidup pada setiap tanggal pelaporan. factors specific to the debtors and the
Grup telah menetapkan matriks provisi economic environment.
berdasarkan pengalaman kerugian kredit
historisnya, disesuaikan dengan faktor-faktor
perkiraan ke depan yang spesifik untuk
debitur dan lingkungan ekonomi.
2022 Annual Report & Sustainability Report
431 PT Krakatau Steel (Persero) Tbk
Page 434
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/23 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
h. Instrumen keuangan derivatif h. Derivative financial instruments
Instrumen keuangan derivatif pada awalnya diakui Derivative financial instruments are initially
sebesar nilai wajar tanggal kontrak derivatif dimulai recognised at fair value on the date on which a
dan selanjutnya dinilai kembali sebesar nilai derivative contract is entered into and are
wajarnya. Metode pengakuan keuntungan atau subsequently remeasured at their fair values. The
kerugian yang terjadi tergantung apakah derivatif method of recognising the resulting gain or loss
tersebut merupakan instrumen lindung nilai dan depends on whether the derivative is designated
jika demikian sifat objek yang dilindungi nilainya. as a hedging instrument and, if so, on the nature of
the item being hedged.
i. Piutang usaha i. Trade receivables
Piutang usaha adalah jumlah tagihan dari Trade receivables are amounts due from
pelanggan untuk barang atau jasa yang dijual atau customers for goods and services sold or provided
diberikan dalam transaksi bisnis pada umumnya. in the ordinary course of business. If collection is
Jika pembayaran piutang diharapkan selesai expected in one year or less, they are classified as
dalam satu tahun atau kurang, piutang tersebut current assets. If not, they are presented as non-
dikelompokkan sebagai aset lancar. Jika tidak, current assets.
piutang tersebut disajikan sebagai aset tidak
lancar.
Piutang usaha pada awalnya diakui sebesar nilai Trade receivables are recognised initially at fair
wajar dan selanjutnya diukur pada biaya perolehan value and subsequently measured at amortised
diamortisasi dengan menggunakan metode bunga cost using the effective interest method, if the
efektif, apabila dampak pendiskontoan signifikan, impact of discounting is significant, less any
dikurangi provisi atas kerugian kredit provision for ECL.
ekspektasian.
j. Persediaan j. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are stated at the lower of cost or net
rendah antara biaya perolehan dan nilai realisasi realisable value. The cost of inventories is
bersih. Biaya perolehan ditentukan dengan measured using the weighted-average method
metode rata-rata tertimbang kecuali biaya except for the cost of inventories of a subsidiary
perolehan persediaan entitas anak tertentu yang which is measured using the specific identification
ditentukan dengan metode identifikasi khusus. method.
Nilai realisasi bersih adalah estimasi harga jual Net realisable value is the estimated selling price
dalam kegiatan usaha normal setelah dikurangi in the normal course of business less the estimated
dengan estimasi biaya penyelesaian dan estimasi cost of completion and estimated costs necessary
biaya yang diperlukan untuk membuat penjualan. to make the sale.
Grup menerapkan penyisihan untuk nilai realisasi The Group provides an allowance for the net
bersih persediaan berdasarkan hasil penelaahan realisable value of inventories based on periodic
berkala atas kondisi fisik dan nilai realisasi bersih reviews of the physical conditions and net
persediaan. realisable values of the inventories.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
432
Page 435
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/24 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
k. Pinjaman k. Borrowings
Pinjaman diakui pada awalnya sebesar nilai wajar, Borrowings are recognised initially at their fair
dikurangi dengan biaya transaksi yang terjadi. value, net of any transaction costs incurred.
Pinjaman kemudian dicatat sebesar biaya Borrowings are subsequently carried at amortised
perolehan diamortisasi, dengan selisih antara hasil cost, with any difference between the proceeds
perolehan (dikurangi dengan biaya transaksi) dan (net of transaction costs) and the redemption value
nilai penarikan diakui dalam laba rugi selama recognised in profit or loss over the period of the
periode pinjaman dengan menggunakan metode borrowing, using the effective interest rate method.
suku bunga efektif.
Biaya-biaya yang dibayar untuk mendapatkan Fees paid on the establishment of loan facilities are
fasilitas pinjaman diakui sebagai biaya transaksi recognised as transaction costs of the loan to the
pinjaman tersebut, apabila besar kemungkinan extent that it is probable that some or all of the
akan dilakukan penarikan atas sebagian atau facilities will be drawn down. In this case, the fee is
seluruh fasilitas tersebut. Dalam hal ini, biaya deferred until the drawdown occurs. To the extent
tersebut ditangguhkan sampai dilakukan that there is no evidence that it is probable that
penarikan. Apabila tidak terdapat bukti bahwa some or all of the facility will be drawn down, the
kemungkinan besar akan dilakukan penarikan atas fee is capitalised as a prepayment for financing
sebagian atau seluruh fasilitas tersebut, biaya costs and amortised over the period of the facility
tersebut dikapitalisasi sebagai beban dibayar di to which it relates. Borrowings are classified as
muka untuk biaya keuangan dan diamortisasi current liabilities unless the Group has an
selama periode fasilitas terkait. Pinjaman unconditional right to defer the settlement of the
diklasifikasikan sebagai liabilitas jangka pendek liability for at least 12 months from the reporting
kecuali Grup memiliki hak tanpa syarat untuk date.
menunda pembayaran liabilitas selama paling
tidak 12 bulan dari tanggal pelaporan.
l. Biaya pinjaman l. Borrowing costs
Biaya pinjaman baik yang secara langsung Borrowing costs either directly or indirectly
ataupun tidak langsung dapat diatribusikan attributable to the acquisition, construction or
dengan akuisisi, konstruksi atau produksi aset production of a qualifying asset, are capitalised as
kualifikasian, dikapitalisasi sebagai bagian biaya part of the cost of that asset until such time as the
perolehan aset tersebut sampai aset tersebut siap asset is substantially ready for its intended use or
untuk digunakan sesuai dengan maksudnya atau sale. For borrowings directly attributable to a
dijual. Untuk pinjaman yang dapat diatribusi secara qualifying asset, the amount to be capitalised is
langsung pada suatu aset kualifikasian, jumlah determined as the actual borrowing costs incurred
yang dikapitalisasi adalah sebesar biaya pinjaman during the year, less any income earned on the
yang terjadi selama tahun berjalan, dikurangi temporary investment of such borrowings. For
pendapatan investasi lain-lain dari pinjaman borrowings that are not directly attributable to a
tersebut. Untuk pinjaman yang tidak dapat qualifying asset, the amount to be capitalised is
diatribusi secara langsung pada suatu aset determined by applying a capitalisation rate to the
kualifikasian, jumlah biaya pinjaman yang amount spent on the qualifying asset. An entity
dikapitalisasi ditentukan dengan mengalikan shall cease capitalising borrowing costs when
tingkat kapitalisasi dengan pengeluaran untuk aset substantially all of the activities necessary to
kualifikasian. Entitas menghentikan kapitalisasi prepare the qualifying assets are complete. All
biaya pinjaman ketika secara substansial seluruh other borrowing costs are recognised in profit or
aktivitas yang diperlukan untuk mempersiapkan loss in the period in which they are incurred.
aset kualifikasian telah selesai. Semua biaya
pinjaman lainnya diakui dalam laba rugi pada
periode dimana biaya-biaya tersebut terjadi.
2022 Annual Report & Sustainability Report
433 PT Krakatau Steel (Persero) Tbk
Page 436
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/25 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
m. Aset tetap m. Fixed assets
Grup menganalisis fakta dan keadaan untuk The Group analyses the facts and circumstances
masing-masing jenis hak atas tanah dalam for each type of land rights in determining the
menentukan akuntansi untuk masing-masing hak accounting for each of these land rights, so that it
atas tanah tersebut, sehingga dapat can accurately represent the underlying economic
merepresentasikan dengan tepat suatu kejadian event or transaction. If the land rights do not
atau transaksi ekonomis yang mendasarinya. Jika transfer control of the underlying assets to the
hak atas tanah tersebut tidak mengalihkan Group, but give the rights to use the underlying
pengendalian atas aset pendasar kepada Grup, assets, the Group applies the accounting treatment
melainkan mengalihkan hak untuk menggunakan of these transactions as leases under SFAS No. 73
aset pendasar, Grup menerapkan perlakuan “Leases”. If the land rights are substantially similar
akuntansi atas transaksi tersebut sebagai sewa to land purchases, the Group applies SFAS No. 16
berdasarkan PSAK No. 73 “Sewa”. Jika hak atas “Fixed assets” under which land rights are
tanah secara substansial menyerupai pembelian recognised at cost and not depreciated.
tanah, maka Grup menerapkan PSAK No. 16 “Aset
tetap” yaitu hak atas tanah diakui sebesar harga
perolehan dan tidak disusutkan.
Pada awalnya, aset tetap diakui sebesar harga Fixed assets are initially recognised at cost, and
perolehan, dan setelah dicatat sebesar harga subsequently carried at cost less accumulated
perolehan dikurangi akumulasi penyusutan dan depreciation and impairment losses.
rugi penurunan nilai.
Aset tetap dan tanah konsesi ke Kantor Fixed assets and concession land of Kantor
Kesyahbandaran dan Otoritas Pelabuhan Kelas I Kesyahbandaran dan Otoritas Pelabuhan Kelas I
Banten (“KSOP”), disusutkan dengan Banten (“KSOP”), are depreciated using the
menggunakan metode garis lurus selama umur straight-line method over the estimated useful lives
manfaat aset tetap yang diestimasi sebagai of the assets as follows:
berikut:
Umur manfaat (Tahun)/
Useful lives (Years)
Tanah konsesi 75 Concession land
Bangunan 3 - 50 Buildings
Mesin dan peralatan 5 - 30 Machinery and equipment
Peralatan pabrik dan proyek 2 - 20 Plant and project equipment
Alat pengangkutan 3 - 20 Transportation equipment
Peralatan kantor dan rumah 3 - 10 Office and housing equipment
Biaya hukum awal untuk mendapatkan hak tanah Initial legal costs incurred to obtain land rights are
diakui sebagai bagian biaya akuisisi tanah dan recognised as part of the acquisition cost of the
biaya-biaya tersebut tidak disusutkan. Biaya terkait land and these costs are not depreciated. Costs
dengan pembaruan hak atas tanah diakui sebagai related to the renewal of land rights are recognised
aset takberwujud dan diamortisasi sepanjang as intangible assets and amortised over the
umur hukum hak atas tanah. contractual life of the land rights.
Biaya-biaya yang terjadi setelah pengakuan awal Subsequent costs are included in the asset’s
diakui sebagai bagian nilai tercatat aset atau carrying amount or recognised as a separate
sebagai aset terpisah, sebagaimana mestinya, asset, as appropriate, only when it is probable that
hanya jika kemungkinan besar Grup akan future economic benefits associated with the item
mendapatkan manfaat ekonomis di masa depan will flow to the Group and the cost of the item can
berkenaan dengan aset tersebut dan biaya be measured reliably. The carrying amounts of the
perolehan aset dapat diukur dengan andal. Nilai replaced parts are derecognised. All other repairs
tercatat komponen yang digantikan dihapuskan. and maintenance are charged to profit or loss
Biaya perbaikan dan pemeliharaan dibebankan during the financial year in which they are incurred.
dalam laba rugi dalam tahun buku ketika biaya-
biaya tersebut terjadi.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
434
Page 437
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/26 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
m. Aset tetap (lanjutan) m. Fixed assets (continued)
Setelah pengakuan awal, tanah diukur pada nilai After initial recognition, land is measured at its fair
wajar pada tanggal revaluasi dikurangi akumulasi value at the date of the revaluation less any
rugi penurunan nilai setelah tanggal revaluasi. subsequent accumulated impairment losses.
Revaluasi dilakukan dengan keteraturan yang Revaluations shall be made with sufficient
cukup reguler untuk memastikan bahwa jumlah regularity to ensure that the carrying amount of
tercatat tanah tidak berbeda secara material land does not differ materially from that which
dengan jumlah yang ditentukan dengan would be determined using fair value at the end of
menggunakan nilai wajarnya pada akhir tahun the reporting year.
pelaporan.
Kenaikan nilai tercatat yang timbul dari revaluasi Increases in the carrying amount arising on
tanah dikreditkan pada “Surplus revaluasi aset revaluation of land are credited to “Revaluation
tetap” sebagai bagian dari pendapatan surplus of fixed assets” as part of other
komprehensif lainnya. Penurunan yang comprehensive income. Decreases that offset
menghapus nilai kenaikan yang sebelumnya atas previous increases of the same asset are
aset yang sama dibebankan terhadap debited against “revaluation (deficit)/surplus of
“(defisit)/surplus revaluasi aset tetap” sebagai fixed assets” as part of other comprehensive
bagian dari laba komprehensif; penurunan lainnya income; all other decreases are charged to profit or
dibebankan pada laba rugi. loss.
Jumlah tercatat aset tetap dihentikan An item of fixed assets is derecognised upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits are
tidak ada manfaat ekonomis masa depan yang expected from its use or disposal. Any gain or loss
diharapkan dari penggunaan atau pelepasannya. arising from the derecognition of the asset
Laba atau rugi yang timbul dari penghentian (calculated as the difference between the net
pengakuan aset (dihitung sebagai perbedaan disposal proceeds and the carrying amount of the
antara jumlah bersih hasil pelepasan dan jumlah asset) is recognised in profit or loss in the year
tercatat dari aset) diakui dalam laba rugi pada when the asset is derecognised.
tahun aset tersebut dihentikan pengakuannya.
Pada setiap akhir tahun buku, nilai residu, umur The assets’ residual values, useful lives and
manfaat dan metode penyusutan ditelaah, dan jika methods of depreciation are reviewed, and
sesuai dengan keadaan, disesuaikan secara adjusted prospectively if appropriate, at each
prospektif. financial year-end.
Aset dalam penyelesaian disajikan dalam “Aset Construction in progress is presented under “Fixed
tetap” dan dinyatakan sebesar biaya perolehan. assets” and stated at cost. The accumulated cost
Akumulasi biaya perolehan untuk aset dalam of the asset constructed is transferred to the
penyelesaian akan dipindahkan ke masing-masing appropriate fixed assets account when the
aset tetap yang bersangkutan pada saat aset construction is completed and the asset is ready
tersebut selesai dikerjakan dan siap digunakan for its intended use.
sesuai dengan tujuannya.
Aset tetap yang tidak digunakan lagi dalam Fixed assets that are not used in operations are
kegiatan usaha disajikan pada nilai terendah stated at the lower of cost or their recoverable
antara nilai tercatat dengan nilai yang dapat amount and presented as part of “Other non-
diperoleh kembali dan disajikan sebagai bagian current assets” in the consolidated statements of
dari “Aset tidak lancar lain-lain” pada laporan posisi financial position.
keuangan konsolidasian.
2022 Annual Report & Sustainability Report
435 PT Krakatau Steel (Persero) Tbk
Page 438
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/27 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
n. Properti investasi n. Investment properties
Properti investasi terdiri atas tanah dan bangunan Investment properties represents land and
yang dimiliki untuk sewa operasi atau kenaikan buildings held for operating lease or for capital
nilai, daripada untuk digunakan atau dijual dalam appreciation, rather than for use or sale in the
kegiatan operasi normal. ordinary course of business.
Properti investasi, kecuali tanah, diakui sebesar Investment properties, except land, are recognised
biaya perolehan dan disusutkan sesuai dengan at cost and depreciated over the estimated
estimasi umur ekonomisnya. Penyusutan dihitung economic life. Depreciation is computed using the
dengan menggunakan metode garis lurus straight-line method based on the estimated useful
berdasarkan estimasi masa manfaat ekonomis lives of the assets as follows:
properti investasi sebagai berikut:
Tahun/Years
Bangunan 8 - 20 Building
Biaya pemeliharaan dan perbaikan dibebankan The cost of repairs and maintenance is charged to
pada laba rugi pada saat terjadinya. Pengeluaran profit or loss as incurred. Expenditures which
yang memperpanjang masa manfaat atau extend the useful lives of the property or result in
memberi manfaat ekonomis di masa yang akan increasing future economic benefits, such as an
datang dalam bentuk peningkatan kapasitas, atau increase in capacity and improvement in the quality
peningkatan standar kinerja, dikapitalisasi. of output or standard of performance, are
Properti investasi yang tidak digunakan lagi atau capitalised. When the property is retired or
dijual dikeluarkan dari kelompok properti investasi otherwise disposed of, the carrying value and the
berikut akumulasi penyusutan dan penurunan related accumulated depreciation and
nilainya, jika ada. Keuntungan atau kerugian dari accumulated impairment losses, if any, are
penjualan properti investasi tersebut dibukukan removed from the account. Gains or losses from
dalam laba rugi pada tahun penjualan terjadi. the sale of investment property are recorded in
profit or loss in the year of sale.
Manajemen melakukan penilaian atas properti Management conducts an appraisal of investment
investasi secara berkala untuk memastikan ada property with sufficient regularity to ensure whether
tidaknya penurunan nilai permanen yang material. or not there is a material permanent impairment.
Tanah dinyatakan pada biaya perolehan dan tidak Land is presented at acquisition cost and not
disusutkan. depreciated.
Biaya pengurusan legal hak atas tanah dalam Legal costs of land rights in the form of rights to
bentuk Hak Guna Bangunan (“HGB”) ketika tanah build certificate (“HGB”) when the land was
diperoleh pertama kali diakui sebagai bagian dari acquired initially are recognised as part of the cost
perolehan tanah dan tidak diamortisasi. Biaya of the land and not amortised. The legal costs
pengurusan perpanjangan atau pembaruan legal incurred to extend or renew the land rights are
hak atas tanah diakui sebagai aset takberwujud recognised as intangible assets and amortised
dan diamortisasi sepanjang umur hukum hak atau over the shorter of the rights’ legal life or the land’s
umur ekonomis tanah, mana yang lebih pendek. economic life.
o. Aset real estat o. Real estate assets
Tanah yang dimiliki entitas anak yang bergerak Land held by subsidiaries operating in the real
pada segmen real estat untuk dijual dinyatakan estate segment for resale is valued at the lower of
berdasarkan nilai terendah antara biaya perolehan cost or net realisable value. Real estate inventory
dan nilai realisasi bersih. Persediaan real estat which consists of land are stated at the lower of
berupa tanah dinyatakan sebesar nilai yang lebih cost or net realisable value. The cost is determined
rendah antara harga perolehan dan nilai realisasi based on the specific identification method which
bersih. Harga perolehan ditentukan dengan consists of the acquisition and the development
metode identifikasi khusus yang terdiri dari harga costs.
perolehan dan biaya pengembangan tanah.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
436
Page 439
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/28 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
o. Aset real estat (lanjutan) o. Real estate assets (continued)
Biaya perolehan tanah yang sedang The acquisition cost of land under development
dikembangkan meliputi biaya perolehan tanah consists of the cost of land acquired but not yet
yang belum dikembangkan ditambah dengan biaya developed, plus direct and indirect cost of the
pengembangan langsung dan tidak langsung yang development attributable to the activities of the real
dapat diatribusikan pada kegiatan pengembangan estate development, including borrowing cost.
real estat serta biaya pinjaman. Tanah yang Land under development will be transferred to land
sedang dikembangkan akan dipindahkan ke tanah available for sale (or inventory) when the land is
yang siap dijual (atau persediaan) bila tanah ready for sale or is completely developed.
tersebut siap dijual atau selesai dikembangkan.
Biaya pengembangan tanah, termasuk tanah yang The cost of land development, including land used
digunakan sebagai jalan dan prasarana atau area for roads and public utilities or other areas
yang tidak dijual lainnya, dialokasikan ke proyek unavailable for sale, is allocated to the project
berdasarkan luas area yang dapat dijual. based on the area that is available for sale.
Aset real estat disajikan sebagai bagian dari aset Real estate assets are presented as part of non-
tidak lancar pada laporan posisi keuangan current assets in the consolidated statements of
konsolidasian. financial position.
p. Sewa p. Leases
Grup sebagai pesewa The Group as a lessor
Ketika Grup bertindak sebagai pesewa, Grup akan When the Group acts as a lessor, it will classify
mengklasifikasi masing-masing sewanya baik each of its leases as either an operating lease or a
sewa operasi atau sewa pembiayaan. finance lease.
Untuk mengklasifikasi masing-masing sewa, Grup To classify each lease, the Group makes an overall
membuat penilaian secara keseluruhan atas assessment of whether the lease transfers
apakah sewa mengalihkan secara substansial substantially all of the risks and rewards incidental
seluruh risiko dan manfaat yang terkait dengan to ownership of the underlying asset. If this is the
kepemilikan aset pendasar. Jika penilaian case, then the lease is classified as a finance
membuktikan hal tersebut, maka sewa lease; if not, then it is an operating lease.
diklasifikasikan sebagai sewa pembiayaan; jika
tidak, maka merupakan sewa operasi.
Grup sebagai penyewa The Group as a lessee
Pada permulaan kontrak, Grup menilai apakah At the inception of a contract, the Group assesses
kontrak merupakan, atau mengandung, sewa. whether the contract is, or contains, a lease. A
Suatu kontrak merupakan atau mengandung sewa contract is or contains a lease if the contract
jika kontrak tersebut memberikan hak untuk conveys the right to control the use of an identified
mengendalikan penggunaan aset identifikasian assets for a period of time in exchange for a
selama suatu jangka waktu untuk dipertukarkan consideration.
dengan imbalan.
Untuk menilai apakah kontrak memberikan To assess whether a contract conveys the right to
hak untuk mengendalikan penggunaan aset control the use of an identified asset, the Group will
identifikasian, Grup akan menilai apakah: assess whether:
- Grup memiliki hak untuk mendapatkan secara - the Group has the right to obtain substantially
substansial seluruh manfaat ekonomis dari all the economic benefits from use of the asset
penggunaan aset identifikasian; dan throughout the period of use; and
- Grup memiliki hak untuk mengarahkan - the Group has the right to direct the use of the
penggunaan aset identifikasian. asset.
2022 Annual Report & Sustainability Report
437 PT Krakatau Steel (Persero) Tbk
Page 440
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/29 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
p. Sewa (lanjutan) p. Leases (continued)
Grup sebagai penyewa (lanjutan) The Group as a lessee (continued)
Pada tanggal permulaan sewa, Grup mengakui At the commencement date of the lease, the Group
aset hak-guna dan liabilitas sewa. Aset hak-guna recognises a right-of-use asset and a lease liability.
pada saat di awal, diukur pada biaya perolehan, The right-of-use asset is initially measured at cost,
dimana meliputi: which comprises:
- jumlah pengukuran awal liabilitas sewa; - the initial amount of the lease liability;
- pembayaran sewa yang dilakukan pada atau - lease payment made at or before the
sebelum tanggal permulaan, dikurangi dengan commencement date, less any lease incentive;
insentif sewa;
- biaya langsung awal yang dikeluarkan; dan - initial direct cost incurred; and
- estimasi biaya yang akan dikeluarkan untuk - an estimate of costs to dismantle and remove
membongkar dan memindahkan aset the underlying asset to the condition required
pendasar atau untuk merestorasi aset by the terms and conditions of the lease.
pendasar ke kondisi yang disyaratkan oleh
syarat dan ketentuan sewa.
Untuk kontrak yang mengandung komponen sewa For a contract that contains a lease component
dan tambahan satu atau lebih komponen sewa and one or more additional lease or non-lease
atau non-sewa, Grup menerapkan cara praktis components, the Group has used a practical
untuk tidak memisahkan komponen non-sewa dari expedient to not separate non-lease payments
komponen sewa berdasarkan kelas aset pendasar. from lease components by class of underlying
assets.
Jika sewa mengalihkan kepemilikan aset pendasar If the lease transfers ownership of the underlying
kepada Grup pada akhir masa sewa atau jika biaya asset to the Group by the end of the lease term or
perolehan aset hak-guna merefleksikan Grup akan if the cost of the right-of-use asset reflects that the
mengeksekusi opsi beli, maka Grup menyusutkan Group will exercise a purchase option, the Group
aset hak-guna dari tanggal permulaan hingga akhir depreciates the right-of-use asset from the
umur manfaat aset pendasar. Jika tidak, maka commencement date to the end of the useful life of
Grup menyusutkan aset hak-guna dari tanggal the underlying asset. Otherwise, the Group
permulaan hingga tanggal yang lebih awal antara depreciates the right-of-use asset from the
akhir umur manfaat aset hak-guna atau akhir masa commencement date to the earlier of the end of the
sewa. useful life of the right-of-use asset or the end of the
lease term.
Aset dan liabilitas yang timbul dari perjanjian sewa Assets and liabilities arising from lease
pada awalnya diukur pada nilai kini pembayaran arrangements are initially measured at the present
sewa yang belum dibayar pada tanggal permulaan, value of the lease payments that are not paid at the
didiskontokan dengan menggunakan suku bunga commencement date, discounted using the interest
implisit dalam sewa atau, jika suku bunga tersebut rate implicit in the lease or, if that rate cannot be
tidak dapat ditentukan, maka menggunakan suku readily determined, using the incremental
bunga pinjaman inkremental. Pada umumnya, borrowing rate. Generally, the Group uses its
Grup menggunakan suku bunga pinjaman incremental borrowing rate as the discount rate.
inkremental sebagai tingkat bunga diskonto.
Kontrak dapat berisi komponen sewa dan non- Contracts may contain both lease and non-lease
sewa berdasarkan harga relatif yang berdiri components based on their relative stand-alone
sendiri. Namun, untuk sewa real estat dimana prices. However, for leases of real estate for which
Grup merupakan penyewa, Grup memilih untuk the Group is a lessee, Group has elected not to
tidak memisahkan komponen sewa dan non-sewa separate lease and non-lease components and
dan sebagai gantinya memperhitungkannya instead accounts for these as a single lease
sebagai komponen sewa tunggal. component.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
438
Page 441
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/30 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
p. Sewa (lanjutan) p. Leases (continued)
Grup sebagai penyewa (lanjutan) The Group as a lessee (continued)
Sewa diakui sebagai aset hak-guna dan liabilitas Leases are recognised as a right-of-use asset and
terkait pada tanggal dimana aset sewaan tersedia a corresponding liability at the date at which the
untuk digunakan oleh Grup. Setiap pembayaran leased asset is available for use by the Group.
sewa dialokasikan antara liabilitas dan biaya Each lease payment is allocated between the
keuangan. Biaya keuangan dibebankan ke laba liability and finance cost. The finance cost is
rugi selama masa sewa sehingga menghasilkan charged to profit or loss over the lease period so as
suku bunga periodik yang konstan atas saldo to produce a constant periodic rate of interest on
liabilitas yang tersisa untuk setiap periode. Aset the remaining balance of the liability for each
hak-guna didepresiasi selama periode yang lebih period. The right-of-use asset is depreciated over
pendek antara masa manfaat aset dengan masa the shorter of the asset’s useful life and the lease
sewa dengan metode garis lurus. term on a straight-line basis.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement of
pengukuran liabilitas sewa meliputi pembayaran the lease liability comprise the following:
berikut ini:
- pembayaran tetap, termasuk pembayaran - fixed payments, including in-substance fixed
tetap secara substansi dikurangi dengan payments less any lease incentive receivable;
piutang insentif sewa;
- pembayaran sewa variabel yang bergantung - variable lease payments that depend on an
pada indeks atau suku bunga yang pada index or a rate, initially measured using the
awalnya diukur dengan menggunakan indeks index or rate as at the commencement date;
atau suku bunga pada tanggal permulaan;
- jumlah yang diperkirakan akan dibayarkan - amounts expected to be payable under a
oleh penyewa dengan jaminan nilai residual; residual value guarantee;
- harga eksekusi opsi beli jika Grup cukup pasti - the exercise price under a purchase option that
untuk mengeksekusi opsi tersebut; dan the Group is reasonably certain to exercise;
and
- penalti karena penghentian awal sewa kecuali - penalties for early termination of a lease unless
jika Grup cukup pasti untuk tidak the Group is reasonably certain not to
menghentikan lebih awal. terminate early.
Pembayaran sewa yang harus dilakukan Lease payments to be made under reasonably
berdasarkan opsi perpanjangan tertentu juga certain extension options are also included in the
termasuk dalam pengukuran liabilitas. measurement of the liability.
Pembayaran sewa didiskontokan dengan The lease payments are discounted using the
menggunakan suku bunga implisit dalam sewa. interest rate implicit in the lease. If the rate cannot
Jika tarif tidak dapat segera ditentukan, dimana hal be readily determined, which is generally the case
tersebut secara umum terjadi pada sewa dalam for leases in the Group, the lessee’s incremental
Grup, suku bunga pinjaman incremental penyewa borrowing rate is used, being the rate that the
digunakan, yaitu tarif yang harus dibayar oleh individual lessee would have to pay to borrow the
penyewa untuk meminjam dana yang diperlukan funds necessary to obtain an asset of similar value
untuk memperoleh aset dengan nilai yang sama to the right-of-use asset in a similar economic
dengan aset hak-guna dalam lingkungan ekonomi environment with similar terms, security and
serupa dengan syarat dan ketentuan yang serupa. conditions.
Pembayaran sewa dialokasikan antara biaya Lease payments are allocated between principal
pokok dan keuangan. Biaya keuangan dibebankan and finance cost. The finance cost is charged to
pada laba rugi selama masa sewa sehingga profit or loss over the lease period so as to produce
menghasilkan suku bunga periodik yang konstan a constant periodic rate of interest on the remaining
atas sisa saldo liabilitas untuk setiap periode. balance of the liability for each period.
Aset hak-guna diukur pada biaya perolehan yang Right-of-use assets are measured at cost
terdiri dari berikut ini: comprising the following:
- jumlah pengukuran awal liabilitas sewa; - the amount of the initial measurement of lease
liability;
- pembayaran sewa yang dilakukan pada atau - any lease payments made at or before the
sebelum tanggal dimulainya dikurangi insentif commencement date less any lease incentives
sewa yang diterima; received;
- biaya langsung awal; dan - any initial direct costs; and
- biaya restorasi. - restoration costs.
2022 Annual Report & Sustainability Report
439 PT Krakatau Steel (Persero) Tbk
Page 442
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/31 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
p. Sewa (lanjutan) p. Leases (continued)
Grup sebagai penyewa (lanjutan) The Group as a lessee (continued)
Aset hak-guna umumnya disusutkan sepanjang Right-of-use assets are generally depreciated over
waktu yang lebih pendek antara lama masa the shorter of the asset’s useful life and the lease
manfaat aset dan jangka waktu sewa term on a straight-line basis. If the Group is
menggunakan metode garis lurus. Jika Grup reasonably certain to exercise a purchase option,
cukup yakin untuk melaksanakan opsi pembelian, the right-of-use asset is depreciated over the
aset hak-guna disusutkan selama masa manfaat underlying assets’ useful life.
aset yang mendasarinya.
Pembayaran terkait dengan sewa jangka pendek Payments associated with short-term leases and
dan sewa aset bernilai rendah diakui atas dasar leases of low-value assets are recognised on a
garis lurus sebagai beban dalam laba rugi. Sewa straight-line basis as an expense in profit or loss.
jangka pendek adalah sewa dengan masa sewa 12 Short-term leases are leases with a lease term of
bulan atau kurang. Aset bernilai rendah terdiri dari 12 months or less. Low-value assets comprise IT
peralatan TI dan furnitur kantor kecil. equipment and small items of office furniture.
Grup menyajikan aset hak-guna sebagai bagian The Group presents right-of-use assets as part of
dari “Aset tetap” di dalam laporan posisi keuangan “Fixed assets” in the consolidated statement of
konsolidasian. financial position.
Opsi ekstensi dan terminasi termasuk dalam Extension and termination options are included in
sejumlah sewa properti dan peralatan di Grup. a number of property and equipment leases across
Istilah-istilah ini digunakan untuk memaksimalkan the Group. These terms are used to maximise
fleksibilitas operasional dalam hal pengelolaan operational flexibility in terms of managing
kontrak. Mayoritas opsi ekstensi dan terminasi contracts. The majority of extension and
yang dimiliki hanya dapat dilaksanakan oleh Grup termination options held are exercisable only by
dan bukan oleh pemberi sewa masing-masing. the Group and not by the respective lessor.
q. Penurunan nilai aset non-keuangan q. Impairment of non-financial assets
Aset yang memiliki umur manfaat tidak terbatas, Assets that have an indefinite useful life, for
misalnya goodwill atau aset takberwujud yang example, goodwill or intangible assets not ready to
belum siap digunakan, tidak diamortisasi namun use, are not subject to amortisation but tested
diuji penurunan nilainya setiap tahun, atau lebih annually for impairment, or more frequently if
sering jika terdapat kejadian atau perubahan events or changes in circumstances indicate that
keadaan yang mengindikasikan bahwa nilai the carrying amount may not be recoverable.
tercatatnya mungkin tidak dapat dipulihkan. Aset Assets that have a definite useful life are subject to
yang memiliki umur manfaat terbatas, diamortisasi amortisation or depreciation, and are reviewed for
atau disusutkan, dan diuji untuk penurunan nilai impairment whenever events or changes in
jika terdapat kejadian atau perubahan keadaan circumstances indicate that the carrying amount
yang mengindikasikan bahwa nilai tercatatnya may not be recoverable. An impairment loss is
mungkin tidak dapat dipulihkan. Penurunan nilai recognised for the amount by which the asset’s
diakui jika nilai tercatat aset melebihi jumlah carrying amount exceeds its recoverable amount.
terpulihkannya. Jumlah terpulihkan merupakan The recoverable amount is the higher of an asset’s
jumlah yang lebih tinggi antara nilai wajar aset fair value less costs of disposal and its value in use.
dikurangi biaya untuk menjual dan nilai pakai aset. For the purposes of assessing impairment, assets
Dalam menentukan penurunan nilai, aset are grouped at the lowest level for which there are
dikelompokkan pada tingkat yang paling rendah separately identifiable cash flows. Non-financial
dimana terdapat arus kas yang dapat diidentifikasi. assets other than goodwill that suffer impairment
Aset non-keuangan selain goodwill yang are reviewed for possible reversal of the
mengalami penurunan nilai diuji untuk menentukan impairment at each reporting date.
apakah terdapat kemungkinan pemulihan
penurunan nilai, pada setiap tanggal pelaporan.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
440
Page 443
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/32 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
r. Biaya emisi efek ekuitas r. Stock issuance costs
Biaya emisi efek ekuitas disajikan sebagai Stock issuance costs are presented as a deduction
pengurang “Tambahan modal disetor, bersih” from “Additional paid-in capital, net” in the equity
sebagai bagian dari ekuitas pada laporan posisi section in the consolidated statements of financial
keuangan konsolidasian. position.
s. Pengakuan pendapatan dan beban s. Revenue and expense recognition
Grup telah menerapkan PSAK No. 72 “Pendapatan The Group has applied SFAS No. 72 “Revenue
dari Kontrak dengan Pelanggan” yang from Contracts with Customers” which requires
membutuhkan pendapatan pengakuan untuk revenue recognition to fulfill five steps of
memenuhi lima langkah penilaian: assessment:
1. Identifikasi kontrak dengan pelanggan; 1. Identify contract(s) with a customer;
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the
kontrak. Kewajiban pelaksanaan merupakan contract. Performance obligations are
janji-janji dalam kontrak untuk menyerahkan promises in a contract to transfer to a customer
barang atau jasa yang memiliki karakteristik goods or services that are distinct;
berbeda ke pelanggan;
3. Penetapan harga transaksi. Harga transaksi 3. Determine the transaction price. The
merupakan jumlah imbalan yang berhak transaction price is the amount of
diperoleh suatu entitas sebagai kompensasi consideration to which an entity expects to be
atas diserahkannya barang atau jasa yang entitled in exchange for transferring promised
dijanjikan ke pelanggan. Jika imbalan yang goods or services to a customer. If the
dijanjikan di kontrak mengandung suatu consideration promised in a contract includes
jumlah yang bersifat variabel, maka Grup a variable amount, the Group estimates the
membuat estimasi jumlah imbalan tersebut amount of consideration to which it expects to
sebesar jumlah yang diharapkan berhak be entitled in exchange for transferring the
diterima atas diserahkannya barang atau jasa promised goods or services to a customer less
yang dijanjikan ke pelanggan dikurangi the estimated amount of service level
dengan estimasi jumlah jaminan kinerja jasa guarantee which will be paid during the
yang akan dibayarkan selama periode kontrak; contract period;
4. Alokasi harga transaksi ke setiap kewajiban 4. Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar performance obligation on the basis of the
harga jual berdiri sendiri relatif dari setiap relative stand-alone selling prices of each
barang atau jasa berbeda yang dijanjikan di distinct good or service promised in the
kontrak. Ketika tidak dapat diamati secara contract. Where these are not directly
langsung, harga jual berdiri sendiri relatif observable, the relative stand-alone selling
diperkirakan berdasarkan biaya yang price is estimated based on expected cost plus
diharapkan ditambah marjin; dan margin; and
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when a performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring the
menyerahkan barang atau jasa yang dijanjikan promised goods or services to a customer
ke pelanggan (ketika pelanggan telah memiliki (which is when the customers obtain control of
kontrol atas barang atau jasa tersebut). those goods or services).
Kewajiban pelaksanaan dapat dipenuhi dengan A performance obligation may be satisfied at the
cara sebagai berikut: following:
a. Suatu waktu tertentu (biasanya untuk janji a. A point in time (typically for promises to
dalam memindahkan barang ke pelanggan); transfer goods to a customer); or
atau
2022 Annual Report & Sustainability Report
441 PT Krakatau Steel (Persero) Tbk
Page 444
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/33 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
s. Pengakuan pendapatan dan beban (lanjutan) s. Revenue and expense recognition (continued)
b. Sepanjang waktu (biasanya untuk janji dalam b. Over time (typically for promises to transfer
memberikan jasa pada pelanggan). Untuk services to a customer). For a performance
kewajiban pelaksanaan yang dipenuhi obligation satisfied over time, the Group
sepanjang waktu, Grup memilih ukuran selects an appropriate measure of progress to
kemajuan yang sesuai untuk menentukan determine the amount of revenue that should
jumlah pendapatan yang harus diakui ketika be recognised as the performance obligation is
kewajiban pelaksanaan dipenuhi. satisfied.
Grup mengalihkan pengendalian atas barang The Group transfers control of a good or
atau jasa sepanjang waktu, jika satu dari service over time, if one of the following criteria
kriteria berikut terpenuhi: is met:
- pelanggan secara simultan menerima dan - the customer simultaneously receives and
mengkonsumsi manfaat yang dihasilkan consumes the benefits provided by the
dari pelaksanaan Grup selama Grup entity’s performance as the Group
melaksanakan kewajiban pelaksanaannya; perform;
- pelaksanaan Grup menimbulkan atau - the Group’s performance creates or
meningkatkan aset (sebagai contoh, enhances an asset (for example, work in
pekerjaan dalam proses) yang dikontrol progress) that the customer controls as
oleh pelanggan selama aset tersebut the asset is created or enhanced; or
ditimbulkan atau ditingkatkan; atau
- untuk setiap kewajiban pelaksanaan yang - for each performance obligation satisfied
memenuhi periode waktu, Grup mengakui over time, the Group recognises revenue
pendapatan periode waktu dengan over time by measuring the progress
mengukur kemampuan terhadap towards complete satisfaction of that
penyelesaian penuh atas kewajiban performance obligation.
pelaksanaan.
c. Grup menerapkan metode output untuk c. The Group applies the output method for
mengukur kemajuan Grup mengecualikan dari measuring progress. The Group excludes from
pengukuran kemajuan setiap barang atau jasa the measure of progress any goods or services
dimana Grup tidak mengalihkan pengendalian for which the Group does not transfer control
kepada pelanggan. to a customer.
Grup mengakui pendapatan atas kewajiban The Group recognises revenue for a
pelaksanaan yang dipenuhi sepanjang waktu performance obligation satisfied over time only
hanya jika entitas dapat mengukur kemajuan if the Group can reasonably measure its
secara wajar terhadap penyelesaian penuh progress towards complete satisfaction of the
atas kewajiban pelaksanaan. Dalam beberapa performance obligation. In some
keadaan, Grup mungkin tidak dapat mengukur circumstances, the Group may not be able to
hasil kewajiban pelaksanaan secara wajar, reasonably measure the outcome of a
tetapi Grup memperkirakan untuk memulihkan performance obligation, but the Group expects
biaya yang terjadi dalam memenuhi kewajiban to recover the costs incurred in satisfying the
pelaksanaan. Dalam keadaan tersebut, Grup performance obligation. In those
mengakui pendapatan hanya sejumlah biaya circumstances, the Group recognises revenue
yang terjadi sampai waktu tertentu dimana only to the extent of the costs incurred until
Grup dapat mengukur hasil kewajiban such time that it can reasonably measure the
pelaksanaan secara wajar. outcome of the performance obligation.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
442
Page 445
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/34 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
s. Pengakuan pendapatan dan beban (lanjutan) s. Revenue and expense recognition (continued)
Penjualan baja Sales of steel
Pendapatan penjualan diakui pada setiap Sales revenue is recognised on each individual
penjualan individu ketika mengontrol transfer ke sale when control transfers to the customers.
pelanggan. Kontrol beralih ke pelanggan dan Control passes to the customers and sales
pendapatan penjualan diakui ketika Grup revenue is recognised when the Group has
menyelesaikan kewajiban pelaksanaan. completed its performance obligation.
Grup menjual baja dengan syarat Free on Board The Group sells its steel products on a Free on
(“FOB”), Free Alongside (“FAS”) dan Loco dimana Board (“FOB”), Free Alongside (“FAS”) and Loco
Grup tidak memiliki tanggung jawab untuk basis, where the Group has no responsibility for
pengangkutan atau asuransi setelah kontrol freight or insurance once control of the goods has
barang telah berlalu di pelabuhan muat atau passed at the loading port or the Group’s
gudang Grup. Untuk jangka waktu ini hanya ada warehouse. For this term there is only one
satu kewajiban pelaksanaan, yaitu untuk performance obligation, being for provision of
penyediaan produk pada titik dimana kontrol lewat. product at the point where control passes. In
Selain itu juga, Grup juga menjual baja dengan addition, the Group also sells steel on terms of
syarat Cost, Insurance and Freight (“CIF”), Cost Cost, Insurance and Freight (“CIF”), Cost and
and Freight (“CFR”), dan Franco, dimana Grup Freight (“CFR”) and Franco, whereby the Group is
juga bertanggung jawab untuk menyediakan jasa also responsible for providing freight/shipping
pengangkutan/pengiriman. Dalam situasi ini, Grup services. In these situations, the Group considers
menilai jasa pengiriman dan asuransi juga the insurance and freight/shipping services
mewakili kewajiban pelaksanaan yang terpisah. represent separate performance obligations.
Pendapatan jasa Revenue from services
Pendapatan kontrak dengan pelanggan dari jasa Contract revenue with customers from engineering
rekayasa dan konstruksi dan jasa instalasi and construction services and computer
komputer dapat mencakup beberapa kewajiban installation services may include multiple
pelaksanaan karena tidak sangat berintegrasi. performance obligations as they are not highly
Oleh karena itu, harga transaksi akan integrated. Hence, the transaction price will be
dilaksanakan untuk setiap kewajiban pelaksanaan allocated to each performance obligation based on
berdasarkan harga jual sendiri. Jika kontrak the standalone selling price. Where the contracts
tersebut sangat terintegrasi, maka kontrak tersebut are highly integrated, they are recognised as a
diakui sebagai satu kewajiban pelaksanaan. single performance obligation. Revenue is
Pendapatan diakui secara progresif berdasarkan recognised progressively based on the progress
kemajuan menuju pemenuhan kewajiban towards complete satisfaction of the performance
pelaksanaan. obligation.
Pendapatan diakui sepanjang waktu ketika Revenue is recognised over time when control of
pengendalian aset dialihkan suatu periode waktu the asset is transferred over time, which is when
ketika kinerja Grup: the Group’s performance:
- membuat dan meningkatkan aset yang - creates and enhances an asset that the
dikontrol pelanggan saat jasa dilakukan; atau customer controls as the services are being
performed; or
- tidak membuat aset dengan penggunaan - does not create an asset with an alternative use
alternatif untuk Grup dan Grup memiliki hak to the Group and the Group has an enforceable
untuk mendapatkan pembayaran atas right to payment for performance completed to
pekerjaan yang telah diselesaikan pada waktu date.
tertentu.
2022 Annual Report & Sustainability Report
443 PT Krakatau Steel (Persero) Tbk
Page 446
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/35 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
s. Pengakuan pendapatan dan beban (lanjutan) s. Revenue and expense recognition (continued)
Pendapatan jasa (lanjutan) Revenue from services (continued)
Kemajuan suatu pemenuhan kewajiban The progress towards complete satisfaction of the
pelaksanaan diukur berdasarkan salah satu performance obligation is measured based on one
metode berikut yang paling terbaik dalam of the following methods that best reflect the
mencerminkan kinerja Grup dalam memenuhi Group’s performance in satisfying the performance
kewajiban pelaksanaan: obligation:
- pengukuran langsung dari nilai yang ditransfer - direct measurements of the value transferred
oleh Grup kepada pelanggan (misalnya, survei by the Group to the customers (e.g. surveys of
pelaksanaan yang diselesaikan hingga tanggal performance completed to date); or
tertentu); atau
- upaya atau masukan Grup untuk memenuhi - the Group’s efforts or inputs to the satisfaction
kewajiban pelaksanaan (misalnya dengan of the performance obligation (e.g., by
mengacu pada biaya yang timbul hingga akhir reference to cost incurred up to the end of the
periode pelaporan sebagai persentase dari reporting period as a percentage of total
jumlah biaya yang diperkirakan untuk estimated costs for complete satisfaction of the
pemenuhan kontrak). contract).
Pendapatan real estat dan hotel Real estate and hotel revenues
Pendapatan real estat dan hotel terdiri dari The real estate and hotel revenue consists of sale
penjualan aset real estat, penjualan dan jasa of real estate assets, hotel revenues and rent rental
perhotelan dan pendapatan sewa. income.
Pendapatan dari penjualan real estat diakui pada Revenue from the sale of real estate is recognised
saat pengendalian atas real estat telah dialihkan when the control of real estate has been
kepada pelanggan. transferred to customers.
Untuk beberapa kontrak penjualan real estat, Grup For some of the sale of real estate contracts, the
berhak menerima deposit awal. Karena periode Group is entitled to receive an initial deposit. Since
antara transfer barang yang dijanjikan dengan the period between transfer of a promised good
pembayaran atas barang tersebut akan selama and the payment for that good will be one year or
satu tahun atau kurang, Grup memilih untuk less, the Group chose to apply the practical
menerapkan panduan praktis dengan tidak expedient to not adjust the promised amount of
menyesuaikan jumlah imbalan yang dijanjikan consideration with the impact of a significant
terhadap dampak komponen pendanaan financing component.
signifikan.
Pendapatan hotel termasuk pendapatan hunian Hotel revenues include rooms revenue and food
kamar dan penjualan makanan dan minuman, and beverage sales, which are recognised when
diakui pada saat kamar tersebut dihuni dan the rooms are occupied and food and beverages
makanan dan minuman dijual. are sold.
Pendapatan sewa termasuk pendapatan sewa The rental income consists of land and building
tanah dan bangunan. Grup memperoleh rent. The Group earns revenue from acting as a
pendapatan dari bertindak sebagai pesewa dalam lessor in operating leases which do not transfer
sewa operasi yang tidak mengalihkan secara substantially all of the risks and rewards incidental
substansial semua risiko dan manfaat yang terkait to ownership of an investment property. Leases are
dengan kepemilikan properti investasi. Sewa classified as a finance lease or an operating lease
diklasifikasikan sebagai sewa pembiayaan atau by reference to the right-of-use asset arising from
sewa operasi dengan mengacu pada aset hak the head lease, rather than by reference to the
guna yang timbul dari sewa awal, bukan dengan underlying investment property. All of the Group’s
mengacu pada properti investasi yang subleases are classified as operating leases.
mendasarinya. Semua sewa guna usaha Grup
diklasifikasikan sebagai sewa operasi.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
444
Page 447
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/36 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
s. Pengakuan pendapatan dan beban (lanjutan) s. Revenue and expense recognition (continued)
Pendapatan real estat dan hotel (lanjutan) Real estate and hotel revenues (continued)
Pendapatan sewa yang timbul dari sewa operasi Rental income arising from operating leases on
atas properti investasi dicatat dengan metode garis investment property is accounted for on a straight-
lurus selama masa sewa dan dimasukkan dalam line basis over the lease term and is included in
pendapatan dalam laporan laba rugi karena sifat revenue in the statements of profit or loss due to its
operasinya. Biaya langsung awal yang timbul operating nature. Initial direct costs incurred in
dalam negosiasi dan pengaturan sewa operasi negotiating and arranging an operating lease are
diakui sebagai beban selama masa sewa dengan recognised as an expense over the lease term on
dasar yang sama dengan pendapatan sewa. the same basis as the rental income.
Pendapatan jasa pelabuhan Port services revenue
Pendapatan kontrak dengan pelanggan dari jasa Contract revenue with customers from
bongkar muat dan peralatan, logistik, jetty loading/unloading and equipment, logistics, jetty
management, kepelabuhan laut dan gudang dan management, sea port and warehouse and area
kawasan dapat mencakup beberapa kewajiban services may include multiple performance
pelaksanaan karena tidak berintegrasi erat. Oleh obligations as they are not highly integrated.
karena itu, harga transaksi akan dilaksanakan Hence, the transaction price will be allocated to
untuk setiap kewajiban pelaksanaan berdasarkan each performance obligation based on the
harga jual sendiri. Pendapatan diakui secara standalone selling price. Revenue is recognised
progresif berdasarkan kemajuan menuju progressively based on the progress towards
pemenuhan kewajiban pelaksanaan. complete satisfaction of the performance
obligation.
Pendapatan listrik Electricity revenues
Pendapatan penjualan listrik diakui berdasarkan Revenue from the sale of electricity is recognised
pemakaian energi listrik (kWh). Umumnya, based on electricity usage (kWh). Generally,
pelanggan dapat membeli token mereka sendiri customers can buy their own token (“prepaid”) or
(“prabayar”) atau ditagih setiap bulan are billed monthly (“postpaid”). For postpaid
(“pascabayar”). Untuk pelanggan pascabayar, customers, revenue from sale of electricity is
pendapatan dari penjualan listrik diakui setiap bulan recognised monthly based on meter reading
berdasarkan hasil baca meter atas pemakaian results of each customer. For prepaid customers,
pelanggan. Untuk pelanggan prabayar, Grup the Group recognises the revenue based on
mengakui pendapatan berdasarkan estimasi estimated usage of the customer during the period.
jumlah penggunaan token pelanggan pada periode
tertentu.
Penjualan dari distribusi air Water distribution revenue
Pendapatan dari penjualan air bersih dan air Revenue from sale of clean water and
demineralisasi diakui sepanjang waktu dimana demineralised water is recognised over time as the
pelanggan secara simultan menerima dan customer simultaneously receives and consumes
mengkonsumsi manfaat yang dihasilkan oleh Grup. the benefits provided by the Group.
Pendapatan dari jasa servis dan pemeliharaan Revenue from services and maintenance is
diakui berdasarkan pekerjaan diselesaikan dalam recognised on the basis of the work completed
suatu periode waktu pada saat jasa tersebut over time as the services were delivered to
diberikan kepada pelanggan. customers.
2022 Annual Report & Sustainability Report
445 PT Krakatau Steel (Persero) Tbk
Page 448
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/37 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
s. Pengakuan pendapatan dan beban (lanjutan) s. Revenue and expense recognition (continued)
Beban Expenses
i. Beban dari kontrak dengan pelanggan i. Expenses from contracts with customers
Biaya yang secara langsung berhubungan The costs that directly relate to the contract
dengan kontrak, menghasilkan sumber daya generate resources to satisfy the contract
untuk memenuhi kontrak (“biaya untuk (“cost to fulfil”) or are incremental to obtaining
memenuhi”) atau penambahan untuk a contract (“cost to obtain”) and are expected
mendapatkan kontrak (“biaya untuk to be recovered. Therefore, these costs are
memperoleh”) dan diharapkan dapat eligible for capitalisation under SFAS No. 72
dipulihkan. Beban tersebut dengan demikian and recognised as assets. Such cost will be
memenuhi syarat kapitalisasi berdasarkan amortised on a systematic basis that is
PSAK No. 72 dan diakui sebagai aset. Beban consistent with the transfer of the goods or
tersebut diamortisasi dengan cara sistematis services to which such asset relates.
sejalan dengan penyerahan barang atau jasa
yang terkait dengan aset tersebut.
ii. Beban-beban lainnya ii. Other expenses
Beban-beban lainnya diakui pada saat Other expenses are recognised when they are
terjadinya. incurred.
t. Penghasilan bunga t. Interest income
Pendapatan bunga dari aset keuangan pada nilai Interest income from financial assets at FVTPL is
wajar melalui laba rugi dimasukkan dalam included in the net fair value gains/(losses) on
keuntungan/(kerugian) nilai wajar bersih atas aset these assets. Interest income on financial assets at
tersebut. Pendapatan bunga dari aset keuangan amortised cost and financial assets at FVOCI
pada biaya perolehan diamortisasi dan aset calculated using the effective interest method is
keuangan pada nilai wajar melalui penghasilan recognised in the consolidated statement of profit
komprehensif lain yang dihitung dengan or loss as part of other income.
menggunakan metode suku bunga efektif diakui
dalam laporan laba rugi konsolidasian sebagai
bagian dari pendapatan lain.
Pendapatan bunga dihitung dengan menerapkan Interest income is calculated by applying the
suku bunga efektif terhadap nilai tercatat bruto dari effective interest rate to the gross carrying amount
aset keuangan, kecuali untuk aset keuangan yang of a financial asset, except for financial assets that
kemudian mengalami penurunan nilai kredit. Untuk subsequently become credit-impaired. For credit
aset keuangan yang mengalami penurunan nilai impaired financial assets, the effective interest rate
kredit, suku bunga efektif diterapkan ke nilai is applied to the net carrying amount of the financial
tercatat bersih dari aset keuangan (setelah asset (after the deduction of the loss allowance).
dikurangi penyisihan kerugian).
Pendapatan bunga disajikan sebagai pendapatan Interest income is presented as finance income
keuangan yang diperoleh dari aset keuangan yang where it is earned from financial assets that are
dimiliki untuk tujuan pengelolaan kas. Pendapatan held for cash management purposes. Any other
bunga lainnya dimasukkan ke dalam pendapatan interest income is included in other income.
lain.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
446
Page 449
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/38 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
u. Provisi u. Provisions
Provisi diakui jika Grup memiliki kewajiban kini Provisions are recognised when the Group has a
(baik bersifat hukum maupun bersifat konstruktif) present obligation (legal or constructive) where, as
sebagai akibat peristiwa masa lalu, besar a result of a past event, it is probable that an
kemungkinannya penyelesaian kewajiban tersebut outflow of resources embodying economic benefits
mengakibatkan arus keluar sumber daya yang will be required to settle the obligation and a
mengandung manfaat ekonomi dan estimasi yang reliable estimate can be made of the amount of the
andal mengenai jumlah kewajiban tersebut dapat obligation.
dibuat.
Provisi ditelaah pada setiap tanggal pelaporan dan Provisions are reviewed at each reporting date and
disesuaikan untuk mencerminkan estimasi terbaik adjusted to reflect the current best estimate. If it is
yang paling kini. Jika arus keluar sumber daya no longer probable that an outflow of resources
untuk menyelesaikan kewajiban kemungkinan embodying economic benefits will be required to
besar tidak terjadi, maka provisi dibatalkan. settle the obligation, the provision is reversed.
v. Imbalan kerja v. Employee benefits
i. Imbalan kerja jangka pendek i. Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits are recognised
terutang kepada karyawan. when they accrue to the employees.
ii. Imbalan pensiun dan imbalan pascakerja ii. Pension benefits and other post-
lainnya employment benefits
Grup mencadangkan jumlah minimal imbalan The Group reserve a minimal pension benefit
pensiun sesuai dengan Undang-Undang Cipta amount in accordance with Job Creation Law
Kerja No. 11/2020 (“UU Cipta Kerja”) No 11/2020 (“Job Creation Law”) (before
(sebelum 1 Januari 2021: Undang-Undang 1 January 2021: Labour Law No. 13/2003
Ketenagakerjaan No. 13/2003 (“UU (“Labour Law”)) or the Collective Labour
Ketenagakerjaan”)) atau Perjanjian Kerja Agreement (“CLA”), whichever is higher.
Bersama (“PKB”), mana yang lebih tinggi. Because the Job Creation Law and Labour
Karena UU Cipta Kerja dan UU Law or CLA determine a certain formula for
Ketenagakerjaan atau PKB menentukan calculating the minimum pension benefits
rumus tertentu untuk menghitung jumlah amount, in substance pension plans under Job
minimal pensiun, pada dasarnya, program Creation Law, Labour Law or the CLA
pensiun berdasarkan UU Cipta Kerja, UU represent defined benefit plans.
Ketenagakerjaan atau PKB adalah program
imbalan pasti.
Liabilitas imbalan pensiun merupakan nilai kini The pension benefit obligation is the present
kewajiban imbalan pasti pada tanggal neraca value of the defined benefit obligation at the
dikurangi dengan nilai wajar aset program. balance sheet date less the fair value of plan
Kewajiban imbalan pasti dihitung sekali assets. The defined benefit obligation is
setahun oleh aktuaris independen dengan calculated annually by independent actuaries
menggunakan metode projected unit credit. using the projected unit credit method. The
Nilai kini kewajiban imbalan pasti ditentukan present value of the defined benefit obligation
dengan mendiskontokan estimasi arus kas is determined by discounting the estimated
keluar masa depan dengan menggunakan future cash outflows using interest rates of
tingkat bunga obligasi pemerintah (dengan government bonds (considering currently
pertimbangan saat ini tidak ada pasar aktif there is no deep market for high-quality
untuk obligasi korporat berkualitas tinggi) corporate bonds) that are denominated in
dalam mata uang Rupiah sesuai dengan mata Rupiah in which the benefits will be paid and
uang dimana imbalan tersebut akan that have terms to maturity approximating the
dibayarkan dan yang memiliki jangka waktu terms to the related pension obligation.
yang kurang lebih sama dengan waktu jatuh
tempo liabilitas imbalan pensiun yang
bersangkutan.
2022 Annual Report & Sustainability Report
447 PT Krakatau Steel (Persero) Tbk
Page 450
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/39 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
v. Imbalan kerja (lanjutan) v. Employee benefits (continued)
ii. Imbalan pensiun dan imbalan pascakerja ii. Pension benefits and other post-
lainnya (lanjutan) employment benefits (continued)
Keuntungan dan kerugian aktuarial yang Actuarial gains and losses arising from
timbul dari penyesuaian dan perubahan dalam experience adjustments and changes in
asumsi-asumsi aktuarial dibebankan atau actuarial assumptions are charged or credited
dikreditkan ke ekuitas pada pos pendapatan to equity in other comprehensive income in the
komprehensif lain pada periode terjadinya. period in which they arise.
Biaya jasa lalu diakui secara langsung di laba- Past service costs are recognised immediately
rugi. Keuntungan dan kerugian dari kurtailmen in profit or loss. Gains or losses on the
atau penyelesaian program manfaat pasti curtailment or settlement of a defined benefit
diakui di laba rugi ketika kurtailmen atau plan are recognised in profit or loss when the
penyelesaian tersebut terjadi. curtailment or settlement occurs.
Grup juga memberikan imbalan kerja jangka The Group also provides long-term employee
panjang selain pensiun yang meliputi cuti benefits other than pension, which include
berimbalan jangka panjang dan kesetiaan long-term compensation leave and service
yang tidak didanai. Beban atas imbalan kerja rewards which are unfunded. The cost of
jangka panjang lainnya ditentukan dengan providing other long-term employee benefits is
metode projected unit credit. Jumlah nilai determined using the projected unit credit
bersih dari biaya jasa kini, biaya bunga bersih method. The net total of service cost, net
atas liabilitas/(aset) imbalan pasti bersih dan interest on the net defined benefit
pengukuran kembali liabilitas/(aset) imbalan liability/(asset) and remeasurements of the net
pasti bersih diakui pada laba rugi tahun defined benefit liability/(asset) are recognised
berjalan. in profit or loss in the current year.
Untuk program iuran pasti, Grup membayar For defined contribution plans, the Group pays
iuran kepada program asuransi pensiun yang contributions to publicly or privately
dikelola oleh publik atau swasta, dengan administered pension insurance plans on a
dasar wajib, kontraktual dan sukarela. Grup mandatory, contractual or voluntary basis. The
tidak memiliki kewajiban membayar lebih Group has no further payment obligations
lanjut jika iuran tersebut telah dibayarkan. once the contributions have been paid. The
Iuran tersebut diakui sebagai beban imbalan contributions are recognised as employee
kerja ketika jatuh tempo. Iuran dibayar di muka benefit expenses when they become due.
diakui sebagai aset sepanjang pengembalian Prepaid contributions are recognised as an
dana atau pengurangan pembayaran masa asset to the extent that a cash refund or
depan dimungkinkan. reduction in future payments is available.
iii. Pesangon pemutusan kontrak kerja iii. Termination benefits
Pesangon pemutusan kontrak kerja Termination benefits are payable when
dibayarkan ketika pekerja diberhentikan, atau employment is terminated by the Group before
ketika pekerja menerima penawaran the normal retirement date, or when an
mengundurkan diri secara sukarela. Grup employee accepts voluntary redundancy in
mengakui pesangon pemutusan kontrak kerja exchange for certain benefits. The Group
pada tanggal yang lebih dahulu dari: (i) ketika recognises termination benefits at the earlier
Grup tidak bisa lagi membatalkan penawaran of the following dates: (i) when the Group can
pesangon; dan (ii) ketika Grup mengakui biaya no longer withdraw the offer of those benefits;
untuk restrukturisasi yang berada dalam and (ii) when the Group recognises costs for a
lingkup PSAK No. 57 “Provisi, Liabilitas restructuring that is within the scope of SFAS
Kontinjensi dan Aset Kontinjensi” dan No. 57 “Provisions, Contingent Liabilities and
melibatkan pembayaran pesangon Contingent Assets” and involves the payment
pemutusan kontrak kerja. Dalam hal of termination benefits. In the case of an offer
penawaran pengunduran diri secara sukarela, made to encourage voluntary redundancy, the
pesangon pemutusan kontrak kerja diukur termination benefits are measured based on
berdasarkan ekspektasi jumlah karyawan the number of employees expected to accept
yang menerima penawaran tersebut. the offer. Benefits falling due more than 12
Pesangon pemutusan kontrak kerja yang jatuh months after the reporting date are discounted
tempo lebih dari 12 bulan setelah tanggal to their present value.
pelaporan didiskontokan ke nilai kini.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
448
Page 451
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/40 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
w. Perpajakan w. Taxation
Pajak final Final tax
Untuk penghasilan yang menjadi subjek pajak For income which is subject to final tax, tax
penghasilan final, beban pajak diakui secara expenses are recognised proportionally with the
proporsional dengan jumlah pendapatan akuntansi accounting revenue recognised and presented
yang diakui dan disajikan terpisah dari pajak separately from income tax, as such tax does not
penghasilan dikarenakan pajak tersebut tidak satisfy the criteria of income tax.
memenuhi kriteria sebagai pajak penghasilan.
Pajak kini dan pajak tangguhan Current tax and deferred tax
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and deferred
tangguhan. Pajak diakui dalam laba rugi, kecuali tax. Tax is recognised in profit or loss, except to the
jika pajak tersebut terkait dengan transaksi atau extent that it relates to items recognised in other
kejadian yang diakui di penghasilan komprehensif comprehensive income or directly in equity. In this
lain atau langsung diakui ke ekuitas. Dalam hal ini, case, tax is also recognised in other
pajak tersebut masing-masing diakui dalam comprehensive income or directly in equity,
penghasilan komprehensif lain atau ekuitas. respectively.
Beban pajak kini dihitung berdasarkan peraturan The current income tax charge is calculated on the
perpajakan yang berlaku pada tanggal pelaporan basis of the tax laws enacted as at the reporting
keuangan dan dihitung berdasarkan tarif pajak date and computed using the prevailing tax rates.
yang berlaku. Manajemen secara periodik Management periodically evaluates the positions
mengevaluasi posisi yang diambil dalam Surat taken in Annual Tax Returns with respect to
Pemberitahuan Tahunan sehubungan dengan situations in which the applicable tax regulations
situasi dimana aturan pajak yang berlaku are subject to interpretation. It establishes a
membutuhkan interpretasi atas peraturan pajak provision where appropriate on the basis of the
yang berlaku. Jika perlu, manajemen menentukan amounts expected to be paid to the tax authorities.
provisi dibentuk berdasarkan jumlah yang
diharapkan akan dibayar pada otoritas pajak.
Aset dan liabilitas pajak tangguhan diakui Deferred tax assets and liabilities are recognised
menggunakan metode liabilitas atas konsekuensi using the liability method for the future tax
pajak pada masa mendatang yang timbul dari consequences attributable to differences between
perbedaan jumlah tercatat aset dan liabilitas the carrying amounts of existing assets and
menurut laporan keuangan konsolidasian dengan liabilities in the consolidated financial statements
dasar pengenaan pajak aset dan liabilitas pada and their respective tax bases at each reporting
setiap tanggal pelaporan. Liabilitas pajak date. Deferred tax liabilities are recognised for all
tangguhan diakui untuk semua perbedaan taxable temporary differences and deferred tax
temporer kena pajak dan aset pajak tangguhan assets are recognised for deductible temporary
diakui untuk perbedaan temporer yang boleh differences and accumulated tax losses to the
dikurangkan dan akumulasi rugi fiskal, sepanjang extent that it is probable that taxable profit will be
besar kemungkinan perbedaan temporer yang available in future years against which the
boleh dikurangkan dan akumulasi rugi fiskal deductible temporary differences and accumulated
tersebut dapat dimanfaatkan untuk mengurangi tax losses can be utilised.
laba kena pajak pada masa depan.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
ulang pada akhir setiap periode pelaporan dan reviewed at the end of each reporting period and
diturunkan apabila laba fiskal mungkin tidak reduced to the extent that it is no longer probable
memadai untuk mengkompensasi sebagian atau that sufficient taxable profit will be available to
semua manfaat aset pajak tangguhan tersebut. allow the benefit of part or all of that deferred tax
Pada akhir setiap periode pelaporan, Grup menilai asset to be utilised. At the end of each reporting
kembali aset pajak tangguhan yang tidak diakui. period, the Group reassesses unrecognised
Grup mengakui aset pajak tangguhan yang deferred tax assets. The Group recognises
sebelumnya tidak diakui apabila besar previously unrecognised deferred tax assets to the
kemungkinan bahwa laba fiskal pada masa depan extent that it has become probable that future
akan tersedia untuk pemulihannya. taxable profit will allow the deferred tax assets to
be recovered.
2022 Annual Report & Sustainability Report
449 PT Krakatau Steel (Persero) Tbk
Page 452
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/41 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
w. Perpajakan (lanjutan) w. Taxation (continued)
Pajak kini dan pajak tangguhan (lanjutan) Current tax and deferred tax (continued)
Pajak tangguhan dihitung dengan menggunakan Deferred tax is calculated at the tax rates that have
tarif pajak yang berlaku atau secara substansial been enacted or substantively enacted at the
telah berlaku pada tanggal pelaporan yang reporting date and are expected to apply to taxable
diperkirakan akan diterapkan atas laba kena pajak profit of the periods which the temporary
pada periode dimana perbedaan temporer differences are expected to reverse. Changes in
diperkirakan akan dibalik. Perubahan nilai tercatat the carrying amount of deferred tax assets and
aset dan liabilitas pajak tangguhan yang liabilities due to a change in tax rates are charged
disebabkan oleh perubahan tarif pajak dibebankan to current year operations, except to the extent that
pada usaha tahun berjalan, kecuali untuk they relate to items previously charged or credited
transaksi-transaksi yang sebelumnya telah to equity.
langsung dibebankan atau dikreditkan ke ekuitas.
Aset dan liabilitas pajak tangguhan disajikan Deferred tax assets and liabilities are offset in the
secara saling hapus dalam laporan posisi consolidated statements of financial position,
keuangan konsolidasian, kecuali aset dan liabilitas except if they are for different legal entities,
pajak tangguhan untuk entitas yang berbeda, consistent with the presentation of current tax
sesuai dengan penyajian aset dan liabilitas pajak assets and liabilities.
kini.
x. Laba per saham x. Earnings per share
Laba per saham dasar dihitung dengan membagi Basic earnings per share amounts are computed
laba tahun berjalan yang dapat diatribusikan by dividing the profit for the year attributable to
kepada pemilik entitas induk dengan jumlah rata- owners of the parent entity by the weighted
rata tertimbang saham biasa yang beredar pada average number of ordinary shares outstanding
tahun berjalan. during the year.
Laba per saham dilusian dihitung dengan Diluted earnings per share are calculated by
menyesuaikan jumlah rata-rata tertimbang saham adjusting the weighted average number of ordinary
biasa yang beredar dengan dampak dari semua shares outstanding to assume conversion of all
efek berpotensi saham biasa yang dilutif yang dilutive potential ordinary shares owned by the
dimiliki perusahaan, yaitu obligasi wajib konversi. Company, which is mandatory convertible bond.
Untuk tujuan perhitungan laba per saham dilusian, For the purposes of calculating diluted earnings per
entitas menyesuaikan laba atau rugi yang dapat share, profit or loss attributable to the Company’s
diatribusikan kepada pemegang saham biasa ordinary equity holders will be adjusted for the
Perusahaan dengan efek setelah pajak bunga after-tax effects of interest recognised during the
yang diakui dalam tahun tersebut terkait dengan year on mandatory convertible bond.
obligasi wajib konversi.
y. Aset takberwujud y. Intangible assets
Aset takberwujud Grup terdiri dari biaya Intangible assets of the Group consist of the cost
perpanjangan hak atas tanah dan sistem informasi of the land right extension and the management
manajemen. information system.
Aset takberwujud diukur sebesar nilai perolehan Intangible assets are measured on initial
pada pengakuan awal. Setelah pengakuan awal, recognition at cost. Following the initial recognition,
aset takberwujud dicatat pada nilai perolehan intangible assets are carried at cost less any
dikurangi akumulasi amortisasi dan penurunan accumulated amortisation and impairment loss, if
nilai, jika ada. Aset takberwujud diamortisasi any. An intangible asset is amortised over the
selama umur manfaat ekonomi aset dan dievaluasi asset’s useful economic life and assessed for
apabila terdapat indikator adanya penurunan nilai impairment whenever there is an indication that the
untuk aset takberwujud. Periode dan metode intangible asset may be impaired. The amortisation
amortisasi untuk aset takberwujud direviu period and the amortisation method for an
setidaknya setiap akhir tahun buku. intangible assets are reviewed at least at each
financial year-end.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
450
Page 453
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/42 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
y. Aset takberwujud (lanjutan) y. Intangible assets (continued)
Aset takberwujud dihentikan pengakuannya pada An intangible asset shall be derecognised:
saat:
i. dilepaskan; atau i. on disposal; or
ii. ketika tidak ada manfaat ekonomis di masa ii. when no future economic benefits are
depan yang dapat diharapkan dari expected from its use or disposal.
penggunaan atau penjualan aset tersebut.
z. Aset tidak lancar (atau kelompok lepasan) z. Non-current assets (or disposal group) held
dimiliki untuk dijual dan operasi yang for sale and discontinued operations
dihentikan
Aset tidak lancar (atau kelompok lepasan) Non-current assets (or disposal group) are
diklasifikasikan sebagai aset dimiliki untuk dijual classified as assets held for sale when their
ketika nilai tercatatnya akan dipulihkan terutama carrying amount is to be recovered principally
melalui transaksi penjualan daripada melalui through a sale transaction rather than through
pemakaian berlanjut dan penjualannya sangat continuing use and a sale is considered highly
mungkin terjadi. Aset ini dicatat pada nilai yang probable. They are stated at the lower of carrying
lebih rendah antara jumlah tercatat dan nilai wajar amount and fair value less costs to sell, except for
setelah dikurangi biaya untuk menjual, kecuali assets such as deferred tax assets, assets arising
untuk aset-aset seperti aset pajak tangguhan, aset from employee benefits, financial assets and
yang terkait dengan imbalan kerja, aset keuangan investment property that are carried at fair value,
dan properti investasi yang dicatat pada nilai wajar, which are specifically exempt from this
yang secara khusus dikecualikan dari persyaratan requirement.
ini.
Kerugian penurunan nilai awal atau selanjutnya An impairment loss is recognised for any initial or
diakui atas penurunan nilai aset (atau kelompok subsequent write-down of the asset (or disposal
lepasan) ke nilai wajar dikurangi dengan biaya group) to fair value less costs to sell. A gain is
untuk menjual aset. Keuntungan diakui atas recognised for any subsequent increases in fair
peningkatan nilai wajar dikurangi biaya untuk value less costs to sell of an asset (or disposal
menjual aset (atau kelompok lepasan), tetapi tidak group), but not in excess of any cumulative
boleh melebihi akumulasi rugi penurunan nilai yang impairment loss previously recognised. A gain or
telah diakui sebelumnya. Keuntungan atau loss not previously recognised by the date of the
kerugian yang sebelumnya tidak diakui pada sale of the non-current asset (or disposal group)
tanggal penjualan aset tidak lancar (atau kelompok is recognised at the date of derecognition.
lepasan) diakui pada tanggal penghentian
pengakuan.
Aset tidak lancar (termasuk yang merupakan Non-current assets (including those that are part
bagian dari kelompok lepasan) tidak boleh of a disposal group) are not depreciated or
disusutkan atau diamortisasi selama diklasifikasikan amortised while they are classified as held for
sebagai dimiliki untuk dijual. Bunga dan beban sale. Interest and other expenses attributable to
lainnya yang dapat diatribusikan pada liabilitas dari the liabilities of a disposal group classified as held
kelompok lepasan yang diklasifikasikan sebagai for sale continue to be recognised.
dimiliki untuk dijual tetap diakui.
Aset tidak lancar yang diklasifikasikan sebagai Non-current assets classified as held for sale and
dimiliki untuk dijual dan aset dalam kelompok the assets of a disposal group classified as held
lepasan yang dimiliki untuk dijual disajikan secara for sale are presented separately from the other
terpisah dari aset lainnya dalam laporan posisi assets in the statements of financial position. The
keuangan. Liabilitas dalam kelompok lepasan yang liabilities of a disposal group classified as held for
diklasifikasikan sebagai dimiliki untuk dijual sale are presented separately from other liabilities
disajikan secara terpisah dari liabilitas lainnya in the statements of financial position.
dalam laporan posisi keuangan.
2022 Annual Report & Sustainability Report
451 PT Krakatau Steel (Persero) Tbk
Page 454
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/43 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
z. Aset tidak lancar (atau kelompok lepasan) z. Non-current assets (or disposal group) held
dimiliki untuk dijual dan operasi yang for sale and discontinued operations
dihentikan (lanjutan) (continued)
Operasi yang dihentikan adalah komponen entitas A discontinued operation is a component of the
yang telah dilepaskan atau diklasifikasikan sebagai entity that has been disposed of or is classified as
dimiliki untuk dijual dan mewakili lini usaha atau held for sale and that represents a separate major
area geografis operasi utama yang terpisah, line of business or geographical area of
merupakan bagian dari suatu rencana tunggal operations, is part of a single coordinated plan to
terkoordinasi untuk melepaskan lini usaha atau dispose of such a line of business or area of
area operasi, atau merupakan suatu entitas anak operations, or is a subsidiary acquired exclusively
yang diperoleh secara khusus dengan tujuan dijual with a view to resale. The results of discontinued
kembali. Hasil dari operasi yang dihentikan operations are presented separately in the
disajikan secara terpisah dalam laporan laba rugi statements of comprehensive income.
komprehensif.
aa. Utang usaha dan utang lain-lain aa. Trade and other payables
Utang usaha dan utang lain-lain terutama adalah Trade and other payables are mainly obligations to
kewajiban untuk membayar atas pembelian bahan pay for raw materials, goods and services from
baku, barang dan jasa lainnya yang telah diperoleh suppliers that have been acquired in the ordinary
dari pemasok yang dilakukan dalam transaksi course of business. Trade and other payables are
bisnis pada umumnya. Utang usaha dan utang classified as short-term liabilities if payment is due
lain-lain diklasifikasikan sebagai liabilitas jangka within one year or less. If not, they are presented
pendek apabila pembayaran jatuh tempo dalam as other long-term liabilities.
waktu satu tahun atau kurang. Jika tidak, utang
usaha dan utang lain-lain tersebut disajikan
sebagai liabilitas jangka panjang lain-lain.
Utang usaha dan utang lain-lain pada awalnya Trade and other payables are recognised initially at
diakui pada nilai wajar dan kemudian diukur pada fair value and subsequently measured at amortised
biaya perolehan diamortisasi dengan cost using the effective interest rate method.
menggunakan metode suku bunga efektif.
ab. Obligasi wajib konversi ab. Mandatory convertible bond
Komponen liabilitas pada obligasi wajib konversi The liability component of the mandatory
diakui pada awalnya sebesar nilai wajar liabilitas convertible bond is recognised initially at the fair
yang serupa. Komponen ekuitas diakui pada value of a similar liability. The equity component is
awalnya sebesar selisih antara nilai wajar obligasi recognised initially as the difference between the
wajib konversi secara keseluruhan dan nilai wajar fair value of the mandatory convertible bond as a
komponen liabilitas. Biaya transaksi yang dapat whole and the fair value of the liability component.
diatribusikan secara langsung dialokasikan pada Any directly attributable transaction costs are
komponen liabilitas dan ekuitas sesuai dengan allocated to the liability and equity components in
proporsi nilai tercatat awalnya. proportion to their initial carrying amounts.
Setelah pengakuan awal, komponen liabilitas dari Subsequent to initial recognition, the liability
obligasi wajib konversi diukur pada biaya component of the mandatory convertible bond
perolehan diamortisasi dengan menggunakan instrument is measured at amortised cost using the
metode bunga efektif. Komponen ekuitas dari effective interest method. The equity component of
obligasi wajib konversi tidak diukur kembali setelah the mandatory convertible bond is not remeasured
pengakuan awal. subsequent to initial recognition.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
452
Page 455
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/44 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
2. KEBIJAKAN AKUNTANSI PENTING (lanjutan) 2. SIGNIFICANT ACCOUNTING POLICIES (continued)
ac. Modal saham ac. Share capital
Saham biasa diklasifikasikan sebagai ekuitas. Ordinary shares are classified as equity.
Biaya tambahan yang secara langsung dapat Incremental costs directly attributable to the issue
diatribusikan kepada penerbitan saham baru atau of new shares or options are shown in equity as a
opsi disajikan pada ekuitas sebagai pengurang deduction, net of tax, from the proceeds.
penerimaan, setelah dikurangi pajak.
Ketika Perusahaan membeli modal saham ekuitas When the Company purchases the Company’s
Perusahaan (saham treasuri), imbalan yang equity share capital (treasury shares), the
dibayar, termasuk biaya tambahan yang secara consideration paid, including any directly
langsung dapat diatribusikan dikurangkan dari attributable incremental costs, is deducted from
ekuitas yang diatribusikan kepada pemilik ekuitas equity attributable to the Company’s equity holders
entitas sampai saham tersebut dibatalkan atau until the shares are cancelled or reissued. Where
diterbitkan kembali. Ketika saham biasa tersebut such ordinary shares are subsequently reissued,
selanjutnya diterbitkan kembali, imbalan yang any consideration received, net of any directly
diterima, dikurangi biaya tambahan transaksi yang attributable incremental transaction costs and the
terkait dan dampak pajak penghasilan yang terkait related income tax effects, is included in equity
dimasukkan pada ekuitas yang dapat diatribusikan attributable to the Company’s equity holders.
kepada pemilik ekuitas Perusahaan.
ad. Dividen ad. Dividends
Pembayaran dividen kepada pemegang saham Dividends distributions to the Company’s
Perusahaan diakui sebagai liabilitas dalam laporan shareholders are recognised as a liability in the
keuangan konsolidasian Grup dalam periode Group’s consolidated financial statements in the
dimana pembagian dividen diumumkan. period in which the dividends are declared.
ae. Informasi segmen ae. Segment information
Untuk tujuan manajemen, Grup diorganisasi For management purposes, the Group is organised
menjadi empat segmen operasi berdasarkan into four operating segments based
produk dan jasa yang dikelola secara independen on products and services which are independently
oleh masing-masing pengelola segmen yang managed by the respective segment managers
bertanggung jawab atas kinerja dari masing- responsible for the performance of the respective
masing segmen. Para pengelola segmen segments under their charge. The segment
melaporkan secara langsung kepada manajemen managers report directly to management who
Perusahaan yang secara teratur mengkaji hasil regularly review the segment results in order to
operasi sebagai dasar untuk mengalokasikan allocate resources to the segments and to assess
sumber daya ke masing-masing segmen dan untuk the segment performance. Additional disclosures
menilai kinerja segmen. Pengungkapan tambahan on each of these segments are shown in the notes
pada masing-masing segmen terdapat dalam to the consolidated financial statements, including
catatan atas laporan keuangan konsolidasian, the factors used to identify the reportable segments
termasuk faktor yang digunakan untuk and the measurement basis of the segment
mengidentifikasi segmen yang dilaporkan dan information.
dasar pengukuran informasi segmen.
Segmen ditentukan sebelum saldo dan transaksi Segments are determined before intragroup
intragrup dieliminasi sebagai bagian dari proses balances and transactions are eliminated as part of
konsolidasian. the consolidation process.
2022 Annual Report & Sustainability Report
453 PT Krakatau Steel (Persero) Tbk
Page 456
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/45 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. ESTIMASI, ASUMSI DAN PERTIMBANGAN 3. CRITICAL ACCOUNTING ESTIMATES,
AKUNTANSI YANG PENTING ASSUMPTIONS AND JUDGEMENTS
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated financial
mengharuskan manajemen untuk membuat statements requires management to make judgements,
pertimbangan, estimasi dan asumsi yang estimates and assumptions that affect the reported
mempengaruhi jumlah pendapatan, beban, aset dan amounts of revenues, expenses, assets and liabilities
liabilitas, pengungkapan nilai aset dan liabilitas and the disclosure of contingent assets and liabilities at
kontinjensi pada akhir periode pelaporan. Estimasi, the end of the reporting period. Estimates, assumptions
asumsi dan pertimbangan akan dievaluasi secara and judgements are continually evaluated and are
berkelanjutan dan didasarkan pada pengalaman masa based on historical experience and other factors,
lalu dan faktor-faktor lainnya, termasuk ekspektasi including expectations of future events that are believed
terhadap kejadian masa depan yang diyakini cukup to be reasonable under circumstances.
beralasan dalam situasi tertentu.
Grup telah mengidentifikasi hal-hal berikut dimana The Group has identified the following matters under
diperlukan pertimbangan, estimasi dan asumsi which significant judgements, estimates and
signifikan dan dimana hasil aktual dapat berbeda dari assumptions are made and where actual results may
estimasi tersebut jika menggunakan asumsi dan differ from these estimates under different assumptions
kondisi yang berbeda dan dapat mempengaruhi secara and conditions and may materially affect the
material hasil keuangan atau posisi keuangan consolidated financial results or financial position of the
konsolidasian Grup yang dilaporkan dalam tahun Group reported in future years.
mendatang.
Provisi atas kerugian kredit ekspektasian piutang usaha Provision for ECL of trade receivables
Grup menggunakan model roll-rate untuk menghitung The Group uses a roll-rate model to calculate ECL for
kerugian kredit ekspektasian piutang usaha. Tingkat trade receivables. The roll-rates are based on days past
provisi adalah berdasarkan hari jatuh tempo atas due for groupings of various customer segments that
kelompok segmen pelanggan yang mempunyai have similar credit risk characteristics (e.g., by
karakteristik risiko kredit yang serupa (misalnya geography, product type, customer type and/or rating,
berdasarkan geografi, tipe produk, tipe dan/atau and coverage by Letter of Credit (“L/C”) and other
peringkat pelanggan dan nilai pertanggungan dari forms).
Letter of Credit (“L/C”) dan bentuk lain).
Model roll-rate pada mulanya didasarkan pada tingkat The roll-rate model is initially based on the Group’s
gagal bayar historis Grup yang diobservasi. Grup akan historical observed default rates. The Group will
memperbaharui roll-rate untuk menyesuaikan calibrate the roll-rate to adjust the historical credit loss
pengalaman kerugian kredit historis dengan informasi experience with forward-looking information. For
forward-looking. Sebagai contoh, jika perkiraan atas instance, if forecast economic conditions are expected
kondisi ekonomi diperkirakan memburuk selama tahun to deteriorate over the next year, which can lead to an
depan, yang dapat menyebabkan meningkatnya jumlah increased number of defaults, the historical default
gagal bayar, tingkat gagal bayar historis disesuaikan. rates are adjusted. At every reporting date, the
Pada setiap tanggal pelaporan, tingkat gagal bayar historically observed default rates are updated and
historis diperbaharui dan perubahan estimasi forward- changes in the forward-looking estimates are analysed.
looking dianalisis.
Penilaian atas korelasi antara tingkat gagal bayar The assessment of the correlation between historical
historis yang diobservasi, perkiraan atas kondisi observed default rates, and forecast economic
ekonomi dan kerugian kredit ekspektasian merupakan conditions and ECL is a significant estimate. The
estimasi yang signifikan. Jumlah kerugian kredit amount of ECL is sensitive to changes in circumstances
ekspektasian paling dipengaruhi oleh perubahan and forecast economic conditions. The Group’s
keadaan dan perkiraan kondisi ekonomi. Pengalaman historical credit loss experience and forecast of
kerugian kredit historis Grup dan perkiraan kondisi economic conditions may also not be representative of
ekonomi juga mungkin tidak menggambarkan gagal customer’s actual default in the future.
bayar aktual pelanggan di masa yang akan datang.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
454
Page 457
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/46 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. ESTIMASI, ASUMSI DAN PERTIMBANGAN 3. CRITICAL ACCOUNTING ESTIMATES,
AKUNTANSI YANG PENTING (lanjutan) ASSUMPTIONS AND JUDGEMENTS (continued)
Revaluasi tanah Revaluation of land
Grup mengukur tanah pada jumlah revaluasian dengan The Group measures land at revalued amounts, with
perubahan pada nilai wajar diakui dalam penghasilan changes in fair value being recognised in other
komprehensif lain. Grup melibatkan penilai independen comprehensive income. The Group engaged an
dalam menentukan nilai wajar tanah. Nilai wajar tanah independent valuation specialist to assess the fair value
ditentukan berdasarkan bukti pasar dengan of land. The fair value of land was valued with reference
menggunakan harga yang dapat diperbandingkan dan to market-based evidence, using comparable prices
disesuaikan terhadap faktor-faktor pasar spesifik adjusted for specific market factors such as nature,
seperti sifat, lokasi dan kondisi aset tersebut. location and condition of the asset.
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other
ketidakpastian lain pada tanggal pelaporan yang key sources of estimation uncertainty at the reporting
memiliki risiko signifikan bagi penyesuaian yang date that have a significant risk of causing a material
material terhadap nilai tercatat aset dan liabilitas untuk adjustment to the carrying amounts of assets and
periode berikutnya diungkapkan di bawah ini. Grup liabilities within the next financial period are disclosed
mendasarkan asumsi dan estimasi pada parameter below. The Group based its assumptions and estimates
yang tersedia pada saat laporan keuangan on parameters available when the consolidated
konsolidasian disusun. Asumsi dan situasi mengenai financial statements were prepared. Existing
perkembangan masa depan mungkin berubah akibat circumstances and assumptions about future
perubahan pasar atau situasi di luar kontrol Grup. developments may change due to market changes or
Perubahan tersebut dicerminkan dalam asumsi terkait circumstances arising beyond the Group’s control.
pada saat terjadinya. Such changes are reflected in the assumptions when
they occur.
Cadangan penurunan nilai pasar dan keusangan Allowance for a decline in market values and
persediaan obsolescence of inventories
Cadangan penurunan nilai realisasi bersih dan Allowance for a decline in net realisable value and
keusangan persediaan diestimasi berdasarkan fakta obsolescence of inventories is estimated based on the
dan situasi yang tersedia, termasuk namun tidak best available facts and circumstances, including but
terbatas kepada, kondisi fisik persediaan yang dimiliki, not limited to, the owned inventories’ physical condition,
harga jual pasar, estimasi biaya penyelesaian dan their market selling prices, estimated costs of
estimasi biaya yang timbul untuk penjualan. Cadangan completion and estimated costs to be incurred for their
dievaluasi kembali dan disesuaikan jika terdapat sales. The allowance is re-evaluated and adjusted as
tambahan informasi yang mempengaruhi jumlah yang additional information received affects the amount
diestimasi. estimated.
Estimasi masa manfaat aset tetap Estimating useful lives of fixed assets
Grup mengestimasi masa manfaat ekonomis aset tetap The Group estimates the economic useful lives of its
berdasarkan utilisasi yang diharapkan dari aset dan fixed assets based on expected asset utilisation as
didukung dengan rencana dan strategi usaha dan anchored on business plans and strategies that also
perilaku pasar. Estimasi dari masa manfaat aset tetap consider expected market behaviour. The estimation of
adalah berdasarkan penelaahan Grup terhadap praktik the useful lives of fixed assets is based on the Group’s
industri, evaluasi teknis internal dan pengalaman untuk assessment of industry practice, internal technical
aset yang setara. Estimasi masa manfaat ditelaah evaluation and experience with similar assets. The
minimum setiap akhir tahun pelaporan dan diperbarui estimated useful lives are reviewed at least each
jika ekspektasi berbeda dari estimasi sebelumnya financial year-end and are updated if expectations differ
dikarenakan pemakaian dan kerusakan fisik, from previous estimates due to physical wear and tear,
keusangan secara teknis atau komersial dan technical or commercial obsolescence and legal or
pembatasan hukum atau lainnya atas penggunaan dari other limitations on the use of the assets. It is possible,
aset. Tetapi, adalah mungkin, hasil di masa depan dari however, that future results of operations could be
operasi dapat dipengaruhi secara material oleh materially affected by changes in the estimates brought
perubahan-perubahan dalam estimasi yang about by changes in the factors mentioned above.
diakibatkan oleh perubahan faktor-faktor yang
disebutkan di atas.
2022 Annual Report & Sustainability Report
455 PT Krakatau Steel (Persero) Tbk
Page 458
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/47 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. ESTIMASI, ASUMSI DAN PERTIMBANGAN 3. CRITICAL ACCOUNTING ESTIMATES,
AKUNTANSI YANG PENTING (lanjutan) ASSUMPTIONS AND JUDGEMENTS (continued)
Estimasi masa manfaat aset tetap (lanjutan) Estimating useful lives of fixed assets (continued)
Grup mengestimasi masa manfaat ekonomis aset tetap The Group estimates the economic useful lives of these
antara 2 sampai dengan 50 tahun. Ini adalah umur yang fixed assets to be within 2 to 50 years. These are
secara umum diharapkan dalam industri dimana Grup common life expectancies applied in the industries
menjalankan bisnisnya. Perubahan tingkat pemakaian where the Group conducts its businesses. Changes in
dan perkembangan teknologi dapat mempengaruhi the expected level of usage and technological
masa manfaat ekonomis dan nilai sisa aset, dan development could impact the economic useful lives
karenanya biaya penyusutan masa depan mungkin and the residual values of these assets, and therefore
direvisi. future depreciation charges could be revised.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
Jumlah nilai yang dapat dipulihkan kembali dari sebuah The recoverable amount of a cash-generating asset or
aset atau kelompok aset penghasil kas diukur group of assets is measured at the higher of its fair
berdasarkan nilai yang lebih tinggi antara nilai wajar value less costs of disposal or value in use. The
dikurangi biaya untuk menjual atau nilai pakai. determination of fair value less costs of disposal or
Penentuan nilai wajar dikurangi biaya untuk menjual value in use requires management to make estimates
atau nilai pakai mewajibkan manajemen untuk and assumptions regarding expected production levels,
membuat estimasi dan asumsi atas tingkat produksi sales volumes, raw material prices (considering current
yang diharapkan, volume penjualan, harga bahan baku and historical prices, price trends and related factors),
(mempertimbangkan harga saat ini dan harga masa operating costs, discount rate and future capital
lalu, tren harga, dan faktor-faktor terkait), biaya operasi, expenditure. These estimates and assumptions are
tingkat diskonto dan belanja modal di masa depan. subject to risk and uncertainty, and hence there is a
Estimasi dan asumsi ini terpapar risiko dan possibility that changes in circumstances will alter these
ketidakpastian, sehingga terdapat kemungkinan projections, which may have an impact on the
perubahan situasi yang dapat mengubah proyeksi ini, recoverable amount of the assets. In such
sehingga dapat mempengaruhi nilai aset yang dapat circumstances, some or all of the carrying values of the
dipulihkan kembali. Dalam keadaan seperti itu, assets may be further impaired or the impairment
sebagian atau seluruh nilai tercatat aset mungkin akan charges may be reduced with the impact being
mengalami penurunan nilai lebih lanjut atau terjadi recorded in profit or loss.
pengurangan rugi penurunan nilai yang dampaknya
akan dicatat dalam laba rugi.
Pensiun dan imbalan kerja Pension and employee benefits
Biaya program pensiun manfaat pasti dan imbalan kerja The cost of defined benefit pension plans and other
jangka panjang lainnya serta nilai kini kewajiban long-term employee benefits and the present value of
imbalan kerja ditentukan dengan menggunakan the defined benefit obligation are determined using
penilaian aktuarial. Penilaian aktuarial melibatkan actuarial valuations. An actuarial valuation involves
penentuan berbagai asumsi, termasuk penentuan making various assumptions, which include the
tingkat diskonto, tingkat kenaikan gaji masa depan, determination of the discount rate, future salary
tingkat mortalitas, tingkat pengunduran diri karyawan, increases, mortality rates, employee turnover rate,
tingkat kecacatan dan tingkat hasil yang diharapkan disability rate and the expected rate of return on plan
dari aset program. Karena kerumitan penilaian, asumsi assets. Due to the complexity of the valuation, the
yang mendasari dan sifat jangka panjangnya, underlying assumptions and its long-term nature, a
kewajiban manfaat pasti sangat sensitif terhadap defined benefit obligation is highly sensitive to changes
perubahan asumsi-asumsi tersebut. Seluruh asumsi in these assumptions. All assumptions are reviewed at
ditelaah setiap akhir tahun pelaporan. the end of the reporting year.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
456
Page 459
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/48 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. ESTIMASI, ASUMSI DAN PERTIMBANGAN 3. CRITICAL ACCOUNTING ESTIMATES,
AKUNTANSI YANG PENTING (lanjutan) ASSUMPTIONS AND JUDGEMENTS (continued)
Pensiun dan imbalan kerja (lanjutan) Pension and employee benefits (continued)
Dalam menentukan tingkat diskonto yang sesuai, In determining the appropriate discount rate,
manajemen memperhitungkan tingkat bunga (pada management considers the market yields (at the end of
akhir tahun pelaporan) dari obligasi pemerintah dalam reporting year) on Indonesian Rupiah government
Rupiah. Grup menggunakan tingkat diskonto tunggal bonds. The Group uses a single discount rate for each
untuk masing-masing entitas dalam Grup yang entity within the Group that reflects the estimated
mencerminkan rata-rata perkiraan jadwal pembayaran average timing of benefit payments and the currency in
imbalan dan mata uang yang digunakan dalam which the benefits are to be paid. The mortality rate is
membayar imbalan. Tingkat mortalitas adalah based on publicly available mortality tables. The future
berdasarkan tabel mortalitas yang tersedia pada salary increase is based on the Group’s long-term
publikasi. Tingkat kenaikan gaji masa depan business plan which is also influenced by expected
didasarkan pada rencana kerja jangka panjang Grup future inflation rates for the country.
yang juga dipengaruhi oleh tingkat inflasi masa depan
yang diharapkan di dalam suatu negara.
Walaupun Grup berkeyakinan bahwa asumsi tersebut While the Group believes that its assumptions are
adalah wajar dan sesuai, perbedaan signifikan pada reasonable and appropriate, significant differences in
hasil aktual atau perubahan signifikan dalam asumsi the Group’s actual experiences or significant changes
yang ditetapkan Grup dapat mempengaruhi secara in the Group’s assumptions may materially affect its
material liabilitas diestimasi atas pensiun dan imbalan estimated liabilities for pension and employee benefits
kerja dan beban imbalan kerja bersih. and net employee benefits expense.
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan, termasuk yang timbul dari rugi Deferred tax assets, including those arising from tax
fiskal, dan perbedaan temporer lainnya, diakui hanya losses carried forward and temporary differences, are
apabila dianggap lebih mungkin daripada tidak bahwa recognised only where it is considered more likely than
mereka dapat diterima kembali, dimana hal ini not that they will be recovered, which depends on the
tergantung pada kecukupan pembentukan laba kena generation of sufficient future taxable profits. Similar to
pajak di masa depan. Sama seperti “penurunan nilai “impairment of non-financial assets” discussed above,
aset non-keuangan” didiskusikan di atas, asumsi atas assumptions about the generation of future taxable
pembentukan laba kena pajak sangat dipengaruhi oleh profits are heavily affected by management’s estimates
estimasi dan asumsi manajemen atas tingkat produksi and assumptions regarding the expected production
yang diharapkan, volume penjualan, harga penjualan, levels, sales volumes, sales prices, etc, which are
dan lain-lain, yang mana terpapar risiko dan subject to risk and uncertainty, and hence there is a
ketidakpastian, sehingga ada kemungkinan perubahan possibility that changes in circumstances will alter the
estimasi dan asumsi akan mengubah proyeksi laba projected future taxable profits.
kena pajak di masa mendatang.
Estimasi nilai wajar Fair value estimation
Ketika nilai wajar aset keuangan dan liabilitas When the fair values of financial assets and financial
keuangan dicatat dalam laporan posisi keuangan liabilities recorded in the consolidated statement of
konsolidasian tidak dapat diukur berdasarkan harga financial position cannot be measured based on quoted
dikutip dalam pasar aktif, nilai wajar ditentukan prices in active markets, their fair value is measured
menggunakan teknik penilaian yang mencakup model using valuation techniques including Discounted Cash
Diskonto Arus Kas (“DAK”). Input untuk model ini Flow (“DCF”) models. The inputs to these models are
diambil dari pasar yang dapat diobservasi dimana taken from observable markets where possible, but
memungkinkan, tetapi tidak mudah dilakukan, where this is not feasible, a degree of judgement is
membutuhkan tingkat pertimbangan dalam required in establishing fair values. Judgements include
menentukan nilai wajar tersebut. Pertimbangan considerations of inputs such as liquidity risk, credit risk
mencakup pertimbangan atas input seperti risiko and volatility. Changes in assumptions about these
likuiditas, risiko kredit dan volatilitas. Perubahan asumsi factors could affect the reported fair value of financial
mengenai faktor-faktor tersebut dapat mempengaruhi instruments.
nilai wajar instrumen keuangan yang dilaporkan.
2022 Annual Report & Sustainability Report
457 PT Krakatau Steel (Persero) Tbk
Page 460
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/49 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
3. ESTIMASI, ASUMSI DAN PERTIMBANGAN 3. CRITICAL ACCOUNTING ESTIMATES,
AKUNTANSI YANG PENTING (lanjutan) ASSUMPTIONS AND JUDGEMENTS (continued)
Penentuan nilai derivatif Determination of derivative value
Grup memiliki komitmen untuk meningkatkan The Group has a commitment to increase the
persentase saham di perusahaan asosiasi. Dalam percentage of its ownership in its associate company.
menentukan bahwa komitmen tersebut dicatat sebagai To determine whether the commitment is accounted for
derivatif, Grup mempertimbangkan apakah as a derivative, the Group considers whether the
karakteristik dari komitmen tersebut memenuhi kriteria characteristics of the commitment meet the following
sebagai berikut: criteria:
- Tidak memerlukan investasi awal bersih atau - It requires no initial investment or an initial net
memerlukan investasi awal bersih dalam jumlah investment that is smaller than would be required
yang lebih kecil dibandingkan dengan jumlah yang for other types of contract that would be expected
diperlukan untuk kontrak serupa lain yang to have a similar response to changes in market
diperkirakan akan menghasilkan dampak yang factors;
serupa sebagai akibat perubahan faktor pasar;
- Nilainya berubah sebagai akibat dari perubahan - Its value changes in response to the change in
variabel yang telah ditentukan; dan another specified variable; and
- Diselesaikan pada tanggal tertentu di masa depan. - It will be settled at a future date.
Grup mengukur nilai wajar derivatif tersebut The Group measured derivative fair value based on the
berdasarkan selisih antara nilai wajar porsi kepemilikan difference between the fair value of percentage of
komitmen persentase saham dengan kompensasi ownership of shares commitment with the
yang harus dikeluarkan oleh Grup untuk memenuhi compensation which should be paid by the Group to
komitmen tersebut. fulfil the commitment.
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
2022 2021
Kas 184 232 Cash on hand
Kas di bank Cash in banks
Rekening Dolar AS US Dollar accounts
Pihak ketiga Third parties
Lain-lain (masing-masing
di bawah AS$1.000) 286 243 Others (each below US$1,000)
Entitas berelasi dengan Pemerintah Government-related entities
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
(“Bank Mandiri”) 7,265 2,756 (“Bank Mandiri”)
PT Bank Negara Indonesia (Persero) PT Bank Negara Indonesia
Tbk (“BNI”) 3,164 139 (Persero) Tbk (“BNI”)
Lain-lain (masing-masing
di bawah AS$1.000) 85 466 Others (each below US$1,000)
Jumlah rekening Dolar AS 10,800 3,604 Total US Dollar accounts
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
458
Page 461
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/50 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS (lanjutan) 4. CASH AND CASH EQUIVALENTS (continued)
2022 2021
Rekening Rupiah Rupiah accounts
Pihak ketiga Third parties
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Jawa Barat dan Banten Tbk
(“Bank PDJBB”) 10,059 10,553 (“Bank PDJBB”)
PT Bank Central Asia Tbk (“BCA”) 4,154 2,518 PT Bank Central Asia Tbk (“BCA”)
Lain-lain (masing-masing
di bawah AS$1.000) 2,830 4,097 Others (each below US$1,000)
Entitas berelasi dengan Pemerintah Government-related entities
Bank Mandiri 27,181 24,065 Bank Mandiri
BNI 10,810 13,833 BNI
PT Bank Syariah Indonesia (“BSI”) 2,892 6,924 PT Bank Syariah Indonesia (“BSI”)
PT Bank Rakyat Indonesia (Persero) PT Bank Rakyat Indonesia
Tbk (“BRI”) 1,779 2,975 (Persero) Tbk (“BRI”)
Lain-lain (masing-masing
di bawah AS$1.000) 885 1,491 Others (each below US$1,000)
Jumlah rekening Rupiah 60,590 66,456 Total Rupiah accounts
Rekening Euro Euro accounts
Pihak ketiga Third parties
Lain-lain (masing-masing
di bawah AS$1.000) 11 12 Others (each below US$1,000)
Entitas berelasi dengan Pemerintah Government-related entities
Bank Mandiri 1,265 1,146 Bank Mandiri
Lain-lain (masing-masing
di bawah AS$1.000) 5 30 Others (each below US$1,000)
Jumlah rekening Euro 1,281 1,188 Total Euro accounts
Jumlah kas di bank 72,671 71,248 Total cash in banks
Deposito berjangka Time deposits
Dalam Rupiah In Rupiah
Pihak ketiga Third parties
Bank PDJBB 645 2,133 Bank PDJBB
Lain-lain (masing-masing
di bawah AS$1.000) 881 471 Others (each below US$1,000)
Entitas berelasi dengan Pemerintah Government-related entities
BSI 2,058 7,093 BSI
BNI 1,200 700 BNI
Bank Mandiri 626 1,346 Bank Mandiri
BRI 601 1,791 BRI
Jumlah deposito berjangka 6,011 13,534 Total time deposits
Jumlah 78,866 85,014 Total
2022 2021
Tingkat bunga per tahun untuk
deposito berjangka Interest rates per annum for time deposits
Dalam Rupiah 1.50% - 5.50% 1.60% - 6.00% In Rupiah
Lihat Catatan 8 untuk informasi rincian transaksi dan Refer to Note 8 for information on the details of
saldo dengan pihak berelasi. transactions and balances with related parties.
2022 Annual Report & Sustainability Report
459 PT Krakatau Steel (Persero) Tbk
Page 462
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/51 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
5. KAS DAN DEPOSITO BERJANGKA YANG 5. RESTRICTED CASH AND TIME DEPOSITS
DIBATASI PENGGUNAANNYA
2022 2021
Kas di bank Cash in banks
Rekening Rupiah Rupiah accounts
Entitas berelasi dengan Pemerintah Government-related entities
BNI 36,719 86,512 BNI
BRI 26,138 46,959 BRI
Bank Mandiri 7,239 84,583 Bank Mandiri
Lain-lain (masing-masing
di bawah AS$1.000) 236 57 Others (each below US$1,000)
Pihak ketiga Third parties
PT Bank Permata Tbk PT Bank Permata Tbk
(“Bank Permata”) 9,024 - (“Bank Permata”)
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
(“OCBC NISP”) 2,245 1,241 (“OCBC NISP”)
Bank PDJBB 1,121 1,264 Bank PDJBB
Lain-lain (masing-masing
di bawah AS$1.000) 38 16 Others (each below US$1,000)
Jumlah rekening Rupiah 82,760 220,632 Total Rupiah accounts
Rekening Dolar AS US Dollar accounts
Entitas berelasi dengan Pemerintah Government-related entities
Lain-lain (masing-masing
di bawah AS$1.000) 1 2 Others (each below US$1,000)
Rekening Euro Euro accounts
Entitas berelasi dengan Pemerintah Government-related entity
Lain-lain (masing-masing
di bawah AS$1.000) - 30 Others (each below US$1,000)
Jumlah kas di bank 82,761 220,664 Total cash in banks
Entitas berelasi dengan Pemerintah Government-related entity
Rekening Rupiah Rupiah accounts
Lain-lain (masing-masing
di bawah AS$1.000) 639 753 Others (each below US$1,000)
Deposito berjangka Time deposits
Deposito berjangka - Rupiah Time deposits - Rupiah
Entitas berelasi dengan Pemerintah Government-related entity
Lain-lain (masing-masing
di bawah AS$1.000) 289 353 Others (each below US$1,000)
Pihak ketiga Third parties
OCBC NISP 1,137 2,451 OCBC NISP
Lain-lain (masing-masing
di bawah AS$1.000) 445 350 Others (each below US$1,000)
Jumlah deposito berjangka - Rupiah 1,871 3,154 Total Rupiah time deposits
Jumlah 85,271 224,571 Total
Dikurangi: bagian lancar (79,152) (209,457) Less: current portion
Bagian tidak lancar 6,119 15,114 Non-current portion
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
460
Page 463
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/52 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
5. KAS DAN DEPOSITO BERJANGKA YANG 5. RESTRICTED CASH AND TIME DEPOSITS
DIBATASI PENGGUNAANNYA (lanjutan) (continued)
2022 2021
Tingkat bunga per tahun untuk
deposito berjangka Interest rates per annum for time deposits
Dalam Rupiah 2.25% - 4.00% 1.50% - 6.00% In Rupiah
Kas di bank dan deposito berjangka sebagian besar Cash in banks and time deposits mainly represent
merupakan rekening escrow yang digunakan untuk escrow accounts that will be used for L/C payments and
pembayaran L/C dan jaminan atas pinjaman jangka guarantee for short-term loans, long-term loans and
pendek, pinjaman jangka panjang dan obligasi wajib mandatory convertible bond (Notes 19, 27 and 30).
konversi (Catatan 19, 27 dan 30).
Lihat Catatan 8 untuk informasi rincian transaksi dan Refer to Note 8 for information on the details of
saldo dengan pihak berelasi. transactions and balances with related parties.
6. PIUTANG USAHA 6. TRADE RECEIVABLES
2022 2021
Pihak ketiga 191,761 218,099 Third parties
Cadangan penurunan nilai (23,307) (32,917) Allowance for impairment
Pihak ketiga, bersih 168,454 185,182 Third parties, net
Pihak berelasi 18,350 30,663 Related parties
Entitas berelasi dengan Pemerintah 39,098 31,565 Government-related entities
Sub-jumlah 57,448 62,228 Sub-total
Cadangan penurunan nilai (15,961) (8,016) Allowance for impairment
Pihak berelasi, bersih 41,487 54,212 Related parties, net
Jumlah, bersih 209,941 239,394 Total, net
Rincian piutang usaha berdasarkan segmen usaha The details of trade receivables based on business
adalah sebagai berikut: segments were as follows:
2022 2021
Produk baja 201,907 218,177 Steel products
Sarana infrastruktur 42,654 43,258 Infrastructure facilities
Rekayasa dan konstruksi 3,750 17,818 Engineering and construction
Jasa lainnya 898 1,074 Other services
Jumlah 249,209 280,327 Total
2022 Annual Report & Sustainability Report
461 PT Krakatau Steel (Persero) Tbk
Page 464
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/53 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG USAHA (lanjutan) 6. TRADE RECEIVABLES (continued)
Rincian piutang usaha berdasarkan mata uang adalah The details of trade receivables based on currencies
sebagai berikut: were as follows:
2022 2021
Rupiah Rupiah
(Rp3.503.384 juta pada tahun 2022 (Rp3,503,384 million in 2022 and
dan Rp3.676.185 juta pada tahun 2021) 224,691 257,472 Rp3,676,185 million in 2021)
Dolar AS 24,518 22,855 US Dollars
Jumlah 249,209 280,327 Total
Karena jatuh temponya yang pendek, jumlah tercatat Due to the short-term nature of trade receivables, their
piutang usaha kurang lebih sama dengan nilai carrying amounts approximate their fair values.
wajarnya.
Analisis umur piutang usaha adalah sebagai berikut: The aging analysis of trade receivables is as follows:
2022 2021
Lancar 135,913 174,451 Current
Telah jatuh tempo: Overdue by:
1 - 30 hari 48,934 41,691 1 - 30 days
31 - 60 hari 13,118 12,027 31 - 60 days
61 - 90 hari 5,439 7,736 61 - 90 days
91 - 360 hari 21,136 18,381 91 - 360 days
361 - 720 hari 12,228 4,492 361 - 720 days
Lebih dari 720 hari 12,441 21,549 More than 720 days
Jumlah 249,209 280,327 Total
Perubahan cadangan kerugian penurunan nilai adalah The changes in the allowance for impairment losses
sebagai berikut: were as follows:
2022 2021
Saldo awal 40,933 29,120 Beginning balance
Penambahan 10,843 9,876 Additions
Akuisisi - 306 Acquisition
Penghapusan cadangan
penyisihan piutang (965) - Allowance written-off
Reklasifikasi ke “aset tidak lancar Reclassification to “non-current
yang dikuasai untuk dijual” (1,177) - assets held for sale”
Pembalikan provisi (2,859) (330) Reversal of provision
Perubahan selisih kurs (7,507) 1,961 Foreign exchange difference
Saldo akhir 39,268 40,933 Ending balance
Manajemen berpendapat bahwa cadangan yang Management is of the opinion the established
dibentuk cukup untuk menutupi kerugian kredit allowance is adequate to cover any ECL from
ekspektasian dari tidak tertagihnya piutang usaha. uncollectible trade receivables.
Piutang usaha tertentu Grup digunakan sebagai Certain trade receivables of the Group are pledged
jaminan atas fasilitas pinjaman yang diperoleh dari as collateral to the loan facilities obtained from
kreditur (Catatan 19 dan 27) dan obligasi wajib creditors (Notes 19 and 27) and mandatory
konversi (Catatan 30). convertible bond (Note 30).
Lihat Catatan 8 untuk informasi rincian transaksi dan Refer to Note 8 for information on the details of
saldo dengan pihak berelasi. transactions and balances with related parties.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
462
Page 465
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/54 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES
2022 2021
Pihak ketiga 42,946 35,039 Third parties
Cadangan penurunan nilai (3,989) (3,599) Allowance for impairment
Pihak ketiga, bersih 38,957 31,440 Third parties, net
Pihak berelasi 125,076 8,584 Related parties
Entitas berelasi dengan Pemerintah 153 508 Government-related entities
Sub-jumlah 125,229 9,092 Sub-total
Cadangan penurunan nilai (357) (454) Allowance for impairment
Pihak berelasi, bersih 124,872 8,638 Related parties, net
Jumlah, bersih 163,829 40,078 Total, net
Perubahan cadangan kerugian penurunan nilai adalah The changes in the allowance for impairment losses
sebagai berikut: were as follows:
2022 2021
Saldo awal 4,053 5,225 Beginning balance
Penambahan 1,344 354 Additions
Akuisisi - 285 Acquisition
Pembalikan provisi (473) (1,892) Reversal of provision
Reklasifikasi ke “aset tidak lancar Reclassification to “non-current
yang dikuasai untuk dijual” (395) - assets held for sale”
Perubahan selisih kurs (183) 81 Foreign exchange difference
Saldo akhir 4,346 4,053 Ending balance
Rincian piutang lain-lain berdasarkan mata uang The details of other receivables based on currencies
adalah sebagai berikut: were as follows:
2022 2021
Rupiah Rupiah
(Rp712.513 juta pada tahun 2022 dan (Rp712,513 million in 2022 and
Rp626.504 juta pada tahun 2021) 45,697 43,879 Rp626,504 million in 2021)
Dolar AS 122,478 252 US Dollars
Jumlah 168,175 44,131 Total
Pada tanggal 31 Desember 2022, Perusahaan memiliki As at 31 December 2022, the Company has other
piutang lain-lain kepada KP atas pembayaran kas atas receivables from KP for cash payment in-kind HSM 2
transaksi inbreng HSM 2 sebesar AS$120.906 amounting to US$120,906 (Note 12).
(Catatan 12).
Pada tanggal 31 Desember 2022, Perusahaan As at 31 December 2022, the Company factoring the
melakukan anjak atas piutang usaha ke Bank Mandiri, trade receivables to Bank Mandiri, BCA, BNI, PT Bank
BCA, BNI, PT Bank UOB Indonesia (“UOB Indonesia”), UOB Indonesia (“UOB Indonesia”), Bank Permata and
Bank Permata dan BRI senilai AS$33.121 (2021: BRI with a total amount of US$33,121 (2021:
AS$28.365). Biaya keuangan yang timbul di tahun US$28,365). Finance cost incurred in 2022 as a result
2022 sebagai akibat dari penjualan piutang adalah of the sale of receivables amounted to US$218 (2021:
sebesar AS$218 (2021: AS$187). US$187).
Karena jatuh temponya yang pendek, jumlah tercatat Due to the short-term nature of other receivables, their
piutang lain-lain kurang lebih sama dengan nilai carrying amounts approximate their fair values.
wajarnya.
2022 Annual Report & Sustainability Report
463 PT Krakatau Steel (Persero) Tbk
Page 466
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/55 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG LAIN-LAIN (lanjutan) 7. OTHER RECEIVABLES (continued)
Piutang lain-lain tertentu Grup digunakan sebagai Certain other receivables of the Group are pledged as
jaminan atas fasilitas pinjaman yang diperoleh dari collateral to the loan facilities obtained from creditors
kreditur (Catatan 19 dan 27) dan obligasi wajib (Notes 19 and 27) and mandatory convertible bonds
konversi (Catatan 30). (Note 30).
Manajemen Grup berpendapat bahwa cadangan atas Management of the Group is of the opinion that the
kerugian kredit ekspektasian yang diharapkan atas allowance for ECL on other receivables is adequate to
nilai piutang lain-lain adalah cukup untuk menutupi cover any loss from uncollectible other receivables.
kemungkinan kerugian atas tidak tertagihnya piutang
lain-lain.
Lihat Catatan 8 untuk informasi rincian transaksi dan Refer to Note 8 for information on the details of
saldo dengan pihak berelasi. transactions and balances with related parties.
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI WITH RELATED PARTIES
Dalam kegiatan usaha normal, Grup melakukan In the normal course of business, the Group entered
transaksi usaha dan bukan usaha dengan pihak-pihak into trade and other transactions with related parties,
berelasi, yang terafiliasi dengan Grup melalui which are affiliated with the Group through equity
kepemilikan langsung dan tak langsung, dan/atau di ownership, either direct or indirect, and/or under
bawah kontrol pihak yang sama. Harga jual atau beli common control. The sales or purchase price among
antara pihak-pihak berelasi ditentukan berdasarkan related parties is made based on terms agreed by the
persyaratan yang disetujui oleh kedua belah pihak, parties, which may not be the same as those of the
yang mungkin tidak sama dengan transaksi lain yang transactions between unrelated parties.
dilakukan dengan pihak-pihak yang tidak berelasi.
Rincian pihak berelasi, sifat hubungan dan jenis The details of related parties, the nature of the
transaksi yang signifikan dengan pihak-pihak berelasi relationship and types of significant transactions with
pada tanggal 31 Desember 2022 dan 2021 adalah related parties as at 31 December 2022 and 2021 were
sebagai berikut: as follows:
Pihak-pihak berelasi/ Sifat hubungan/ Jenis transaksi/
Related parties Nature of relationships Nature of transactions
Entitas berelasi dengan Pemerintah/Government-related entities
Bank Mandiri Dikendalikan oleh Pemerintah Penempatan giro dan deposito berjangka,
BNI Pusat Republik Indonesia fasilitas kredit impor, modal kerja,
BRI /Controlled by the Central investasi, overdraft, credit line, L/C,
BSI Government of the Republic Trust Receipt (“TR”), bank garansi,
PT Bank Tabungan Negara of Indonesia pengambilalihan tagihan ekspor, dan
(Persero) Tbk (“BTN”) kredit modal kerja ekspor /Placement of
Lembaga Pembiayaan current accounts and time deposits,
Ekspor Indonesia import, working capital, investment,
(“Indonesia Eximbank”) overdraft, credit line, L/C, Trust Receipt
PT Sarana Multi Infrastruktur (“TR”), bank guarantee credit facilities,
(Persero) (“SMI”) bill export purchasing, and working
capital export loan
PT Asuransi Jasa Indonesia Dikendalikan oleh Pemerintah Jasa asuransi/Insurance services
Pusat Republik Indonesia
/Controlled by the Central
Government of the Republic
of Indonesia
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
464
Page 467
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/56 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Pihak-pihak berelasi/ Sifat hubungan/ Jenis transaksi/
Related parties Nature of relationships Nature of transactions
Entitas berelasi dengan Pemerintah/Government-related entities (lanjutan)/(continued)
PT Adhi Karya (Persero) Tbk Dikendalikan oleh Pemerintah Penjualan baja, pipa, jasa pelapisan, dan
(“ADHI”) Pusat Republik Indonesia jasa konstruksi/Sales of steel, pipe,
PT PP (Persero) Tbk (“PP”) /Controlled by the Central coating services and construction
PT Pertamina (Persero) Government of the Republic services
(“Pertamina”) of Indonesia
PT Wijaya Karya (Persero)
Tbk (“WIKA”)
PT Pertamina Hulu Rokan
(“PHR”)
PT Pertamina Gas
(“Pertagas”)
PT Waskita Karya (Persero)
Tbk (“Waskita”)
PT Kilang Pertamina
Internasional
(“Kilang Pertamina”)
PT Waskita Karya
Infrastruktur (“WKI”)
PT Pindad (Persero)
(“Pindad”)
PT Inka Multi Solusi (“IMS”)
PT PAL Indonesia (Persero)
(“PAL Indonesia”)
PT Dok dan Perkapalan
Surabaya (Persero)
(“DPS”)
PT Dok dan Perkapalan Koja
Bahari (Persero) (“DKB”)
PT Wijaya Karya Industri dan
Konstruksi (“WIKON”)
PT Rekayasa Industri
(“Rekin”)
PT Pertamina EP
(“Pertamina EP”)
PT Hutama Karya (Persero)
("HK")
KSO PP Elnusa
PT Pertamina Patra Niaga Dikendalikan oleh Pemerintah Penjualan baja dan pembelian bahan
(“Patra Niaga”) Pusat Republik Indonesia bakar/Sales of steel and purchase of
/Controlled by the Central fuel
Government of the Republic
of Indonesia
PT Pupuk Sriwidjaja Dikendalikan oleh Pemerintah Pelanggan jasa handling/Handling
Palembang (“Pusri”) Pusat Republik Indonesia services customer
PT Pupuk Kujang /Controlled by the Central
Government of the Republic
of Indonesia
2022 Annual Report & Sustainability Report
465 PT Krakatau Steel (Persero) Tbk
Page 468
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/57 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Pihak-pihak berelasi/ Sifat hubungan/ Jenis transaksi/
Related parties Nature of relationships Nature of transactions
Entitas berelasi dengan Pemerintah/Government-related entities (lanjutan)/(continued)
PT Pelabuhan Indonesia Dikendalikan oleh Pemerintah Penjualan air/Sales of water
(Persero) (“Pelindo”) Pusat Republik Indonesia
/Controlled by the Central
Government of the Republic
of Indonesia
PT Barata Indonesia (Persero) Dikendalikan oleh Pemerintah Penjualan tanah/Sales of land
(“Barata”) Pusat Republik Indonesia
/Controlled by the Central
Government of the Republic
of Indonesia
PT Perusahaan Gas Negara Dikendalikan oleh Pemerintah Pembelian gas/Gas purchases
(Persero) Tbk (“PGN”) Pusat Republik Indonesia
/Controlled by the Central
Government of the Republic
of Indonesia
PT Nindya Karya (Persero) Dikendalikan oleh Pemerintah Jasa konstruksi/Construction services
(“Nindya Karya”) Pusat Republik Indonesia
/Controlled by the Central
Government of the Republic
of Indonesia
PT Indonesia Power Dikendalikan oleh Pemerintah Sewa perkantoran, fasilitas hotel dan
(“PT IP”) Pusat Republik Indonesia sarana olahraga, dan pelanggan air/
/Controlled by the Central Office, hotel and sport center facilities
Government of the Republic rental, and customer of water service
of Indonesia
PT PLN (Persero) (“PLN”) Dikendalikan oleh Pemerintah Jasa konstruksi, kesehatan, pergudangan
Pusat Republik Indonesia dan listrik /Construction, medical,
/Controlled by the Central warehouse and electricity services
Government of the Republic
of Indonesia
PT Semen Indonesia Dikendalikan oleh Pemerintah Jasa pelabuhan/Port services
(Persero) Tbk (“SI”) Pusat Republik Indonesia
/Controlled by the Central
Government of the Republic
of Indonesia
PT Aneka Tambang (Persero) Dikendalikan oleh Pemerintah Fasilitas pinjaman jangka pendek/
Tbk (“Antam”) Pusat Republik Indonesia Short-term loan facilities
/Controlled by the Central
Government of the Republic
of Indonesia
PT Pertamina Bina Medika Dikendalikan oleh Pemerintah Investasi pada instrumen ekuitas/
Indonesia Healthcare Pusat Republik Indonesia Investment in equity instruments
Corporation (“PBM-IHC”) /Controlled by the Central
Government of the Republic
of Indonesia
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
466
Page 469
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/58 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Pihak-pihak berelasi/ Sifat hubungan/ Jenis transaksi/
Related parties Nature of relationships Nature of transactions
Pihak berelasi/Related parties
KWOSM Ventura bersama/Joint venture Penjualan baja profil dan tulangan/
Sales of sections and reinforcing bars
KAL Ventura bersama/Joint venture Penyedia jasa logistik/
Logistics service provider
KSMI Ventura bersama/Joint venture Penjualan air, jasa listrik dan konstruksi/
Sales of water, electricity and
construction services
Latinusa Entitas asosiasi/Associate Penjualan air, dan jasa listrik/
Sales of water, and electricity
Kerismas Entitas asosiasi/Associate Penjualan baja dan pipa/
IJSC Sales of steel and pipe
PPKT
KP Entitas asosiasi/Associate Penjualan dan pembelian baja/
Sales and purchase of steel
KNSS Entitas asosiasi/Associate Penjualan baja, jasa pemeliharaan
KOS lingkungan dan air, jasa listrik,
WKKB kesehatan, pelabuhan dan konstruksi/
Sales of steel, maintenance service
and water, electricity, medical, port and
construction services
Krakatau Samator Entitas asosiasi/Associate Penjualan tanah/Sales of land
KPDC Entitas asosiasi/Associate Penjualan coke dan jasa sewa rumah
/Sales of coke and house rent services
PT KM Entitas asosiasi/Associate Jasa pelayanan kesehatan/Medical
services provider
Dana Pensiun Krakatau Steel Pihak berelasi lainnya/Other Pengelola dana pensiun/Pension fund
(“DPKS”) related party manager
PT Sankyu Indonesia Pihak berelasi lainnya/Other Jasa alat-alat berat/Heavy equipment
Internasional (“SII”) related party services
PT Purna Baja Harsco Pihak berelasi lainnya/Other Jasa penanganan dan pergudangan
(“PBH”) related party produk/Product handling and
warehousing services
Primer Koperasi Karyawan Pihak berelasi lainnya/Other Penyedia tenaga kerja dan alat kantor/
Krakatau Steel related party Provider for labour force and office
(“Primkokas”) equipment
Joint Operation KPI dan Pihak berelasi lainnya/Other Jasa penyediaan lahan dan
PT Pipe Coating Indonesia related party pembangunan pabrik/Land supply
(“JO KPI-PCI”) and factory construction services
Personil manajemen Dewan Direksi dan Komisaris Personil yang mempunyai peranan
kunci/Key management Perusahaan/The Company’s penting dalam operasional Perusahaan
personnel Boards of Directors and /Personnel who have significant
Commissioners involvement in the operations of the
Company
2022 Annual Report & Sustainability Report
467 PT Krakatau Steel (Persero) Tbk
Page 470
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/59 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Transaksi-transaksi signifikan dengan pihak-pihak Significant transactions with related parties were as
berelasi adalah sebagai berikut: follows:
2022 2021
Pendapatan bersih (Catatan 35) Net revenue (Note 35)
Pihak berelasi Related parties
KWOSM 60,152 78,631 KWOSM
KP 56,449 37,371 KP
KNSS 4,408 - KNSS
IJSC 2,396 5,748 IJSC
Kerismas 1,488 8,011 Kerismas
Lain-lain (masing-masing
di bawah AS$5.000) 12,011 7,633 Others (each below US$5,000)
Sub-jumlah 136,904 137,394 Sub-total
Entitas berelasi dengan Pemerintah Government-related entities
Pertagas 26,088 - Pertagas
KSO PP Elnusa 11,630 3,616 KSO PP Elnusa
Kilang Pertamina 7,514 2,272 Kilang Pertamina
Patra Niaga 7,191 - Patra Niaga
WIKON 6,209 15,663 WIKON
PP 5,642 4,808 PP
PHR 5,082 - PHR
PLN 4,566 8,985 PLN
Pertamina - 6,253 Pertamina
Waskita - 5,621 Waskita
Lain-lain (masing-masing
di bawah AS$5.000) 28,809 18,353 Others (each below US$5,000)
Sub-jumlah 102,731 65,571 Sub-total
Jumlah 239,635 202,965 Total
Persentase terhadap jumlah Percentage of total
pendapatan bersih konsolidasian 10.71% 9.59% consolidated net revenue
2022 2021
Pembelian Purchases
Pihak berelasi Related parties
KP 947,477 959,159 KP
SII 3,779 5,076 SII
Lain-lain (masing-masing
di bawah AS$5.000) 2,978 1,616 Others (each below US$5,000)
Sub-jumlah 954,234 965,851 Sub-total
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
468
Page 471
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/60 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
2022 2021
Pembelian (lanjutan) Purchases (continued)
Entitas berelasi dengan Pemerintah Government-related entities
PLN 29,526 38,852 PLN
PGN 17,552 20,469 PGN
Lain-lain (masing-masing
di bawah AS$5.000) 3,050 8,398 Others (each below US$5,000)
Sub-jumlah 50,128 67,719 Sub-total
Jumlah 1,004,362 1,033,570 Total
Persentase terhadap jumlah beban Percentage of total consolidated
pokok pendapatan konsolidasian 49.33% 53.98% cost of revenue
Saldo-saldo signifikan dengan pihak-pihak berelasi Significant balances with related parties are as follows:
adalah sebagai berikut:
Kas dan setara kas (Catatan 4) Cash and cash equivalents (Note 4)
Pada tanggal 31 Desember 2022 dan 2021, saldo kas As at 31 December 2022 and 2021, the balances of
dan setara kas yang ditempatkan pada entitas berelasi cash and cash equivalents placed in Government-
dengan Pemerintah masing-masing sebesar 1,89% related entities amounted to 1.89% and 1.72% of the
dan 1,72% dari jumlah aset konsolidasian. total consolidated assets, respectively.
Kas dan deposito yang dibatasi penggunaannya Restricted cash and time deposits (Note 5)
(Catatan 5)
Pada tanggal 31 Desember 2022 dan 2021, As at 31 December 2022 and 2021, the balances of
saldo kas dan deposito berjangka yang dibatasi restricted cash and time deposits placed in
penggunaannya yang ditempatkan pada entitas Government-related entities amounted to 2.25% and
berelasi dengan Pemerintah masing-masing sebesar 5.81% of the total consolidated assets, respectively.
2,25% dan 5,81% dari jumlah aset konsolidasian.
Piutang usaha (Catatan 6) Trade receivables (Note 6)
2022 2021
Pihak berelasi Related parties
KWOSM 9,610 15,178 KWOSM
Lain-lain (masing-masing
di bawah AS$5.000) 8,740 15,485 Others (each below US$5,000)
Sub-jumlah 18,350 30,663 Sub-total
2022 Annual Report & Sustainability Report
469 PT Krakatau Steel (Persero) Tbk
Page 472
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/61 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Piutang usaha (Catatan 6) (lanjutan) Trade receivables (Note 6) (continued)
2022 2021
Entitas berelasi dengan Pemerintah Government-related entities
Pertagas 5,417 - Pertagas
Barata 5,162 6,214 Barata
PLN 1,768 5,213 PLN
Waskita 137 6,292 Waskita
Lain-lain (masing-masing
di bawah AS$5.000) 26,614 13,846 Others (each below US$5,000)
Sub-jumlah 39,098 31,565 Sub-total
Jumlah 57,448 62,228 Total
Cadangan penurunan nilai (15,961) (8,016) Allowance for impairment
Jumlah, bersih 41,487 54,212 Total, net
Persentase terhadap jumlah Percentage of total
aset konsolidasian 1.31% 1.44% consolidated assets
Piutang lain-lain (Catatan 7) Other receivables (Note 7)
2022 2021
Pihak berelasi Related parties
KP 122,653 1,536 KP
Lain-lain (masing-masing
di bawah AS$5.000) 2,423 7,048 Others (each below US$5,000)
Sub-jumlah 125,076 8,584 Sub-total
Entitas berelasi dengan Pemerintah Government-related entities
Lain-lain (masing-masing
di bawah AS$5.000) 153 508 Others (each below US$5,000)
Jumlah 125,229 9,092 Total
Cadangan penurunan nilai (357) (454) Allowance for impairment
Jumlah, bersih 124,872 8,638 Total, net
Persentase terhadap jumlah Percentage of total
aset konsolidasian 3.95% 0.23% consolidated assets
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
470
Page 473
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/62 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Piutang jangka panjang (Catatan 16) Long-term receivables (Note 16)
2022 2021
Pihak berelasi Related parties
Lain-lain (masing-masing
di bawah AS$5.000) 3,122 4,495 Others (each below US$5,000)
Entitas berelasi dengan Pemerintah Government-related entities
Lain-lain (masing-masing
di bawah AS$5.000) 1,507 2,085 Others (each below US$5,000)
Sub-jumlah 4,629 6,580 Sub-total
Cadangan penurunan nilai (3,443) (3,698) Allowance for impairment
Jumlah 1,186 2,882 Total
Persentase terhadap jumlah Percentage of total
aset konsolidasian 0.04% 0.08% consolidated assets
Aset keuangan yang diukur pada nilai wajar melalui Financial assets at fair value through other
penghasilan komprehensif lain (Catatan 17) comprehensive income (Note 17)
2022 2021
Entitas berelasi dengan Pemerintah Government-related entity
PBM-IHC 7,405 6,645 PBM-IHC
Persentase terhadap jumlah Percentage of total
aset konsolidasian 0.23% 0.18% consolidated assets
Pinjaman jangka pendek (Catatan 19) Short-term loans (Note 19)
Pada tanggal 31 Desember 2022 dan 2021, saldo As at 31 December 2022 and 2021, the balances of
pinjaman jangka pendek yang diperoleh dari entitas short-term loans obtained from Government-related
berelasi dengan Pemerintah masing-masing sebesar entities represented 3.37% and 6.63%, respectively, of
3,37% dan 6,63% dari jumlah liabilitas konsolidasian. the total consolidated liabilities.
Utang usaha (Catatan 21) Trade payables (Note 21)
2022 2021
Pihak berelasi Related parties
KP 102,667 24,493 KP
PBH 5,716 455 PBH
Lain-lain (masing-masing
di bawah AS$5.000) 4,033 12,629 Others (each below US$5,000)
Sub-jumlah 112,416 37,577 Sub-total
2022 Annual Report & Sustainability Report
471 PT Krakatau Steel (Persero) Tbk
Page 474
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/63 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
8. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 8. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Utang usaha (Catatan 21) (lanjutan) Trade payables (Note 21) (continued)
2022 2021
Entitas berelasi dengan Pemerintah Government-related entities
PLN 7,487 3,271 PLN
Lain-lain (masing-masing
di bawah AS$5.000) 2,123 2,224 Others (each below US$5,000)
Sub-jumlah 9,610 5,495 Sub-total
Jumlah 122,026 43,072 Total
Persentase terhadap jumlah Percentage of total
liabilitas konsolidasian 4.68% 1.35% consolidated liabilities
Utang lain-lain (Catatan 22) Other payables (Note 22)
2022 2021
Pihak berelasi Related parties
Lain-lain (masing-masing
di bawah AS$5.000) 1,206 381 Others (each below US$5,000)
Entitas berelasi dengan Pemerintah Government-related entities
Lain-lain (masing-masing
di bawah AS$5.000) 2,956 4,155 Others (each below US$5,000)
Jumlah 4,162 4,536 Total
Persentase terhadap jumlah Percentage of total
liabilitas konsolidasian 0.16% 0.14% consolidated liabilities
Pinjaman jangka panjang (Catatan 27) Long-term loans (Note 27)
Pada tanggal 31 Desember 2022 dan 2021, saldo As at 31 December 2022 and 2021, the balances of
pinjaman jangka panjang yang diperoleh dari entitas long-term loans obtained from Government-related
berelasi dengan Pemerintah masing-masing sebesar entities amounted to 42.50% and 36.52% of the total
42,50% dan 36,52% dari jumlah liabilitas consolidated liabilities, respectively.
konsolidasian.
Kompensasi manajemen kunci Key management compensation
Kompensasi dan imbalan lain yang diberikan kepada The compensation and other benefits provided to the
Dewan Komisaris dan Direksi Grup adalah sebagai Group’s Boards of Commissioners and Directors were
berikut: as follows:
2022 2021
Imbalan kerja jangka pendek 5,749 5,267 Short-term employee benefits
Dewan Komisaris dan Direksi tidak menerima manfaat The Boards of Commissioners and Directors do not
lain selain manfaat di atas. receive any benefits other than those shown above.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
472
Page 475
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/64 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
9. PERSEDIAAN 9. INVENTORIES
2022 2021
Produk baja Steel products
Barang jadi 87,479 177,013 Finished goods
Bahan baku 64,449 72,617 Raw materials
Barang dalam perjalanan 66,225 51,270 Goods in transit
Bahan pembantu dan suku cadang 20,004 20,170 Supplies and spare parts
Lain-lain 19,720 18,181 Others
257,877 339,251
Produk non-baja Non-steel products
Lain-lain 41,688 46,930 Others
Sub-jumlah 299,565 386,181 Sub-total
Cadangan penurunan nilai persediaan Allowances for decline in value of
dan persediaan usang (22,989) (19,558) inventory and inventory obsolescence
Jumlah 276,576 366,623 Total
Perubahan cadangan penurunan nilai persediaan dan The changes in the allowances for the decline in the
persediaan usang adalah sebagai berikut: value of inventory and inventory obsolescence were as
follows:
2022 2021
Saldo awal 19,558 26,810 Beginning balance
Akuisisi - 74 Acquisition
Penambahan (Catatan 36) 13,204 1,402 Additions (Note 36)
Pemulihan penyisihan atas penjualan Recovery of allowance from sales of
persediaan usang (6,168) (6,876) obsolete inventories
Pemulihan penyisihan (Catatan 36) (751) (1,793) Recovery of allowance (Note 36)
Penyesuaian translasi (5) (59) Translation adjustment
Reklasifikasi ke “aset tidak lancar Reclassification to “non-current
yang dikuasai untuk dijual” (2,849) - assets held for sale”
Saldo akhir 22,989 19,558 Ending balance
Persediaan Grup tertentu digunakan sebagai jaminan Certain inventories of the Group are pledged as
atas fasilitas pinjaman yang diperoleh dari kreditur collateral to the loan facilities obtained from creditors
(Catatan 19 dan 27) dan atas obligasi wajib konversi (Notes 19 and 27) and to mandatory convertible bonds
(Catatan 30). (Note 30).
Berdasarkan hasil penelaahan atas nilai realisasi Based on the review of the net realisable value of
bersih persediaan dan keadaan fisik persediaan pada inventories and the physical condition of inventories at
akhir tahun, manajemen Grup berpendapat bahwa the end of the year, management of the Group is of the
cadangan atas penurunan nilai persediaan dan opinion that the allowances for a decline in the value of
persediaan usang adalah cukup untuk menutupi inventory and inventory obsolescence are adequate to
kerugian yang timbul dari kondisi-kondisi tersebut. cover losses arising from such conditions.
Pada tanggal 31 Desember 2022 dan 2021, As at 31 December 2022 and 2021, the Group’s
persediaan Grup, kecuali steel scrap, steel billets, dan inventories, except for steel scrap, steel billets and
steel slabs, diasuransikan terhadap risiko kebakaran steel slabs, are covered by insurance against fire risk
dan risiko lainnya berdasarkan suatu paket polis and other risks according to certain policy packages
tertentu bersama-sama dengan aset tetap Grup along with the Group’s fixed assets (Note 13).
(Catatan 13). Manajemen Grup berpendapat bahwa Management of the Group is of the opinion that the
nilai pertanggungan cukup untuk menutupi sums insured are adequate to cover possible losses
kemungkinan kerugian yang timbul dari risiko-risiko that may arise from such risks.
tersebut.
2022 Annual Report & Sustainability Report
473 PT Krakatau Steel (Persero) Tbk
Page 476
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/65 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
10. ASET DERIVATIF 10. DERIVATIVE ASSET
2022 2021
Komitmen pembelian saham
(Catatan 12): Shares purchase commitment (Note 12):
- KPE - 8,137 KPE -
Jumlah - 8,137 Total
Aset derivatif merupakan aset PT KDL yang muncul Derivative asset of PT KDL represents assets derived
dari Joint Venture Agreement (“JVA”) antara PT KDL from the Joint Venture Agreement (“JVA”) dated
dengan Posco Energy Corporation (“PEC”) pada 1 March 2014 between PT KDL and Posco Energy
tanggal 1 Maret 2014 yang mewajibkan PT KDL untuk Corporation (“PEC”) which required PT KDL to
membeli 35% saham KPE dari PEC. Aset derivatif ini purchase 35% of KPE's shares from PEC. The
diukur dari selisih antara nilai wajar kepemilikan 35% derivative asset is measured as the difference between
saham KPE dengan kompensasi yang harus PT KDL the fair value of KPE's 35% shares and the
penuhi untuk melunasi komitmen tersebut. compensation that PT KDL has to pay to settle the
Berdasarkan JVA tersebut, komitmen tersebut dihitung commitment. Based on the JVA, the commitment is
berdasarkan original subscription price yang ada di measured based on the original subscription price per
JVA ditambah dengan bunga yang dihitung the JVA plus interest accrued based on the formula in
berdasarkan formula yang sudah ditetapkan di JVA the JVA, since one year after the effective date of the
dan diakui sejak satu tahun setelah tanggal efektif JVA JVA.
tersebut.
Pada tanggal 31 Desember 2022, aset derivatif milik As at 31 December 2022, derivative asset owned by
PT KDL sebesar AS$7.592 direklasifikasi ke “aset tidak PT KDL amounting to US$7,592 was reclassified to
lancar yang dikuasai untuk dijual”, sehubungan dengan “non-current assets held for sale” in line with the plan
rencana penjualan saham PT KDL (Catatan 42). to sale of PT KDL’s shares (Note 42).
Penentuan nilai wajar penyertaan saham PT KPE ini The determination of the fair value in shares of PT KPE
berdasarkan laporan penilai independen dari Kantor Jasa was based on an appraisal report from Kantor Jasa
Penilai Publik ("KJPP") Ruky, Safrudin & Rekan Penilai Publik ("KJPP") Ruky, Safrudin & Rekan dated
tertanggal 22 Februari 2023. Metode penilaian ditentukan 22 February 2023. The valuation method which
dengan pendekatan data pasar yang didasarkan atas approach is based on the Guideline Company Method
Guideline Company Method ("GCM") dan pendekatan ("GCM") and the income approach which approach is
pendapatan yang didasarkan atas metode DAK (hierarki based on the DCF method (level 3 fair value hierarchy).
nilai wajar tingkat 3).
11. UANG MUKA DAN BEBAN DIBAYAR DI MUKA 11. ADVANCES AND PREPAID EXPENSES
2022 2021
Uang muka 41,092 24,571 Advance payments
Beban dibayar di muka 1,319 1,838 Prepaid expenses
Jumlah 42,411 26,409 Total
Dikurangi: bagian lancar (42,411) (26,241) Less: current portion
Bagian tidak lancar - 168 Non-current portion
Uang muka terutama terdiri dari pembayaran uang Advance payments mainly represent advance payment
muka kepada pemasok atas pembelian bahan baku. to suppliers for the purchase of raw materials.
Manajemen berpendapat bahwa seluruh uang muka Management believes that all advances and prepaid
dan beban dibayar di muka dapat dipulihkan. expenses are recoverable.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
474
Page 477
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/66 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN VENTURA BERSAMA 12. INVESTMENTS IN ASSOCIATES AND JOINT VENTURES
2022
Penghasilan/ Aset tidak lancar
(kerugian) yang dikuasai
Persentase Penambahan/ Penyesuaian Bagian komprehensif untuk dijual/
kepemilikan/ Saldo awal/ (pengurangan) translasi/ laba/(rugi) lain/Other Dividen kas/ Non-current
Percentage Beginning Additions/ Translation Share in comprehensive Cash assets held Saldo akhir/
of ownership balance (deductions) adjustment profit/(loss) income/(loss) dividends for sale Ending balance
Metode ekuitas/Equity method
Ventura bersama/Joint ventures
KSMI 50.00% 3,590 - (303) 17 - - - 3,304
Eliminasi/Elimination (2,320) - - - - - - (2,320)
1,270 - (303) 17 - - - 984
KAL 51.00% 1,927 1,014 (217) 215 18 (65) - 2,892
Lain-lain/Others 50.00% 945 - (300) 14 - (126) - 533
475
Sub-jumlah/Sub-total 4,142 1,014 (820) 246 18 (191) - 4,409
Entitas asosiasi/Associates
KP 50.00% 159,746 218,165 - 35,313 38 - - 413,262
Eliminasi/Elimination (48,925) (53,443) - 655 - - - (101,713)
110,821 164,722 - 35,968 38 - - 311,549
Kerismas 29.31% 6,739 - (1,236) (207) 4 (513) - 4,787
Latinusa 20.10% 10,931 - - 1,197 42 (349) - 11,821
KPCC 20.00% 6,179 - (513) 631 - (59) - 6,238
KOS 14.00% 3,675 - - - - - - 3,675
Eliminasi/Elimination (3,675) - - - - - - (3,675)
- - - - - - - -
KNSS 20.00% 10,513 - - 8,348 2,073 - - 20,934
Eliminasi/Elimination (3,528) - - - - - - (3,528)
6,985 - - 8,348 2,073 - - 17,406
KPDC 30.00% 5,718 - (731) 1,377 - (360) - 6,004
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
2022 Annual Report & Sustainability Report
Optimizing Collaboration, Accelerating Growth
PT Krakatau Steel (Persero) Tbk
Page 478
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/67 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN VENTURA BERSAMA (lanjutan) 12. INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (continued)
PT Krakatau Steel (Persero) Tbk
2022
Penghasilan/ Aset tidak lancar
(kerugian) yang dikuasai
Persentase Penambahan/ Penyesuaian Bagian komprehensif untuk dijual/
kepemilikan/ Saldo awal/ (pengurangan) translasi/ laba/(rugi) lain/Other Dividen kas/ Non-current
Percentage Beginning Additions/ Translation Share in comprehensive Cash assets held Saldo akhir/
Laporan Tahunan & Laporan Keberlanjutan 2022
of ownership balance (deductions) adjustment profit/(loss) income/(loss) dividends for sale* Ending balance
Metode ekuitas/Equity method
(lanjutan)/(continued)
Entitas asosiasi/Associates
(lanjutan)/(continued)
PPKT 25.00% 3,038 1,005 (299) (67) - - - 3,677
PT KM1) 19.72% 7,218 - (321) 103 (1,048) (67) (3,120) 2,765
KPE1) 2) 10.00% 12,450 - 563 2,0403) - (1,097) (13,956) -
476
Krakatau Samator2) 10.81% 646 - (55) - - - - 591
Lain-lain/Others 20.00 - 33.00% 3,327 - (173) (702) - (57) - 2,395
Sub-jumlah/Sub-total 174,052 165,727 (2,765) 48,688 1,109 (2,502) (17,076) 367,233
Jumlah metode ekuitas/
Total equity method 178,194 166,741 (3,585) 48,934 1,127 (2,693) (17,076) 371,642
Cadangan penurunan nilai
penyertaan/Allowance for
decline in value of investments (5,771) (590) - - - - - (6,361)
Jumlah/Total 172,423 166,151 (3,585) 48,934 1,127 (2,693) (17,076) 365,281
1)
Reklasifikasi ke “aset tidak lancar yang dikuasai untuk dijual” (Catatan 42)/Reclassifications to “non-current assets held for sale” (Note 42).
2)
Investasi pada Krakatau Samator dan KPE merupakan investasi dengan pengaruh signifikan sehingga diklasifikasikan sebagai investasi pada entitas asosiasi/Investment in Krakatau Samator and KPE
represents investment with significant influence, therefore, it is classified as investments in associate.
3)
Bagian laba disajikan sebagai bagian dari operasi yang dihentikan (Catatan 42)/The share in profit is presented as part of discontinued operation (Note 42).
Page 479
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/68 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN VENTURA BERSAMA (lanjutan) 12. INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (continued)
2021
Penghasilan/
(kerugian)
Persentase Penambahan/ Penyesuaian Bagian komprehensif
kepemilikan/ Saldo awal/ (pengurangan) translasi/ laba/(rugi) lain/Other Dividen kas/
Percentage Beginning Additions/ Translation Share in comprehensive Cash Saldo akhir/
of ownership balance (deductions) adjustment profit/(loss) income/(loss) dividends Ending balance
Metode ekuitas/Equity method
Ventura bersama/Joint ventures
KSMI 50.00% 3,635 - (44) (1) - - 3,590
Eliminasi/Elimination (2,320) - - - - - (2,320)
1,315 - (44) (1) - - 1,270
KAL 51.00% 2,029 - (25) 229 6 (312) 1,927
477
Lain-lain/Others 50.00% 852 - (169) 262 - - 945
Sub-jumlah/Sub-total 4,196 - (238) 490 6 (312) 4,142
Entitas asosiasi/Associates
KP 30.00% 49,580 - - 109,699 467 - 159,746
Eliminasi/Elimination (49,580) - - 655 - - (48,925)
- - - 110,354 467 - 110,821
Kerismas 29.31% 5,237 - (166) 1,622 46 - 6,739
Latinusa 20.10% 9,724 - - 1,191 16 - 10,931
KPCC 20.00% 6,007 - 22 207 2 (59) 6,179
KOS 14.00% 3,675 - - - - - 3,675
Eliminasi/Elimination (3,675) - - - - - (3,675)
- - - - - - -
KNSS 20.00% 9,299 - - 694 520 - 10,513
Eliminasi/Elimination (3,528) - - - - - (3,528)
5,771 - - 694 520 - 6,985
KPDC 30.00% 3,842 - - 2,039 2 (165) 5,718
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
2022 Annual Report & Sustainability Report
Optimizing Collaboration, Accelerating Growth
PT Krakatau Steel (Persero) Tbk
Page 480
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/69 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN VENTURA BERSAMA (lanjutan) 12. INVESTMENTS IN ASSOCIATES AND JOINT VENTURES (continued)
PT Krakatau Steel (Persero) Tbk
2021
Penghasilan/
(kerugian)
Persentase Penambahan/ Penyesuaian Bagian komprehensif
kepemilikan/ Saldo awal/ (pengurangan) translasi/ laba lain/Other Dividen kas/
Laporan Tahunan & Laporan Keberlanjutan 2022
Percentage Beginning Additions/ Translation Share in comprehensive Cash Saldo akhir/
of ownership balance (deductions) adjustment profit income/(loss) dividends Ending balance
Metode ekuitas/Equity method
(lanjutan)/(continued)
Entitas asosiasi/Associates
(lanjutan)/(continued)
PPKT 25.00% 2,307 551 (26) 206 - - 3,038
PT KM1) 29.07% 6,416 - 294 519 (11) - 7,218
KPE2) 10.00% 13,695 - 2 7533) - (2,000) 12,450
478
Krakatau Samator2) 10.81% 654 - (8) - - - 646
Lain-lain/Others 20.00 - 33.00% 3,163 131 (102) 165 - (30) 3,327
Sub-jumlah/Sub-total 56,816 682 16 117,750 1,042 (2,254) 174,052
Jumlah metode ekuitas/
Total equity method 61,012 682 (222) 118,240 1,048 (2,566) 178,194
Cadangan penurunan nilai penyertaan/
Allowance for the decline in value of investments (5,771) - - - - - (5,771)
Jumlah/Total 55,241 682 (222) 118,240 1,048 (2,566) 172,423
1)
Investasi pada PT KM merupakan sisa saldo investasi pada PT KM setelah Grup kehilangan pengendaliannya/The investment in PT KM represents the remaining investment balance in PT KM after the
Group has lost its control.
2)
Investasi pada Krakatau Samator dan KPE merupakan investasi dengan pengaruh signifikan sehingga diklasifikasikan sebagai investasi pada entitas asosiasi/Investment in Krakatau Samator and KPE
represents investment with significant influence, therefore, it is classified as investments in associate.
3)
Bagian laba disajikan sebagai bagian dari operasi yang dihentikan (Catatan 42)/The share in profit is presented as part of discontinued operation (Note 42) .
Page 481
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/70 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
Tabel berikut menyajikan informasi keuangan atas The following table illustrates summarised financial
investasi Grup pada entitas asosiasi dan ventura information of the Group’s investments in associates
bersama: and joint ventures:
2022
Nilai tercatat
setelah
Aset Liabilitas Liabilitas eliminasi/
Aset lancar/ tidak lancar/ jangka pendek/ jangka panjang/ Carrying
Current Non-current Current Non-current Ekuitas/ Kepentingan/ amount
assets assets liabilities liabilities Equity Interest after elimination
Ventura bersama/
Joint ventures
KSMI 2,800 21,122 3,691 13,350 6,881 50.00% 984
KAL 5,502 3,215 2,328 845 5,544 51.00% 2,892
Lain-lain/Others 59,618 1,918 60,219 - 1,317 50.00% 533
Entitas asosiasi/Associates
KP 887,898 2,590,173 1,961,908 658,990 857,173 50.00% 311,549
Kerismas 29,604 11,772 15,696 4,497 21,183 29.31% 4,787
Latinusa 171,785 26,585 136,554 1,596 60,220 20.10% 11,821
KPCC 12,845 23,698 2,490 390 33,663 20.00% 6,238
KOS 119,059 142,511 152,077 103,738 5,755 14.00% -
KNSS 208,234 235,750 314,451 851 128,682 20.00% 17,406
KPDC 18,680 14,109 6,862 4,451 21,476 30.00% 6,004
PPKT 4,737 47,925 2,032 35,922 14,708 25.00% 3,677
PT KM*) 2,234 1,460 1,173 1,332 1,189 19.72% 2,765
KPE*) 43,670 179,458 25,466 64,185 133,477 10.00% -
Krakatau Samator 166 7,753 279 244 7,396 10.81% 591
Lain-lain/Others 45,734 12,114 14,048 35,105 8,695 20.00 - 33.00% 2,395
*) Reklasifikasi ke ”aset tidak lancar yang dikuasai untuk dijual” (Catatan 42)/Reclassifications to ”non-current assets held for sale” (Note 42).
2021
Nilai tercatat
setelah
Aset Liabilitas Liabilitas eliminasi/
Aset lancar/ tidak lancar/ jangka pendek/ jangka panjang/ Carrying
Current Non-current Current Non-current Ekuitas/ Kepentingan/ amount
assets assets liabilities liabilities Equity Interest after elimination
Ventura bersama/
Joint ventures
KSMI 3,950 23,676 5,252 14,844 7,530 50.00% 1,270
KAL 3,733 2,001 2,221 144 3,369 51.00% 1,927
Lain-lain/others 117,381 3,239 118,841 - 1,779 50.00% 945
Entitas asosiasi/Associates
KP 816,735 2,194,665 975,414 1,499,491 536,495 30.00% 110,821
Kerismas 44,594 10,814 23,038 6,241 26,129 29.31% 6,739
Latinusa 163,190 30,170 136,700 2,269 54,391 20.10% 10,931
KPCC 14,355 25,343 6,045 2,777 30,876 20.00% 6,179
KOS 153,980 141,722 168,139 100,415 27,148 14.00% -
KNSS 201,935 235,108 349,908 31,581 55,554 20.00% 6,985
KPDC 19,191 13,259 8,749 4,689 19,012 30.00% 5,718
PPKT 3,144 50,667 3,697 38,334 11,780 25.00% 3,038
PT KM 2,560 1,627 1,730 1,099 1,358 29.07% 7,218
KPE 56,958 184,542 18,787 85,713 137,000 10.00% 12,450
Krakatau Samator 188 8,456 2,402 266 5,976 10.81% 646
Lain-lain/others 40,718 13,970 34,828 7,881 11,979 20.00 - 33.00% 3,327
2022 Annual Report & Sustainability Report
479 PT Krakatau Steel (Persero) Tbk
Page 482
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/71 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
2022
Penghasilan/ Jumlah
(kerugian) penghasilan/
komprehensif (kerugian)
Pendapatan lain/ komprehensif / Bagian
bersih/ Other Total atas laba/(rugi)/
Net Laba/(rugi)/ comprehensive comprehensive Kepentingan/ Share in
revenue Profit/(loss) income/(loss) income/(loss) Interest profit/(loss)
Metode ekuitas Equity method
Ventura bersama Joint ventures
KSMI 11,403 111 - 111 50.00% 17 KSMI
KAL 6,238 250 4 254 51.00% 215 KAL
Lain-lain 181,286 27 - 27 50.00% 14 Others
Sub-jumlah 246 Sub-total
Entitas asosiasi Associates
KP 2,328,392 102,441 73 102,514 50.00% 35,968 KP
Kerismas 5,093 (176) - (176) 29.31% (207) Kerismas
Latinusa 255,347 7,367 23 7,390 20.10% 1,197 Latinusa
KPCC 24,251 3,091 2 3,093 20.00% 631 KPCC
KOS 119,037 (26,975) 5,562 (21,413) 14.00% - KOS
KNSS 358,584 47,765 10,363 58,128 20.00% 8,348 KNSS
KPDC 45,311 3,573 (19) 3,554 30.00% 1,377 KPDC
PPKT 6,138 488 - 488 25.00% (67) PPKT
PT KM 583 19 - 19 19.72% 103 PT KM
KPE 26,797 13,892 3 13,895 10.00% 2,040 KPE
Krakatau Samator - - - - 10.81% - Krakatau Samator
Lain-lain 74,159 (1,350) - (1,350) 20.00 - 33.00% (702) Others
Sub-jumlah 48,688 Sub-total
Jumlah 48,934 Total
2021
Penghasilan/
(kerugian) Jumlah
komprehensif penghasilan
Pendapatan lain/ komprehensif / Bagian
bersih/ Other Total atas laba/(rugi)/
Net Laba/(rugi)/ comprehensive comprehensive Kepentingan/ Share in
revenue Profit/(loss) income/(loss) income Interest profit/(loss)
Metode ekuitas Equity method
Ventura bersama Joint ventures
KSMI 16,479 305 - 305 50.00% (1) KSMI
KAL 13,350 416 18 434 51.00% 229 KAL
Lain-lain 240,971 524 - 524 50.00% 262 Others
Sub-jumlah 490 Sub-total
Entitas asosiasi Associates
KP 2,355,217 412,092 1,558 413,650 30.00% 110,354 KP
Kerismas 5,799 5,086 (553) 4,533 29.31% 1,622 Kerismas
Latinusa 210,746 5,929 78 6,007 20.10% 1,191 Latinusa
KPCC 21,736 1,155 10 1,165 20.00% 207 KPCC
KOS 12,382 (465) 978 513 14.00% - KOS
KNSS 236,215 6,485 5,682 12,167 20.00% 694 KNSS
KPDC 33,462 6,745 8 6,753 30.00% 2,039 KPDC
PPKT 13,350 824 - 824 25.00% 206 PPKT
PT KM 23,727 1,861 (117) 1,744 29.07% 519 PT KM
KPE 29,988 12,075 (23) 12,052 10.00% 753 KPE
Krakatau Samator - - - - 10.81% - Krakatau Samator
Lain-lain 52,437 2,279 (21) 2,258 20.00 - 33.00% 165 Others
Sub-jumlah 117,750 Sub-total
Jumlah 118,240 Total
Entitas asosiasi dan ventura bersama tidak memiliki The associates and joint ventures had no contingent
liabilitas kontinjensi atau komitmen pengeluaran liabilities or capital expenditure commitments.
modal.
Tidak ada pembatasan signifikan atas kemampuan There is no significant restriction on the ability of
entitas asosiasi dan ventura bersama untuk associates and joint ventures to transfer funds to the
mentransfer dana kepada Grup. Group.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
480
Page 483
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/72 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
KP KP
Pada tanggal 4 Agustus 2010, Perusahaan dan On 4 August 2010, the Company and Pohang Iron and
Pohang Iron and Steel Corporation, Korea (“Posco”) Steel Corporation, Korea (“Posco”) established KP with
mendirikan KP dengan persentase kepemilikan adalah a percentage of ownership of 30.00% for the Company
30,00% untuk Perusahaan dan 70,00% untuk Posco. and 70.00% for Posco. KP will construct and operate
KP akan membangun dan mengoperasikan pabrik baja an integrated steel mill (the “Project”) in Cilegon,
terpadu (“Proyek”) di Cilegon, Banten. Pembangunan Banten. The Project will be constructed in two phases
Proyek akan dilaksanakan dalam dua tahap dengan with a production capacity of six million metric ton
kapasitas produksi enam juta metric ton (“MT”) (tidak (“MT”) (unaudited) of steel per year and a total
diaudit) baja per tahun dan jumlah investasi sebesar investment of US$6,000,000. The first phase with a
AS$6.000.000. Pembangunan tahap pertama dengan production capacity of three million MT (unaudited) of
kapasitas produksi tiga juta MT (tidak diaudit) baja per steel per year was completed in 2013 and the
tahun telah selesai pada tahun 2013 dan mulai production commenced in 2014.
berproduksi pada tahun 2014.
Berdasarkan perjanjian ventura bersama dengan Under the joint venture agreement with Posco, the
Posco, struktur kontribusi modal Perusahaan ke KP capital contribution scheme of the Company to KP is
berupa kas, penyertaan modal dalam bentuk tanah dan cash, a contribution in the form of land and site
pekerjaan pematangan lahan. preparation work.
Dalam perjanjian ini juga diatur bahwa pada satu tahun This agreement also regulates that on the date of the
setelah final acceptance certificate dari Fasilitas Fase first anniversary of the final acceptance certificate of
1, Perusahaan mempunyai komitmen untuk membeli the Phase 1 Facilities, the Company has the
15% saham KP dari Posco dengan nilai dalam Dolar commitment to purchase from Posco 15% of the total
AS sebesar nilai awal yang dibayar Posco saat number of shares of KP at a price in US Dollars equal
penyertaan saham ditambah dengan bunga yang to the sum of the original subscription price paid by
diakui sejak tanggal tersebut (Catatan 23). Posco plus interest accrued thereon (Note 23).
Perusahaan membangun fasilitas HSM 2 dengan The Company built HSM 2 facilities with a capacity of
kapasitas 1,5 juta ton/tahun untuk meningkatkan 1.5 million tonnes/annum to increase sales and market
penjualan dan pangsa pasar produk Hot Rolled Coil share of Hot Rolled Coil (“HRC”) products.
(“HRC”). Selanjutnya, dengan tujuan memaksimalkan Furthermore, with the purpose of maximising both the
kepentingan Perusahaan dan Posco, Posco Company and Posco interests, Posco proposed, and
mengusulkan, dan Perusahaan menyetujui, untuk the Company agreed, that the Company should make
Perusahaan melakukan inbreng atas fasilitas HSM 2 in-kind contribution of its HSM 2 facilities to KP on an
yang dimilikinya kepada KP pada tanggal penerbitan issuance date of Final Acceptance Certificate for the
Sertifikat Penerimaan Akhir untuk Proyek Engineering, Engineering, Procurement, and Construction (“EPC”)
Procurement, and Construction (“EPC”) HSM 2 project of HSM 2 (“HSM 2 Project”) with a view to
(“Proyek HSM 2”) dengan tujuan untuk meningkatkan improve KP’s financial performance under the spirit of
kinerja keuangan KP dengan semangat road map “Cilegon 10 million MT Steel Cluster” road map and
“Cilegon 10 juta MT Steel Cluster” dan meningkatkan enhance the competitiveness of KP as well as
daya saing KP serta meningkatkan kepemilikan saham increasing the Company’s ownership in KP to be the
Perusahaan menjadi mayoritas di KP yang tertuang majority shareholder as stipulated within Memorandum
pada Nota Kesepakatan tanggal 12 Mei 2016. of Agreement dated 12 May 2016.
Sebagai tindak lanjut Nota Kesepakatan tanggal As a follow-up to the Memorandum of Agreement
12 Mei 2016, maka Perusahaan menandatangani signed on 12 May 2016, the Company signed an equity
Perjanjian Ekuitas dengan Posco dan KP pada tanggal agreement with Posco and KP on 6 August 2020
6 Agustus 2020 (“Perjanjian Ekuitas”). Sesuai dengan (“Equity Agreement”). In accordance with the Equity
Perjanjian Ekuitas tersebut, Perusahaan harus Agreement, the Company shall make the in-kind
melakukan inbreng atas aset dan liabilitas tertentu contribution of certain assets and liabilities to KP
kepada KP efektif apabila masing-masing pihak effective when each party has fulfilled certain
memenuhi persyaratan tertentu (“Syarat Tangguh”). conditions precedent (“Conditions Precedent”). Those
Aset tertentu tersebut terkait dengan fasilitas HSM 2, certain assets were related to HSM 2 facilities,
termasuk tanah itu sendiri dan semua peralatan, including the land itself and all the equipment facilities,
fasilitas, infrastruktur atau lainnya yang dibangun di infrastructure or otherwise that are constructed in/on
atas tanah HSM 2 yang sesuai dengan kontrak EPC the land of HSM 2 according to the EPC contract of the
Proyek HSM 2. Liabilitas tertentu terkait dengan HSM 2 Project. The liabilities related to investment
fasilitas kredit investasi dari Commerzbank credit facility from Commerzbank Aktiengesellschaft
Aktiengesellschaft (“Commerzbank”) dan (“Commerzbank”) and Ausfuhrkredit-Gesellschaft mbH
Ausfuhrkredit-Gesellschaft mbH (“AKA”) dengan (“AKA”) with a maximum amount of US$260,050 to
jumlah maksimum sebesar AS$260.050 untuk finance the HSM 2 Project.
membiayai Proyek HSM 2.
2022 Annual Report & Sustainability Report
481 PT Krakatau Steel (Persero) Tbk
Page 484
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/73 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
KP (lanjutan) KP (continued)
Pada tanggal 31 Desember 2021, telah dilakukan On 31 December 2021, the In-kind Transaction
penandatanganan In-kind Transaction Procedure Procedure Agreement (“ITPA”) was signed by both
Agreement (“ITPA”) yang memuat tentang skema parties. ITPA contains a transaction scheme that has
transaksi yang disepakati, syarat tangguh transaksi, been agreed, closing conditions of the transaction, and
serta kesepakatan para pihak setelah transaksi. post-in-kind contribution agreement. Based on ITPA,
Berdasarkan ITPA, skema yang disepakati para pihak the scheme that has been agreed by both parties is
adalah struktur kepemilikan KP menjadi 50% untuk KS shareholder ratio of KP shall be 50% for KS and 50%
dan 50% untuk Posco setelah transaksi. for Posco after the transaction.
Pada tanggal 19 Mei 2022, Perusahaan telah On 19 May 2022, the Company obtained approval from
mendapatkan persetujuan dari para pemegang saham the shareholders through the Extraordinary General
melalui Rapat Umum Pemegang Saham Luar Biasa Meeting of Shareholders (“EGMS”) for the additional
(“RUPSLB”) untuk melakukan penambahan investment of 20 % shares amounted to US$218,165
penyertaan modal 20% saham senilai AS$218.165 through in-kind of HSM 2 assets and liabilities to KP.
dalam bentuk inbreng aset dan liabilitas HSM 2 kepada
KP.
Perusahaan dan Posco menandatangani amandemen The Company and Posco signed an amended and
dan dinyatakan kembali perjanjian ventura bersama restated joint venture agreement (“JVA Amendment”)
(“Amendemen JVA”) pada tanggal 28 November 2022 on 28 November 2022, under which the Company
dimana Perusahaan akan melakukan penyerahan would contribute assets related to the HSM 2 factory
berupa aset dalam bentuk fasilitas pabrik HSM 2 facility to KP. The assets related to the HSM 2 facilities,
kepada KP. Aset terkait fasilitas HSM 2, termasuk which included the land itself and all the equipment,
tanah, peralatan fasilitas, infrastruktur atau lainnya facilities, infrastructure, or others that were constructed
yang dibangun di atas tanah HSM 2. Selain itu, melalui on the land of HSM 2. In addition, through the JVA
Amendemen JVA tersebut, terdapat perubahan Amendment, there was change related to purchase of
komitmen yang berkaitan dengan pembelian saham KP’s shares (see Note 23).
KP (lihat Catatan 23).
Sebagai bagian dari perjanjian tersebut, Perusahaan As part of the agreement, the Company received an
mendapatkan penambahan penyertaan modal sebesar additional 20% of KP’s shares in return for the assets
20% saham KP sebagai imbalan atas penyerahan contributed, a cash payment of US$216,022 to settle
aset, pembayaran kas sebesar AS$216.022 untuk the credit facility related to HSM 2, and a further cash
melunasi fasilitas kredit investasi yang terkait proyek payment of US$120,906 to be settled in 2023 (Note 7).
HSM 2, dan pembayaran kas sebesar AS$120.906
yang akan dilunasi di tahun 2023 (Catatan 7).
Hasil penerimaan pembayaran kas sebesar The proceeds from the cash payment of US$120,906
AS$120.906 atas transaksi inbreng HSM 2 akan from in-kind HSM 2 transaction will be used as a source
digunakan sebagai salah satu sumber dana untuk of funds for repayment of the Tranche B restructuring
pelunasan pinjaman restrukturisasi Tranche B yang loan which will mature on 31 December 2023. In April
akan jatuh tempo pada 31 Desember 2023. Pada bulan 2023, part of the other receivables of US$70,010 has
April 2023, sebagian dari piutang lain-lain sebesar been off-set with the trade payables of the Group to KP.
AS$70.010 telah di off-set dengan utang usaha Grup
kepada KP.
Nilai wajar penyertaan 20% saham KP sebesar The fair value of the 20% additional shares amounted
AS$218.165 pada tanggal transaksi berdasarkan to US$218,165 on the transaction date based on the
penilaian terkini yang diterbitkan oleh Kantor Jasa latest valuation report issued by Kantor Jasa Penilai
Penilai Publik Ruky Safrudin dan Rekan tertanggal 26 Publik Ruky Safrudin dan Rekan dated 26 June 2023.
Juni 2023. Pengukuran nilai wajar menggunakan input- Measurement of fair value used significant
input yang signifikan yang tidak dapat diobservasi, unobservable inputs, which represent Level 3 of the fair
yang merupakan hierarki nilai wajar Tingkat 3. value hierarchy.
Nilai wajar penyertaan 20% saham KP dihitung The fair value of 20% shares of KP was assessed using
menggunakan arus kas yang didiskontokan the DCF calculations use cash flow projections based
menggunakan proyeksi arus kas untuk periode 5 tahun on financial budgets covering 5-year period for the
untuk pendekatan pendapatan dan guideline publicly income approach and guideline publicly traded method
traded method untuk pendekatan pasar. for market approach.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
482
Page 485
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/74 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
KP (lanjutan) KP (continued)
Asumsi utama ditentukan berdasarkan kombinasi Key assumptions determined based on a combination
pengalaman masa lalu dan sumber eksternal. Asumsi of experience and external sources. The key
utama yang digunakan untuk penilaian nilai wajar 20% assumptions used for the valuation of the fair value of
saham KP pada saat tanggal transaksi adalah sebagai 20% KP shares on the transaction date are:
berikut:
Asumsi utama/
Key assumptions
Periode arus kas sampai dengan Cashflows period
/until 2027
Harga jual baja (AS$/metric ton): Steel sales price (US$/metric ton)
- Slab 562 - 595 Slab -
- Baja plat 800 - 862 Plate steel -
- HRC 723 - 766 HRC -
Tingkat diskonto setelah pajak 9.12% Discount rate post-tax
Asumsi lain yang digunakan oleh manajemen KP Other assumptions used by KP management are
adalah volume penjualan, beban pokok pendapatan projected sales volume, cost of revenue and operating
dan beban operasi serta belanja modal yang expenses also capital expenditures which based on
diproyeksikan berdasarkan rencana bisnis manajemen KP’s formally approved management business plans
KP yang telah disetujui secara formal dengan and consider the current conditions and future
mempertimbangkan kondisi saat ini dan ekspektasi expectations.
masa depan.
Berikut adalah perhitungan keuntungan dari transaksi Following are the calculation of the gain on in-kind HSM
inbreng HSM 2: 2 transaction:
Nilai transaksi/
Transaction value
Nilai wajar 20% saham KP 218,165 Fair value 20% shares investment on KP
Piutang lain-lain dari KP (Catatan 7) 120,906 Other receivables from KP (Note 7)
Penerimaan kas untuk melunasi Cash receipt to settle the credit facility
fasilitas kredit terkait Proyek HSM 2 216,022 related to HSM 2 Project
Jumlah aset yang diterima dari KP 555,093 Total assets received from KP
Nilai buku aset perusahaan: The company’s asset book value:
Fasilitas HSM 2 (448,208) HSM 2 facilities
Keuntungan dari transaksi inbreng Gain on in-kind HSM 2 transaction
HSM 2 (sebelum eliminasi) 106,885 (before elimination)
Eliminasi dampak transaksi Elimination impact from transaction with
dengan pihak afiliasi (53,443) related party
Keuntungan dari transaksi inbreng Gain on in-kind HSM 2 transaction
HSM 2 (setelah eliminasi) 53,442 (after elimination)
Keuntungan dari transaksi inbreng HSM 2 berasal dari Gain on in-kind HSM 2 arising from the difference
selisih nilai wajar aset HSM 2 dengan nilai tercatat between fair value of HSM 2 assets with net carrying
pada tanggal transaksi. amount at the transaction date.
2022 Annual Report & Sustainability Report
483 PT Krakatau Steel (Persero) Tbk
Page 486
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/75 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
Kerismas Kerismas
Kerismas didirikan pada tahun 1980 yang bergerak di Kerismas was established in 1980 and is engaged in
bidang industri baja lembaran lapis seng. the zinc-coated steel sheet industry.
Latinusa Latinusa
Latinusa didirikan pada tahun 1982 dan bergerak di Latinusa was established in 1982 and is engaged in the
bidang industri pelat timah. Pada tanggal tinplate industry. On 4 December 2009, Latinusa
4 Desember 2009, Latinusa memperoleh pernyataan obtained the effective statement from Bapepam-LK to
efektif dari Bapepam-LK untuk melakukan penawaran conduct a public offering of its 504,670,000 new shares
umum saham kepada masyarakat sebanyak with a nominal value of Rp100 (full amount) per share
504.670.000 saham baru dengan nilai nominal Rp100 at a price of Rp325 (full amount) per share. Latinusa’s
(nilai penuh) per saham dengan harga Rp325 (nilai shares were listed on the Indonesia Stock Exchange
penuh) per saham. Saham Latinusa telah dicatatkan di on 14 December 2009.
Bursa Efek Indonesia pada tanggal 14 Desember
2009.
Dengan efektifnya penjualan tersebut maka Upon the completion of the transaction, the Company’s
kepemilikan Perusahaan di Latinusa turun menjadi ownership interest in Latinusa decreased to 20.10%.
20,10%.
KPCC KPCC
Pada tanggal 10 November 2011, PT KSI dan Posco On 10 November 2011, PT KSI and Posco Chemtech
Chemtech (“PC”) mendirikan KPCC dengan (“PC”) established KPCC with a percentage of
persentase kepemilikan adalah 20,00% untuk PT KSI ownership of 20.00% for PT KSI and 80.00% for PC.
dan 80,00% untuk PC.
KPCC akan membangun dan mengoperasikan pabrik KPCC will construct and operate a lime calcining plant
kapur (“Proyek”) yang berlokasi di Kawasan Industri (the “Project”) located in Krakatau Steel Industrial
Krakatau Steel, Cilegon. Pembangunan Proyek akan Estate, Cilegon. The Project would be constructed in
dilaksanakan dalam dua tahap dengan kapasitas two phases with a production capacity of 620,500 MT
produksi 620.500 MT (tidak diaudit) per tahun. Pada (unaudited) per year. In the first phase, the production
pembangunan tahap pertama, kapasitas produksi capacity of the Project is 328,500 MT (unaudited). In
Proyek sebesar 328.500 MT (tidak diaudit). Pada bulan January 2014, KPCC started its commercial
Januari 2014, KPCC telah beroperasi komersial. operations.
Pada tanggal 8 Maret 2022, sesuai dengan Akta No. On 8 March 2022, in accordance with the Notarial Deed
73 dari Notaris Jose Dima Satria, S.H., M.Kn., PT KSI No. 73 of Notary Jose Dima Satria, S.H., M.Kn., PT KSI
mengadakan perjanjian jual beli saham dengan PT entered into a sales purchase agreement with PT KGT
KGT untuk menjual seluruh kepemilikan saham KPCC to sell all shares in KPCC with ownership of 20.00% to
sebesar 20,00% kepada PT KGT. PT KGT.
KOS KOS
Pada tanggal 27 Desember 2012, Perusahaan dan On 27 December 2012, the Company and Osaka Steel
Osaka Steel Corporation (“OSC”) mendirikan KOS di Corporation (“OSC”) established KOS in Cilegon,
Cilegon, Indonesia, dengan persentase kepemilikan Indonesia with a percentage of ownership of 49.00%
adalah 49,00% untuk Perusahaan dan 51,00% untuk for the Company and 51.00% for OSC. KOS produces
OSC. KOS memproduksi baja profil kecil dan baja small section and reinforcing bar steel products with a
tulangan dengan kapasitas produksi sebesar 500.000 production capacity of 500,000 tons/year (unaudited).
ton/tahun (tidak diaudit). Berdasarkan Keputusan Based on the Shareholders Resolution dated
Pemegang Saham tanggal 21 Oktober 2014, 21 October 2014, the Company’s ownership interest in
persentase kepemilikan Perusahaan di KOS menjadi KOS became 20.00% and 80.00% for OSC.
20,00% dan 80,00% untuk OSC.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
484
Page 487
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/76 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
KOS (lanjutan) KOS (continued)
Pada tanggal 26 November 2015, KOS On 26 November 2015, KOS entered into a long-term
menandatangani Perjanjian Pinjaman jangka panjang Loan Agreement with three Japanese banks led by
dengan tiga bank Jepang yang dipimpin oleh Sumitomo Mitsui Banking Corporation for a total
Sumitomo Mitsui Banking Corporation dengan nilai amount of US$115,000 which was used for the
total sebesar AS$115.000 yang digunakan untuk implementation of the KOS establishment project, the
implementasi proyek pendirian KOS, terhadap long-term loans are guaranteed by the Shareholders in
pinjaman jangka panjang tersebut dijamin oleh accordance with the portion of KOS ownership. For
Pemegang Saham sesuai porsi kepemilikan KOS. Atas this guarantee, the Company obtained a Guarantee
penjaminan tersebut, Perusahaan memperoleh Facility from Indonesia Eximbank in the form of a Letter
Fasilitas Penjaminan dari Indonesia Eximbank dalam of Guarantee with a guarantee facility limit of
bentuk Letter of Guarantee dengan jumlah limit fasilitas US$23,000, a guarantee facility period of eight years
penjaminan sebesar AS$23.000, jangka waktu fasilitas from the signing of the Letter of Guarantee, and fee of
penjaminan delapan tahun sejak ditandatanganinya 1.2% per year. (Note 41)
Letter of Guarantee, serta imbal jasa 1,2% per tahun.
(Catatan 41)
Pada bulan Januari 2017, KOS telah beroperasi In January 2017, KOS started its commercial
komersial. operations.
Pada tanggal 25 September 2020, Perusahaan dan On 25 September 2020, the Company and OSC
OSC menandatangani nota kesepahaman mengenai entered into a memorandum of understanding
dukungan keuangan yang akan diberikan kepada concerning financial support to be provided to KOS. By
KOS. Dengan nota kesepahaman ini, OSC menyetujui this memorandum of understanding, OSC agreed to
untuk memberikan dukungan finansial kepada KOS provide financial support to KOS through three
melalui tiga mekanisme: mechanisms:
- Capital injection kepada KOS sebesar AS$30.000 - Capital injection to KOS amounting to US$30,000
berupa kelas saham baru (“saham seri A”) yang in the form of a new class of shares (“series A
dapat ditarik kembali dan tanpa hak suara, yang shares”) which can be withdrawn and no voting
diterbitkan pada tanggal 27 Oktober 2020, dimana rights, that were issued on 27 October 2020, where
hal ini mendilusi porsi kepemilikan Perusahaan the capital injection diluted the Company’s
atas KOS menjadi 14% sejak dibayarkannya ownership portion of KOS to 14% since the
capital injection ini oleh OSC pada tanggal 18 payment of this capital injection by OSC on
November 2020. Capital injection dalam bentuk 18 November 2020. The capital injection in the
saham seri A sebesar AS$30.000 ini akan ditarik form of series A shares in amount of US$30,000
kembali seluruhnya oleh OSC melalui arus kas will be fully withdrawn by OSC through KOS’ free
bebas KOS di masa yang akan datang sebagai cash flow in the future as the first priority when
prioritas pertama ketika saldo laba ditahan KOS KOS's retained earnings balance is positive.
sudah positif.
- Pinjaman jangka panjang kepada KOS dengan - Long-term loan to KOS in an amount of up to
jumlah hingga sebesar AS$110.000 dengan US$110,000 with a term of between 2031 up to
jangka waktu antara tahun 2031 sampai dengan 2035 which will be used for general corporate
2035 yang akan digunakan untuk keperluan umum purposes and, in particular, the repayment of an
Perusahaan dan, khususnya, pembayaran outstanding principal in the amount of US$100,625
kembali pokok pinjaman sebesar AS$100.625 under the loan agreement dated 26 November
berdasarkan perjanjian pinjaman tanggal 2015 among KOS and three Japanese banks led
26 November 2015 antara KOS dan tiga bank by Sumitomo Mitsui Banking Corporation
Jepang yang dipimpin oleh Sumitomo Mitsui (“SMBC”).
Banking Corporation (“SMBC”).
- Parental Guarantee dalam jumlah tidak melebihi - Parental guarantee in an amount which shall not
AS$130.000 kepada pemberi pinjaman jangka exceed US$130,000 to the lenders of the short-
pendek yang telah dipinjam oleh KOS berdasarkan term loan which has been borrowed by KOS under
perjanjian fasilitas pinjaman jangka pendek yang the short-term loan facility agreement tendered to
diberikan kepada KOS oleh masing-masing PT KOS by each of PT Bank BTPN Tbk, PT Bank
Bank BTPN Tbk, PT Bank Mizuho Indonesia dan Mizuho Indonesia and MUFG Bank Ltd in the
MUFG Bank Ltd sejumlah AS$180.000. amount of US$180,000.
2022 Annual Report & Sustainability Report
485 PT Krakatau Steel (Persero) Tbk
Page 488
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/77 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
KOS (lanjutan) KOS (continued)
Sehubungan dengan capital injection, pinjaman jangka In respect of the capital injection, long-term loan and
panjang dan parental guarantee untuk pinjaman jangka parental guarantee for the short-term loan, the
pendek, Perusahaan akan memberikan kompensasi Company shall compensate OSC for all economic
kepada OSC untuk semua beban ekonomi dan biaya burden and costs in respect of the Company’s burden
sehubungan dengan bagian beban Perusahaan yang portion to be incurred by OSC in connection with the
dikeluarkan oleh OSC sehubungan dengan capital capital injection, long-term loan and parental guarantee
injection, pinjaman jangka panjang dan parental provided solely by OSC to KOS at annual
guarantee tersebut yang diberikan sepenuhnya oleh compensation rate of 1%, in the estimated amounts of
OSC kepada KOS dengan tingkat kompensasi tahunan US$900, US$1,400 and US$2,200 which will be paid
sebesar 1%, dengan nilai yang diperkirakan sebesar through the entitlement of KOS’ dividend in the future,
AS$900, AS$1.400 dan AS$2.200 yang akan after the series A shares of US$30,000 were fully
dibayarkan melalui hak dividen KOS di masa yang redeemed by OSC.
akan datang, setelah saham seri A sebesar AS$30.000
ditarik kembali seluruhnya oleh OSC.
KNSS KNSS
Pada tanggal 27 Desember 2012, Perusahaan dan On 27 December 2012, the Company and Nippon Steel
Nippon Steel Corporation (“NSC”) mendirikan KNSS di Corporation (“NSC”) established KNSS in Cilegon,
Cilegon, Indonesia dengan persentase kepemilikan Indonesia, with a percentage of ownership of 49.00%
adalah 49,00% untuk Perusahaan dan 51,00% untuk for the Company and 51.00% for NSC. KNSS produces
NSC. KNSS memproduksi baja galvanising dan galvanised and annealed steel products with a
annealing dengan kapasitas produksi sebesar 480.000 production capacity of 480,000 tons/year (unaudited).
ton/tahun (tidak diaudit). Berdasarkan Keputusan Based on the Shareholders Resolution dated
Pemegang Saham tanggal 5 September 2014, 5 September 2014, the Company’s ownership interest
persentase kepemilikan Perusahaan di KNSS menjadi in KNSS became 20.00% and 80.00% for NSC. In July
20,00% dan 80,00% untuk NSC. Pada bulan Juli 2017, 2017, KNSS started its commercial operations.
KNSS telah beroperasi komersial.
Pada tanggal 3 Maret 2016, KNSS menandatangani On 3 March 2016, KNSS entered into Loan Agreement
Perjanjian Pinjaman untuk tujuan pembiayaan for the purpose of financial construction of a plant and
pembangunan pabrik serta modal kerja. Total fasilitas also for working capital. The total loan facility is
pinjaman maksimum AS$220.000, dengan jangka maximum of US$220,000, with the loan repayment
waktu pelunasan pinjaman dimulai tanggal period commencing on 3 September 2019 which due
3 September 2019 yang jatuh tempo tanggal on 3 March 2023.
3 Maret 2023.
Pemberi pinjaman antara lain: The lenders are as follows:
- Japan Bank for International Cooperation (“JBIC”) - Japan Bank for International Cooperation (“JBIC”)
sebagai pemberi pinjaman Tranche A; referred as the Tranche A Lender;
- SMBC dan Mitsubishi UFJ Trust and Banking - SMBC and Mitsubishi UFJ Trust and Banking
Corporation (“MUTB”). SMBC dan MUTB Corporation (“MUTB”). SMBC and MUTB being
bersama-sama sebagai pemberi pinjaman together referred as the Tranche B Lenders; and
Tranche B; dan
- Mizuho Bank Ltd (“MHBK”), Sumitomo Mitsui Trust - Mizuho Bank Ltd (“MHBK”), Sumitomo Mitsui Trust
Bank, Limited (“SMTB”). MHBK dan SMTB Bank, Limited (“SMTB”). MHBK and SMTB being
bersama-sama sebagai pemberi pinjaman together referred as the Tranche C Lenders.
Tranche C.
Pinjaman tersebut dijamin oleh NSC dan Perusahaan The loans are guaranteed by NSC and the Company
berdasarkan porsi kepemilikan dari total pinjaman based on the ownership portion of the total loan
jaminan dari Perusahaan. guarantee from the Company.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
486
Page 489
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/78 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
KNSS (lanjutan) KNSS (continued)
Tanggal 9 Agustus 2018, KNSS menandatangani On 9 August 2018, KNSS signed a Long-term Loan
Perjanjian Pinjaman Jangka Panjang dengan MUFG Agreement with MUFG Bank, Ltd, Jakarta Branch
Bank, Ltd, Cabang Jakarta (“MUFG”) dengan total (“MUFG”) with a maximum total facility of US$10,000.
maksimum fasilitas sebesar AS$10.000. Pembayaran Payment starts on 9 August 2019 until 9 August 2023.
dimulai tanggal 9 Agustus 2019 sampai dengan 9 This loan is guaranteed by NSC and the Company
Agustus 2023. Pinjaman ini dijamin oleh NSC dan based on the ownership portion of the total loan
Perusahaan berdasarkan porsi kepemilikan dari total guarantee from the Company.
pinjaman jaminan dari Perusahaan.
Dalam rangka peningkatan kondisi keuangan KNSS, In order to improve the financial condition of KNSS, on
maka pada tanggal 26 Desember 2019, yang telah 26 December 2019, which was amended on 11 May
diamandemen tanggal 11 Mei 2021, Perusahaan, NSC 2021, the Company, NSC and KNSS signed a
dan KNSS, telah menandatangani Nota Kesepahaman Memorandum of Understanding on Financial
Financial Improvement KNSS. Jumlah Financial Improvement for KNSS. The total Financial
Improvement adalah sebesar AS$90.000, dengan Improvement amounted to US$90,000, with the
porsi Perusahaan sebesar AS$18.000 (20% dari Company's portion amounting to US$18,000 (20% of
jumlah Financial Improvement), dalam bentuk the total Financial Improvement), in the form of a
pengurangan Tolling Fee. Atas Financial Improvement reduced Tolling Fee. For the Company's Financial
Perusahaan, telah disetujui akan diberikan dalam Improvement, it has been agreed that it will be given in
bentuk penangguhan dividen KNSS di masa yang akan the form of a deferral of future KNSS dividends in the
datang sebesar nilai Financial Improvement amount of the Company's Financial Improvement
Perusahaan yang telah dikenakan bunga. value which has been subject to interest.
Pada tanggal 28 Januari 2020, Perusahaan dan NSC On 28 January 2020, the Company and NSC entered
menandatangani nota kesepahaman mengenai into a memorandum of understanding concerning
dukungan keuangan yang akan diberikan kepada financial support to be provided to KNSS. By this
KNSS. Dengan nota kesepahaman ini, NSC setuju memorandum of understanding, NSC agreed to
untuk memberikan dukungan finansial kepada KNSS provide financial support to KNSS by way of providing
dengan cara memberikan pinjaman pemegang saham shareholder loan to KNSS in amount of up to
kepada KNSS sampai dengan sejumlah AS$170.000 US$170,000 with a term of up to 2028 which will be
dengan jangka waktu sampai dengan tahun 2028 yang used for general corporate purposes and, in particular,
akan digunakan untuk keperluan umum perusahaan the repayment of an outstanding principal under the
dan, khususnya, pembayaran kembali pokok pinjaman loan agreement between KNSS and JBIC and MUFG
berdasarkan perjanjian pinjaman antara KNSS ke JBIC with a term until 2023. In exchange for financial support
dan MUFG dengan jangka waktu sampai dengan tahun provided by NSC to KNSS, the Company agreed to pay
2023. Sebagai imbalan atas dukungan keuangan yang compensation with a fee of 1.5% per annum and an
diberikan oleh NSC kepada KNSS, Perusahaan setuju arrangement fee of 0.472% per annum for the
untuk membayar kompensasi dengan biaya 1,5% per Company’s shareholding ratio in KNSS in a total
tahun dan arrangement fee sebesar 0,472% per tahun amount of US$3,447 with a repayment schedule for
atas porsi kepemilikan Perusahaan terhadap KNSS each period until the KNSS loan to NSC ends.
dengan jumlah nilai sebesar AS$3.447 dengan jadwal
pembayaran tiap periode sampai dengan pinjaman
KNSS ke NSC berakhir.
Pada tanggal 11 Mei 2021, Perusahaan dan NSC On 11 May 2021, the Company and NSC entered into
menandatangani nota kesepahaman mengenai a memorandum of understanding concerning financial
dukungan keuangan yang akan diberikan kepada support to be provided to KNSS. By this memorandum
KNSS. Dengan nota kesepahaman ini, NSC of understanding, NSC agreed to provide financial
menyetujui untuk memberikan dukungan finansial support to KNSS through capital injection to KNSS
kepada KNSS melalui mekanisme capital injection amounting to US$30,000 in the form of a new class of
kepada KNSS sebesar AS$30.000 berupa kelas shares (“series A shares”), that were issued on 7 June
saham baru (“saham seri A”), yang diterbitkan pada 2021.
tanggal 7 Juni 2021.
Pada tanggal 31 Oktober 2022, pemegang saham On 31 October 2022, the shareholders agreed NSC to
menyetujui NSC memberikan tambahan dukungan provide additional financial support to KNSS through
finansial kepada KNSS melalui mekanisme capital capital injection to KNSS amounting to US$15,000 in
injection kepada KNSS sebesar AS$15.000 berupa the form of series A shares.
saham seri A.
2022 Annual Report & Sustainability Report
487 PT Krakatau Steel (Persero) Tbk
Page 490
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/79 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
IJSC IJSC
Pada tanggal 2 November 2011, Perusahaan bersama On 2 November 2011, the Company and Nippon Steel
Nippon Steel Trading Co. (“NSTC”) menandatangani Trading Co. (“NSTC”) signed a joint venture agreement
perjanjian pendirian ventura bersama IJSC yang to build IJSC located in Karawang, Indonesia, with a
berlokasi di Karawang, Indonesia, dengan persentase percentage of ownership of 20.00% for the Company
kepemilikan adalah 20,00% untuk Perusahaan dan and 80.00% for NSTC. IJSC produces plate and rolled
80,00% untuk NSTC. IJSC memproduksi baja plat dan steel products with a production capacity of 120,000
lembaran dengan kapasitas produksi sebesar 120.000 tons/year (unaudited). In January 2014, IJSC started its
ton/tahun (tidak diaudit). Pada bulan Januari 2014, commercial operations.
IJSC telah beroperasi komersial.
KPDC KPDC
Pada tanggal 22 Februari 2013, PT KSI, PC dan Dong- On 22 February 2013, PT KSI, PC and Dong-Suh
Suh Chemical Ind. Co. Ltd. (“DSC”) mendirikan KPDC Chemical Ind. Co. Ltd. (“DSC”) established KPDC with
dengan persentase kepemilikan adalah 45,00% untuk a percentage of ownership of 45.00% for PC, 30.00%
PC, 30,00% untuk PT KSI dan 25,00% untuk DSC. for PT KSI and 25.00% for DSC. On 9 September 2016,
Pada tanggal 9 September 2016, DSC membeli DSC purchased a portion of shares of KPDC owned by
sebagian saham KPDC yang dimiliki PC. Komposisi PC. The ownership composition of KPDC changed to
kepemilikan KPDC berubah masing-masing menjadi 51.00%, 30.00% and 19.00% for DSC, PT KSI and PC,
sebesar 51,00%, 30,00% dan 19,00% untuk DSC, PT respectively.
KSI dan PC.
KPDC mengoperasikan pabrik penyulingan limbah KPDC operates the Distilled Coal Tar plant with a
batu bara (Distilled Coal Tar) dengan kapasitas production capacity of 55,000 tons (unaudited) per
produksi sebesar 55.000 ton (tidak diaudit) per tahun. year. In February 2014, KPDC started its commercial
Pada bulan Februari 2014, KPDC telah beroperasi operations.
komersial.
Pada tanggal 8 Maret 2022, sesuai dengan Akta No. On 8 March 2022, in accordance with the Notarial Deed
71 dari Notaris Jose Dima Satria, S.H., M.Kn., PT KSI No. 71 of Notary Jose Dima Satria, S.H., M.Kn., PT KSI
mengadakan perjanjian jual beli saham dengan PT entered into a sales purchase agreement with PT KGT
KGT untuk menjual seluruh kepemilikan saham KPDC to sell all shares in KPDC with ownership of 30.00% to
sebesar 30,00% kepada PT KGT. PT KGT.
KSMI KSMI
Pada tanggal 20 Desember 2013, Perusahaan dan SI On 20 December 2013, the Company and SI
mendirikan KSMI dengan persentase kepemilikan established KSMI with a percentage of ownership of
masing-masing adalah 50,00%. Berdasarkan 50.00%, respectively. Under the joint venture
penyajian perusahaan ventura bersama tersebut, agreement, the Company and SI have joint control over
Perusahaan dan SI memiliki pengendalian bersama KSMI whereby decisions about the relevant activities
atas KSMI dimana keputusan-keputusan mengenai require unanimous consent of the parties sharing
aktivitas relevan mensyaratkan persetujuan dengan control and both parties have a right to net assets of
suara bulat dari kedua belah pihak dan kedua belah KSMI.
pihak memiliki hak atas aset bersih KSMI.
KSMI bergerak di bidang produksi slag powder yang KSMI is engaged in the production of slag powder that
selanjutnya akan digunakan oleh SI untuk will be used by SI to produce portland composit
memproduksi semen portland composit. Pada tahun cement. In 2014, KSMI started its commercial
2014, KSMI telah beroperasi komersial. operations.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
488
Page 491
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/80 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
PPKT PPKT
Berdasarkan keputusan pemegang saham PT KTI Based on the shareholder resolution of PT KTI’s
tanggal 6 Maret 2019, pemegang saham PT KTI telah shareholders dated 6 March 2019, the shareholders of
menyetujui PT KTI berpartisipasi dalam mendirikan PT KTI approved PT KTI to participate in the
PPKT dengan PP dengan persentase kepemilikan establishment of PPKT with PP with a percentage of
adalah 25,00% untuk PT KTI dan 75,00% untuk PP. ownership of 25.00% for PT KTI and 75.00% for PP.
Berdasarkan perjanjian kerja sama pengembangan Based on the cooperation agreement to develop a
sistem penyediaan air minum dengan kapasitas 1.000 drinking water utilities supply system with a capacity of
liter/detik antara Perusahaan Daerah Air Minum Giri 1,000 litres/second between the Perusahaan Daerah
Tirta dengan PPKT tanggal 11 April 2019, PPKT setuju Air Minum of Giri Tirta with PPKT dated 11 April 2019,
untuk melakukan perencanaan dan pembangunan PPKT agreed to plan and develop a drinking water
fasilitas sistem penyediaan air minum. Tujuan kerja utilities supply system. The aim of the cooperative is to
sama ini adalah meningkatkan pelayanan air minum improve the cooperation of drinking water utilities for
bagi kebutuhan masyarakat. the needs of the community.
Pada tahun 2021, berdasarkan Berita Acara No. In 2021, based on Minutes of Additional Capital No.
06/BA/DU-KTI/II/2021, No. 66/BA/Dir.Keu&SDM/X/ 06/BA/DU-KTI/II/2021, No. 66/BA/Dir.Keu&SDM/X/
2021, serta Kesepakatan Bersama No. 02/BA/DK- 2021, and Mutual Agreement No. 02/BA/DK-
PPI/VII/2021, PT KTI melakukan penambahan setoran PPI/VII/2021, PT KTI made additional paid in capital to
modal kepada PPKT. Penyetoran modal dilakukan PPKT. Additional paid in capital was done through
dengan skema kompensasi atas piutang lain-lain other receivable compensation amounting to Rp5,088
sebesar Rp5.088 juta (setara dengan AS$453) dan million (equivalent to US$453) and by cash amounting
secara tunai sebesar Rp1.100 juta (setara dengan to Rp1,100 million (equivalent to US$98).
AS$98).
Pada tahun 2022, berdasarkan Berita Acara In 2022, based on Minutes of Additional Capital
No. 31A/BA/Dir.KPU/V/2022, PT KTI dan PP No. 31A/BA/Dir.KPU/V2022, PT KTI and PP made
melakukan penambahan setoran modal kepada PPKT additional paid in capital to PPKT without any change
tanpa merubah persentase kepemilikan. Penyetoran in the percentage of ownership. Additional paid in
modal dilakukan oleh PT KTI dengan skema capital by PT KTI was done through other receivable
kompensasi atas piutang lain-lain sebesar Rp14.958 compensation amounting to Rp14,958 million
juta (setara dengan AS$1.005). (equivalent to US$1,005).
Dana investasi untuk proyek kerja sama ini senilai Investment funds for this collaborative project
Rp618.054 juta pada tahun 2019, yang bersumber dari amounted to Rp618,054 million in 2019, sourced from
modal PPKT sebesar 30% atau Rp185.416 juta dan PPKT’s own capital of 30% or Rp185,416 million and
yang bersumber dari lembaga keuangan perbankan sourced from banking financial institutions of 70% or
sebesar 70% atau sebesar Rp432.638 juta. Rp432,638 million.
Pada bulan September 2021, PPKT telah memperoleh In September 2021, PPKT obtained a permit to operate
izin untuk pengoperasian sistem penyediaan air minum the water utility supply system. On 17 December 2021,
tersebut. Pada tanggal 17 Desember 2021, Perusahaan Daerah Air Minum of Giri Tirta and PPKT
Perusahaan Daerah Air Minum Giri Tirta dan PPKT agreed to increase the investment funds amounting to
sepakat untuk melakukan penambahan nilai dana Rp709,742 million with a fixed concession period of
investasi menjadi sebesar Rp709.742 juta dengan 25 years from the commercial date in accordance with
masa konsesi tetap 25 tahun terhitung sejak tanggal the Cooperation Agreement.
komersial sesuai Perjanjian Kerja sama.
2022 Annual Report & Sustainability Report
489 PT Krakatau Steel (Persero) Tbk
Page 492
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/81 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
KAL KAL
Berdasarkan perjanjian tanggal 15 Agustus 2013, PT Based on the agreement dated 15 August 2013, PT
KBS, PT KJS, Argo Marine Total Company Limited KBS, PT KJS, Argo Marine Total Company Limited
(“AMTC”) dan PT International Total Services & (“AMTC”) and PT International Total Services &
Logistics (“ITL”) mendirikan perusahaan ventura Logistics (“ITL”) established a joint venture company
bersama yang bernama KAL, dengan persentase named KAL, with a percentage of ownership of 48% for
kepemilikan PT KBS sebesar 48%, PT KJS sebesar PT KBS, 3% for PT KJS, 31% for AMTC and 18% for
3%, AMTC sebesar 31% dan ITL sebesar 18%. KAL ITL. KAL is engaged in port facility services to support
bergerak dalam bidang jasa fasilitas pelabuhan untuk integrated steel making for PT Krakatau Posco.
mendukung integrated steel making PT Krakatau
Posco.
Berdasarkan perjanjian ventura bersama, PT KBS, PT Under the joint venture agreement, PT KBS, PT KJS,
KJS, AMTC, dan ITL memiliki pengendalian bersama AMTC, and ITL have joint control over KAL whereby
atas KAL dimana keputusan-keputusan mengenai decisions about the relevant activities require
aktivitas relevan mensyaratkan persetujuan dengan unanimous consent of the parties sharing control and
suara bulat dari seluruh pihak dan seluruh pihak all parties have a right to net assets of KAL.
memiliki hak atas aset bersih KAL.
Pada 25 April 2022, PT KBS dan PT KJS melakukan On 25 April 2022, PT KBS and PT KJS paid an addition
tambahan setoran modal sebesar Rp15.078 juta capital contribution amounting to Rp15,078 million
(setara dengan AS$1.014). Pada 27 April 2022, PT (equivalent to US$1,014). On 27 April 2022, PT KBS
KBS mengambil alih 3,00% kepemilikan PT KJS atas acquired 3.00% ownership of PT KJS in KAL. As such,
KAL, sehingga PT KBS memiliki kepemilikan langsung PT KBS directly owns 51.00% ownership over KAL.
atas KAL menjadi 51,00%. Hak dan kewajiban para The rights and obligations of parties in this agreement
pihak tidak berubah dengan adanya transaksi ini. remain unchanged despite this transaction.
KPE KPE
PT KDL bersama dengan PEC mendirikan KPE pada PT KDL, together with PEC, established KPE on
tanggal 13 Juli 2011 dengan persentase kepemilikan 13 July 2011 with a percentage of ownership of 10.00%
adalah 10,00% untuk PT KDL dan 90,00% untuk PEC. for PT KDL and 90.00% for PEC. PT KDL has the right
PT KDL memiliki hak untuk meningkatkan to increase its ownership interest in KPE up to 45.00%.
kepemilikannya dalam KPE sampai dengan 45,00%. KPE has built and operated a power plant with a
KPE telah membangun dan mengoperasikan capacity of 400 MW (unaudited) located in Krakatau
pembangkit tenaga listrik dengan kapasitas 400 MW Steel Industrial Estate, Cilegon. The first phase was
(tidak diaudit) yang berlokasi di Kawasan Industri done with a capacity of 200 MW (unaudited). PT KDL
Krakatau Steel, Cilegon. Pembangunan tahap pertama has paid the capital contribution in cash to KPE with a
telah dilakukan dengan kapasitas 200 MW (tidak total amount of US$8,310. In April 2014, KPE started
diaudit). PT KDL telah melakukan setoran modal kas its commercial operations.
pada KPE dengan jumlah nilai sebesar AS$8.310.
Pada bulan April 2014, KPE telah beroperasi
komersial.
Berdasarkan perjanjian antara PT KDL dan PEC, dan Based on the agreement between PT KDL and PEC,
akta pendirian KPE, PT KDL mempunyai pengaruh and KPE’s deed of establishment, PT KDL has
signifikan atas KPE yang dibuktikan dengan hak untuk significant influence over KPE which can be
menempatkan dua perwakilan di Dewan Komisaris dan demonstrated by the rights to put two representatives
satu perwakilan di Dewan Direksi di KPE, serta hak in KPE’s Board of Commissioners and one director in
voting dalam lima keputusan strategis yang harus KPE’s Board of Directors and the voting rights in five
disetujui dengan bulat oleh Dewan Direksi. strategic resolutions which shall require a unanimous
vote of the Board of Directors.
Ketika kepemilikan PT KDL di KPE mencapai 30% atau When PT KDL’s shareholding interest reaches and
lebih, PT KDL mempunyai hak voting atas remains at 30% or more in KPE, PT KDL has voting
17 keputusan strategis yang harus disetujui dengan rights to 17 strategic resolutions which shall require a
bulat oleh Dewan Direksi, yang tercantum di perjanjian unanimous vote of the Board of Directors, as described
antara PT KDL dan PEC sebagai “shareholder in the agreement between PT KDL and PEC as
reserved matters”. Sebelum pembelian saham “shareholder reserved matters”. Before the purchase of
tambahan tersebut, manajemen hanya berhak atas the additional shares, management only has rights to
10% dividen dari KPE. the 10% of the dividends from KPE.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
490
Page 493
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/82 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
12. INVESTASI PADA ENTITAS ASOSIASI DAN 12. INVESTMENTS IN ASSOCIATES AND JOINT
VENTURA BERSAMA (lanjutan) VENTURES (continued)
KPE (lanjutan) KPE (continued)
Berdasarkan perjanjian ventura bersama dengan PEC, In accordance with the joint venture agreement with
pada satu tahun setelah final acceptance certificate PEC, one year after the final acceptance certificate of
dari Fasilitas Fase 1, PT KDL mempunyai komitmen the Phase 1 Facilities, PT KDL has a commitment to
untuk membeli 35% saham KPE dari PEC dengan nilai purchase 35% of the total number of shares of KPE
dalam Dolar AS sebesar nilai awal yang dibayar PEC from PEC at a price in US Dollars equal to the sum of
saat penyertaan saham ditambah dengan bunga yang the original subscription price paid by PEC plus interest
diakui sejak tanggal tersebut. Pada tanggal accrued thereon. As at 31 December 2022 and 2021,
31 Desember 2022 dan 2021, aset derivatif yang timbul the derivative asset arising from the commitment
dari komitmen tersebut adalah masing-masing sebesar amounted to US$7,592 and US$8,137, respectively
AS$7.592 dan AS$8.137 (Catatan 10). Selanjutnya, (Note 10). The derivative asset was reclassified as
aset derivatif tersebut direklasifikasi ke “aset tidak “non-current assets held for sale” as part of
lancar yang dikuasai untuk dijual” seiring dengan management’s plan to sell KDL to CAP.
rencana penjualan KDL ke CAP.
Nilai wajar aset derivatif di atas berdasarkan hierarki The fair value of derivative assets is based on the fair
nilai wajar Tingkat 2. Penilaian tersebut berdasarkan value hierarchy Level 2. The valuation is based on
hasil pendiskontoan arus kas yang akan dihasilkan di discounted future cash flow generated in the future
masa depan. period.
Pada tanggal 31 Desember 2022, investasi pada KPE As at 31 December 2022, investment in KPE is
direklasifikasi ke “aset tidak lancar yang dikuasai untuk reclassified into “non-current assets held for sale”, in
dijual”, sehubungan dengan rencana penjualan saham relation to the plan to sell PT KDL’s shares owned by
PT KDL yang dimiliki oleh PT KSI. PT KSI.
PT KDL mengakui (kerugian)/keuntungan atas PT KDL recognised the (loss)/gain from change in the
perubahan nilai wajar derivatif di tahun buku derivative assets fair value as at 31 December 2022
31 Desember 2022 dan 2021 sebesar (AS$508) dan and 2021 amounting to (US$508) and US$586 in profit
AS$586 di laba rugi. or loss.
PT KM PT KM
Pada tanggal 31 Desember 2022 dan 2021, Grup On 31 December 2022 and 2021, the Group owns
mempunyai kepemilikan saham di PT KM melalui shares ownership in PT KM through direct ownership
kepemilikan langsung di PT KDL sebesar 9,35 % dan in PT KDL of 9.35%% and through PT KTI direct
kepemilikan langsung di PT KTI sebesar 19,72%. ownership of 19.72%. In total, the Group has 29.07%
Secara total, Grup memiliki 29,07% kepemilikan shares ownership in PT KM in which initially was
saham atas PT KM yang awalnya diakui sebagai recognised as investment in associates.
investasi pada entitas asosiasi.
Pada tanggal 31 Desember 2022, 9,35% kepemilikan As at 31 December 2022, 9.35% ownership in PT KM
saham pada PT KM yang dimiliki langsung oleh PT owned directly by PT KDL is reclassified into “Non-
KDL direklasifikasi ke “aset tidak lancar yang dikuasai current assets held for sale”, in relation to sale plan of
untuk dijual”, sehubungan dengan rencana penjualan KDL’s share owned by the Company (Note 53).
saham PT KDL yang dimiliki oleh Grup (Catatan 53).
Lain - lain Others
Pada tanggal 31 Desember 2022, cadangan As at 31 December 2022 and 2021, allowance for the
penurunan nilai penyertaan dibentuk atas penyertaan decline in the value of investment is provided for KNSS
pada KNSS dan Krakatau Samator sebesar AS$6.362 and Krakatau Samator amounting to US$6,362 (2021:
(2021: AS$5.771). US$5,771).
Manajemen Grup berkeyakinan bahwa kerugian Management of the Group believes that the allowance
penurunan nilai atas investasi pada entitas asosiasi for impairment losses on investments in associates and
dan ventura bersama adalah cukup untuk menutupi joint ventures is adequate to cover potential decline in
penurunan potensial atas nilai investasi pada entitas the value of investments in associates and joint
asosiasi dan ventura bersama. ventures.
Entitas asosiasi dan ventura bersama tidak memiliki The associates and joint ventures had no contingent
liabilitas kontinjensi pada tanggal 31 Desember 2022 liabilities as at 31 December 2022 and 2021 other than
dan 2021 selain yang sudah diungkapkan dalam which have been disclosed in the consolidated financial
laporan keuangan konsolidasian ini. statements.
2022 Annual Report & Sustainability Report
491 PT Krakatau Steel (Persero) Tbk
Page 494
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/83 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET TETAP 13. FIXED ASSETS
2022
Aset tidak
lancar yang
Defisit Penyesuaian dikuasai untuk
Saldo awal/ revaluasi/ translasi/ dijual*/Non-
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluation Translation current assets Saldo akhir/
balance Additions Deductions Reclassification) deficit adjustments held for sale* Ending balance
Harga perolehan Acquisition costs
Kepemilikan langsung Direct ownership
Tanah 1,455,994 589 (33,691) 13,115 (23,510) (21,688) (80,874) 1,309,935 Land
Bangunan 383,087 1,793 - 1,153 - (10,783) (6,638) 368,612 Buildings
Machinery and
Mesin dan peralatan 1,422,755 12,609 (3,050) 2,039 - (13,169) (220,591) 1,200,593 equipment
Peralatan pabrik Plant and project
dan proyek 15,359 1,005 - (4,078) - (1,794) - 10,492 equipment
Alat pengangkutan 19,918 5,239 (1,089) 545 - (1,667) (50) 22,896 Transportation equipment
Peralatan kantor dan Office and housing
rumah 94,812 1,360 (488) 5,765 - (946) (9,685) 90,818 equipment
Aset dalam penyelesaian 860,592 10,651 (415,302) (18,539) - (133) (2,268) 435,001 Construction in progress
Aset hak-guna Right-of-use assets
Tanah 282 589 (156) - - (2) (146) 567 Land
Bangunan 7,045 1 (87) - - (7) - 6,952 Buildings
Machinery and
Mesin dan peralatan 11,830 334 (5,266) - - (627) (361) 5,910 equipment
Alat pengangkutan 4,223 2,971 (1,280) - - (107) (306) 5,501 Transportation equipment
Peralatan kantor dan Office and housing
rumah 2,124 1,452 (553) - - (92) (359) 2,572 equipment
Jumlah harga perolehan 4,278,021 38,593 (460,962) - (23,510) (51,015) (321,278) 3,459,849 Total acquisition costs
Accumulated
Akumulasi penyusutan depreciation
Kepemilikan langsung Direct ownership
Tanah (3,864) (802) - (309) - 40 - (4,935) Land
Bangunan (153,581) (7,422) - 471 - 4,976 5,324 (150,232) Buildings
Machinery and
Mesin dan peralatan (823,153) (21,317) 2,671 5,206 - 3,735 136,332 (696,526) equipment
Peralatan pabrik Plant and project
dan proyek (9,455) (4) - 70 - 567 42 (8,780) equipment
Alat pengangkutan (10,056) (2,402) 171 (5,438) - 485 50 (17,190) Transportation equipment
Peralatan kantor dan Office and housing
rumah (86,210) (1,570) 19 - - 970 7,467 (79,324) equipment
Aset hak-guna Right-of-use assets
Tanah (113) (263) - - - 111 68 (197) Land
Bangunan (1,913) (869) 9 - - 28 - (2,745) Buildings
Machinery and
Mesin dan peralatan (6,465) (3,201) 3,759 - - 530 160 (5,217) equipment
Alat pengangkutan (1,811) (1,310) 522 - - 56 170 (2,373) Transportation equipment
Peralatan kantor dan Office and housing
rumah (1,379) (494) 408 - - 8 171 (1,286) equipment
Jumlah akumulasi Total accumulated
penyusutan (1,098,000) (39,654) 7,559 - - 11,506 149,784 (968,805) depreciation
Akumulasi Accumulated
penurunan nilai (959,382) (23,619) 4,452 - - - 277 (978,272) impairment
Jumlah nilai tercatat 2,220,639 1,512,772 Total carrying amount
*) Aset tidak lancar yang dikuasai untuk dijual milik PT KDL pada tahun 2022 *) Non-current assets held for sale from PT KDL in 2022 (Note 42).
(Catatan 42).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
492
Page 495
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/84 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET TETAP (lanjutan) 13. FIXED ASSETS (continued)
2021
Surplus Penyesuaian
Saldo awal/ revaluasi/ translasi/
Beginning Acquisition/ Penambahan/ Pengurangan/ Reklasifikasi*)/ Revaluation Translation Saldo akhir/
balance Acquisition Additions Deductions Reclassification surplus adjustments Ending balance
Harga perolehan Acquisition costs
Kepemilikan langsung Direct ownership
Tanah 1,475,063 94 1,645 (4,550) (14,992) 1,438 (2,704) 1,455,994 Land
Bangunan 381,662 913 1,326 - 632 - (1,446) 383,087 Buildings
Machinery and
Mesin dan peralatan 1,416,952 180 6,316 (55) 353 - (991) 1,422,755 equipment
Peralatan pabrik Plant and project
dan proyek 15,039 - - - 381 - (61) 15,359 equipment
Alat pengangkutan 14,263 6,447 - (11) - - (781) 19,918 Transportation equipment
Peralatan kantor dan Office and housing
rumah 92,441 226 2,183 - 192 - (230) 94,812 equipment
Aset dalam penyelesaian 784,476 - 77,675 83 (1,585) - (57) 860,592 Construction in progress
Aset hak-guna Right-of-use assets
Tanah 285 - - - - - (3) 282 Land
Bangunan 8,705 - 388 (2,044) 27 - (31) 7,045 Buildings
Machinery and
Mesin dan peralatan 7,582 - 4,329 - - - (81) 11,830 equipment
Alat pengangkutan 3,018 - 1,293 - - - (88) 4,223 Transportation equipment
Peralatan kantor dan Office and housing
rumah 2,054 - 88 - - - (18) 2,124 equipment
Jumlah harga perolehan 4,201,540 7,860 95,243 (6,577) (14,992) 1,438 (6,491) 4,278,021 Total acquisition costs
Accumulated
Akumulasi penyusutan depreciation
Kepemilikan langsung Direct ownership
Tanah (3,803) - (344) 26 - - 257 (3,864) Land
Bangunan (144,742) (279) (9,124) 29 - - 535 (153,581) Buildings
Machinery and
Mesin dan peralatan (799,346) (89) (24,099) - - - 381 (823,153) equipment
Peralatan pabrik Plant and project
dan proyek (8,417) - (769) 11 - - (280) (9,455) equipment
Alat pengangkutan (7,451) (2,730) - - - - 125 (10,056) Transportation equipment
Peralatan kantor dan Office and housing
rumah (81,969) (200) (4,443) - - - 402 (86,210) equipment
Aset hak-guna Right-of-use assets
Tanah (34) - (144) 65 - - - (113) Land
Bangunan (3,275) - (713) 2,049 - - 26 (1,913) Buildings
Machinery and
Mesin dan peralatan (2,516) - (4,119) 149 - - 21 (6,465) equipment
Alat pengangkutan (908) - (1,035) 127 - - 5 (1,811) Transportation equipment
Peralatan kantor dan Office and housing
rumah (831) - (669) 118 - - 3 (1,379) equipment
Jumlah akumulasi Total accumulated
penyusutan (1,053,292) (3,298) (45,459) 2,574 - - 1,475 (1,098,000) depreciation
Akumulasi Accumulated
penurunan nilai (957,229) - (8,811) 6,603 - - 55 (959,382) impairment
Jumlah nilai tercatat 2,191,019 2,220,639 Total carrying amount
*) Reklasifikasi termasuk tanah PT KSI yang direklasifikasi ke properti *) Reclassifications include PT KSI’s land to investment property in 2021
investasi pada tahun 2021 sebesar AS$14.992. amounting to US$14,992.
Rincian akumulasi penurunan nilai aset tetap pada Details of accumulated impairment losses of fixed assets
tanggal 31 Desember 2022 dan 2021 adalah sebagai as at 31 December 2022 and 2021 were as follows:
berikut:
2022 2021
Pabrik Blast Furnace 467,103 467,103 Blast Furnace plant
Pabrik Coke Oven Plant (“COP”) 289,948 269,385 Coke Oven plant (“COP”)
Pabrik PT MJIS 104,158 104,158 PT MJIS’ plant
Pabrik Direct Reduction (“DR”) 72,306 72,306 Direct Reduction (“DR”) plant
Lain-lain 44,757 46,430 Others
Jumlah 978,272 959,382 Total
2022 Annual Report & Sustainability Report
493 PT Krakatau Steel (Persero) Tbk
Page 496
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/85 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET TETAP (lanjutan) 13. FIXED ASSETS (continued)
Penyusutan aset tetap dialokasikan ke akun-akun Depreciation of fixed assets was allocated to the
sebagai berikut: following accounts:
2022 2021
Beban pokok pendapatan 29,623 39,275 Cost of revenue
Beban penjualan 784 367 Selling expenses
Beban umum dan administrasi General and administrative expenses
- Operasi dilanjutkan 8,428 5,405 Continuing operations -
- Operasi dihentikan 819 412 Discontinued operations -
Jumlah 39,654 45,459 Total
Nilai wajar tanah ditentukan dengan menggunakan The fair value of land was determined by using the
metode perbandingan harga pasar. Hal ini berarti market comparable method. This means that
penilaian yang dilakukan oleh penilai didasarkan pada valuations performed by the valuer are based on active
harga pasar aktif, yang disesuaikan secara signifikan market prices, significantly adjusted for differences in
untuk perbedaan pada sifat, lokasi dan kondisi dari the nature, location or condition of the specific land.
tanah yang dinilai. Nilai wajar tanah didasarkan pada The land’s fair values are based on valuations
penilaian yang dilakukan oleh KJPP Antonius Setiady performed by KJPP Antonius Setiady dan Rekan also
dan Rekan serta KJPP Erick, Rikarnadi dan Rekan, KJPP Erick, Rikarnadi dan Rekan registered
penilai independen yang terdaftar pada OJK, independent valuers in OJK, based on their reports
berdasarkan laporannya masing-masing tanggal dated 24 March 2023 and 22 February 2023 for the
24 Maret 2023 serta 22 Februari 2023 untuk periode period of 31 December 2022, respectively. Significant
31 Desember 2022. Input penilaian signifikan yang unobservable valuation input pertains to price per m2
tidak dapat diobservasi adalah harga per m2 yang ranging from Rp58,000 (full amount) to Rp62,600,000
berkisar antara Rp58.000 (nilai penuh) sampai dengan (full amount). Significant increases/(decreases) in
Rp62.600.000 (nilai penuh). Peningkatan/(penurunan) estimated price per m2 in isolation would result in a
signifikan dalam estimasi harga per m2 secara significantly higher/(lower) fair value. The
tersendiri dapat menghasilkan nilai wajar yang secara measurement of fair value was using Level 2 of the fair
signifikan lebih tinggi/(rendah). Pengukuran nilai wajar value hierarchy.
ini menggunakan hierarki nilai wajar Tingkat 2.
Tidak ada beban pinjaman yang dikapitalisasi ke aset There was no borrowing cost capitalised to fixed asset
tetap pada tahun 2022. Selama tahun 2021, jumlah in 2022. During 2021, the total borrowing costs
beban pinjaman yang dikapitalisasi oleh Grup ke aset capitalised by the Group to their fixed assets amounted
tetap adalah sebesar AS$8.773 dengan tingkat US$8,773, with capitalisation rate of 7.17% in 2021.
kapitalisasi sebesar 7,17% pada tahun 2021.
Hak atas tanah seluas 10,6 Ha masih dalam proses The titles of land rights covering the total area of
pengalihan hak menjadi nama Perusahaan. 10.6 Ha are in the process of being transferred to
the Company’s name.
Rincian aset dalam penyelesaian pada tanggal Details of construction in progress as at 31 December
31 Desember 2022 dan 2021 adalah sebagai berikut: 2022 and 2021 were as follows:
2022 2021*
Pabrik Blast Furnace 417,147 417,147 Blast Furnace plant
HSM 2 - 414,801 HSM 2
Lain-lain 17,854 28,644 Others
Jumlah 435,001 860,592 Total
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Perusahaan dan Posco menandatangani Amendemen The Company and Posco signed JVA Amendment on
JVA pada tanggal 28 November 2022 dimana 28 November 2022, under which the Company
Perusahaan melakukan penyerahan berupa aset contribute assets related to the HSM 2 factory facility to
dalam bentuk fasilitas pabrik HSM 2 kepada KP. KP. As part of the agreement, the Company received
Sebagai bagian dari perjanjian tersebut, Perusahaan an additional 20% of KP’s shares in return for the
mendapatkan penambahan penyertaan modal sebesar assets contributed, alongside a cash payment of
20% saham KP sebagai imbalan atas penyerahan US$216,022 to settle the credit facility related to HSM
aset, selain dari pembayaran kas sebesar AS$216.022 2, and further payment of US$120,906 to be settled in
untuk melunasi fasilitas kredit investasi yang terkait 2023 (Note 12). Out of the US$120,906 thousand, the
proyek HSM 2, dan pembayaran sebesar AS$120.906 Company has used US$70,010 thousand to offset
yang akan dilunasi di tahun 2023 (Catatan 12). Atas against the account payable to KP on 28 April 2023.
AS$120.906 ribu tersebut, Perusahaan sudah
menggunakan AS$70.010 ribu untuk di saling hapus
dengan utang usaha kepada KP pada tanggal 28 April
2023.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
494
Page 497
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/86 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET TETAP (lanjutan) 13. FIXED ASSETS (continued)
Pabrik Blast Furnace dan COP Blast Furnace plant and COP
Pada tanggal 15 November 2011, Perusahaan On 15 November 2011, the Company signed a
menandatangani kontrak pembangunan pabrik Blast construction contract for the Blast Furnace plant
Furnace termasuk pabrik COP dengan konsorsium including a COP plant with the consortium of Capital
Capital Engineering and Research Incorporation Engineering and Research Incorporation Limited
Limited (“MCC-CERI”) dengan nilai kontrak sebesar (“MCC-CERI”) with a contract amounting to
AS$334.900 dan Rp2.215.425 juta merupakan porsi US$334,900 and Rp2,215,425 million which is the
untuk PT KE. Proyek ini bertujuan untuk membangun portion of PT KE. The purpose of this project is to
komplek pabrik Blast Furnace baru yang terdiri dari construct a new Blast Furnace complex which consists
Blast Furnace, Sintering Plant, Coke Oven Plant, Pig of Blast Furnace, Sintering Plant, Coke Oven Plant, Pig
Iron Caster, Stockyard dan Material/Hot Metal Handling Iron Caster, Stockyard and Material/Hot Metal Handling
yang memproduksi 1.200.000 MT (tidak diaudit) hot to produce 1,200,000 MT (unaudited) per year of hot
metal dan pig iron per tahun. Pada tanggal metal and pig iron. As at 31 December 2022 and 2021,
31 Desember 2022 dan 2021, manajemen Perusahaan the Company’s management estimates that the
memperkirakan persentase penyelesaian pabrik Blast percentage of completion of the Blast Furnace plant is
Furnace masing-masing adalah sebesar 99,94% (tidak 99.94% respectively, (unaudited), while for COP, the
diaudit), sedangkan untuk pabrik COP, proyek ini telah project has been completed in 2020. Based on the
selesai pada tahun 2020. Berdasarkan hasil pengujian performance testing of this plant, management has
pabrik ini, manajemen memutuskan untuk tidak decided not to operate Blast Furnace plant temporarily
mengoperasikan pabrik Blast Furnace untuk because it was no longer economical and to provide a
sementara dikarenakan pabrik ini sudah tidak provision for impairment losses of this plant.
ekonomis lagi dan telah melakukan pencadangan atas
kerugian penurunan nilai terhadap pabrik ini.
Penurunan nilai COP Impairment of COP
Sesuai dengan kebijakan akuntansi Grup, manajemen In accordance with the Group’s accounting policies,
melakukan pengujian penurunan nilai atas seluruh aset management tests all fixed assets for impairment
tetap bilamana terdapat kejadian atau perubahan whenever events or changes in circumstances indicate
keadaan yang mengindikasikan bahwa nilai tercatat that the carrying amount may not be recoverable.
aset tersebut tidak terpulihkan. Berdasarkan Based on the Group’s assessment regarding the future
penelaahan Grup atas penggunaan COP tertentu di use of COP, management performed an assessment of
masa depan, manajemen melakukan penelaahan whether COP were impaired.
apakah COP ini mengalami penurunan nilai.
Pada tanggal 31 Desember 2022, penilaian nilai wajar As at 31 December 2022, the calculation of the fair
atas pabrik COP yang dimiliki Perusahaan telah value of the Company’s COP plants was performed by
dilakukan oleh KJPP Suwendho Rinaldy dan Rekan, KJPP Suwendho Rinaldy dan Rekan, a registered
penilai independen yang terdaftar di OJK, berdasarkan independent valuer in OJK, based on its report dated
laporannya tanggal 14 April 2023. 14 April 2023.
Penilaian menggunakan pendekatan pendapatan The valuation used an income approach to assess the
untuk menguji jumlah terpulihkan Unit Penghasil Kas recoverable amount of the Cash-Generating Unit
(“UPK”). Pendekatan pendapatan didasarkan atas nilai (“CGU”). The income approach is predicated upon the
arus kas masa depan yang akan dihasilkan oleh suatu value of the future cash flows that a business will
bisnis. Metode DAK meliputi proyeksi arus kas dan generate going forward. The DCF method was used,
mendiskontokannya menjadi nilai kini. which involves projecting cash flows and converting
them to a present value equivalent through discounting.
Pada tanggal 31 Desember 2022, jumlah terpulihkan As at 31 December 2022, the recoverable amount of
dari UPK COP ditentukan berdasarkan perhitungan the COP’s CGU was determined based on value-in-use
nilai pakai yang membutuhkan penggunaan asumsi- calculations which require the use of assumptions. The
asumsi. Teknik penilaian menggunakan input-input valuation technique uses significant unobservable
yang signifikan yang tidak dapat diobservasi, yang inputs, which represent a Level 3 fair value.
merupakan nilai wajar Tingkat 3.
2022 Annual Report & Sustainability Report
495 PT Krakatau Steel (Persero) Tbk
Page 498
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/87 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET TETAP (lanjutan) 13. FIXED ASSETS (continued)
Penurunan nilai COP (lanjutan) Impairment of COP (continued)
Manajemen menentukan asumsi utama berdasarkan Management determined the key assumptions based
kombinasi pengalaman masa lalu dan sumber on a combination of past experience and external
eksternal. Asumsi utama yang digunakan dan nilai sources. The key assumptions used and the resulting
terpulihkan pada 31 Desember 2022 dan 2021: recoverable amounts amounts as at 31 December
2022 and 2021:
2022 2021
Perusahaan The Company
Periode arus kas sampai dengan sampai dengan Cashflow period
/until 2027 /until 2026
Harga jual kokas (AS$/MT) 50 35 Coke sales price (US$/MT)
Tingkat diskonto sebelum pajak 12.74% 8.40% Discount rate pre-tax
Asumsi lain yang digunakan oleh manajemen adalah Other assumptions used by management are projected
volume penjualan, beban pokok pendapatan dan sales volume, cost of revenue and operating expenses
beban operasi yang diproyeksikan berdasarkan which based on formally approved management
rencana bisnis manajemen yang telah disetujui secara business plans and consider the current conditions and
formal dengan mempertimbangkan kondisi saat ini dan future expectations.
ekspektasi masa depan.
Penilaian jumlah terpulihkan dari UPK COP tidak The valuation of COP’s CGU as at 31 December 2022
dilakukan menggunakan nilai wajar dikurangi biaya was not performed using fair value less cost of disposal
pelepasan karena kecil kemungkinan aset tersebut method because it is unlikely that the asset will be used
dapat digunakan oleh pihak lain. by another party.
Berdasarkan penilaian KJPP Suwendho Rinaldy dan Based on KJPP Suwendho Rinaldy dan Rekan's
Rekan pada tanggal 31 Desember 2022 tidak terdapat assessment dated 31 December 2022, there is no
nilai terpulihkan aset COP, sehingga manajemen recoverable value for COP assets, therefore
melakukan pencadangan atas kerugian penurunan management has fully impaired the COP asset
atas seluruh aset COP senilai AS$20.563 yang dicatat amounting to US$20,563 which was recorded in “other
pada “beban operasi lainnya, bersih” (Catatan 39). operating expense, net” (Note 39).
Revitalisasi pabrik DR DR plant revitalisation
Pabrik pembuatan besi spons (Direct Reduction atau The Company’s sponge iron manufacturing (Direct
“DR”) Perusahaan terdiri dari fasilitas reduksi langsung Reduction or “DR”) facility consists of a natural gas-
berbasis gas alam. Proyek revitalisasi pabrik DR based direct reduction plant. The DR plant revitalisation
meliputi modifikasi teknologi HYL III menjadi Zero project includes the modification of HYL III technology
Reformer dan peningkatan kapasitas produksi dari to Zero Reformer and the expansion of a production
1,5 juta MT (tidak diaudit) besi spons (direct reduced capacity from 1.5 million MT (unaudited) of sponge iron
iron) menjadi 1,74 juta MT (tidak diaudit) besi spons per (direct reduced iron) to 1.74 million MT (unaudited) of
tahun. Berkaitan dengan proyek revitalisasi ini, sponge iron per year. In relation to this revitalisation
Perusahaan menandatangani perjanjian lisensi dan project, the Company signed a licence agreement and
bantuan teknis dengan HYL Technologies S.A de C.V technical assistance with HYL Technologies S.A de
dan kontrak pekerjaan Migration Automation System of C.V and a work contract of Migration Automation
HYL III. Revitalisasi pabrik DR telah selesai sejak tahun System of HYL III. The DR plant revitalisation has
2019, namun manajemen Perusahaan memutuskan already been completed since 2019; however,
untuk melakukan pencadangan atas kerugian management of the Company has decided to provide a
penurunan nilai terhadap pabrik DR dikarenakan provision for impairment losses of the DR plant since
manajemen berpendapat bahwa operasi pabrik DR management is of the opinion that the operation of the
sudah tidak ekonomis. DR plant is no longer economical.
Fasilitas demineralisasi dan desalinasi Water Demineralisation and desalination Water
Treatment Plant (“WTP”) Sumbawa Treatment Plant (“WTP”) Sumbawa
Pembangunan fasilitas demineralisasi dan desalinasi Construction of demineralisation and desalination WTP
WTP Sumbawa dilakukan sebagai bagian dari Sumbawa as part of PT KTI’ agreement with PT
perjanjian PT KTI dengan PT Amman Mineral Industri Amman Mineral Industri is for use at Copper Smelter
untuk mencukupi kebutuhan air pada Pabrik Peleburan Plant and other allied units located in Sumbawa. The
Tembaga dan unit sekutu lainnya yang berlokasi di construction process will last until October 2023.
Sumbawa. Proses konstruksi akan berlangsung hingga
Oktober 2023.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
496
Page 499
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/88 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET TETAP (lanjutan) 13. FIXED ASSETS (continued)
Pada tanggal 31 Desember 2022, manajemen tidak As at 31 December 2022, management does not
melihat adanya peristiwa yang akan menghambat aset foresee any events that may occur that would prevent
dalam penyelesaian tersebut. the completion of the construction in progress.
Aset tetap dan persediaan Perusahaan dan entitas Fixed assets and inventories of the Company and
anak tertentu, telah diasuransikan terhadap risiko certain subsidiaries, have been insured against fire risk
kebakaran dan risiko lainnya berdasarkan suatu paket and other risks according to certain policy packages,
polis tertentu yang tergabung dalam polis asuransi which are included in the Group’s insurance policy with
Grup dengan nilai pertanggungan maksimum sebesar a maximum sum insured of US$500,000 per incident.
AS$500.000 per kejadian. Untuk risiko kerusakan For the machinery breakdown and damage plant risk,
mesin dan bangunan pabrik, nilai pertanggungan the maximum sum insured amounted to US$20,000 per
maksimum adalah sebesar AS$20.000 per kejadian. incident. For the surrounding asset loss risk the
dan untuk risiko kerugian aset di sekitarnya nilai maximum sum insured amounted to US$2,500 per
pertanggungan maksimum adalah sebesar AS$2.500 incident. Management believes that the insurance
per kejadian. Manajemen berpendapat bahwa nilai coverage is adequate to cover possible losses that may
pertanggungan asuransi tersebut cukup untuk arise from such risks.
menutupi kemungkinan kerugian yang timbul dari
risiko-risiko tersebut.
Aset tetap PT KBS telah diasuransikan terhadap Civil PT KBS's fixed assets have been insured against Civil
Engineering Completed Risk Insurance dengan nilai Engineering Completed Risk Insurance with a sum
pertanggungan sebesar Rp707.743 juta untuk insured of Rp707,743 million for Piers 3, 5 and 6,
Dermaga 3, 5 dan 6, Rp105.812 juta untuk Grain Rp105,812 million for Grain Mechanical Continues-ship
Mechanical Continues-ship unloader, dan Rp86.653 unloader, and Rp86,653 million for Piers 4.5-4.6 and
juta untuk Dermaga 4.5-4.6 dan 7.3. 7.3.
Aset tetap PT KJL telah diasuransikan terhadap Motor PT KJL's fixed assets have been insured against Motor
Vehicle Insurance dengan jumlah nilai pertanggungan Vehicle Insurance with a total sum insured of Rp84,515
sebesar Rp84.515 juta untuk kendaraan. million for vehicles.
Pada tanggal 31 Desember 2022 dan 2021, jumlah As at 31 December 2022 and 2021, the acquisition
harga perolehan aset tetap Grup yang telah disusutkan costs of the Group’s fixed assets which have been fully
penuh dan masih digunakan dalam kegiatan depreciated but are still in use in operational activities
operasional adalah masing-masing sebesar amounted to US$736,958 and US$719,529,
AS$736.958 dan AS$719.529 yang terutama terdiri respectively, which mainly consisted of buildings,
atas bangunan, mesin dan peralatan, peralatan pabrik machinery and equipment, plant and project
dan proyek, alat pengangkutan dan peralatan kantor equipment, transportation equipment and office and
dan rumah. housing equipment.
Selain tanah dan bangunan, tidak ada perbedaan yang There is no significant difference between the fair value
signifikan antara nilai wajar aset tetap dan nilai and carrying amount of fixed assets other than land and
tercatatnya. buildings.
Tanah, bangunan, mesin dan peralatan pabrik tertentu Land, buildings, machinery and certain manufacturing
milik Perusahaan dan entitas anak tertentu digunakan equipment of the Company and certain subsidiaries are
sebagai jaminan atas fasilitas pinjaman yang diperoleh pledged as collateral for loans obtained from creditors
dari kreditur (Catatan 19 dan 27) dan obligasi wajib (Notes 19 and 27) and mandatory convertible bond
konversi (Catatan 30). (Note 30).
Berdasarkan hasil penelaahan atas nilai yang dapat Based on the review of the recoverable amounts,
diperoleh kembali, manajemen berkeyakinan bahwa management is of the opinion that the provision for
cadangan atas penurunan nilai aset tetap adalah cukup impairment losses is adequate to impairment losses of
untuk menutupi kerugian yang timbul dari penurunan the carrying amounts of fixed assets as at 31 December
nilai tercatat aset tetap pada tanggal 31 Desember 2022 and 2021.
2022 dan 2021.
2022 Annual Report & Sustainability Report
497 PT Krakatau Steel (Persero) Tbk
Page 500
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/89 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
14. PROPERTI INVESTASI 14. INVESTMENT PROPERTIES
2022
Aset tidak
lancar yang
dikuasai untuk Penyesuaian
Saldo awal/ dijual*/Non- translasi/ Saldo akhir/
Beginning Penambahan/ current assets Translation Ending
balance Additions held for sale* adjustment balance
Kepemilikan langsung Direct ownership
Harga perolehan Acquisition costs
Tanah 64,523 2,585 (5,904) (30) 61,174 Land
Bangunan 26,291 1,099 - (5,059) 22,331 Buildings
Jumlah harga perolehan 90,814 3,684 (5,904) (5,089) 83,505 Total acquisition costs
Akumulasi penyusutan Accumulated depreciation
Bangunan (5,122) (1,118) - 439 (5,801) Buildings
Jumlah 85,692 77,704 Total
*) Aset tidak lancar yang dikuasai untuk dijual pada tahun 2022 merupakan tanah *) Non-current assets held for sale in 2022 represents PT KDL’s land (Note 42).
milik PT KDL (Catatan 42).
2021
Penyesuaian
Saldo awal/ translasi/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi**/ Translation Ending
balance Additions Deductions Reclassification** adjustment balance
Kepemilikan langsung Direct ownership
Harga perolehan Acquisition costs
Tanah 51,360 1,334 - 14,992 (3,163) 64,523 Land
Bangunan 25,547 - (1,048) - 1,792 26,291 Buildings
Jumlah harga perolehan 76,907 1,334 (1,048) 14,992 (1,371) 90,814 Total acquisition costs
Akumulasi penyusutan Accumulated depreciation
Bangunan (4,306) (1,229) 363 - 50 (5,122) Buildings
Jumlah 72,601 85,692 Total
**) Reklasifikasi pada tahun 2021 merupakan tanah PT KSI yang direklasifikasi **) Reclassification in 2021 represents the PT KSI land which was reclassified
dari aset tetap. from fixed assets.
Beban penyusutan masing-masing sebesar AS$1.118 Depreciation expenses amounting to US$1,118 and
dan AS$1.229 untuk tahun yang berakhir pada tanggal US$1,229 for the years ended 31 December 2022 and
31 Desember 2022 dan 2021 dicatat sebagai beban 2021, respectively, were recorded in cost of revenue.
pokok pendapatan.
Pendapatan properti investasi untuk tahun yang Revenue from investment properties for the years
berakhir pada tanggal 31 Desember 2022 dan 2021 ended 31 December 2022 and 2021 amounted to
masing-masing sebesar AS$12.044 dan AS$11.316. US$12,044 and US$11,316, respectively.
Jumlah pembayaran minimum sewa atas tanah dan Future minimum lease payments for land and buildings
bangunan di masa yang akan datang pada tanggal as at 31 December 2022 and 2021 were as follows:
31 Desember 2022 dan 2021 adalah sebagai berikut:
2022 2021
Kurang dari satu tahun 7,246 3,959 Not later than one year
More than one year but less than
Lebih dari satu tahun sampai lima tahun 9,822 8,331 five years
Lebih dari lima tahun 65,648 62,949 More than five years
Jumlah 82,716 75,239 Total
Pada tanggal 31 Desember 2022, nilai wajar atas As at 31 December 2022, the fair value of the land and
properti investasi tanah dan bangunan adalah sebesar building investment properties are amounted to
Rp1.738.665 juta (setara dengan AS$115.510) Rp1,738,665 million (equivalent to US$115,510) and
dan Rp574.340 juta (setara dengan AS$36.836), Rp574,340 million (equivalent to US$36,836), based
didasarkan pada nilai pasar pada kawasan tersebut. on market value in the area.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
498
Page 501
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/90 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
14. PROPERTI INVESTASI (lanjutan) 14. INVESTMENT PROPERTIES (continued)
Penilaian nilai wajar properti investasi dilakukan oleh The fair value valuation of property investment were
KJPP dengan rincian sebagai berikut: carried out by KJPP with details as follows:
Entitas/ Nama KJPP/ Nomor laporan/ Tanggal laporan/
Entity KJPP name Report number Report date
Perusahaan/ KJPP Antonius Setiady dan Rekan 00028/2.0029-00/PI/04/0007/1/III/2023 24 Maret/March
The Company 2023
PT KSI KJPP Antonius Setiady dan Rekan 00033/2.0029-00/PI/04/0007/1/III/2023 24 Maret/March
2023
PT KDL KJPP Antonius Setiady dan Rekan 00030/2.0029-00/PI/04/0007/1/III/2023 24 Maret/March
2023
Pada tanggal 31 Desember 2022 dan 2021, properti As at 31 December 2022 and 2021, the investment
investasi diasuransikan terhadap risiko kebakaran dan properties are covered by insurance against losses
risiko lainnya berdasarkan suatu paket polis tertentu from fire and other risks under certain insurance
yang digabung dengan aset tetap (Catatan 13). policies combined with those of fixed assets (Note 13).
Manajemen berpendapat bahwa nilai pertanggungan Management is of the opinion that the insurance
tersebut memadai untuk menutup kemungkinan amount is adequate to cover possible losses that may
kerugian yang dapat timbul dari risiko yang arise from the insured risks.
dipertanggungkan.
Berdasarkan penilaian manajemen Grup, tidak Based on the assessment of the Group, there are no
ada kejadian-kejadian atau perubahan-perubahan events or changes in circumstances that indicate any
keadaan yang mengindikasikan adanya penurunan impairment in the value of investment properties as at
nilai properti investasi pada tanggal 31 Desember 2022 31 December 2022 and 2021.
dan 2021.
15. ASET TAKBERWUJUD 15. INTANGIBLE ASSETS
2022 2021
Sistem informasi manajemen, bersih 2,167 1,858 Management information system, net
Lain-lain 644 1,468 Others
Jumlah 2,811 3,326 Total
16. PIUTANG JANGKA PANJANG 16. LONG-TERM RECEIVABLES
2022 2021
Pihak ketiga 4,574 3,813 Third parties
Cadangan penurunan nilai (3,934) (72) Allowance for impairment
Pihak ketiga, bersih 640 3,741 Third parties, net
Pihak berelasi 3,122 4,495 Related parties
Entitas berelasi dengan Pemerintah 1,507 2,085 Government-related entities
Sub-jumlah 4,629 6,580 Sub-total
Cadangan penurunan nilai (3,443) (3,698) Allowance for impairment
Pihak berelasi, bersih 1,186 2,882 Related parties, net
Jumlah, bersih 1,826 6,623 Total, net
Dikurangi: jangka pendek - (2,056) Less: current portion
Bagian jangka panjang 1,826 4,567 Non-current portion
Perubahan cadangan kerugian penurunan nilai adalah The changes in the allowance for impairment losses
sebagai berikut: were as follows:
2022 2021
Saldo awal 3,770 2,881 Beginning balance
Penambahan 3,607 889 Additions
Saldo akhir 7,377 3,770 Ending balance
2022 Annual Report & Sustainability Report
499 PT Krakatau Steel (Persero) Tbk
Page 502
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/91 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
16. PIUTANG JANGKA PANJANG (lanjutan) 16. LONG-TERM RECEIVABLES (continued)
Manajemen Grup berpendapat bahwa cadangan atas Management of the Group is of the opinion that the
kerugian kredit ekspektasian atas nilai piutang jangka allowance for ECL on long-term receivables is
panjang adalah cukup untuk menutupi kemungkinan adequate to cover any loss from uncollectible long-term
kerugian atas tidak tertagihnya piutang jangka panjang. receivables.
Lihat Catatan 8 untuk informasi rincian transaksi dan Refer to Note 8 for information on the details of
saldo dengan pihak berelasi. transactions and balances with related parties.
17. ASET KEUANGAN YANG DIUKUR PADA 17. FINANCIAL ASSETS AT FAIR VALUE THROUGH
NILAI WAJAR MELALUI PENGHASILAN OTHER COMPREHENSIVE INCOME
KOMPREHENSIF LAIN
Aset keuangan pada nilai wajar melalui penghasilan Financial assets at FVOCI comprise equity instruments
komprehensif lain terdiri dari instrumen ekuitas yang which are not held for trading, and for which the group
tidak dimiliki untuk diperdagangkan, dan dimana Grup has made an irrevocable election at initial recognition
telah melakukan pemilihan yang tidak dapat dibatalkan to recognise changes in FVOCI rather than through
pada pengakuan awal untuk mengakui perubahan nilai profit or loss as these are strategic investments and the
wajar melalui penghasilan komprehensif lain daripada Group considered this accounting policy to be more
melalui laba atau rugi karena investasi ini adalah relevant. These financial assets consist of the
investasi strategis dan Grup menganggap kebijakan following:
akuntansi ini lebih relevan. Aset keuangan ini terdiri
dari:
2022 2021
PBM-IHC 7,405 6,645 PBM-IHC
MMS 2,257 2,256 MMS
Sankyu 823 979 Sankyu
Jumlah 10,485 9,880 Total
Mutasi nilai wajar aset keuangan yang diukur pada nilai The movement in the Group’s fair value of financial
wajar melalui penghasilan komprehensif lain selama assets at FVOCI during the year was as follows:
tahun berjalan adalah sebagai berikut:
2022 2021
Saldo awal 9,880 8,670 Beginning balance
Perubahan nilai wajar 1,184 196 Changes in fair value
Penambahan - 979 Additions
Penyesuaian translasi (579) 35 Translation adjustment
Saldo akhir 10,485 9,880 Ending balance
Pengukuran nilai wajar dari aset keuangan yang diukur The fair value valuation of the financial assets at fair
pada nilai wajar melalui penghasilan komprehensif lain value through other comprehensive income as at
tanggal 31 Desember 2022 dilakukan oleh KJPP 31 December 2022 were conducted by KJPP as
sebagai berikut: follows:
Pihak yang
diinvestasikan/ Nama KJPP/ Nomor laporan/ Tanggal laporan/
Investee KJPP name Report number Report date
PBM-IHC KJPP Toha Okky Heru & Rekan 00072/2.0014-00/BS/01/0080/1/II/2023 24 Februari/February
2023
MMS KJPP Edi Andesta dan Rekan 00073/2.0053-00/BS/04/0095/1/III/2023 20 Maret/March
2023
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
500
Page 503
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/92 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
17. ASET KEUANGAN YANG DIUKUR PADA 17. FINANCIAL ASSETS AT FAIR VALUE THROUGH
NILAI WAJAR MELALUI PENGHASILAN OTHER COMPREHENSIVE INCOME (continued)
KOMPREHENSIF LAIN (lanjutan)
PBM-IHC PBM-IHC
Aset keuangan pada nilai wajar melalui penghasilan Financial assets at FVOCI represent investments in
komprehensif lain terdiri dari investasi pada efek unlisted equity securities with maturities of more than
ekuitas yang tidak diperdagangkan di bursa dengan one year.
jatuh tempo lebih dari satu tahun.
Nilai wajar efek yang tidak diperdagangkan di bursa The fair values of unlisted securities are based on DCF
dihitung dari arus kas yang didiskontokan dengan using a rate based on the market interest rate and risk
menggunakan suku bunga pasar dan premi risiko yang premium specific to the unlisted securities.
spesifik atas efek yang tidak diperdagangkan tersebut.
Semua aset keuangan pada nilai wajar melalui Financial assets at FVOCI are denominated in Rupiah.
penghasilan komprehensif lain diakui dalam
denominasi Rupiah.
Grup memiliki kepemilikan saham di PBM-IHC sebesar The Group has 1.8% shares ownership in PBM IHC,
1.8%, melalui Perusahaan, PT KSI dan PT KBS which is owned through the Company,
dengan kepemilikan saham langsung masing-masing PT KSI and PT KBS with an ownership of 0.75%,
sebesar 0,75%, 0,61% dan 0,44%. Kepemilikan saham 0.61% and 0.44%, respectively. The shares ownership
tersebut diakui sebagai aset keuangan yang diukur is recognised as FVOCI. The asset is recognised at its
pada nilai wajar melalui penghasilan komprehensif lain. fair value and the gains and losses from the change of
Aset ini diukur pada nilai wajar dan keuntungan dan the fair value is recorded in other comprehensive.
kerugiannya dicatat dalam laba rugi atas penghasilan
komprehensif lain.
Pada tanggal 31 Desember 2022, nilai wajar atas PBM- As at 31 December 2022, the fair value of PBM-IHC
IHC ditentukan berdasarkan rata-rata tertimbang atas was determined based on the weighted average of the
hasil pendiskontoan arus kas yang akan dihasilkan di discounted future cash flow generated in the future
masa depan dan metode penyesuaian aset bersih. period and the adjusted net asset method. The fair
Nilai wajar PBM-IHC didasarkan pada penilaian yang values of PBM-IHC are based on valuations performed
dilakukan oleh KJPP Toha Okky Heru & Rekan, penilai by KJPP Toha Okky Heru & Rekan, registered
independen yang terdaftar pada OJK, berdasarkan independent valuers in OJK, based on their reports
laporannya tanggal 24 Februari 2023. Asumsi dated 24 February 2023. Significant assumptions in
signifikan pada pengukuran nilai wajar PBM-IHC measuring fair values of PBM-IHC and PT KM with
adalah market value invested capital/book value market value invested capital/book value invested
invested capital (“MVIC/BVIC”) dan market value capital (“MVIC/BVIC”) and market value invested
invested capital/earning before tax, depreciation, and capital/earning before tax, depreciation, and
amortisation (“MVIC/EBITDA”) sebesar 3,08 kali dan amortisation (“MVIC/EBITDA”) multiplier amounting to
20,38 kali (2021: 1,85 kali dan 13,38 kali). Pengukuran 3.08 times and 20.38 times, respectively (2021: 1.85
nilai wajar ini menggunakan hierarki nilai wajar times and 13.38 times). The measurement of fair value
Tingkat 3. was using Level 3 of the fair value hierarchy.
Lihat Catatan 8 untuk informasi rincian transaksi dan Refer to Note 8 for information on the details of
saldo dengan pihak berelasi. transactions and balances with related parties.
Lihat Catatan 43 untuk informasi nilai wajar dari aset Refer to Note 43 for information on the fair value of
keuangan yang diukur pada nilai wajar melalui financial assets at FVOCI.
penghasilan komprehensif lain.
18. ASET TIDAK LANCAR LAIN-LAIN 18. OTHER NON-CURRENT ASSETS
2022 2021
Uang jaminan 5,223 5,787 Guarantee deposits
Lain-lain 6,769 5,866 Others
Jumlah 11,992 11,653 Total
2022 Annual Report & Sustainability Report
501 PT Krakatau Steel (Persero) Tbk
Page 504
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/93 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
19. PINJAMAN JANGKA PENDEK 19. SHORT-TERM LOANS
2022 2021
Perusahaan The Company
Entitas berelasi dengan Pemerintah Government-related entities
BNI BNI
L/C L/C
(Rp137.861 juta dan AS$20.052
pada tahun 2022 dan Rp589.353 (Rp137,861 million and US$20,052
juta dan AS$41.182 pada in 2022 and Rp589,353 million
tahun 2021) 28,894 82,459 and US$41,182 in 2021)
Anjak piutang dengan recourse Bill discounted with recourse
(Rp238 juta pada tahun 2022 (Rp238 million in 2022 and
dan Rp9.989 juta pada tahun 2021) 15 699 Rp9,989 million in 2021)
Bank Mandiri Bank Mandiri
L/C L/C
(Rp57.288 juta pada tahun 2022 dan (Rp57,288 million in 2022 and
Rp672.207 juta, AS$18.697, Rp672,207 million, US$18,697
dan €321.326 pada tahun 2021) 3,674 65,777 and €321,326 in 2021)
Anjak piutang dengan recourse Bill discounted with recourse
(Rp304.991 juta pada tahun 2022 (Rp304,991 million in 2022
dan Rp80.204 juta dan AS$1.156 and Rp80,204 million and
pada tahun 2021) 19,561 6,773 US$1,156 in 2021)
BRI BRI
L/C L/C
(Rp98.500 juta dan AS$22.939
pada tahun 2022 dan Rp418.481 (Rp98,500 million and US$22,939
juta dan AS$16.795 pada in 2022 and Rp418,481 million
tahun 2021) 29,256 46,105 and US$16,795 in 2021)
Anjak piutang dengan recourse Bill discounted with recourse
(Rp33.307 juta pada tahun 2022 (Rp33,307 million in 2022 and
dan Rp45.418 juta pada tahun 2021) 2,136 3,181 Rp45,418 million in 2021)
Pihak ketiga Third parties
BCA BCA
Anjak piutang dengan recourse Bill discounted with recourse
(Rp54.948 juta pada tahun 2022 (Rp54,948 million in 2022 and
dan Rp252.892 juta pada tahun 2021) 3,524 17,712 Rp252,892 million in 2021)
UOB Indonesia UOB Indonesia
Anjak piutang dengan recourse Bill discounted with recourse
(Rp10.525 juta pada tahun 2022) 675 - (Rp10,525 million in 2022)
Bank Permata Bank Permata
Anjak piutang dengan recourse Bill discounted with recourse
(Rp112.421 juta pada tahun 2022) 7,210 - (Rp112,421 million in 2022)
Entitas anak Subsidiaries
PT KSI dan entitas anak PT KSI and subsidiaries
Entitas berelasi dengan Pemerintah Government-related entity
BNI BNI
Kredit modal kerja dalam Rupiah Working capital loan in Rupiah
(Rp7.500 juta pada tahun 2022) 481 - (Rp7,500 million in 2022)
PT KBS dan entitas anak PT KBS and subsidiaries
Entitas berelasi dengan Pemerintah Government-related entity
SMI SMI
Kredit modal kerja dalam Rupiah Working capital loan in Rupiah
(Rp60.000 juta pada tahun 2022 dan (Rp60,000 million in 2022 and
Rp30.000 juta pada tahun 2021) 3,848 2,101 Rp30,000 million in 2021)
Pihak ketiga Third parties
Bank PDJBB Bank PDJBB
Kredit modal kerja dalam Rupiah Working capital loan in Rupiah
(Rp37.860 juta pada tahun 2022 dan (Rp37,860 million in 2022 and
Rp23.000 juta pada tahun 2021) 2,428 1,926 Rp23,000 million in 2021)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
502
Page 505
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/94 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
19. PINJAMAN JANGKA PENDEK (lanjutan) 19. SHORT-TERM LOANS (continued)
2022 2021
Entitas anak (lanjutan) Subsidiaries (continued)
PT KBS dan entitas anak (lanjutan) PT KBS and subsidiaries (continued)
Pihak ketiga (lanjutan) Third parties (continued)
Bank Jawa Barat Banten Syariah Bank Jawa Barat Banten Syariah
(“Bank BJB Syariah”) (“Bank BJB Syariah”)
Kredit modal kerja dalam Rupiah Working capital loan in Rupiah
(Rp6.345 juta pada tahun 2022) 407 - (Rp6,345 million in 2022)
PT KDL PT KDL
Entitas berelasi dengan Pemerintah Government-related entity
BSI BSI
Kredit modal kerja dalam Rupiah Working capital loan in Rupiah
(Rp59.100 juta pada tahun 2021) - 4,139 (Rp59,100 million in 2021)
PT KGT dan entitas anak PT KGT and subsidiary
Pihak ketiga Third party
Bank PDJBB Bank PDJBB
Kredit Cash Collateral dalam Rupiah Cash Collateral Loan in Rupiah
(Rp16.264 juta pada tahun 2021) - 1,139 (Rp16,264 million in 2021)
Bank BJB Syariah Bank BJB Syariah
Kredit Cash Collateral dalam Rupiah Cash Collateral Loan in Rupiah
(Rp50.000 juta pada tahun 2022 dan (Rp50,000 million in 2022 and
Rp50.000 juta pada tahun 2021) 3,207 3,502 Rp50,000 million in 2021)
PT KPDP PT KPDP
Pihak ketiga Third parties
Bank PDJBB Bank PDJBB
Kredit Cash Collateral dalam Rupiah Cash Collateral Loan in Rupiah
(Rp4.500 juta pada tahun 2022) 288 - (Rp4,500 million in 2022)
PT Bank Sahabat Sampoerna PT Bank Sahabat Sampoerna
Kredit modal kerja dalam Rupiah Working capital loan in Rupiah
(Rp340 juta pada tahun 2022) 21 - (Rp340 million in 2022)
Jumlah 105,625 235,513 Total
Perusahaan The Company
Perusahaan memperoleh persetujuan dari The Company obtained approval from the Ministry of
Kementerian BUMN atas perubahan peruntukkan dana BUMN for the changes of PMN fund on 2 August 2019
PMN pada tanggal 2 Agustus 2019 dan dana and State Economic Development (“PEN”) fund
Pembangunan Ekonomi Nasional (“PEN”) yang managed by BNI, Bank Mandiri and BRI as working
dikelola oleh BNI, Bank Mandiri dan BRI sebagai modal capital for raw material purchasing. This fund is also
kerja untuk pembelian bahan baku. Dana ini dijadikan used as a guarantee for L/C and SKBDN.
sebagai jaminan atas pembukaan L/C dan SKBDN.
Pada tanggal 31 Desember 2022, Perusahaan memiliki As at 31 December 2022, the Company had an
saldo terutang kepada BNI, Bank Mandiri, BRI, BCA, outstanding loan to BNI, Bank Mandiri, BRI, BCA, UOB
UOB Indonesia dan Bank Permata sebesar AS$33.121 Indonesia and Bank Permata amounting to US$33,121
(2021: AS$28.365) atas penjualan piutang dengan (2021: US$28,365) from the sale of receivables with
jaminan tanggung renteng. recourse.
2022 Annual Report & Sustainability Report
503 PT Krakatau Steel (Persero) Tbk
Page 506
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/95 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
19. PINJAMAN JANGKA PENDEK (lanjutan) 19. SHORT-TERM LOANS (continued)
PT Krakatau Steel (Persero) Tbk
Rincian pinjaman entitas anak pada tanggal 31 Desember 2022 dan 2021 adalah The details loan of the subsidiaries as at 31 December 2022 and 2021 are as follows:
sebagai berikut:
Fasilitas
maksimum/ Jumlah pinjaman/ Suku bunga
Maximum facility Outstanding balance per tahun/
Kreditur dan jenis pinjaman/ (nilai penuh Rupiah/ (in thousand US Dollars) Jatuh tempo fasilitas/ Interest rate
Laporan Tahunan & Laporan Keberlanjutan 2022
Creditor and type of loan in full amount Rupiah) 2022 2021 Maturity of facility per annum
Entitas anak/Subsidiaries
PT KSI dan entitas anak/and subsidiaries
PT KJI
BNI*)1)
- Kredit modal kerja/Working capital loan 7,500,000,000 481 - 26 September/September 2023 11.50%
PT KBS
SMI2)
504
- Kredit modal kerja/Working capital loan 125,000,000,000 3,848 2,101 10 Agustus/August 2023 8.50%
PT KDL
BSI3)
- Kredit modal kerja/Working capital loan 160,000,000,000 - 4,139 31 Desember/December 2022 8.25%
PT KBS dan entitas anak/and subsidiaries
PT KJL
Bank PDJBB4)
- Kredit modal kerja/Working capital loan 1 8,000,000,000 504 575 11 September/September 2023 9.75%
- Kredit modal kerja/Working capital loan 2 15,000,000,000 - 1,351 2 Juli/July 2022 Spread 1% dari suku
bunga agunan
deposito/of the
deposit interest rate
- Kredit modal kerja/Working capital loan 3 20,000,000,000 1,283 - 14 Januari/January 2023 Spread 0.8% dari suku
telah diperpanjang 1 tahun/ bunga agunan
has been extended for a year deposito/of the
deposit interest rate
Bank BJB Syariah5)
- Kredit modal kerja/Working capital loan 7,500,000,000 407 - 16 Februari/February 2023 12.00%
telah diperpanjang 1 tahun/
has been extended for a year
PT KJS
Bank PDJBB6)
- Kredit modal kerja/Working capital loan 10,000,000,000 - - 29 Juli/July 2023 9.25%
PT KSS
Bank PDJBB7)
- Kredit modal kerja/Working capital loan 10,000,000,000 641 - 17 Oktober/October 2023 Spread 0.8% dari suku
bunga agunan
deposito/of the
deposit interest rate
Page 507
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/96 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
19. PINJAMAN JANGKA PENDEK (lanjutan) 19. SHORT-TERM LOANS (continued)
Rincian pinjaman entitas anak pada tanggal 31 Desember 2022 dan 2021 adalah The details loan of the subsidiaries as at 31 December 2022 and 2021 are as follows:
sebagai berikut: (lanjutan) (continued)
Fasilitas
maksimum/ Jumlah pinjaman/ Suku bunga
Maximum facility Outstanding balance per tahun/
Kreditur dan jenis pinjaman/ (nilai penuh Rupiah/ (in thousand US Dollars) Jatuh tempo fasilitas/ Interest rate
Creditor and type of loan in full amount Rupiah) 2022 2021 Maturity of facility per annum
PT KGT dan entitas anak/and subsidiary
PT KGT
Bank PDJBB8)
- Kredit Cash Collateral/Cash Collateral loan 78,000,000,000 - 1,139 15 April/April 2022 9.25%
PT KNI
Bank BJB Syariah9)
- Kredit Cash Collateral/Cash Collateral loan 100,000,000,000 3,207 3,502 29 Oktober/October 2023 11.00%
505
PT KPDP
Bank PDJBB10)
- Kredit Cash Collateral/Cash Collateral loan 4,750,000,000 288 - 26 Mei/May 2023 0.80%
PT Bank Sahabat Sampoerna11)
- Kredit modal kerja/Working capital loan 1,000,000,000 21 - 7 Maret/March 2023 2.50%
telah diperpanjang 1 tahun/
has been extended for a year
Pembatasan Covenants
*) Pada 31 Desember 2022, PT KJI tidak dapat memenuhi pembatasan yang *) As at 31 December 2022, PT KJI is unable to comply with covenants which include
mencakup pembayaran utang PT KJI kepada pemegang saham dan membuat payment of PT KJI’s debt to shareholders and engaging in a lease agreement with
perjanjian lease dengan perusahaan leasing. Tidak ada saldo utang yang a leasing company. No outstanding loan is reclassified regarding this facility, due
direklasifikasi terkait fasilitas ini, dikarenakan jatuh tempo kontraktual pembayaran to the contractual due date of payment is in September 2023, therefore this has
adalah pada September 2023, sehingga sudah diklasifikasikan sebagai liabilitas been classified as current liabilities.
jangka pendek.
Jaminan pinjaman Loan collateral
1) 1)
Jaminan dari perjanjian bank ini adalah beberapa tanah dan bangunan di area Collateral from this bank agreement are PT KJI’s several lands and buildings in
Cilegon milik PT KJI dengan jumlah area lahan seluas 4.962 m2 dan bangunan Cilegon with a total land area of 4,962 m2 and 453.95 m2 for the buildings
seluas 453,95 m2 (Catatan 13). (Note 13).
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
2022 Annual Report & Sustainability Report
Optimizing Collaboration, Accelerating Growth
PT Krakatau Steel (Persero) Tbk
Page 508
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/97 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
19. PINJAMAN JANGKA PENDEK (lanjutan) 19. SHORT-TERM LOANS (continued)
PT Krakatau Steel (Persero) Tbk
Jaminan pinjaman (lanjutan) Loan collateral (continued)
2) Jaminan dari perjanjian fasilitas ini adalah piutang usaha secara fidusia dengan 2) Collateral from this facility agreement are PT KBS’ trade receivables, on a fiduciary
nilai Rp46.313 juta dan tanah dengan sertifikat HGB No. 471 milik PT KBS seluas basis amounting to Rp46,313 million and PT KBS’s land under the HGB No. 471
72.068 m2 yang terletak di Kelurahan Tegal Ratu, Cilegon, tanah dengan sertifikat located in Kelurahan Tegal Ratu, Cilegon covering an area of 72,068 m2, land with
HGB No. 469 milik PT KBS 96.638 m2, bangunan Dermaga 7.1 dan 7.2, crane, HGB No. 469 owned by PT KBS covering 96,638 m2, Pier 7.1 and 7.2, jetty
Laporan Tahunan & Laporan Keberlanjutan 2022
ship unloader, dan peralatan pelabuhan lainnya yang diikat secara fidusia buildings, crane, ship unloader and other port equipment which are tied on a
(Catatan 6 dan 13). fiduciary (Notes 6 and 13).
3) 3)
Jaminan dari perjanjian bank ini adalah tanah dan piutang usaha dengan nilai Collateral from this bank agreement are land and trade receivables with a
pengikatan masing-masing sebesar Rp154.000 juta dan Rp90.000 juta (Catatan 6 committed value of Rp154,000 million and Rp90,000 million, respectively
dan 13). (Notes 6 and 13).
4) 4)
Jaminan dari perjanjian bank ini adalah bilyet deposito sebesar Rp15.000 juta atas Collateral from this bank agreement are time deposits amounting to Rp15,000
nama PT KJL dan atas nama PT KBS sebesar Rp20.000 pada Bank PDJBB million in the name of PT KJL and Rp20,000 million in the name of PT KBS on
(Catatan 5). Bank PDJBB (Note 5).
506
5) Jaminan dari perjanjian bank ini adalah ini adalah bangunan dan tanah dengan 5) Collateral from this bank agreement is buildings and land with HGB certificates
sertifikat HGB No.193 dan No.194 milik PT KJL seluas 77 m2 dan 75 m2 No.193 and No.194 owned by PT KJL, covering an area of 77 m2 and 75 m2
(Catatan 13). (Note 13).
6) Jaminan dari perjanjian bank ini adalah bangunan dan tanah dengan sertifikat HGB 6) Collateral from this bank agreement are buildings and land with HGB certificates
No. 78 dan 81-85 milik PT KJS seluas 4.542 m2 (Catatan 13). No. 78 and 81-85 owned by PT KJS, covering an area of 4,542 m2 (Note 13).
7) 7)
Jaminan dari perjanjian bank ini adalah berupa bilyet deposito atas nama PT KBS Collateral from this bank agreement are time deposits amounting to Rp10,000
sebesar Rp10.000 juta pada Bank PDJBB (Catatan 5). million in the name of PT KBS on Bank PDJBB (Note 5).
8) Jaminan dari perjanjian bank ini adalah berupa deposito dengan nominal sebesar 8) Collateral from this bank agreement is in the form of a deposit of Rp10,000 million
Rp10.000 juta yang diikat secara gadai (Catatan 5). with the facility being pawned (Note 5).
9) 9)
Jaminan dari perjanjian bank ini adalah tanah dan bangunan yang berupa SHGB Collateral from this bank agreement are land and buildings in the form of SHGB
No. 2942, SHGB No. 2924, dan SHGB No. 2199 milik PT KNI yang berlokasi di No. 2942, SHGB No. 2924, and SHGB No. 2199 owned by PT KNI which are
Industrial Estate Cilegon, Jl. Teuku Umar Km 39, Telaga Asih village, Cikarang located at Industrial Estate Cilegon, Jl. Teuku Umar Km 39, Telaga Asih village,
Barat dengan luas 11.481 m2 dan Jl. Majapahit Golden Centrum No. 26AB, Petojo West Cikarang with an area of 11,481 m2 and Jl. Majapahit Golden Centrum No.
Selatan, Gambir, Jakarta Pusat dengan luas 63 m2 (Catatan 13). 26AB, Petojo Selatan, Gambir, Jakarta Pusat with an area 63 m2 (Note 13).
10) Jaminan dari perjanjian bank ini adalah berupa deposito berjangka atas nama 10) Collateral from this bank agreement is restricted time deposit in the name of
PT KPDP yang dibatasi penggunaannya pada Bank PDJBB sebesar Rp5.000 juta PT KPDP on Bank PDJBB amounted to Rp5,000 million (Note 5).
(Catatan 5).
11) Jaminan dari perjanjian bank ini adalah ruko yang terletak di Kawasan Ruko 11) Collateral for this agreement is the shophoused located in the Bonakarta
Bonakarta Blok C 1 dan 2, Kelurahan Masigit, Kecamatan Jombang, Kota Cilegon, Shophouse Area Block C 1 and 2, Masigit Village, Jombang District , Cilegon City,
Provinsi Banten (Catatan 13). Banten Province (Note 13).
Page 509
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/98 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
20. LIABILITAS SEWA 20. LEASE LIABILITIES
Grup menandatangani beberapa perjanjian sewa yang The Group entered into several lease agreements
berkaitan dengan sewa tanah, bangunan, mesin dan related to the rental of land, buildings, machinery and
peralatan, peralatan pabrik dan proyek, alat equipment, plant and project equipment, transportation
pengangkutan, dan peralatan kantor dan rumah. equipment, and office and housing equipment. Rental
Perjanjian sewa biasanya memiliki periode tetap agreements are typically made for fixed periods
berkisar dari 1,5 sampai dengan 9 tahun. Ketentuan ranging from 1.5 to 9 years. Lease terms are negotiated
sewa dinegosiasikan secara individu dan mengandung on an individual basis and contain a wide range of
syarat dan ketentuan yang berbeda. different terms and conditions.
2022 2021
Liabilitas sewa 5,619 8,273 Lease liabilities
Dikurangi: bagian jangka pendek (1,737) (5,066) Less: current portion
Bagian jangka panjang 3,882 3,207 Non-current portion
Grup juga memiliki sewa tertentu untuk mesin dan The Group also has certain leases of machinery and
peralatan, alat pengangkutan, dan peralatan kantor dan equipment, transportation equipment, and office and
rumah dengan jangka waktu sewa 12 bulan atau housing equipment with lease terms of 12 months or
kurang dan sewa peralatan kantor dan rumah dengan less and leases of office and housing equipment with
nilai yang rendah. Grup menerapkan pengecualian low values. The Group applies the ‘short-term lease’
pengakuan ‘sewa jangka pendek’ dan ‘sewa aset and ‘lease of low-value assets’ recognition exemptions
bernilai rendah’ untuk sewa tersebut. for these leases.
2022 2021
Beban bunga (termasuk Interest expense
dalam biaya keuangan) 945 978 (included in finance cost)
Beban yang berkaitan Expense relating
dengan sewa jangka pendek to short-term leases
(termasuk dalam harga pokok (included in cost of goods sold
penjualan dan biaya administrasi) 5,834 5,820 and administrative expenses)
Beban yang berkaitan dengan sewa Expense relating to leases of
aset bernilai rendah yang bukan low-value assets that are not
merupakan sewa jangka pendek short-term leases (included
(termasuk dalam biaya administrasi) 30 23 in administrative expenses)
Beban yang berkaitan dengan Expense relating to variable
pembayaran sewa variabel tidak lease payments not included
termasuk dalam kewajiban sewa in lease liabilities (included
(termasuk dalam biaya administrasi) - 69 in administrative expenses)
Jumlah pengeluaran kas untuk sewa selama tahun The total cash outflow for leases for the year ended
yang berakhir pada tanggal 31 Desember 2022 adalah 31 December 2022 was US$8,185 (2021: US$6,507).
AS$8.185 (2021: AS$6.507).
Lihat Catatan 43 untuk informasi nilai wajar dari Refer to Note 43 for information on the fair value of the
liabilitas sewa pada tanggal 31 Desember 2022 dan lease liabilities as at 31 December 2022 and 2021.
2021.
21. UTANG USAHA 21. TRADE PAYABLES
2022 2021
Pihak ketiga 156,446 199,486 Third parties
Pihak berelasi 112,416 37,577 Related parties
Entitas berelasi dengan Pemerintah 9,610 5,495 Government-related entities
Sub-jumlah 122,026 43,072 Sub-total
Jumlah 278,472 242,558 Total
2022 Annual Report & Sustainability Report
507 PT Krakatau Steel (Persero) Tbk
Page 510
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/99 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
21. UTANG USAHA (lanjutan) 21. TRADE PAYABLES (continued)
Lihat Catatan 8 untuk informasi rincian transaksi dan Refer to Note 8 for information on the details of
saldo dengan pihak berelasi. transactions and balances with related parties.
Utang usaha Grup terutama merupakan utang usaha The Group’s trade payables mainly represent payables
yang timbul dari pembelian bahan baku. arising from purchases of raw materials.
Rincian utang usaha berdasarkan mata uang adalah The details of trade payables based on currencies are
sebagai berikut: as follows:
2022 2021
Rupiah 230,059 125,937 Rupiah
Dolar AS 47,777 115,977 US Dollars
Euro 612 616 Euro
Pound Sterling 21 3 Pound Sterling
Dolar Singapura 3 1 Singapore Dollars
Yen - 24 Yen
Jumlah 278,472 242,558 Total
Karena sifatnya yang jangka pendek, nilai wajar utang Due to their short-term nature, the carrying amounts of
usaha diperkirakan sama dengan nilai tercatatnya. trade payables approximate their fair values.
22. UTANG LAIN-LAIN 22. OTHER PAYABLES
a. Berdasarkan jenis utang lain-lain a. By nature of other payables
2022 2021
Utang kontraktor 5,797 6,137 Contractor payables
Utang retensi 2,490 3,931 Retention payables
Bridging loan 1,943 10,573 Bridging loan
Lain-lain (masing-masing di bawah
AS$2.000) 4,483 8,472 Others (each below US$2,000)
Jumlah 14,713 29,113 Total
b. Berdasarkan pemasok b. By vendors
2022 2021
Pihak ketiga 10,551 24,577 Third parties
Pihak berelasi 1,206 381 Related parties
Entitas berelasi dengan Pemerintah 2,956 4,155 Government-related entities
Sub-jumlah 4,162 4,536 Sub-total
Jumlah 14,713 29,113 Total
Lihat Catatan 8 untuk informasi rincian transaksi dan Refer to Note 8 for information on the details of
saldo dengan pihak berelasi. transactions and balances with related parties.
Karena sifatnya yang jangka pendek, nilai wajar utang Due to their short-term nature, the carrying amounts of
lain-lain diperkirakan sama dengan nilai tercatatnya. other payables approximate their fair values.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
508
Page 511
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/100 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
23. LIABILITAS DERIVATIF 23. DERIVATIVE LIABILITY
2022 2021
Komitmen pembelian saham Shares purchase commitment
- Posco - 174,259 Posco -
- KPCC - 116 KPCC -
Jumlah - 174,375 Total
Liabilitas derivatif merupakan liabilitas yang muncul Derivative liability represents liabilities derived from the
dari kontrak antara Perusahaan dengan Posco atas contract between the Company and Posco regarding
komitmen Perusahaan untuk membeli 15% saham KP the Company’s commitment to purchase 15% of the
dari Posco dengan nilai dalam Dolar AS sebesar nilai total number of shares of KP from Posco at the price in
awal yang dibayar Posco saat penyertaan saham US Dollars equal to the sum of the original subscription
ditambah dengan bunga yang diakui sejak tanggal price paid by Posco plus interest accrued thereon
tersebut (Catatan 12). Pada tanggal 31 Desember (Note 12). As at 31 December 2021, the derivative
2021, liabilitas derivatif yang timbul dari komitmen liability arising from such commitment amounted to
tersebut adalah sebesar AS$174.259. Pengukuran US$174,259. Fair value measurement as at
nilai wajar pada tanggal 31 Desember 2021 31 December 2021 used significant unobservable
menggunakan input-input yang signifikan yang tidak inputs, which represent Level 3 of the fair value
dapat diobservasi, yang merupakan hierarki nilai wajar hierarchy. The fair value of the instrument is using DCF
Tingkat 3. Nilai wajar instrumen ini dihitung based on the latest valuation report issued by PT
menggunakan arus kas yang didiskontokan Deloitte Advis Indonesia dated 30 March 2022. The
berdasarkan penilaian terkini yang diterbitkan oleh PT calculations use cash flow projections based on
Deloitte Advis Indonesia tertanggal 30 Maret 2022. financial budgets covering an eight-year period. Cash
Perhitungan menggunakan proyeksi arus kas untuk flows beyond the eight-year period use an estimated
periode delapan tahun berdasarkan anggaran growth rate of 2.0%. Cash flow projections were
keuangan. Arus kas yang melebihi periode delapan discounted to a present value using a post-tax discount
tahun menggunakan estimasi tingkat pertumbuhan rate of 7.20%.
sebesar 2,0%. Proyeksi arus kas didiskontokan
menjadi nilai kini dengan menggunakan tingkat
diskonto setelah pajak sebesar 7,20%.
Perusahaan dan Posco menandatangani Perjanjian The Company and Posco signed an Amended and
Ventura Bersama yang Diamendemen dan Dinyatakan Restated Joint Venture Agreement on 28 November
Kembali pada tanggal 28 November 2022 dimana 2022 in which the Company’s commitment to purchase
menyatakan bahwa komitmen Perusahaan untuk 15% of KP’s shares was revised to be an in-kind
pembelian 15% saham KP telah diubah menjadi contribution of HSM 2 (Note 12). This resulted in the
penyertaan modal secara inbreng atas HSM 2 (Catatan reversal of the derivative liability of US$174,259
12). Hal ini berdampak pada pembalikan liabilitas thousand, which the Company recorded as gain on
derivatif sebesar AS$174.259 ribu, dimana Perusahaan changes in fair value of derivative for the year ended 31
mencatatnya sebagai keuntungan atas perubahan nilai December 2022.
wajar derivatif untuk tahun yang berakhir pada 31
Desember 2022.
24. PERPAJAKAN 24. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
2022 2021
Pajak Pertambahan Nilai (“PPN”) 13,529 6,611 Value Added Tax (“VAT”)
Pajak Penghasilan Badan
(“PPh Badan”) 1,436 2,176 Corporate Income Tax (“CIT”)
Jumlah 14,965 8,787 Total
Bagian lancar: Current portion:
- PPh Badan 303 991 CIT -
- Pajak lain-lain 5,135 3,228 Other taxes -
Bagian tidak lancar: Non-current portion:
- PPh Badan 1,133 1,185 CIT -
- Pajak lain-lain 8,394 3,383 Other taxes -
2022 Annual Report & Sustainability Report
509 PT Krakatau Steel (Persero) Tbk
Page 512
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/101 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
b. Estimasi tagihan pajak b. Estimated claims for tax refund
2022 2021
PPh Badan CIT
Tahun berjalan Current year
- Perusahaan 9,288 2,086 The Company -
- Entitas anak 194 769 Subsidiaries -
Tahun sebelumnya Prior years
- Entitas anak - 197 Subsidiaries -
Sub-jumlah 9,482 3,052 Sub-total
PPN 8,613 16,851 VAT
Jumlah 18,095 19,903 Total
c. Utang pajak c. Taxes payable
2022 2021
PPh Badan 4,952 4,370 CIT
Pajak lainnya: Other taxes:
- Pasal 4(2) 2,015 1,555 Article 4(2) -
- Pasal 21 1,249 1,678 Article 21 -
- Pasal 23/26 608 1,092 Articles 23/26 -
- Pasal 22 358 153 Article 22 -
- PPN 4,629 9,661 VAT -
- Pajak daerah dan retribusi 804 5,403 Regional tax and retribution -
Sub-jumlah 9,663 19,542 Sub-total
Jumlah 14,615 23,912 Total
d. Beban pajak penghasilan d. Income tax expense
2022 2021
Beban pajak kini Current tax expense
Entitas anak Subsidiaries
Tahun berjalan (15,450) (12,499) Current year
Kurang bayar pajak Underpayment of
tahun sebelumnya (448) (163) prior year income tax
Sub-jumlah (15,898) (12,662) Sub-total
(Beban)/manfaat pajak tangguhan Deferred tax (expense)/benefit
Perusahaan (114,335) (8,514) The Company
Pajak atas divestasi anak
perusahaan yang belum Unrealised tax from
direalisasikan (52,096) - divestment of subsidiaries
Entitas anak (3,826) 6,880 Subsidiaries
Sub-jumlah (170,257) (1,634) Sub-total
Beban pajak penghasilan (186,155) (14,296) Income tax expense
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
510
Page 513
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/102 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
e. Pajak final e. Final tax
2022 2021
Entitas anak Subsidiaries
Pajak final yang berasal dari: Final tax from:
- Penjualan tanah dan sewa 1,893 1,656 Sales of land and rental -
- Rekayasa dan konstruksi 475 787 Engineering and construction -
Jumlah 2,368 2,443 Total
f. Pajak kini f. Current tax
Rekonsiliasi antara laba sebelum pajak The reconciliation between the Company’s profit
penghasilan, estimasi rugi fiskal dan tagihan pajak before income tax, estimated tax loss and claims for
penghasilan Perusahaan adalah sebagai berikut: income tax refund is as follows:
2022 2021*
Laba sebelum Consolidated profit before
pajak penghasilan konsolidasian 212,252 61,326 income tax benefit
Laba sebelum pajak penghasilan - Profit before income tax -
entitas anak 58,612 25,621 subsidiaries
Disesuaikan dengan jurnal eliminasi Adjustment for consolidation
konsolidasian (102,945) (20,352) elimination entries
Laba sebelum pajak penghasilan - Profit before income tax -
Perusahaan 167,919 66,595 the Company
Koreksi fiskal: Fiscal corrections:
Cadangan atas kerugian Allowance for impairment
penurunan nilai piutang, bersih 1,864 7,198 losses on receivables, net
Penambahan/(pemulihan) penurunan nilai Addition/(recovery) for decline in
atas nilai persediaan dan persediaan value of inventory and
usang, bersih 5,261 (6,446) inventory obsolescence, net
Penyusutan dan amortisasi (35,944) (39,136) Depreciation and amortisation
Imbalan kerja (14,758) (1,272) Employee benefits
Bagian atas laba bersih entitas
anak, entitas asosiasi dan Share in net profit of subsidiaries,
ventura bersama (86,137) (182,170) associates and joint ventures
Beban yang tidak dapat dikurangkan 16,601 30,488 Non-deductible expenses
Pendapatan yang telah dikenakan
pajak final (4,987) (5,388) Income subject to final tax
(Keuntungan)/kerugian (Gain)/loss on
atas divestasi entitas anak (313) 386,996 divestment of a subsidiary
(Keuntungan)/kerugian atas (Gain)/loss on
perubahan nilai wajar derivatif (174,259) 4,097 changes in fair value of derivative
Kerugian penurunan nilai aset tetap 23,476 8,811 Impairment losses of fixed assets
Keuntungan atas inbreng HSM 2 (16,990) - Gain on in-kind HSM 2
Sub-jumlah (286,186) 203,178 Sub-total
Estimasi (rugi)/laba fiskal (118,267) 269,773 Estimated tax (loss)/profit
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
2022 Annual Report & Sustainability Report
511 PT Krakatau Steel (Persero) Tbk
Page 514
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/103 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
f. Pajak kini (lanjutan) f. Current tax (continued)
2022 2021*
Estimasi kompensasi rugi fiskal Estimated tax loss carry
tahun sebelumnya - (532,780) forward in prior year
Jumlah kompensasi rugi fiskal Total tax loss carry forward
Tahun 2022 (118,267) - Year 2022
Tahun 2020 (168,029) (168,029) Year 2020
Tahun 2019 (94,978) (94,978) Year 2019
Jumlah kompensasi rugi fiskal (381,274) (263,007) Total tax loss carry forward
Beban pajak kini - Perusahaan - - Current tax expense - the Company
Pembayaran pajak
penghasilan di muka Prepayments of income taxes
Pajak penghasilan pasal 22 9,275 2,078 Income tax article 22
Pajak penghasilan pasal 23 13 8 Income tax article 23
Sub-jumlah 9,288 2,086 Sub-total
Estimasi tagihan pajak
penghasilan 9,288 2,086 Estimated claims for tax refund
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Perhitungan pajak penghasilan kini didasarkan Current income tax computations are based on
pada estimasi penghasilan kena pajak. Jumlahnya estimated taxable income. The amounts may be
dapat disesuaikan saat Surat Pemberitahuan adjusted when the Annual Tax Returns are filed to
Tahunan diajukan kepada kantor pajak. the tax office.
Pajak penghasilan sehubungan dengan The income tax relating to other comprehensive
penghasilan komprehensif lain selama tahun income during the year is as follows:
berjalan adalah sebagai berikut:
2022 2021
Sebelum Kredit Setelah Sebelum Kredit Setelah
pajak/ pajak/ pajak/ pajak/ pajak/ pajak/
Before tax Tax charge After tax Before tax Tax charge After tax
Remeasurement of post-
Pengukuran kembali liabilitas employment benefits
pascakerja (2,634) 125 (2,509) 4,564 1,953 6,517 liability
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
512
Page 515
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/104 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
g. Pajak tangguhan g. Deferred tax
Mutasi pajak tangguhan Grup selama tahun yang The movement in the Group’s deferred tax during
berakhir pada tanggal 31 Desember 2022 adalah the year ended 31 December 2022 was as follows:
sebagai berikut:
2022
(Dibebankan) Aset tidak
/dikreditkan (Dibebankan) lancar yang
pada laba /dikreditkan Perubahan dikuasai
rugi/ pada ekuitas/ selisih kurs/ untuk dijual/
Saldo awal/ (Charged)/ (Charged)/ Foreign Non-current Saldo akhir/
Beginning credited to credited to exchange assets held Ending
balance profit or loss equity difference for sale* balance
Aset pajak tangguhan Deferred tax assets
Difference between
Perbedaan nilai buku the commercial and
aset tetap dan aset tax book value
takberwujud of fixed assets and
komersial dan fiskal 4,785 (1,749) - (177) - 2,859 intangible assets
Investasi jangka panjang (609) - - - - (609) Long-term investment
Rugi fiskal yang dibawa Tax loss
ke masa depan 62,715 21,165 - - - 83,880 carried forward
Pajak atas divestasi anak Unrealised tax from
perusahaan yang divestment
belum direalisasikan 85,139 - - - - 85,139 of subsidiaries
Liabilitas imbalan Employee benefits
pascakerja 26,797 (3,640) 435 (117) - 23,475 liabilities
Cadangan atas kerugian Allowance for
penurunan nilai aset impairment losses
tetap 211,072 4,890 - (742) - 215,220 on fixed assets
Cadangan atas Allowance for
kerugian penurunan impairment losses
nilai piutang 9,720 (297) - (45) - 9,378 on receivables
Allowance for decline
Cadangan atas in value of
penurunan nilai inventory and
persediaan dan inventory
persediaan usang 3,435 1,345 - - - 4,780 obsolescence
Pajak tangguhan Unrecognised
**)
tidak diakui (170,153) (192,210) (454) - - (362,817) deferred tax
Lain-lain (1,249) 1,511 - 275 - 537 Others
Deferred tax
Aset pajak tangguhan assets at
- akhir tahun 231,652 (168,985) (19) (806) - 61,842 the end of the year
Liabilitas pajak Deferred tax
tangguhan liabilities
Difference between
Perbedaan nilai buku the commercial and
aset tetap dan aset tax book value
takberwujud of fixed assets and
komersial dan fiskal (7,296) (1,078) - 17 5,402 (2,955) intangible assets
Investasi jangka panjang (786) - - - - (786) Long-term investment
Liabilitas imbalan Employee benefits
pascakerja 2,982 (494) 144 155 (1,010) 1,777 liabilities
Cadangan atas kerugian Allowance for
penurunan nilai aset impairment losses
tetap (8) (2) - 10 - - on fixed assets
Cadangan atas Allowance for
kerugian penurunan Impairment losses
nilai piutang 177 (390) - 734 (304) 217 on receivables
Allowance for decline
Cadangan atas in value of
penurunan nilai inventory and
persediaan dan inventory
persediaan usang 868 64 - (41) (613) 278 obsolescence
Lain-lain 558 (602) - 91 (2) 45 Others
Liabilitas pajak Deferred tax
tangguhan liabilities at
- akhir tahun (3,505) (2,502) 144 966 3,473 (1,424) the end of the year
*) Reklasifikasi aset tidak lancar yang dikuasai untuk dijual PT KDL (Catatan 42). *) Reclassification of non-current assets held for sale PT KDL (Note 42).
**) Terutama berasal dari penurunan nilai aset pajak tangguhan cadangan kerugian **) Mainly resulted from impairment of deferred tax assets of allowance for
penurunan nilai aset tetap sebesar AS$111.228, penurunan nilai atas divestasi impairment loss of fixed assets of US$111,228, impairment for unrealised
anak perusahaan yang tidak terealisasi sebesar AS$52.096, kerugian fiskal divestment of subsidiaries of US$52,096, unrecognised deferred tax assets
yang tidak diakui sebagai aset pajak tangguhan sebesar AS$21.165 dan aset from fiscal losses of US$21,165 and other deferred tax assets.
pajak tangguhan lainnya.
2022 Annual Report & Sustainability Report
513 PT Krakatau Steel (Persero) Tbk
Page 516
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/105 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
g. Pajak tangguhan (lanjutan) g. Deferred tax (continued)
Mutasi pajak tangguhan Grup selama tahun yang The movement in the Group’s deferred tax during
berakhir pada tanggal 31 Desember 2021 adalah the year ended 31 December 2021 was as follows:
sebagai berikut:
2021
(Dibebankan)/
dikreditkan
pada laba Dikreditkan Perubahan
rugi*/ pada selisih kurs/
Saldo awal/ (Charged)/ ekuitas**/ Foreign Saldo akhir/
Beginning credited to Credited to exchange Ending
balance profit or loss* equity** difference balance
Aset pajak tangguhan Deferred tax assets
Difference between
Perbedaan nilai buku the commercial and
aset tetap dan aset tax book value
takberwujud of fixed assets and
komersial dan fiskal 4,484 334 - (33) 4,785 intangible assets
Investasi jangka panjang (609) - - - (609) Long-term investment
Rugi fiskal yang dibawa Tax loss
ke masa depan 117,212 (54,497) - - 62,715 carried forward
Pajak atas divestasi anak Unrealised tax from
perusahaan yang divestment
belum direalisasikan - 85,139 - - 85,139 of subsidiaries
Liabilitas imbalan Employee benefits
pascakerja 25,389 2,391 (950) (33) 26,797 liabilities
Cadangan atas kerugian Allowance for
penurunan nilai aset impairment losses
tetap 191,446 19,635 - (9) 211,072 on fixed assets
Cadangan atas Allowance for
kerugian penurunan Impairment losses
nilai piutang 6,316 3,430 - (26) 9,720 on receivables
Allowance for decline
Cadangan atas in value of
penurunan nilai inventory and
persediaan dan inventory
persediaan usang 4,742 (1,307) - - 3,435 obsolescence
Lain-lain 228 (818) - (659) (1,249) Others
Pajak tangguhan Unrecognised
tidak diakui (116,709) (56,401) 2,957 - (170,153) deferred tax
Deferred tax
Aset pajak tangguhan assets at
- akhir tahun 232,499 (2,094) 2,007 (760) 231,652 the end of the year
Liabilitas pajak Deferred tax
tangguhan liabilities
Difference between
Perbedaan nilai buku the commercial and
aset tetap dan aset tax book value
takberwujud of fixed assets and
komersial dan fiskal (7,271) 161 - (186) (7,296) intangible assets
Investasi jangka panjang (786) - - - (786) Long-term investment
Liabilitas imbalan Employee benefits
pascakerja 2,782 (58) (54) 312 2,982 liabilities
Cadangan atas kerugian Allowance for
penurunan nilai aset impairment losses
tetap - - - (8) (8) on fixed assets
Cadangan atas Allowance for
kerugian penurunan Impairment losses
nilai piutang 553 (154) - (222) 177 on receivables
Allowance for decline
Cadangan atas in value of
penurunan nilai inventory and
persediaan dan inventory
persediaan usang 620 49 - 199 868 obsolescence
Lain-lain (170) 37 - 691 558 Others
Liabilitas pajak Deferred tax
tangguhan liabilities at
- akhir tahun (4,272) 35 (54) 786 (3,505) the end of the year
*) Termasuk penyesuaian akibat perubahan tarif pajak sebesar AS$6.666 (Catatan *) Including adjustments due to changes in tax rates amounting to US$6,666 (Note
24j) 24j)
**) Termasuk penyesuaian akibat perubahan tarif pajak sebesar AS$3.146 (Catatan **) Including adjustments due to changes in tax rates amounting to US$3,146 (Note
24j) 24j)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
514
Page 517
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/106 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
g. Pajak tangguhan (lanjutan) g. Deferred tax (continued)
Grup melakukan revaluasi atas golongan tanah The Group has revalued its land. The surplus
pada aset tetap. Nilai surplus revaluasi tersebut amounts have no deferred tax impact in the
tidak menimbulkan dampak pajak tangguhan di consolidated financial statements because the land
laporan keuangan konsolidasian karena tanah is not amortised and realisation of land is subject to
tidak diamortisasi dan realisasi atas tanah final tax.
dikenakan pajak final.
Manajemen Grup berpendapat bahwa aset pajak Management of the Group is of the opinion that
tangguhan dapat direalisasi. deferred tax assets are recoverable.
Rekonsiliasi antara beban pajak yang dihitung The reconciliation between tax expense computed
dengan menggunakan tarif pajak yang berlaku dari using the prevailing tax rates on the accounting
laba akuntansi sebelum pajak penghasilan dan profit before income tax and the net tax expense as
beban pajak bersih seperti yang dilaporkan dalam reported in consolidated profit or loss is as follows:
laba rugi konsolidasian adalah sebagai berikut:
2022 2021*
Laba sebelum Consolidated profit before
pajak penghasilan konsolidasian 212,252 61,326 income tax benefit
Pajak dihitung dengan Income tax calculated at
tarif berlaku (22%) 46,695 13,492 enacted rate (22%)
Dampak pajak penghasilan pada: Tax effects of:
Bagian atas laba bersih entitas
anak, entitas asosiasi dan Share in net profit of subsidiaries,
ventura bersama (10,317) (25,847) associates and joint ventures
Beban yang tidak dapat dikurangkan 4,281 3,602 Non-deductible expenses
Pendapatan yang telah dikenakan
pajak final (1,097) (1,220) Income subject to final tax
(Keuntungan)/kerugian atas (Gain)/loss on changes in
perubahan nilai wajar derivatif (38,337) 909 fair value of derivative
Keuntungan atas inbreng HSM 2 (3,738) - Gain on in-kind HSM 2
Pajak tangguhan atas divestasi Unrecognised deferred tax
entitas anak yang tidak diakui 52,096 - from divestment of a subsidiary
Kerugian atas divestasi Loss on divestment
entitas anak - 85,139 of a subsidiary
Utilisasi rugi pajak pada ekuitas - (85,139) Utilisation of tax loss to equity
Aset pajak tangguhan Unrecognised deferred
tidak diakui 140,114 56,401 tax assets
Laba dari operasi bisnis yang Net profit from business operations
dikenakan pajak final (3,990) (10,381) subject to final tax
Penyesuaian tahun sebelumnya 448 163 Prior year adjustment
Penyesuaian lainnya - (16,157) Other adjustment
Penyesuaian tarif pajak - (6,666) Tax rate adjustment
Beban pajak penghasilan 186,155 14,296 Income tax expense
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
2022 Annual Report & Sustainability Report
515 PT Krakatau Steel (Persero) Tbk
Page 518
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/107 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
g. Pajak tangguhan (lanjutan) g. Deferred tax (continued)
Aset pajak tangguhan yang tidak diakui merupakan Unrecognised deferred tax assets represent part of
sebagian dampak dari cadangan atas kerugian the impact of the allowance for impairment losses
penurunan nilai aset tetap, liabilitas imbalan on fixed assets, employee benefits liabilities and
pascakerja, dan cadangan penurunan nilai atas nilai allowance for decline in value of inventory and
persediaan dan persediaan usang dikarenakan inventory obsolescence as management believes
manajemen berpendapat bahwa rugi fiskal Grup that the Group’s tax losses cannot be fully realised
tidak dapat direalisasi secara penuh dalam lima in the next five years.
tahun ke depan.
h. Surat Ketetapan Pajak h. Tax Assessment Letters
Perusahaan The Company
Pada tanggal 9 Juli 2019, Perusahaan menerima On 9 July 2019, the Company received Preliminary
Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) Notice of Tax Overpayment Assessment (“SKPLB”)
Pendahuluan atas PPh Badan tahun 2018 sebesar for its 2018 CIT amounting to US$9,221 which was
AS$9.221 yang telah diterima Perusahaan pada received by the Company in August 2019. The
bulan Agustus 2019. Perusahaan sudah menerima Company has received the Tax Audit Instructions
surat perintah pemeriksaan pajak dari Kantor Pajak from the Tax Office for its 2018 CIT examination. Up
atas pemeriksaan PPh Badan tahun 2018. Sampai to the completion date of the consolidated financial
dengan tanggal penyelesaian laporan keuangan statements, the tax audit is still ongoing.
konsolidasian ini, pemeriksaan pajak masih dalam
proses.
Pada tanggal 2 Juli 2020, Perusahaan menerima On 2 July 2020, the Company received Preliminary
SKPLB Pendahuluan atas PPh Badan tahun 2019 SKPLB for its 2019 CIT amounting to US$3,685
sebesar AS$3.685 yang telah diterima Perusahaan which was received by the Company on 10 July
pada tanggal 10 Juli 2020. Sampai dengan tanggal 2020. Up to the completion date of the consolidated
penyelesaian laporan keuangan konsolidasian ini, financial statements, the Company has not yet
Perusahaan belum menerima Surat Perintah received the Tax Audit Instruction from the Tax
Pemeriksaan Pajak dari Kantor Pajak. Office.
Pada tanggal 16 Agustus 2021, Perusahaan On 16 August 2021, the Company received
menerima SKPLB Pendahuluan atas PPh Badan Preliminary SKPLB for its 2020 CIT amounting to
tahun 2020 sebesar AS$2.055 yang telah diterima US$2,055 which was received by the Company on
Perusahaan pada tanggal 25 Agustus 2021. 25 August 2021. Up to the completion date of the
Sampai dengan tanggal penyelesaian laporan consolidation financial statements, the Company
keuangan konsolidasian ini, Perusahaan belum has not yet received the Tax Audit Instruction from
menerima Surat Perintah Pemeriksaan Pajak dari the Tax Office.
Kantor Pajak.
Pada tanggal 29 Juli 2022, Perusahaan menerima On 29 July 2022, the Company received Preliminary
SKPLB Pendahuluan atas PPh Badan tahun 2021 SKPLB for its 2021 CIT amounting to Rp32,358
sebesar Rp32.358 juta (setara dengan AS$2.170) million (equivalent to US$2,170) which was received
yang telah diterima Perusahaan pada tanggal by the Company on 2 August 2022. The Company
2 Agustus 2022. Perusahaan menerima has received the tax refund on 9 August 2022. Up to
pengembalian pajak pada tanggal 9 Agustus 2022. the completion date of the consolidated financial
Sampai dengan tanggal penyelesaian laporan statements, the Company has not yet received the
keuangan konsolidasian ini, Perusahaan belum Tax Audit Instruction from the Tax Office.
menerima Surat Pemeriksaan Pajak dari Kantor
Pajak.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
516
Page 519
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/108 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
h. Surat Ketetapan Pajak (lanjutan) h. Tax Assessment Letters (continued)
Perusahaan (lanjutan) The Company (continued)
Pada tanggal 25 Agustus 2022, Perusahaan On 25 August 2022, the Company received the
menerima Surat Keputusan Pengembalian Preliminary Tax Return Decision Letter
Pendahuluan Kelebihan Pajak (“SKPPKP”) atas (“SKPPKP”) for VAT June 2022. On 2 September
PPN Masa Juni 2022. Pada tanggal 2 September 2022, the Company received the decision of tax
2022, Perusahaan menerima keputusan overpayment refund amounting to Rp134,172
pengembalian kelebihan pembayaran pajak million. On 14 September 2022, the Company
sebesar Rp134.172 juta. Pada tanggal received the tax refund amounting to Rp134,172
14 September 2022, Perusahaan telah menerima million (equivalent to US$9,001).
pengembalian pajak sebesar Rp134.172 juta
(setara dengan AS$9.001).
Manajemen berkeyakinan bahwa hasil akhir dari Management is of the opinion that the outcome of
pemeriksaan pajak di atas tidak akan memberikan tax assessment above will not have a material
dampak merugikan yang signifikan terhadap posisi adverse impact on the Company’s operations and
keuangan dan arus kas Perusahaan. cash flows.
Sampai dengan tanggal laporan keuangan As at the completion date of these consolidated
konsolidasi ini diterbitkan, Perusahaan sedang financial statements, the Company is being
diaudit DJP berkaitan dengan jenis pajak tertentu. audited by the DGT for certain types of taxes.
Manajemen berpendapat bahwa hasil audit pajak Management is of the opinion that the tax audit
tersebut tidak akan berdampak material terhadap results will not have a material impact on the
laporan keuangan konsolidasi Grup secara Group’s consolidated financial statements.
material.
Entitas anak Subsidiaries
Berikut ini adalah ringkasan dari surat ketetapan Below is a summary of the tax assessment letters
pajak entitas anak yang masih belum selesai received by the subsidiaries for which the status is
statusnya: not yet complete:
Tanggal surat Jumlah
Surat ketetapan diperkarakan Jumlah pajak
Jenis Tahun ketetapan pajak/ dalam Rupiah/ dibayar di
Pajak/ Pajak/ pajak/Tax Date of tax Dispute muka/ Amount
Entitas/ Type of Fiscal assessment assessment amount in recorded as
Entity tax year letter letter Rupiah prepaid tax Status
PT KE PPN/ 2018 Lebih bayar/ 24 Maret/ 55,507 - Peninjauan
VAT Overpayment March 2023 juta/million kembali/Judicial
review
Sampai dengan tanggal laporan keuangan As at the completion date of these consolidated
konsolidasian ini diterbitkan, entitas anak sedang financial statements, the subsidiaries are being
diaudit DJP berkaitan dengan jenis pajak tertentu. audited by the DGT for certain types of taxes.
Manajemen berpendapat bahwa hasil audit pajak Management is of the opinion that the tax audit
tersebut tidak akan berdampak material terhadap results will not have a material impact on the
laporan keuangan konsolidasian Grup secara Group’s consolidated financial statements.
material.
2022 Annual Report & Sustainability Report
517 PT Krakatau Steel (Persero) Tbk
Page 520
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/109 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
24. PERPAJAKAN (lanjutan) 24. TAXATION (continued)
i. Administrasi i. Administration
Berdasarkan Undang-Undang Perpajakan yang Under the Taxation Laws of Indonesia, companies
berlaku di Indonesia, perusahaan-perusahaan di within the Group which are domiciled in Indonesia
dalam Grup yang berdomisili di Indonesia calculate and pay tax on the basis of self-
menghitung dan membayar sendiri besarnya assessment. The DGT may assess or amend
jumlah pajak yang terutang. DJP dapat taxes within five years of the time the tax becomes
menetapkan atau mengubah pajak dalam batas due.
waktu lima tahun saat terutangnya pajak.
j. Tarif Pajak j. Tax Rate
Perusahaan Terbuka yang memenuhi syarat- Publicly Listed Companies which fulfil certain
syarat tertentu dapat memperoleh tarif sebesar 3% requirements are entitled to obtain a rate
lebih rendah dari tarif PPh Badan yang berlaku. amounting to 3% lower than the applicable CIT
Dalam hal Perusahaan memenuhi syarat-syarat rate. In the event that the Company fulfils the
tersebut, Perusahaan dapat memperoleh tarif PPh requirements, the Company can obtain a lower
Badan lebih rendah untuk Tahun Pajak 2022 dan CIT rate for Fiscal Years 2022 and 2021.
2021.
Pada tanggal 29 Oktober 2021, Presiden Republik On 29 October 2021, the President of the Republic
Indonesia telah mengesahkan Rancangan of Indonesia ratified Harmonisation of Tax
Undang-Undang tentang Harmonisasi Peraturan Regulations Bill (the “HPP Bill”) into Law No. 7
Perpajakan (“RUU HPP”) menjadi Undang- Year 2021 (the “HPP Law”). The HPP Law, among
Undang No. 7 Tahun 2021 (“UU HPP”). UU HPP other things, stipulates an increase in the VAT rate
antara lain menetapkan kenaikan tarif PPN to 11% effective from 1 April 2022 and to 12%,
menjadi 11% yang berlaku sejak 1 April 2022 dan which applies at the latest on 1 January 2025, and
12% berlaku paling lambat 1 Januari 2025, tarif a CIT rate for Corporate Tax Payer and Permanent
PPh bagi Wajib Pajak Badan dan Bentuk Usaha Establishment that remains at 22% effective from
Tetap sebesar 22% berlaku mulai Tahun Pajak Fiscal Year 2022.
2022.
Pada tanggal 21 Februari 2022, Pemerintah On 21 February 2022, the Indonesian Government
Indonesia mengeluarkan Peraturan Pemerintah issued a Government Regulation No. 9 2022
No. 9 2022 terkait tarif pajak final. Tarif pajak final related to construction service final tax tate. The
disesuaikan menjadi: rate was adjusted to the following:
- 1,75% untuk orang pribadi yang menyediakan - 1.75% for an individual who provides
jasa konstruksi dan memiliki izin operasi; construction service and has an operating
licence;
- 4% untuk orang pribadi atau badan usaha - 4% for an individual or company who provides
yang menyediakan jasa konstruksi dan tidak construction service and does not have an
memiliki izin operasi; operating licence;
- 2,65% untuk badan usaha yang menyediakan - 2.65% for a company who provides
jasa konstruksi dan memiliki izin operasi; construction service and has an operating
licence;
- 3,5% untuk orang pribadi dan badan usaha - 3.5% for an individual and company who
yang menyediakan jasa konsultasi konstruksi provides construction consultation service
dan memiliki izin operasi; dan and has an operating licence; and
- 6% untuk orang pribadi dan badan usaha yang - 6% for an individual and company who
menyediakan jasa konsultasi konstruksi dan provides construction consultation service
tidak memiliki izin operasi. and does not have an operating licence.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
518
Page 521
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/110 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
25. BEBAN AKRUAL 25. ACCRUED EXPENSES
2022 2021
Bunga 8,496 12,876 Interest
Beban angkut dan penanganan 7,604 8,639 Delivery and handling expenses
Jasa profesional 5,061 6,798 Professional fees
Biaya proyek 4,720 21,841 Project expenses
Perawatan dan pemeliharaan 2,292 7,893 Repairs and maintenance expenses
Sewa 2,106 3,349 Rental
Lain-lain 6,436 9,587 Others
Jumlah 36,715 70,983 Total
26. PENDAPATAN DITERIMA DI MUKA 26. UNEARNED REVENUE
2022 2021
Uang muka pelanggan 34,747 33,202 Advances from customers
Uang muka sewa 3,848 10,397 Advances from rent
Uang muka konstruksi 991 3,331 Advances for construction
Lain-lain 1,338 7,463 Others
Jumlah 40,924 54,393 Total
27. PINJAMAN JANGKA PANJANG 27. LONG-TERM LOANS
31 Desember/ 31 Desember/ 1 Januari/
December December January
2022 2021* 2021*
Pinjaman bank Bank loans
Restrukturisasi pinjaman Loan restructuring
Tranche A 169,575 179,121 185,432 Tranche A
Tranche B 488,737 520,495 502,153 Tranche B
Tranche C 924,527 922,605 903,179 Tranche C
Perusahaan The Company
Pihak ketiga Third party
Commerzbank dan AKA - 215,476 192,884 Commerzbank and AKA
Entitas anak Subsidiaries
PT KSI dan entitas anak PT KSI and subsidiaries
Entitas berelasi dengan Pemerintah Government-related entities
BNI BNI
(Rp7.454 juta pada tahun 2021) - 522 - (Rp7,454 million in 2021)
BSI BSI
(Rp85.568 juta pada tahun 2022, (Rp85,568 million in 2022,
Rp119.066 juta pada tahun 2021 dan Rp119,066 million in 2021 and
Rp61.942 juta pada tahun 2020) 5,488 8,339 4,391 Rp61,942 million in 2020)
Pihak ketiga Third party
Bank Jasa Jakarta Bank Jasa Jakarta
(Rp37.175 juta pada tahun 2022 dan (Rp37,175 million in 2022 and
Rp9.963 juta pada tahun 2021) 2,384 698 - Rp9,963 million in 2021)
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
2022 Annual Report & Sustainability Report
519 PT Krakatau Steel (Persero) Tbk
Page 522
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/111 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
31 Desember/ 31 Desember/ 1 Januari/
December December January
2022 2021* 2021*
Entitas anak Subsidiaries
PT KBS dan entitas anak PT KBS and subsidiary
Entitas berelasi dengan Pemerintah Government-related entities
Bank Mandiri Bank Mandiri
(Rp31.764 juta pada tahun 2021 dan (Rp31,764 million in 2021 and
Rp113.098 juta pada tahun 2020) - 2,225 8,018 Rp113,098 million in 2020)
BSI BSI
(Rp5.267 juta pada tahun 2022, (Rp5,267 million in 2022,
Rp9.109 juta pada tahun 2021 dan (Rp9,109 million in 2021 and
Rp12.385 juta pada tahun 2020) 338 638 878 Rp12,385 million in 2020)
Pihak ketiga Third party
Bank PDJBB Bank PDJBB
(Rp195.218 juta pada tahun 2022, (Rp195,218 million in 2022,
Rp224.200 juta pada tahun 2021 dan Rp224,200 million in 2021 and
Rp168.633 juta pada tahun 2020) 12,520 15,702 11,956 Rp168,633 million in 2020)
PT KTI PT KTI
Pihak ketiga Third party
PT Bank Panin Dubai Syariah Tbk PT Bank Panin Dubai Syariah Tbk
(“Bank PDS”) (“Bank PDS”)
(Rp140.367 juta pada tahun 2022, (Rp140,367 million in 2022,
Rp139.690 juta pada tahun 2021 dan Rp139,690 million in 2021 and
Rp59.500 juta pada tahun 2020) 9,003 9,784 4,219 Rp59,500 million in 2020)
Pinjaman non-bank Non-bank loans
PT KSI dan entitas anak PT KSI and subsidiaries
Entitas berelasi dengan Pemerintah Government-related entities
SMI SMI
(Rp40.594 juta pada tahun 2022, (Rp40,594 million in 2022,
Rp63.510 juta pada tahun 2021 dan Rp63,510 million in 2021 and
Rp77.605 juta pada tahun 2020) 2,603 4,448 5,502 Rp77,605 million in 2020)
Mandiri Tunas Finance Mandiri Tunas Finance
(Rp1.315 juta pada tahun 2022) 83 - - (Rp1,315 million in 2022)
PT KBS dan entitas anak PT KBS and subsidiary
Entitas berelasi dengan Pemerintah Government-related entity
SMI SMI
(Rp128.318 juta pada tahun 2022, (Rp128,318 million in 2022,
Rp184.076 juta pada tahun 2021 dan Rp184,076 million in 2021 and
Rp230.022 juta pada tahun 2020) 8,230 12,892 16,308 Rp230,022 million in 2020)
PT KTI PT KTI
Entitas berelasi dengan Pemerintah Government-related entity
SMI SMI
(Rp88.838 juta pada tahun 2021 dan (Rp88,838 million in 2021 and
Rp63.893 juta pada tahun 2020) - 6,222 4,527 Rp63,893 million in 2020)
Jumlah 1,623,488 1,899,167 1,839,447 Total
Dikurangi: pinjaman jangka
panjang yang jatuh tempo Less: current maturities of
dalam waktu satu tahun (1,603,840) (611,184) (63,632) long-term loans
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh Long-term loans,
tempo dalam waktu satu tahun 19,648 1,287,983 1,775,815 net of current maturities
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
520
Page 523
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/112 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank Bank loans
Restrukturisasi pinjaman Loan restructuring
Sehubungan dengan kondisi operasi dan keuangan In connection with the Group’s operational and financial
Grup, pada tanggal 30 September 2019, Perusahaan, condition, on 30 September 2019, the Company, PT
PT MJIS, PT KPI, PT KE, dan PT KBK (“Perusahaan MJIS, PT KPI, PT KE and PT KBK (the “Company and
dan entitas anak yang unsustain atau entitas anak unsustained subsidiaries or subsidiaries that suffered
yang mengalami rugi operasi”) telah menandatangani operating loss”) signed an Addendum and Restatement
Perjanjian Adendum dan Pernyataan Kembali untuk Agreement for Restructuring Purposes (“loan
Tujuan Restrukturisasi (“perjanjian restrukturisasi restructuring agreement”) with Bank Mandiri, BNI, BRI,
pinjaman”) dengan Bank Mandiri, BNI, BRI, PT Bank PT Bank ICBC Indonesia (“ICBC”), Indonesia Eximbank
ICBC Indonesia (“ICBC”), Indonesia Eximbank dan and BCA for all the existing outstanding loans which
BCA untuk seluruh saldo pinjaman yang masih consist of short-term loans and long-term loans. This
terutang baik untuk pinjaman jangka pendek maupun agreement has been notarised by Ariani L. Rachim,
jangka panjang. Perjanjian ini telah diaktakan dengan S.H., a Notary in Jakarta, with Notarial Deed No. 41,
Akta Notaris No. 41 oleh Ariani L. Rachim, S.H., Notaris dated 30 September 2019.
di Jakarta tertanggal 30 September 2019.
Pada bulan Desember 2019 dan Januari 2020, PT In December 2019 and January 2020, PT Bank DBS
Bank DBS Indonesia (“Bank DBS”), OCBC NISP, PT Indonesia (“Bank DBS”), OCBC NISP, PT Bank CIMB
Bank CIMB Niaga Tbk (“CIMB Niaga”) dan Standard Niaga Tbk (“CIMB Niaga”) and Standard Chartered
Chartered Bank (“Bank SCB”) telah menandatangani Bank (“Bank SCB”) have signed an accession
dokumen aksesi yang menyatakan penundukan diri document which proves the submission to the above
terhadap perjanjian restrukturisasi pinjaman tersebut di loan restructuring agreement.
atas.
Perjanjian restrukturisasi pinjaman ini mengubah This loan restructuring agreement has changed several
beberapa ketentuan-ketentuan dari perjanjian terms from previous loan agreements with its creditors
pinjaman sebelumnya dari masing-masing kreditur such as changes in the maturity date of loans, interest
yaitu perubahan jangka waktu pinjaman, suku bunga rates and payment schedules of loan principal and
dan jadwal pembayaran pokok pinjaman dan bunga. interests.
Pinjaman ini dibagi menjadi tiga tranches yaitu These loans are divided into three tranches which
Tranche A, Tranche B dan Tranche C. Perjanjian ini consist of Tranche A, Tranche B and Tranche C. This
mengatur pembayaran pokok pinjaman hingga tahun agreement regulates the payment schedule of loan
2021 dan 2022 untuk Tranche B dan hingga tahun principal and interest payments until 2021 and 2022 for
2027 untuk Tranche A dan pada tahun 2026 dan 2027 Tranche B and until 2027 for Tranche A and in 2026
untuk Tranche C dengan bentuk jadwal pembayaran and 2027 for Tranche C with several forms of the
yang telah disepakati dan juga termasuk rencana agreed payment schedule and also including the
divestasi entitas anak dan entitas asosiasi dalam divestment plan of several subsidiaries and associates
rangka pelunasan pinjaman. Dalam perjanjian ini, BNI for the loan settlements. Under this agreement, BNI
bertindak sebagai agen fasilitas, agen jaminan dan acts as a facility agent, guarantee agent and collecting
agen penampungan. agent.
Berdasarkan perjanjian restrukturisasi pinjaman ini, Under this loan restructuring agreement, all the loans
seluruh pinjaman dikenakan suku bunga sebesar 4% bear an interest rate at 4% per annum for US Dollar
per tahun untuk pinjaman dalam Dolar AS dan untuk currency loans and Euro currency loans and 6% per
pinjaman dalam Euro dan 6% per tahun untuk annum for Rupiah currency loans. Part of the interest
pinjaman dalam Rupiah. Sebagian bunga pinjaman ini on this loan is deferred in accordance with the agreed
ditangguhkan pembayarannya sesuai jadwal payment schedule and due in 2027 (Note 28).
pembayaran yang disepakati dan jatuh tempo di 2027
(Catatan 28).
Pinjaman ini dijamin dengan jaminan fidusia atas The loan is secured with fiduciary transfer of all bank
seluruh rekening bank, piutang usaha, persediaan, dan accounts, trade receivables, inventories, and certain
aset tetap tertentu milik Perusahaan dan entitas anak fixed assets of the Company and the unsustained
yang unsustain yang diikat dengan fidusia sesuai subsidiaries which have been assigned on a fiduciary
dengan perjanjian awal Perusahaan dan entitas anak basis in accordance with the initial loan agreements
yang unsustain dengan masing-masing kreditur. between the Company and the unsustained
subsidiaries and each creditors.
2022 Annual Report & Sustainability Report
521 PT Krakatau Steel (Persero) Tbk
Page 524
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/113 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Pada tanggal 26 Oktober 2020, beberapa ketentuan di On 26 October 2020, several terms in the loan
dalam perjanjian restrukturisasi pinjaman telah diubah, restructuring agreement were amended, one of which
dimana salah satunya adalah mengenai perubahan relates to the changes in the payment schedule of a
jadwal pembayaran sebagian pokok pinjaman untuk portion of loan principal for Tranche B which were due
Tranche B dari yang jatuh tempo 30 September 2021 on 30 September 2021 to 30 September 2022.
menjadi 30 September 2022.
Pinjaman Tranche B sebesar Rp6.248.368 (setara Tranche B loan amounted to Rp6,248,368 (equivalent
dengan AS$400.742) dan AS$100.960 telah jatuh to US$400,742) and US$100,960 was due on 30
tempo pada tanggal 30 September 2022. Pada tanggal September 2022. On 28 December 2022, the Company
28 Desember 2022, Perusahaan dan entitas anak yang and its unsustained subsidiaries signed the amendment
unsustain telah menandatangani perubahan atas of loan restructuring agreement with ten lenders,
perjanjian restrukturisasi pinjaman dengan sepuluh whereas the maturity date changed from
kreditur, dimana jatuh temponya berubah dari 30 September 2022 to 31 December 2023. In
sebelumnya 30 September 2022 menjadi connection with the Third Addendum of loan
31 Desember 2023. Sehubungan dengan Perjanjian restructuring agreement, the Company and the
Perubahan Ketiga restrukturisasi pinjaman tersebut, unsustained subsidiaries recognised gain from the
Perusahaan dan entitas anak yang unsustain differences between the restructuring loans’ fair values
mengakui laba dari selisih antara nilai wajar pinjaman with their carrying amount at the the third addendum of
restrukturisasi dengan nilai tercatat pinjaman sebelum restructuring loans amounting to US$18,459 which
restrukturisasi pada saat perubahan perjanjian ketiga presented as part of “Finance income” in the current
pinjaman restrukturisasi sebesar AS$18.459 yang year profit or loss (Note 40).
disajikan sebagai bagian dari “Pendapatan keuangan”
dalam laba rugi tahun berjalan (Catatan 40).
Pinjaman ini dijamin dengan jaminan fidusia atas The loan is secured with the fiduciary transfer of all
seluruh rekening bank, piutang usaha, persediaan, dan bank accounts, trade receivables, inventories, and
aset tetap tertentu milik Perusahaan dan entitas anak certain fixed assets of the Company and the
yang unsustain yang diikat dengan fidusia sesuai unsustained subsidiaries which have been assigned on
dengan perjanjian awal Perusahaan dan entitas anak a fiduciary basis in accordance with the initial loan
yang unsustain dengan masing-masing kreditur agreements between the Company and the
(Catatan 4, 6, 9, dan 13). unsustained subsidiaries and each of the creditors
(Notes 4, 6, 9, and 13).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
522
Page 525
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/114 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Rincian jaminan yang diberikan atas perjanjian The details of collateral placed under the loan
restrukturisasi pinjaman pada tanggal 31 Desember restructuring agreement as at 31 December 2022 and
2022 dan 2021 adalah sebagai berikut: 2021 are as follows:
Perusahaan/The Company
Bank Jaminan/Collateral
BNI Persediaan Perusahaan dengan nilai penjaminan sebesar Rp1.875.000 juta, tanah dan bangunan seluas
2.241.464 m2 dengan nilai penjaminan sebesar Rp2.721.282 juta. Pada tanggal 29 Desember 2022,
Perusahaan mengganti jaminan tanah dan bangunan menjadi seluas 2.147.579 m 2 dengan nilai penjaminan
sebesar Rp2.729.246 juta (Catatan 9 dan 13)/Inventories with a guaranteed value of Rp1,875,000 million,
land and a building covering an area of 2,241,464 m 2 with a guaranteed value of Rp2,721,282 million. On
29 December 2022, the Company has changed a guaranteed of land and a building into covering an area of
2,147,579 m2 with a guaranteed value of Rp2,729,246 million (Notes 9 and 13).
Bank Mandiri Fidusia mesin dan peralatan dengan nilai penjaminan sebesar Rp3.598.634 juta, tanah seluas 1.210.477 m 2
dengan nilai penjaminan sebesar Rp1.107.988 juta, persediaan dan piutang usaha dengan nilai penjaminan
sebesar Rp3.502.000 juta (Catatan 6, 9 dan 13)/Fiduciary guarantees of machinery and equipment with a
guaranteed value of Rp3,598,634 million, land covering an area of 1,210,477 m 2 with a guaranteed value of
Rp1,107,988 million, inventories and trade receivables with a guaranteed value of Rp3,502,000 million (Notes
6, 9 and 13).
BRI Dijamin secara fidusia dengan bangunan, mesin mekanis dan peralatan Stockyard Pelabuhan dengan nilai
penjaminan sebesar Rp181.218 juta (Catatan 13)/Secured by buildings, mechanical machinery and
equipment of Harbour Stockyard, on a fiduciary basis, with a committed value of Rp181,218 million
(Note 13).
CIMB Niaga Bangunan dan hak tanggungan atas tanah dengan sertifikat HGB No. 876 milik Perusahaan seluas 315.380
m2 yang terletak di Kecamatan Pulo Merak, Cilegon, dengan nilai penjaminan sebesar AS$24.000
(Catatan 13)/The Company’s buildings and land under HGB No. 876 covering an area of 315,380 m 2 located
in Kecamatan Pulo Merak, Cilegon, with a guaranteed value of AS$24,000 (Note 13).
OCBC NISP Bangunan dan hak tanggungan atas tanah dengan sertifikat HGB No. 598/Kebonbaru Asem Baris, HGB No.
446/ Pegangsaan, HGB No. 190/Pejaten Timur, HGB No. 530/Tegalratu yang terletak di Jakarta dan Cilegon,
dengan nilai penjaminan sebesar Rp117.500 juta (Catatan 13)/Buildings and land under HGB No.
598/Kebonbaru Asem Baris, HGB No. 446/Pegangsaan, HGB No. 190/Pejaten Timur, HGB No.
530/Tegalratu located in Jakarta and Cilegon, with a guaranteed value of Rp117,500 million (Note 13).
2022 Annual Report & Sustainability Report
523 PT Krakatau Steel (Persero) Tbk
Page 526
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/115 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Perusahaan/The Company (lanjutan)/(continued)
Bank Jaminan/Collateral
Bank BCA Tanah dengan sertifikat HGB No. 22/Kubangsari dan HGB No. 2742/Warnasari yang terletak di Cilegon,
dengan nilai hak tanggungan minimal sebesar Rp99.800 juta dan persediaan barang dengan nilai jaminan
fidusia sebesar Rp350.000 juta. Pada tanggal 27 Desember 2022, Perusahaan mengganti jaminan tanah
dengan sertifikat SHGB No. 1316/Kotasari dan SHGB No. 2508/Kotasari dengan nilai penjaminan sebesar
Rp169.800 juta. Pada tanggal 14 April 2023, Perusahaan telah mendapatkan Akta Pemberian Hak
Tanggungan (“APHT”) dan Sertifikat Hak Tanggungan (“SHT”). (Catatan 9 dan 13)/Land under the certificate
of HGB No. 22/Kubangsari and HGB No. 2742/Warnasari located in Cilegon with a minimum guaranteed
value of Rp99,800 million and inventories on a fiduciary basis with a guaranteed value of Rp350,000 million.
On 27 December 2022, the Company has changed a guarantee of land into SHGB No. 1316/Kotasari and
SHGB No. 2508/Kotasari with a guaranteed value of Rp169,800 million. On 14 April 2023, the Company has
obtained the land mortgage deed (“APHT”) and Mortgage Certificate (“SHT”) (Note 9 and 13).
Indonesia Fidusia bangunan dan mesin dengan nilai penjaminan sebesar Rp80.968 juta, tanah dengan sertifikat HGB
Eximbank No. 1125/Kotabumi seluas 309.100 m2 dengan nilai penjaminan sebesar AS$20.500 (Catatan 13)/Fiduciary
guarantees of building and machinery with a guaranteed value of Rp80,968 million, land under certificate of
HGB No. 1125/Kotabumi covering an area of 309,100 m2 with a guaranteed value of AS$20,500 (Note 13).
OCBC NISP, Tanah dengan sertifikat Hak Pakai No. 107/Gunung Sahari Utara, HGB No. 2716/Gunung Sahari Utara dan
Bank DBS HGB No. 2717/Gunung Sahari Utara dengan nilai hak tanggungan minimal sebesar Rp80.000 juta
(Catatan 13)/Land under the right-of-use certificate No. 107/Gunung Sahari Utara, certificate HGB No.
2716/Gunung Sahari Utara and HGB No. 2717/Gunung Sahari Utara with a minimum guaranteed value of
Rp80,000 million (Note 13).
SCB Tanah dengan Sertifikat HGB No. 2742/Warnasari yang terletak di Cilegon, dengan nilai hak tanggungan
minimal sebesar Rp36.500 juta. Pada tanggal 26 Januari 2023, Perusahaan telah mendapatkan Akta APHT
dan Sertifikat Hak Tanggungan SHT (Catatan 13)/Land under the certificate of HGB No. 2742/Warnasari
located in Cilegon with a minimum guaranteed value of Rp36,500 million. On 26 January 2023, the Company
has obtained the APHT and SHT (Note 13).
Bank Mandiri, Tanah dengan sertifikat HGB No. 11 milik Perusahaan seluas 61,45 Ha yang terletak di Samangraya dengan
BNI, BRI, nilai hak tanggungan minimal sebesar Rp3.100.074 dan jaminan fidusia atas mesin, peralatan, suku cadang
OCBC dan aksesoris dengan nilai penjaminan Rp3.220.326 juta (Catatan 9 dan 13) serta Rekening Cadangan
NISP, Pembayaran Kewajiban (“DSRA”) di Bank Mandiri dengan saldo minimum sebesar dua kali cicilan pokok
ICBC, CIMB pinjaman beserta bunganya/Secured on a proportionate basis for land under the certificate of HGB No. 11
Niaga and covering an area of 61.45 Ha located in Samangraya with a minimum mortgage value of Rp3,100,074 million
Indonesia and a fiduciary guarantee for machinery, equipment, spare parts and accessories with a guaranteed value of
Eximbank Rp3,220,326 million (Notes 9 and 13) and Debt Service Reserve Account (“DSRA”) in Bank Mandiri with the
minimum balance not less than two time of the principal instalment with interest payable thereon.
Bank Mandiri, Dijamin secara pari passu dengan jaminan untuk fasilitas kredit yang diperoleh dari Bank Mandiri untuk
BNI and jaminan fidusia mesin dan peralatan, tanah seluas 1.210.477 m2 dengan nilai penjaminan sebesar
BRI AS$60.236, hak tanggungan atas tanah dengan sertifikat HGB No. 1124 milik Perusahaan seluas
1.088.935 m2 yang terletak di Kelurahan Kotabumi, Cilegon (Catatan 13) dan DSRA di Bank Mandiri dengan
saldo minimum sebesar dua kali cicilan pokok pinjaman beserta bunganya/Secured on a proportionate basis
with the collateral pledged for the credit facilities obtained from Bank Mandiri for fiduciary of machinery and
equipment, land covering an area of 1,210,477 m2 with a guaranteed value of AS$60,236, security right over
land under the certificate of HGB No. 1124 located in Kotabumi, Cilegon covering an area of 1,088,935 m 2
(Note 13) and DSRA in Bank Mandiri with a minimum balance of not less than two time of the principal
instalment with interest payable thereon.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
524
Page 527
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
PT KRAKATAU STEEL (PERSERO) TBK Optimizing Collaboration, Accelerating Growth
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/116 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Entitas anak/Subsidiaries
PT KBK
Bank Jaminan/Collateral
BNI Piutang usaha, persediaan sebesar Rp37.082 juta dan aset tetap milik PT KBK dan tanah milik Perusahaan
yang dikuasakan kepada PT KBK untuk dijadikan sebagai jaminan berdasarkan APHT dengan nilai minimal
Rp860.468 juta (Catatan 6, 9, dan 13)/Trade receivables, inventories amounted to Rp37,082 million and PT
KBK’s fixed assets and the Company’s land which have been authorised to PT KBK to be pledged as
collateral as stipulated in the Deed of Right to Transfer Guarantee with a minimum value of Rp860,468 million.
(Notes 6, 9, and 13).
BRI Persediaan dengan nilai penjaminan sebesar Rp350.000 juta dan piutang usaha dengan nilai penjaminan
sebesar Rp203.530 juta (Catatan 6 dan 9)/Inventories with a guaranteed value of Rp350,000 million and
trade receivables with a guaranteed value of Rp203,530 million (Notes 6 and 9).
PT KPI
Bank Jaminan/Collateral
BRI Persediaan barang jadi dan bahan baku, tanah seluas 73.958 m 2, mesin, peralatan dan pendukung lainnya
yang terkait dengan pabrik pipa baja ERW second line dengan nilai pengikatan sebesar Rp834.923 juta
(Catatan 9 dan 13)/Finished goods and raw material inventories, land covering an area of 73,958 m2,
machinery, equipment and other supporting facilities related to the second line ERW steel pipes plant with a
guaranteed value of Rp834,923 million (Notes 9 and 13).
PT KE
Bank Jaminan/Collateral
BNI Jaminan yang sama dengan yang diberikan Perusahaan atas fasilitas pinjaman dari BNI/The same collateral
given by the Company for the facility obtained from BNI.
BRI Dijaminkan secara cessie atas tagihan proyek yang dibiayai pinjaman BRI dengan nilai Rp600.000
juta/Secured by project bills on a cessie basis financed by BRI’s loan amounting to Rp600,000 million.
Bank Mandiri Dijaminkan dengan tagihan proyek secara fidusia dengan nilai pengikatan sebesar Rp2.025.000 juta dan
kontrak proyek secara cessie/Secured by fiduciary project bills with a total amount of Rp2,025,000 million
and a cessie project contract.
PT MJIS
Bank Jaminan/Collateral
BRI Dijamin dengan piutang usaha, persediaan, mesin dan bangunan (Catatan 6, 9, dan 13)/Secured by trade
receivables, inventories, machinery and buildings (Notes 6, 9, and 13).
Terkait dengan perjanjian tanggal 30 September 2019 Related to the agreement dated 30 September 2019
di atas, Perusahaan juga telah menandatangani above, the Company also signed an account pawn
perjanjian gadai rekening dan pengelolaan rekening agreement and account management with BNI. These
dengan BNI. Rekening ini digunakan untuk accounts will be used to pay the Tranche A, Tranche B
pembayaran pinjaman Tranche A, Tranche B dan and Tranche C loans and fully managed by BNI.
Tranche C dan dikelola penuh oleh BNI.
2022 Annual Report & Sustainability Report
525 PT Krakatau Steel (Persero) Tbk
Page 528
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/117 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Tabel di bawah ini menunjukkan saldo pinjaman bank The below table sets out the outstanding balance of the
Perusahaan dan entitas anak yang unsustain, setelah Company and the unsustained subsidiaries’ bank loans,
restrukturisasi pinjaman, pada tanggal 31 Desember after loan restructuring, as at 31 December 2022,
2022, 31 Desember 2021 dan 1 Januari 2021: 31 December 2021 and 1 January 2021:
Tranche A Tranche A
Tabel di bawah ini menunjukkan perincian pinjaman The below table shows the details of the Tranche A
Tranche A untuk setiap entitas sebagai berikut: loans for each entity:
31 Desember/December 2022
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 56,362 53,174 - - - - 1,033 931 - - 57,395 54,105
BNI 34,117 31,098 3,984 3,953 - - 919 828 - - 39,020 35,879
BRI 15,898 15,042 877 772 1,137 977 173 156 1,622 1,438 19,707 18,385
CIMB Niaga 25,414 24,065 - - - - - - - - 25,414 24,065
OCBC NISP 14,135 13,209 - - - - - - - - 14,135 13,209
ICBC 4,701 4,451 - - - - - - - - 4,701 4,451
Indonesia
Eximbank 8,056 7,293 - - - - - - - - 8,056 7,293
Bank DBS 5,282 5,002 - - - - - - - - 5,282 5,002
Bank SCB 2,628 2,489 - - - - - - - - 2,628 2,489
BCA 5,056 4,697 - - - - - - - - 5,056 4,697
Jumlah/Total 171,649 160,520 4,861 4,725 1,137 977 2,125 1,915 1,622 1,438 181,394 169,575
31 Desember/December 2021*
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 59,977 55,656 - - - - 1,191 1,040 - - 61,168 56,696
BNI 37,951 33,647 4,208 4,158 - - 1,060 925 - - 43,219 38,730
BRI 16,810 15,658 1,012 860 1,311 1,084 199 174 1,870 1,603 21,202 19,379
CIMB Niaga 26,843 25,031 - - - - - - - - 26,843 25,031
OCBC NISP 15,208 13,928 - - - - - - - - 15,208 13,928
ICBC 4,965 4,630 - - - - - - - - 4,965 4,630
Indonesia
Eximbank 9,042 7,947 - - - - - - - - 9,042 7,947
Bank DBS 5,579 5,203 - - - - - - - - 5,579 5,203
Bank SCB 2,781 2,594 - - - - - - - - 2,781 2,594
BCA 5,485 4,983 - - - - - - - - 5,485 4,983
Jumlah/Total 184,641 169,277 5,220 5,018 1,311 1,084 2,450 2,139 1,870 1,603 195,492 179,121
1 Januari/January 2021*
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 65,497 57,749 - - - - 1,270 1,074 - - 66,767 58,823
BNI 41,647 34,690 4,432 4,356 - - 1,130 956 - - 47,209 40,002
BRI 18,315 16,223 1,079 882 1,398 1,112 212 179 1,994 1,647 22,998 20,043
CIMB Niaga 29,241 25,937 - - - - - - - - 29,241 25,937
OCBC NISP 16,611 14,407 - - - - - - - - 16,611 14,407
ICBC 5,408 4,797 - - - - - - - - 5,408 4,797
Indonesia
Eximbank 9,934 8,186 - - - - - - - - 9,934 8,186
Bank DBS 6,078 5,391 - - - - - - - - 6,078 5,391
Bank SCB 3,038 2,695 - - - - - - - - 3,038 2,695
BCA 5,998 5,151 - - - - - - - - 5,998 5,151
Jumlah/Total 201,767 175,226 5,511 5,238 1,398 1,112 2,612 2,209 1,994 1,647 213,282 185,432
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
526
Page 529
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/118 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Tranche B Tranche B
Tabel di bawah ini menunjukkan perincian pinjaman The below table shows the details of the Tranche B loans
Tranche B untuk setiap entitas sebagai berikut: for each entity:
31 Desember/December 2022
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 146,947 142,705 - - - - 2,894 2,753 - - 149,841 145,458
BNI 84,488 82,049 11,161 11,106 - - 2,575 2,450 - - 98,224 95,605
BRI 52,895 51,505 5,190 5,030 6,726 6,507 1,022 972 9,596 9,312 75,429 73,326
CIMB Niaga 69,480 68,195 - - - - - - - - 69,480 68,195
OCBC NISP 37,397 36,318 - - - - - - - - 37,397 36,318
ICBC 13,169 12,996 - - - - - - - - 13,169 12,996
Indonesia
Eximbank 22,056 21,419 - - - - - - - - 22,056 21,419
Bank DBS 15,246 15,046 - - - - - - - - 15,246 15,046
Bank SCB 7,407 7,309 - - - - - - - - 7,407 7,309
BCA 13,453 13,065 - - - - - - - - 13,453 13,065
Jumlah/Total 462,538 450,607 16,351 16,136 6,726 6,507 6,491 6,175 9,596 9,312 501,702 488,737
31 Desember/December 2021*
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 160,471 154,467 - - - - 3,160 2,997 - - 163,631 157,464
BNI 92,263 88,812 11,220 11,143 - - 2,812 2,668 - - 106,295 102,623
BRI 56,960 55,008 5,668 5,448 7,345 7,045 1,116 1,058 10,479 10,088 81,568 78,647
CIMB Niaga 71,651 69,909 - - - - - - - - 71,651 69,909
OCBC NISP 40,839 39,311 - - - - - - - - 40,839 39,311
ICBC 13,169 12,946 - - - - - - - - 13,169 12,946
Indonesia
Eximbank 24,086 23,185 - - - - - - - - 24,086 23,185
Bank DBS 15,246 14,988 - - - - - - - - 15,246 14,988
Bank SCB 7,407 7,281 - - - - - - - - 7,407 7,281
BCA 14,691 14,141 - - - - - - - - 14,691 14,141
Jumlah/Total 496,783 480,048 16,888 16,591 7,345 7,045 7,088 6,723 10,479 10,088 538,583 520,495
1 Januari/January 2021*
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 162,439 148,520 - - - - 3,199 2,910 - - 165,638 151,430
BNI 93,395 85,392 11,229 11,040 - - 2,847 2,590 - - 107,471 99,022
BRI 57,552 53,023 5,737 5,222 7,435 6,732 1,129 1,027 10,607 9,689 82,460 75,693
CIMB Niaga 71,967 67,917 - - - - - - - - 71,967 67,917
OCBC NISP 41,340 37,797 - - - - - - - - 41,340 37,797
ICBC 13,169 12,648 - - - - - - - - 13,169 12,648
Indonesia
Eximbank 24,381 22,292 - - - - - - - - 24,381 22,292
Bank DBS 15,246 14,643 - - - - - - - - 15,246 14,643
Bank SCB 7,407 7,114 - - - - - - - - 7,407 7,114
BCA 14,871 13,597 - - - - - - - - 14,871 13,597
Jumlah/Total 501,767 462,943 16,966 16,262 7,435 6,732 7,175 6,527 10,607 9,689 543,950 502,153
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
2022 Annual Report & Sustainability Report
527 PT Krakatau Steel (Persero) Tbk
Page 530
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/119 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Tranche C Tranche C
Tabel di bawah ini menunjukkan perincian pinjaman The below table shows the details of the Tranche C
Tranche C untuk setiap entitas sebagai berikut: loans for each entity:
31 Desember/December 2022
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 302,346 284,418 - - - - 5,645 4,904 - - 307,991 289,322
BNI 186,482 167,253 21,776 21,580 - - 5,025 4,365 - - 213,283 193,198
BRI 80,055 75,628 11,836 10,057 15,340 12,902 2,330 2,024 21,884 18,775 131,445 119,386
CIMB Niaga 137,621 125,770 - - - - - - - - 137,621 125,770
OCBC NISP 76,529 68,783 - - - - - - - - 76,529 68,783
ICBC 25,692 24,300 - - - - - - - - 25,692 24,300
Indonesia
Eximbank 44,032 39,108 - - - - - - - - 44,032 39,108
Bank DBS 28,604 26,141 - - - - - - - - 28,604 26,141
Bank SCB 14,299 13,067 - - - - - - - - 14,299 13,067
BCA 27,637 25,452 - - - - - - - - 27,637 25,452
Jumlah/Total 923,297 849,920 33,612 31,637 15,340 12,902 13,000 11,293 21,884 18,775 1,007,133 924,527
31 Desember/December 2021*
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 304,609 281,601 - - - - 6,165 5,157 - - 310,774 286,758
BNI 196,398 170,664 21,776 21,481 - - 5,487 4,590 - - 223,661 196,735
BRI 80,152 74,530 12,925 10,529 16,752 13,461 2,544 2,128 23,898 19,694 136,271 120,342
CIMB Niaga 137,621 122,837 - - - - - - - - 137,621 122,837
OCBC NISP 77,957 68,029 - - - - - - - - 77,957 68,029
ICBC 25,692 23,928 - - - - - - - - 25,692 23,928
Indonesia
Eximbank 46,790 40,171 - - - - - - - - 46,790 40,171
Bank DBS 28,604 25,531 - - - - - - - - 28,604 25,531
Bank SCB 14,299 12,762 - - - - - - - - 14,299 12,762
BCA 28,384 25,512 - - - - - - - - 28,384 25,512
Jumlah/Total 940,506 845,565 34,701 32,010 16,752 13,461 14,196 11,875 23,898 19,694 1,030,053 922,605
1 Januari/January 2021*
Perusahaan/
the Company PT KBK PT KPI PT KE PT MJIS Jumlah/Total
Nilai Nilai Nilai Nilai Nilai Nilai
tercatat/ tercatat/ tercatat/ tercatat/ tercatat/ tercatat/
Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying Pokok/ Carrying
Bank Principal amount Principal amount Principal amount Principal amount Principal amount Principal amount
Bank Mandiri 305,310 277,257 - - - - 6,241 5,020 - - 311,551 282,277
BNI 197,841 166,380 21,776 21,363 - - 5,554 4,468 - - 225,171 192,211
BRI 80,166 73,317 13,084 10,171 16,957 13,004 2,576 2,072 24,191 19,063 136,974 117,627
CIMB Niaga 137,621 119,879 - - - - - - - - 137,621 119,879
OCBC NISP 78,165 66,188 - - - - - - - - 78,165 66,188
ICBC 25,692 23,544 - - - - - - - - 25,692 23,544
Indonesia
Eximbank 47,192 39,096 - - - - - - - - 47,192 39,096
Bank DBS 28,604 24,916 - - - - - - - - 28,604 24,916
Bank SCB 14,299 12,455 - - - - - - - - 14,299 12,455
BCA 28,493 24,986 - - - - - - - - 28,493 24,986
Jumlah/Total 943,383 828,018 34,860 31,534 16,957 13,004 14,371 11,560 24,191 19,063 1,033,762 903,179
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
528
Page 531
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/120 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Rincian restrukturisasi pinjaman berdasarkan mata The details of loan restructuring based on currencies
uang adalah sebagai berikut: are as follows:
Pokok pinjaman/ Nilai tercatat/
Loan principal Carrying amount
31 Desember 2022 31 December 2022
Tranche A Tranche A
Rupiah (Rp546.031 juta) Rp616,512 juta 35,020 Rupiah (Rp546,031 million)
Dolar AS US$140,935 133,636 US Dollars
Euro (€858.878 (nilai penuh)) €857,343 919 Euro (€858,878 (full amount))
Sub-jumlah 169,575 Sub-total
Tranche B Tranche B
Rupiah (Rp6.065.319 juta) Rp6,248,368 389,002 Rupiah (Rp6,065,319 million)
Dolar AS US$100,960 99,735 US Dollars
Sub-jumlah 488,737 Sub-total
Tranche C Tranche C
Rupiah (Rp3.297.848 juta) Rp3,843,280 211,509 Rupiah (Rp3,297,848 million)
Dolar AS US$756,286 708,582 US Dollars
Euro (€4.145.794 (nilai penuh)) €4,063,800 4,436 Euro (€4,145,794 (full amount))
Sub-jumlah 924,527 Sub-total
Jumlah 1,582,839 Total
Pokok pinjaman/ Nilai tercatat/
Loan principal Carrying amount
31 Desember 2021* 31 December 2021*
Tranche A Tranche A
Rupiah (Rp557.299 juta) Rp651,171 juta 39,032 Rupiah (Rp557,299 million)
Dolar AS US$148,862 139,051 US Dollars
Euro (€918.584 (nilai penuh)) €905,533 1,038 Euro (€918,584 (full amount))
Sub-jumlah 179,121 Sub-total
Tranche B Tranche B
Rupiah (Rp6.012.737 juta) Rp6,248,368 421,119 Rupiah (Rp6,012,737 million)
Dolar AS US$100,960 99,376 US Dollars
Sub-jumlah 520,495 Sub-total
Tranche C Tranche C
Rupiah (Rp3.165.732 juta) Rp3,843,280 221,721 Rupiah (Rp3,165,732 million)
Dolar AS US$756,286 696,201 US Dollars
Euro (€4.144.247 (nilai penuh)) €4,063,800 4,683 Euro (€4,144,247 (full amount))
Sub-jumlah 922,605 Sub-total
Jumlah 1,622,221 Total
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
2022 Annual Report & Sustainability Report
529 PT Krakatau Steel (Persero) Tbk
Page 532
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/121 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Pinjaman bank (lanjutan) Bank loans (continued)
Restrukturisasi pinjaman (lanjutan) Loan restructuring (continued)
Pokok pinjaman/ Nilai tercatat/
Loan principal Carrying amount
1 Januari 2021* 1 January 2021*
Tranche A Tranche A
Rupiah (Rp565.653 juta) Rp705,934 40,103 Rupiah (Rp565,653 million)
Dolar AS US$162,019 144,140 US Dollars
Euro (€966.666 (nilai penuh)) €986,437 1,189 Euro (€966,666 (full amount))
Sub-jumlah 185,432 Sub-total
Tranche B Tranche B
Rupiah (Rp5.711.044 juta) Rp6,248,368 404,895 Rupiah (Rp5,711,044 million)
Dolar AS US$100,960 97,258 US Dollars
Sub-jumlah 502,153 Sub-total
Tranche C Tranche C
Rupiah (Rp3.026.368 juta) Rp3,843,280 214,560 Rupiah (Rp3,026,368 million)
Dolar AS US$756,286 683,516 US Dollars
Euro (€4.148.780 (nilai penuh)) €4,063,800 5,103 Euro (€4,148,780 (full amount))
Sub-jumlah 903,179 Sub-total
Jumlah 1,590,764 Total
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Pada tanggal 31 Desember 2022 dan 2021, As at 31 December 2022 and 2021, the Company and
Perusahaan dan entitas anak yang unsustain tidak its unsustained subsidiaries did not comply with all of
dapat memenuhi seluruh rasio-rasio keuangan yang the financial ratios required to be maintained under this
dipersyaratkan dalam perjanjian pinjaman ini. Namun, loan agreement. However, the Company and
Perusahaan dan entitas anak yang unsustain unsustained subsidiaries obtained the waiver letter
mendapatkan surat waiver pada tanggal 30 Desember dated 30 December 2022 (2021: 12 November 2021)
2022 (2021: 12 November 2021) dari BNI, sebagai from BNI, as a facility agent, stating that the lenders
agen fasilitas, yang menyatakan bahwa kreditur telah have released the Company and its unsustained
melepaskan Perusahaan dan entitas anak yang subsidiaries from such requirement to comply with the
unsustain atas persyaratan untuk pemenuhan rasio ratios.
tersebut.
Pada tanggal 31 Desember 2022, Perusahaan dan As at 31 December 2022, the Company and its
entitas anak yang unsustain belum dapat memenuhi unsustained subsidiaries have not complied with
beberapa janji non-keuangan yang dipersyaratkan several of non-financial covenants required under this
dalam perjanjian pinjaman restrukturisasi ini yaitu loan restructuring agreement i.e. minimum deposit
penempatan saldo minimum pada rekening DSRA, amount in DSRA accounts, opened new bank accounts
membuka rekening bank baru dan syarat non- and other non-financial covenants. Therefore, the
keuangan lainnya. Dengan demikian, penyajian saldo balance of loans are presented as current maturities of
utang disajikan sebagai pinjaman jangka panjang yang long-term loans in the consolidated financial
jatuh tempo dalam waktu satu tahun pada laporan statements. The Company has sent the waiver request
posisi keuangan konsolidasian. Perusahaan telah letter to the lenders. Up to the completion date of these
mengirimkan surat permintaan waiver kepada kreditur. consolidated financial statements, the Company has
Sampai dengan tanggal penyelesaian laporan not yet received the waiver letter.
keuangan konsolidasian, Perusahaan belum menerima
surat waiver.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
530
Page 533
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/122 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Perusahaan The Company
Commerzbank dan AKA Commerzbank and AKA
Berdasarkan perjanjian pinjaman tanggal 21 Mei 2015 Based on the loan agreement dated 21 May 2015, as
dan dinyatakan kembali pada tanggal 30 Juni 2017, has been amended and restated on 30 June 2017, the
Perusahaan memperoleh fasilitas kredit investasi dari Company obtained an investment credit facility from
Commerzbank dan AKA dengan jumlah maksimum Commerzbank and AKA with a maximum amount of
sebesar AS$260.050 untuk pembiayaan proyek US$260,050 to finance the project of HSM 2. Based on
pembangunan HSM 2. Berdasarkan amendemen the amendment dated 21 July 2020, this loan was
tanggal 21 Juli 2020, pinjaman ini dilunasi dalam 16 kali repayable in 16 equal semi-annually instalments
angsuran setengah tahunan yang sama, selambat- starting from, at the latest, June 2021 and bearing
lambatnya dimulai sejak Juni 2021 dan dibebani bunga annual interest at LIBOR + 1.975%.
tahunan sebesar LIBOR + 1,975%.
Fasilitas pinjaman tersebut dijamin secara fidusia The loan facility was secured by buildings, machinery
dengan bangunan, mesin dan peralatan HSM 2 dengan and equipment of HSM 2, on a fiduciary basis, with a
nilai penjaminan sebesar AS$315.275 dan hak committed value of US$315,275 and land covering
tanggungan atas lahan seluas 519.171 m2 dengan 519,171 m2 under the certificates of HGB No.
sertifikat HGB No. 28/Kubangsari, HGB 28/Kubangsari, HGB No. 43/Samangraya, HGB
No. 43/Samangraya, HGB No. 44/Samangraya, No. 44/Samangraya, HGB No. 5/Samangraya, HGB
No. 5/Samangraya, HGB No. 7/Samangraya, No. 7/Samangraya, No. 2743/Samangraya
No. 2743/Samangraya (sisa)/Warnasari dan HGB No. (remains)/Warnasari and HGB No. 2978/Warnasari
2978/Warnasari (Catatan 13). (Note 13).
Perjanjian pinjaman mencakup pembatasan- The loan agreements included restrictions that state,
pembatasan antara lain, tanpa persetujuan tertulis dari among other things, that without prior written consent
Pemberi Pinjaman, Perusahaan tidak diperbolehkan from the Lenders, the Company was not permitted to
menjaminkan kekayaan dan bertindak sebagai pledge its assets and give any guarantee or indemnity
penjamin kepada pihak lain, melepaskan sebagian to other parties, dispose of all or any part or its assets,
atau seluruh asetnya, menerima pinjaman kecuali incur any financial indebtedness except in the ordinary
dalam kegiatan usaha normal, memberikan pinjaman course of business, provide loans to other parties
kepada pihak lain kecuali terkait langsung dengan except trade credit in the ordinary course of business,
usaha, mengubah bentuk usaha, melakukan merger change the business, enter into merger and make any
dan akuisisi dan menurunkan atau menerbitkan modal acquisition and reduce or issue share capital.
saham.
Selama tahun 2022 dan 2021, Perusahaan melakukan During 2022 and 2021, the Company made
penarikan masing-masing sebesar AS$15.134 dan withdrawals amounting to US$15,134 and US$35,853,
AS$35.853. respectively.
Pada tanggal 12 Oktober 2022, Perusahaan telah On 12 October 2022, the Company has fully repaid all
melunasi seluruh sisa pinjaman kepada Commerzbank remaining loans to Commerzbank and AKA.
dan AKA.
2022 Annual Report & Sustainability Report
531 PT Krakatau Steel (Persero) Tbk
Page 534
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/123 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
PT Krakatau Steel (Persero) Tbk
Rincian pinjaman entitas anak pada tanggal 31 Desember 2022 dan 2021 adalah The details loan of the subsidiaries as at 31 December 2022 and 2021 are as follows:
sebagai berikut:
Fasilitas
maksimum/ Jumlah pinjaman/ Suku bunga
Maximum facility Outstanding balance per tahun/
Laporan Tahunan & Laporan Keberlanjutan 2022
Kreditur dan jenis pinjaman/ (nilai penuh Rupiah/ (in thousand US Dollars) Jatuh tempo fasilitas/ Interest rate
Creditor and type of loan in full amount Rupiah) 2022 2021 Maturity of facility per annum
Pinjaman bank/Bank loans
Entitas anak/Subsidiaries
PT KSI
BSI*)1)
Sharia Refinancing (Musyarakah Mutanaqisah) I 90,000,000,000 1,591 3,109 27 Februari/February 2024 9%
Sharia Refinancing (Musyarakah Mutanaqisah) II 111,850,000,000 3,897 5,230 15 Juli/July 2024 9%
532
PT KJI
Bank Jasa Jakarta2)
Kredit Kepemilikan Mobil/Car ownership credit 60,525,806,000 2,384 698 10 Agustus/August 2027 4.25% - 7.00%
PT KBS dan entitas anak/and subsidiaries
Bank Mandiri3)
Kredit Investasi/Investment Credit III 46,960,000,000 - 862 27 Desember/December 2023 9.75%
Kredit Investasi/Investment Credit IV 72,000,000,000 - 1,363 27 Desember/December 2023 9.75%
BSI4)
Kredit Investasi/Investment Credit - KJL 16,898,000,000 338 638 18 April/April 2023 10.75%
Bank PDJBB5)
Kredit Investasi/Investment Credit I - KBS 150,000,000,000 6,770 8,949 16 September/September 2027 9.25%
Kredit Investasi/Investment Credit II - KBS 84,000,000,000 4,450 5,883 16 September/September 2027 9.25%
Kredit Investasi/Investment Credit I - KJL 25,872,000,000 371 870 11 Januari/January 2024 9.75%
Kredit Investasi/Investment Credit II - KJL 38,864,000,000 702 - 25 September/September 2028 9%
Kredit Investasi/Investment Credit - KJS 6,771,555,000 227 - 29 Juli/July 2027 9.25%
PT KTI
Bank PDS**)6)
Fasilitas Kredit Investasi/Investment Credit Facility 126,000,000,000 4,215 6,166 15 September/September 2025 9.25%
Fasilitas Kredit Modal Kerja/Working Credit Facility 100,000,000,000 2,871 3,618 9 Oktober/October 2024 8.50%
Fasilitas Kredit Investasi/Investment Credit Facility 152,000,000,000 1,917 - 28 Oktober/October 2032 7.60%
Page 535
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/124 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Rincian pinjaman entitas anak pada tanggal 31 Desember 2022 dan 2021 adalah The details loan of the subsidiaries as at 31 December 2022 and 2021 are as follows:
sebagai berikut: (lanjutan) (continued)
Fasilitas
maksimum/ Jumlah pinjaman/ Suku bunga
Maximum facility Outstanding balance per tahun/
Kreditur dan jenis pinjaman/ (nilai penuh Rupiah/ (in thousand US Dollars) Jatuh tempo fasilitas/ Interest rate
Creditor and type of loan in full amount Rupiah) 2022 2021 Maturity of facility per annum
Pinjaman non-bank/Non-bank loans
PT KSI
SMI***)7)
Tranche A 120,000,000,000 1,142 1,757 31 Mei/May 2024 JIBOR 1 bulan/
month +3.75%
Tranche B 16,500,000,000 - - 31 Mei/May 2024 JIBOR 1 bulan/
month +3.75%
Tranche C 63,500,000,000 1,461 2,691 31 Mei/May 2024 JIBOR 1 bulan/
month +3.55%
533
Musyarakah Mutanaqisah - Tranche A 300,000,000,000 - - 28 Juli/July 2032 9% pada tahun pertama/
in first year
JIBOR 6 bulan/
month +3.16%
Fasilitas Pembiayaan Berjangka/Term Financing Facility 700,000,000,000 - - 28 Juli/July 2032 9% pada tahun pertama/
in first year
JIBOR 6 bulan/
month +3.16%
PT KJI
Mandiri Tunas Finance8)
Fasilitas Kredit Sewa/Leasing Facility 1,315,405,000 83 - 12 Oktober/October 2027 9%
PT KBS dan entitas anak/and subsidiaries
SMI****)9)
Kredit Investasi/Investment Credit 217,645,400,000 5,539 8,702 8 Juni/June 2025 9%
Kredit Investasi/Investment Credit - Integrated Warehouse 83,600,000,000 2,691 4,190 12 September/September 2025 9%
PT KTI
SMI10)
Kredit Investasi/Investment Credit 175,000,000,000 - 6,222 5 November/November 2022 JIBOR 1 bulan/
month +2.75%
Pembatasan Covenant
*) Pada tanggal 31 Desember 2022, PT KSI dapat memenuhi seluruh covenants kecuali untuk *) As at 31 December 2022, PT KSI could meet all covenants, except for the negative covenants that
negative covenant yang melarang PT KSI untuk memberikan pinjaman kepada pihak lain. Oleh prohibits PT KSI to provide loan to other parties. Therefore, the balance of long-term loans
karena itu, seluruh saldo pinjaman jangka panjang terkait perjanjian ini disajikan sebagai bagian regarding this agreement is presented as current maturities of long-term loans.
lancar atas pinjaman jangka panjang.
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
2022 Annual Report & Sustainability Report
Optimizing Collaboration, Accelerating Growth
PT Krakatau Steel (Persero) Tbk
Page 536
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/125 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
PT Krakatau Steel (Persero) Tbk
Pembatasan (lanjutan) Covenant (continued)
**) Pada tanggal 31 Desember 2022, PT KTI belum dapat memenuhi kewajiban pembatasan yang **) As at 31 December 2022, PT KTI has not complied with the covenants required in this loan
dipersyaratkan dalam perjanjian pinjaman ini dimana PT KTI menjadi penjamin utang untuk PT agreement whereby PT KTI becomes debt guarantor for PT KPDP and distributes dividends
KPDP dan membagikan dividen tanpa ada persetujuan tertulis dari Bank PDS. Namun, pada without written approval from Bank PDS. However, on 18 January 2023, PT KTI obtained a waiver
tanggal 18 Januari 2023, PT KTI telah mendapatkan surat waiver dari Bank PDS mengenai letter from Bank PDS regarding the breached covenants. Since the waiver was obtained after
Laporan Tahunan & Laporan Keberlanjutan 2022
kewajiban pembatasan yang dilanggar. Oleh karena waiver tersebut didapatkan setelah 31 December 2022, the balance related to these loans is presented as current maturities of the
31 Desember 2022, maka penyajian saldo pinjaman terkait dengan perjanjian ini disajikan sebagai long-term loans in the consolidated financial statements.
bagian lancar atas pinjaman jangka panjang pada laporan posisi keuangan konsolidasian.
***) ***)
Pada 27 Desember 2022, PT KSI telah mendapatkan surat waiver dari SMI atas ketidakmampuan As at 27 December 2022, PT KSI has obtained a waiver letter from SMI as a response to PT KSI's
PT KSI dalam memenuhi negative covenant terkait pemberian pinjaman kepada pihak lain, aksi inability to meet the negative covenants related to the loan provider to other parties, corporate
korporasi dalam menjual penyertaan saham serta akuisisi, dan pergantian Dewan Komisaris tanpa action related to the sales of investment in shares and acquisition, also the changes of Board of
persetujuan tertulis dari SMI. Commissioners composition without obtaining written approval from SMI.
****) ****)
Pada tanggal 31 Desember 2022, PT KBS telah memenuhi semua syarat umum pembiayaan yang As at 31 December 2022, PT KBS had complied with all general requirements that must be
dipersyaratkan, kecuali persyaratan pembatasan tertentu yang salah satunya melarang PT KBS maintained under this loan agreement, except for one of the restrictions that prohibits PT KBS from
534
untuk memberikan pinjaman kepada pihak lain, termasuk PT KS. PT KBS mendapatkan surat providing loans to other parties, including PT KS. PT KBS received a waiver letter dated
waiver tanggal 26 Desember 2022 dari SMI yang menyetujui permohonan PT KBS untuk 26 December 2022 from SMI which approved PT KBS’s request for a waiver of the Inter Company
pengesampingan atas pemberian Inter Company Borrowing kepada PT KS yang sudah Borrowing grant to PT KS which has been ongoing since 1 January 2022 and did not approve PT
berlangsung sejak 1 Januari 2022, dan tidak menyetujui permohonan PT KBS untuk tetap KBS’s request to continue to provide loans/support for PT KS’s future operations.
memberikan pinjaman bagi operasional PT KS di masa depan.
Jaminan Pinjaman Loan Collateral
1) Jaminan untuk Fasilitas I dari perjanjian bank ini adalah tanah yang dimiliki oleh PT KSI dengan 1) Collateral for Facility I from this bank agreement are secured by land owned by
sertifikat HGB No. 158, No. 309, No. 174, dan No. 262 di area Cilegon dengan total area lahan PT KSI with HGB No. 158, No. 309, No. 174, and No. 262 in Cilegon area, covering a total area of
seluas 92.445 m2 dan bangunan di atas tanah tersebut seluas 13.150 m2. Jaminan untuk Fasilitas 92,445 m2 of land and 13,150 m2 of buildings which are located inside the land. Collateral for Facility II
II dari perjanjian bank ini adalah HGB No. 917/Masigit dan HGB No. 783/Masigit dengan jumlah from this bank agreement are secured by HGB No. 917/Masigit and HGB No. 783/Masigit covering
area lahan seluas 42.226 m2 (Catatan 9 dan 14). a total area of 42,226 m2 of land (Note 9 and 14).
2) 2)
Jaminan dari perjanjian bank ini adalah dengan 79 unit kendaraan milik PT KJI dengan kisaran nilai Collateral from this bank agreement are secured by 79 vehicles owned by PT KJI with a range of
sebesar batas plafon yang diberikan (Catatan 13). prices that are equal to the maximum plafond (Note 13).
3) 3)
Jaminan dari perjanjian bank ini adalah tanah, aset conveyor, dermaga, dan trestle dengan nilai Collateral from this bank agreement are secured by land, conveyor, pier, and trestle assets, with a
penjaminan sebesar Rp176,142 juta yang diikat secara fidusia (Catatan 13). guaranteed value of Rp176,142 million which are tied on a fiduciary basis (Note 13).
4) 4)
Jaminan dari perjanjian bank ini adalah 20 unit truk trailer dan delapan twistlock yang dimiliki oleh Collateral from this bank agreement are 20 units of trailer trucks and eight twistlock amounting to
KJL sebesar Rp8.020 juta (Catatan 13). Rp8,020 million (Note 13).
Page 537
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/126 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
27. PINJAMAN JANGKA PANJANG (lanjutan) 27. LONG-TERM LOANS (continued)
Jaminan Pinjaman (lanjutan) Loan Collateral (continued)
5) 5)
Jaminan dari perjanjian bank ini adalah dengan tanah milik PT KBS dengan sertifikat HGB No. 451, Collateral from this bank agreement are PT KBS’s land under HGB No. 451, HGB No. 452 and
HGB No. 452, dan HGB No. 453 milik PT KBS seluas 10.472 m2, 47.965 m2 dan 52.649 m2 yang HGB No. 453 located in Tegal Ratu district, Cilegon, covering an area 10,472 m2, 47,965 m2 and
terletak di kelurahan Tegal Ratu, Cilegon, dengan nilai penjaminan Rp292.500 juta. Untuk KJL 52,649 m2 with a guaranteed value of Rp292,500 million. For KJL, with 33 units of dump trucks
dengan 33 unit kendaraan dump truck yang diikat secara fidusia dengan nilai penjaminan sebesar that are tied up in a fiduciary basis with a guaranteed value of Rp36,960 million and trade
Rp36.960 juta dan piutang usaha yang diikat secara fidusia dengan nilai penjaminan sebesar receivables that are tied on a fiduciary basis with a guaranteed value of Rp16,847 million. For KJS,
Rp16.847 juta. Untuk KJS dengan enam unit alat berat yang diikat secara fidusia dengan nilai with six units of heavy equipment that are tied up in a fiduciary manner with a guaranteed value of
penjaminan sebesar Rp9.674 juta (Catatan 13). Rp9,674 million (Note 13).
6) 6)
Jaminan dari perjanjian bank ini adalah tanah dengan sertifikat HGB dan berlokasi di Kecamatan Collateral from this bank agreement are land under the certificate of HGB and located in
Ciwandan atas nama PT KTI dan sebagian bangunan milik PT KTI (Catatan 13). Kecamatan Ciwandan owned by PT KTI and several buildings owned by PT KTI (Note 13).
7) 7)
Jaminan dari perjanjian fasilitas ini adalah tanah milik PT KSI dengan HGB No. 656 di Kebon Collateral from this facility agreement are HGB No. 656 in Kebon Dalem, Cilegon with a size of
Dalem, Cilegon seluas 63.065 m2 dan bangunan hotel, gadai atas rekening DSRA beserta kuasa 63,065 m2 and hotel building, guaranteed on DSRA as well as power of attorney to withdraw funds
penarikan dana, dan fidusia atas klaim asuransi milik PT KSI. Jaminan atas fasilitas yang belum and fiducia over PT KSI’s insurance claim. Collateral for the facility that has not been withdrawn
ditarik atas perjanjian ini adalah objek transaksi pembiayaan senilai Rp Rp1.235.957 juta, beberapa under this agreement is the object of a financing transaction amounting to Rp1,235,957 million,
tanah dan bangunan milik PT KSI senilai Rp6.472 juta (Catatan 9, 13, dan 14). some land and buildings belonging to PT KSI amounting to Rp6,472 million (Notes 9, 13, and 14).
535
8) 8)
Jaminan dari perjanjian fasilitas ini adalah 5 unit kendaraan milik PT KJI sebesar plafon maksimal Collateral from this facility agreement are secured by 5 units of vehicles owned by PT KJI
yang diberikan (Catatan 13). amounting equal to the maximum plafond (Note 13).
9) 9)
Jaminan dari perjanjian fasilitas ini adalah piutang usaha secara fidusia dengan nilai Rp42.279 juta Collateral from this facility agreement are trade receivables, on a fiduciary basis amounting to
dan tanah dengan sertifikat HGB No. 471 milik PT KBS seluas 72.068 m2 yang terletak di Kelurahan Rp42,279 million and PT KBS’s land under the HGB No. 471 located in Kelurahan Tegal Ratu,
Tegal Ratu, Cilegon, tanah dengan sertifikat HGB No. 469 milik PT KBS seluas 96.638 m2, Cilegon, covering an area of 72,068 m2, land with HGB No. 469 owned by PT KBS, covering an
bangunan Dermaga 7.1 dan 7.2, jetty buildings, crane, ship unloader, dan peralatan pelabuhan area of 96,638 m2, Pier 7.1 and 7.2, jetty buildings, crane, ship unloader and other port equipment
lainnya yang diikat secara fidusia (Catatan 6 dan 13). which are tied in a fiduciary (Note 6 and 13).
10) 10)
Jaminan dari perjanjian fasilitas ini adalah beberapa hak tanggungan atas tanah dan bangunan Collateral from this facility agreement are several buildings and land under the HGB located in
dengan sertifikat HGB yang terletak di Kecamatan Cinangka atas nama PT KTI, jaminan fidusia Kecamatan Cinangka owned by PT KTI, fiduciary guarantee of machinery and equipment owned
atas mesin dan peralatan milik PT KTI yang terletak di Cipasauran, jaminan fidusia atas mesin, by PT KTI located in Cipasauran, fiduciary guarantee of machinery and equipment owned by PT
peralatan dan bangunan milik PT KTI yang terletak di Instalasi Pengelolaan Air Cidanau, jaminan KTI located in Cidanau Water Treatment Installation, fiduciary guarantee of an insurance claim and
fidusia atas tagihan klaim asuransi, dan dana pada DSRA (Catatan 13). Pledge of DSRA (Note 13).
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
2022 Annual Report & Sustainability Report
Optimizing Collaboration, Accelerating Growth
PT Krakatau Steel (Persero) Tbk
Page 538
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/127 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
28. LIABILITAS JANGKA PANJANG LAIN-LAIN 28. OTHER LONG-TERM LIABILITIES
31 Desember/ 31 Desember/ 1 Januari/
December December January
2022 2021* 2021*
Bunga yang masih harus dibayar Accrued interest related to
terkait restrukturisasi pinjaman 190,894 139,694 82,046 loan restructuring
Dikurangi: Dampak nilai kini (52,910) (43,567) (30,545) Less: Present value impact
137,984 96,127 51,501
Pendapatan diterima di muka
atas sewa tanah 78,344 75,774 64,668 Unearned revenue from land rental
Liabilitas diestimasi atas Estimated liabilities for
pembangunan prasarana development of infrastructure
dan fasilitas umum 9,094 6,503 2,748 and public facilities
Uang jaminan listrik dan air - - 1,462 Deposits for electricity and water
Lain-lain 4,240 4,040 2,637 Others
Jumlah 229,662 182,444 123,016 Total
Dikurangi: liabilitas jangka panjang
lain-lain yang jatuh tempo Less: current maturities of
dalam waktu satu tahun (139,285) (9,327) (1,412) other long-term liabilities
Bagian jangka panjang 90,377 173,117 121,604 Non-current portion
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Liabilitas jangka panjang lain-lain merupakan bunga Other long-term liabilities mainly represent accrued
yang masih harus dibayar terkait restrukturisasi interest related to loan restructuring that was deferred
pinjaman yang ditangguhkan berdasarkan jadwal in accordance with the interest repayment schedule,
pembayaran bunga, pendapatan diterima di muka atas deferred revenue from land rental, PT KSI’s estimated
sewa tanah, liabilitas diestimasi atas pembangunan liabilities for the development of infrastructure and
prasarana dan fasilitas umum PT KSI, dan uang public facilities and customer deposits received by PT
jaminan langganan yang diterima oleh PT KTI untuk KTI for purchase of water.
pembelian air.
Pada tanggal 31 Desember 2022, Perusahaan dan As at 31 December 2022, the Company and its
entitas anak yang unsustain belum dapat memenuhi unsustained subsidiaries have not comply with several
beberapa janji non-keuangan yang dipersyaratkan of non-financial covenants required to be maintained
dalam perjanjian pinjaman restrukturisasi (Catatan 27) under loan restructuring agreement (Note 27) and had
dan belum menerima surat waiver. Dengan demikian, not obtained the waiver letter. Therefore, the balance
penyajian saldo liabilitas jangka panjang lain-lain atas of other long-term liabilities for accrued interest related
bunga yang masih harus dibayar terkait restrukturisasi to loan restructuring amounting to US$137,984 are
pinjaman sebesar AS$137.984 disajikan sebagai presented as current maturities of other long-term
liabilitas jangka panjang lain-lain yang jatuh tempo liabilities in the consolidated financial statements. The
dalam waktu satu tahun pada laporan posisi keuangan Company have sent the waiver request letter to the
konsolidasian. Perusahaan telah mengirimkan surat lenders. Up to the completion date of these
permintaan waiver kepada kreditur. Sampai dengan consolidated financial statements, the Company has
tanggal penyelesaian laporan keuangan konsolidasian, not yet received the waiver letter.
Perusahaan belum menerima surat waiver.
Pendapatan diterima di muka atas sewa tanah Unearned revenue from land rental mainly represents
sebagian besar merupakan pendapatan sewa tanah the Company’s revenue from land rental to PT Lotte
Perusahaan kepada PT Lotte Chemical Indonesia dan Chemical Indonesia and PT Chandra Asri
PT Chandra Asri Petrochemical Tbk. (“PT CAP”) Petrochemical Tbk. (“PT CAP”) (Note 44).
(Catatan 44).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
536
Page 539
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/128 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
29. IMBALAN KERJA 29. EMPLOYEE BENEFITS
Grup menyediakan imbalan kerja jangka pendek, The Group provides short-term employee benefits,
pensiun dan kesejahteraan karyawan Iainnya untuk retirement and other employee benefits to all of its
seluruh karyawan tetap yang masih aktif dan yang permanent, active and retired employees as follows:
sudah pensiun sebagai berikut:
Liabilitas imbalan kerja jangka pendek Short-term employee benefits liabilities
2022 2021
Akrual atas gaji dan upah 16,524 11,919 Accrued salaries and wages
Liabilitas imbalan kerja jangka panjang
yang jatuh tempo dalam waktu Current maturities of long-term
satu tahun 19,880 18,436 employee benefits liabilities
Jumlah 36,404 30,355 Total
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liabilities
2022 2021
Perusahaan The Company
Program pensiun manfaat pasti 73,353 80,887 Defined benefit pension programme
Uang penghargaan masa kerja 17,584 24,306 Retirement benefits
Tunjangan kesetiaan 1,642 1,696 Service awards
Tunjangan cuti besar 1,511 1,761 Long leave benefits
Lain-lain 56 41 Others
Sub-jumlah 94,146 108,691 Sub-total
Entitas anak Subsidiaries
Program pensiun manfaat pasti 7,124 11,221 Defined benefit pension programme
Uang penghargaan masa kerja 11,466 13,208 Retirement benefits
Tunjangan kesetiaan 961 886 Service awards
Tunjangan cuti besar 1,054 1,235 Long leave benefits
Lain-lain 34 120 Others
Sub-jumlah 20,639 26,670 Sub-total
Jumlah 114,785 135,361 Total
Dikurangi: liabilitas imbalan kerja jangka
panjang yang jatuh tempo dalam Less: current maturities of long-term
waktu satu tahun (19,880) (18,436) employee benefits liabilities
Bagian jangka panjang 94,905 116,925 Non-current portion
2022 Annual Report & Sustainability Report
537 PT Krakatau Steel (Persero) Tbk
Page 540
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/129 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
29. IMBALAN KERJA (lanjutan) 29. EMPLOYEE BENEFITS (continued)
Imbalan pensiun iuran pasti Defined contribution pension plan
Perusahaan menyelenggarakan program pensiun The Company established a defined contribution
iuran pasti untuk seluruh karyawan tetapnya yang pension plan for all of its eligible permanent employees
memenuhi syarat yang dananya dikelola oleh Dana which is managed by Dana Pensiun Lembaga
Pensiun Lembaga Keuangan BNI yang didirikan Keuangan BNI, the establishment of which was
berdasarkan Surat Keputusan Menteri Keuangan approved by the Ministry of Finance in its Decision
No. KEP.1100/KM.17/1998 tanggal 23 November Letter No. KEP.1100/KM.17/1998 dated
1998. Sumber dana program pensiun berasal dari 23 November 1998. The fund is contributed by both
kontribusi karyawan dan Perusahaan masing-masing employees and the Company with a contribution of
sebesar 5,00% dan 15,00% dari penghasilan dasar 5.00% and 15.00%, respectively, of the basic pension
pensiun. Beban pensiun yang dibebankan pada beban income. Pension expenses charged to operating
operasi masing-masing adalah sebesar AS$2.941 dan expenses amounted to US$2,941 and US$3,484 for
AS$3.484 untuk tahun yang berakhir pada tanggal the years ended 31 December 2022 and 2021,
31 Desember 2022 dan 2021. respectively.
Entitas anak menyelenggarakan program pensiun The subsidiaries established defined contribution
iuran pasti untuk seluruh karyawan tetap yang pension plans covering all their eligible permanent
memenuhi syarat. Sumber dana program pensiun employees. The fund is contributed by employees of
berasal dari kontribusi karyawan sebesar 5,00% dan 5.00% and by subsidiaries with contributions ranging
kontribusi entitas anak yang berkisar antara 10,00% from 10.00% to 15.00% of the basic pension income.
sampai 15,00% dari penghasilan dasar pensiun. Beban Pension expenses charged to operating expenses
pensiun yang dibebankan pada beban operasi masing- amounted to US$905 and US$725 for the years ended
masing adalah sebesar AS$905 dan AS$725 untuk 31 December 2022 and 2021, respectively.
tahun yang berakhir pada tanggal 31 Desember 2022
dan 2021.
Aset program pensiun entitas anak dikelola oleh Dana The subsidiaries’ pension plan assets are managed by
Pensiun Mitra Krakatau yang didirikan berdasarkan Dana Pensiun Mitra Krakatau, the establishment of
Surat Keputusan Menteri Keuangan which was approved by the Ministry of Finance in its
No. Kep.054/KM.17/1995 dan diumumkan dalam Decision Letter No. Kep.054/KM.17/1995 and
Berita Negara Republik Indonesia No. 29 tanggal published in the State Gazette of the Republic of
11 April 1995. Indonesia No. 29 dated 11 April 1995.
Uang penghargaan masa kerja Retirement benefits
Manajemen Perusahaan dan entitas anaknya Management of the Company and its subsidiaries
memperoleh laporan perhitungan aktuaris pada obtained actuarial calculation reports as at
tanggal 31 Desember 2022 dan 2021 untuk 31 December 2022 and 2021, for the accrual of
menghitung pencadangan atas beban kesejahteraan employees’ long-term benefits expenses based on the
karyawan jangka panjang sesuai dengan PKB. CLA. The actuarial calculations were prepared by KKA
Perhitungan aktuaria dilakukan oleh KKA Halim dan Halim dan Rekan and PT Milliman Indonesia
Rekan dan PT Milliman Indonesia (“Milliman”) aktuaris (“Milliman”), respectively, an independent actuary,
independen dalam laporannya masing-masing tanggal based on its reports dated 11 April 2023 and 25 March
11 April 2023 dan 25 Maret 2022, menggunakan 2022, respectively, using the projected unit credit
metode projected unit credit dengan asumsi-asumsi method which utilised the following assumptions:
sebagai berikut:
2022 2021
Tingkat bunga aktuaria per tahun 6.50% - 7.57% 6.75% Actuarial discount rate per annum
Tingkat kenaikan gaji per tahun 8.00% 8.00% Salary increase rate per annum
Tingkat kenaikan harga emas 5.50% 5.50% Gold price increase rate
Tingkat kematian TMI IV-2019*) TMI IV-2019*) Mortality rate
Umur pensiun 56 tahun/years 56 tahun/years Retirement age
Tingkat perputaran 1% untuk setiap usia/ 1% untuk setiap usia/ Turnover rate
1% for every age 1% for every age
Tingkat cacat 10% dari tingkat 10% dari tingkat Disability rate
mortalitas/10% from mortalitas/10% from
mortality rate mortality rate
Harga emas 22 karat per gram Rp1,021,708 (nilai Rp861,882 (nilai 22 carat gold price per gram
penuh/full amount) penuh/full amount)
*) Tabel Mortalitas Indonesia *) Indonesia Mortality Table
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
538
Page 541
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/130 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
29. IMBALAN KERJA (lanjutan) 29. EMPLOYEE BENEFITS (continued)
Uang penghargaan masa kerja (lanjutan) Retirement benefits (continued)
Liabilitas uang penghargaan masa kerja yang diakui di Retirement benefits liabilities recognised in the
laporan posisi keuangan konsolidasian pada tanggal consolidated statements of financial position as at
31 Desember 2022 dan 2021 ditentukan sebagai 31 December 2022 and 2021 are computed as follows:
berikut:
2022 2021
Perusahaan 17,584 24,306 The Company
Entitas anak 11,466 13,208 Subsidiaries
Jumlah 29,050 37,514 Total
Mutasi liabilitas uang penghargaan masa kerja Grup The movements in the Group’s retirement benefits
pada tanggal 31 Desember 2022 dan 2021 adalah liabilities as at 31 December 2022 and 2021 were as
sebagai berikut: follows:
2022 2021
Saldo awal 37,514 43,517 Beginning balance
Perubahan yang dibebankan ke laba rugi: Changes charged to profit or loss:
Biaya jasa kini 2,326 2,977 Current service cost
Biaya bunga 2,129 2,450 Interest cost
Biaya jasa lalu (372) (8) Past service cost
4,083 5,419
Pengukuran kembali: Remeasurements:
- Keuntungan dari perubahan Gain from change in -
asumsi keuangan (1,370) (2,513) financial assumptions
- (Keuntungan)/kerugian dari (Gain)/loss from change in -
perubahan asumsi demografik (341) 2 demographic assumptions
- Keuntungan dari penyesuaian Gain from change in -
pengalaman (2,034) (2,482) experience adjustments
(3,745) (4,993)
Pembayaran manfaat (5,478) (6,532) Benefits paid
Perubahan selisih kurs (2,004) 103 Foreign exchange difference
Reklasifikasi ke liabilitas
tidak lancar yang dikuasai Reclassification to non-current
untuk dijual (Catatan 42) (1,320) - liabilities held for sale (Note 42)
Saldo akhir 29,050 37,514 Ending balance
2022 Annual Report & Sustainability Report
539 PT Krakatau Steel (Persero) Tbk
Page 542
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/131 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
29. IMBALAN KERJA (lanjutan) 29. EMPLOYEE BENEFITS (continued)
Imbalan kerja jangka panjang lainnya Other long-term benefits
Mutasi liabilitas imbalan cuti besar, kesetiaan dan The movements in the long leave, service award and
imbalan kerja lainnya pada tanggal 31 Desember 2022 other employee benefits liabilities as at 31 December
dan 2021 adalah sebagai berikut: 2022 and 2021 were as follows:
2022 2021
Saldo awal 5,739 5,923 Beginning balance
Perubahan yang dibebankan ke laba rugi: Changes charged to profit or loss:
Biaya jasa kini 1,551 1,214 Current service cost
Biaya bunga 298 326 Interest cost
Biaya jasa lalu 412 25 Past service cost
Keuntungan aktuaria (452) (1,264) Actuarial gain
1,809 301
Pembayaran manfaat (1,470) (893) Benefits paid
Perubahan selisih kurs (439) 408 Foreign exchange difference
Reklasifikasi ke liabilitas
tidak lancar yang dikuasai Reclassification to non-current
untuk dijual (Catatan 42) (381) - liabilities held for sale (Note 42)
Saldo akhir 5,258 5,739 Ending balance
Manajemen berpendapat bahwa program pensiun yang Management is of the opinion that the existing
ada dan imbalan pasca-kerja yang diberikan retirement plan and the post-employment benefits
Perusahaan dan entitas anaknya adalah cukup untuk provided by the Company and its subsidiaries are
menutupi imbalan yang diwajibkan oleh UU Cipta Kerja. adequate to cover the benefits required under the Job
Creation Law.
Analisis sensitivitas untuk asumsi aktuaria Sensitivity analysis for actuarial assumptions
Pada tanggal 31 Desember 2022, analisis sensitivitas As at 31 December 2022, the sensitivity analysis for
atas asumsi-asumsi aktuarial dalam uang penghargaan actuarial assumptions on retirement benefits and other
masa kerja dan imbalan kerja jangka panjang lainnya long-term benefits was as follows:
adalah sebagai berikut:
Tingkat diskonto/ Kenaikan gaji di masa depan/
Discount rates Future salary increases
Pengaruh nilai Pengaruh nilai
kini atas kini atas
kewajiban kewajiban
imbalan kerja/ imbalan kerja/
Effect on Effect on
present value present value
Persentase/ of benefits Persentase/ of benefits
Percentage obligation Percentage obligation
Kenaikan 1% (4,871) 1% 853 Increase
Penurunan 1% 405 1% (5,292) Decrease
Durasi rata-rata liabilitas manfaat pasti Grup pada The average duration of the Group’s defined benefits
tanggal 31 Desember 2022 adalah antara 6,7 sampai liabilities as at 31 December 2022 is between 6.7 to 7.9
7,9 tahun. years.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
540
Page 543
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/132 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
29. IMBALAN KERJA (lanjutan) 29. EMPLOYEE BENEFITS (continued)
Jadwal jatuh tempo dari liabilitas uang penghargaan The maturity profile of undiscounted retirement benefits
masa kerja yang tidak didiskontokan pada tanggal as at 31 December 2022 and 2021 is as follows:
31 Desember 2022 dan 2021 adalah sebagai berikut:
2022 2021
1 tahun 4,636 6,793 Within one year
2 - 5 tahun 9,215 13,710 2 - 5 years
Lebih dari 5 tahun 176,708 237,869 More than 5 years
Jumlah 190,559 258,372 Total
Jadwal jatuh tempo dari liabilitas imbalan jangka The maturity profile of undiscounted other long-term
panjang lainnya yang tidak didiskontokan pada tanggal benefits obligation as at 31 December 2022 and 2021
31 Desember 2022 dan 2021 adalah sebagai berikut: is as follows:
2022 2021
1 tahun 2,936 3,603 Within one year
2 - 5 tahun 6,980 8,885 2 - 5 years
Lebih dari 5 tahun 51,312 58,700 More than 5 years
Jumlah 61,228 71,188 Total
Program pensiun manfaat pasti Defined benefit pension programme
Perusahaan juga memberikan program pensiun The Company also provides defined benefit pension
manfaat pasti yang dikelola oleh DPKS, pihak berelasi, programme which is managed by DPKS, a related
yang didirikan berdasarkan Surat Keputusan Menteri party, which was established based on the Ministry of
Keuangan No. KEP-121/KM.17/1998 tanggal 16 Maret Finance Decision Letter No. KEP-121/KM.17/1998
1998. Sumber dana program pensiun berasal dari dated 16 March 1998. The fund is contributed to by
kontribusi karyawan dan Perusahaan. Kontribusi both employees and the Company. Employees’
karyawan adalah sebesar 5% dari penghasilan dasar contribution to the plan is 5% of the basic pension
pensiun dan sisanya ditanggung oleh Perusahaan dan income salary and the remaining contribution is paid by
entitas anaknya untuk karyawan Perusahaan yang the Company and its subsidiaries for the Company’s
diperbantukan pada entitas anak. employees who are seconded to the subsidiaries.
Perhitungan pensiun pada tanggal 31 Desember 2022 The calculations of pension as at 31 December 2022
dan 2021 masing-masing dilakukan oleh KKA Halim and 2021 were performed by KKA Halim dan Rekan,
dan Rekan dalam laporannya tanggal 11 April 2023 respectively, based on its reports dated 11 April 2023
dan 25 Maret 2022, menggunakan metode projected and 25 March 2022, respectively, using the projected
unit credit dengan asumsi-asumsi sebagai berikut: unit credit method which utilised the following
assumptions:
2022 2021
Tingkat bunga aktuaria per tahun 6.75% - 7.30% 6.75% Actuarial discount rate per annum
Tingkat kenaikan penghasilan Basic pension income rate
dasar pensiun per tahun 8.00% 8.00% per annum
Tingkat kematian seluruh peserta GAM 71 GAM 71 Mortality rate for all participants
(Male, Female) (Male, Female)
2022 Annual Report & Sustainability Report
541 PT Krakatau Steel (Persero) Tbk
Page 544
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/133 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
29. IMBALAN KERJA (lanjutan) 29. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension programme (continued)
Selisih antara nilai kini liabilitas program pensiun The differences between the present value of defined
manfaat pasti dengan nilai wajar aset dana pensiun benefit pension programme obligations and the fair
pada tanggal 31 Desember 2022 dan 2021 adalah value of plan assets as at 31 December 2022 and 2021
sebagai berikut: were as follows:
2022 2021
Present value of defined
Nilai kini liabilitas imbalan pasti 183,160 214,363 benefits obligations
Nilai wajar aset program (102,683) (122,255) Fair value of plan assets
Defisit 80,477 92,108 Deficit
Mutasi atas nilai kini liabilitas program pensiun manfaat Movements in the present value of defined benefit
pasti Grup pada tanggal 31 Desember 2022 dan 2021 pension programme obligations of the Group as at
adalah sebagai berikut: 31 December 2022 and 2021 were as follows:
2022 2021
Nilai kini dari kewajiban yang didanai 183,160 214,363 Present value of benefits obligations
Nilai wajar dari aset program (102,683) (122,255) Fair value of plan assets
Defisit program yang didanai 80,477 92,108 Deficit of the funded plans
Nilai kini dari kewajiban yang Present value of unfunded
tidak didanai - - obligations
Jumlah liabilitas 80,477 92,108 Total liabilities
Mutasi atas nilai wajar aset program Grup pada tanggal Movements in fair value of plan assets of the Group as
31 Desember 2022 dan 2021 adalah sebagai berikut: at 31 December 2022 and 2021 were as follows:
2022 2021
Saldo awal 122,255 132,174 Beginning balance
Penghasilan bunga dari
aset program 6,412 8,454 Interest income on plan assets
Pembayaran iuran pemberi kerja 8,163 7,799 Employer contribution payment
Pembayaran iuran peserta program 174 287 Employee contribution payment
Pembayaran imbalan kerja (17,663) (18,802) Benefit payment
Kerugian atas pengukuran kembali: Remeasurement loss:
Hasil dari aset program,
tidak termasuk jumlah Return on plan assets,
yang dimasukkan dalam excluding amount included in
penghasilan bunga (2,397) (6,495) interest income
Reklasifikasi ke liabilitas
tidak lancar yang dikuasai Reclassification to non-current
untuk dijual (Catatan 42) (5,119) - liabilities held for sale (Note 42)
Perubahan selisih kurs (9,038) (1,162) Foreign exchange difference
Lain-lain (104) - Others
Saldo akhir 102,683 122,255 Ending balance
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
542
Page 545
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/134 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
29. IMBALAN KERJA (lanjutan) 29. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension programme (continued)
Mutasi nilai kini kewajiban program pensiun manfaat The movement in the present value of the Group’s
pasti Grup adalah sebagai berikut: defined benefit pension programme obligation is as
follows:
2022 2021
Saldo awal 214,363 223,591 Beginning balance
Biaya jasa kini 757 6,608 Current service cost
Biaya bunga 12,442 14,505 Interest expense
Pengukuran kembali: Remeasurements:
- Keuntungan dari Gain from change -
perubahan asumsi keuangan (2,566) (34) in financial assumptions
- Keuntungan dari perubahan Gain from change -
asumsi demografik (76) - in demographic assumptions
- Kerugian/(keuntungan) dari Loss/(gain) from -
penyesuaian pengalaman 6,624 (6,032) experience adjustments
Biaya jasa lalu 123 (1,459) Past service cost
Imbalan yang dibayar (19,128) (20,572) Benefits paid
Reklasifikasi ke liabilitas
tidak lancar yang dikuasai Reclassification to non-current
untuk dijual (Catatan 42) (8,591) - liabilities held for sale (Note 42)
Perubahan selisih kurs (20,788) (2,244) Foreign exchange difference
Saldo akhir 183,160 214,363 Ending balance
Jumlah yang diakui pada laba rugi atas program The amounts recognised in profit or loss for defined
pensiun manfaat pasti adalah sebagai berikut: benefit pension programme were as follows:
2022 2021
Biaya bunga, bersih 5,827 5,737 Interest expense, net
Biaya jasa kini 664 393 Current service cost
Biaya jasa lalu 123 (1,459) Past service cost
Iuran karyawan (174) (287) Employee contribution
Perubahan selisih kurs (11,155) (1,026) Foreign exchange difference
Jumlah (4,715) 3,358 Total
Kategori utama aset program pada tanggal The major categories of plan assets as at
31 Desember 2022 dan 2021 adalah sebagai berikut: 31 December 2022 and 2021 were as follows:
2022 2021
Obligasi 46,579 52,851 Bonds
Instrumen ekuitas 25,301 28,046 Equity instruments
Properti 17,926 20,442 Properties
Deposito 6,677 6,687 Time deposits
Reksadana 5,384 12,749 Mutual funds
Lain-lain 816 1,480 Others
Jumlah 102,683 122,255 Total
Tingkat pengembalian aktual aset program masing- Plan assets rates of return as at 31 December 2022 and
masing pada tanggal 31 Desember 2022 dan 2021 2021 each are 6.06% and 9.32%, respectively.
adalah masing-masing sebesar 6,06% dan 9,32%.
2022 Annual Report & Sustainability Report
543 PT Krakatau Steel (Persero) Tbk
Page 546
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/135 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
29. IMBALAN KERJA (lanjutan) 29. EMPLOYEE BENEFITS (continued)
Imbalan perawatan kesehatan pasca-kerja Post-retirement healthcare benefits
Perusahaan memberikan Program Iuran Pasti Imbalan The Company provides a defined contribution Post-
Perawatan Kesehatan Pensiun kepada karyawannya retirement Healthcare Benefits plan to its employees
yang dikelola oleh Yayasan Badan Pengelola for which the fund is managed by Yayasan Badan
Kesejahteraan Krakatau Steel (“Bapelkes KS”), Pengelola Kesejahteraan Krakatau Steel (“Bapelkes
berdasarkan perjanjian tanggal 29 Maret 2010 antara KS”), based on an agreement dated 29 March 2010
Perusahaan dengan Bapelkes KS. Bapelkes KS between the Company and Bapelkes KS. Bapelkes KS
didirikan berdasarkan Akta Notaris No. 17 tanggal was established based on Notarial Deed No. 17 dated
15 Maret 2010 dari Notaris Amrul Partomuan Pohan, 15 March 2010 of Amrul Partomuan Pohan, S.H., LLM.
S.H., LLM. Sumber dana program imbalan perawatan The source of funding for the health care benefits
kesehatan berasal dari iuran Perusahaan sebesar programme comes from contributions of the Company
Rp341.000 (nilai penuh) per karyawan per bulan. amounting to Rp341,000 (full amount) for each
Beban perawatan kesehatan yang dibebankan pada employee per month. Contribution expenses charged
beban operasi untuk tahun yang berakhir pada tanggal to operating expenses for the years ended
31 Desember 2022 dan 2021 masing-masing sebesar 31 December 2022 and 2021 amounted to US$2,037
AS$2.037 dan AS$2.249. and US$2,249, respectively.
Pesangon pemutusan hubungan kerja Termination benefits
Sehubungan dengan kewajiban imbalan pemutusan In relation to the termination benefits liability under Job
hubungan kerja berdasarkan UU Cipta Kerja dan Creation Law and application of SFAS No. 24, the
penerapan PSAK No. 24, Perusahaan dan entitas Company and its subsidiaries have no intention to
anaknya tidak bermaksud untuk memberhentikan terminate an employee or group of employees prior to
seorang atau sekelompok pekerja sebelum tanggal their normal pension dates. As a result, no termination
pensiun normal. Dengan demikian, tidak ada benefits liability and expense have been recognised in
pengakuan liabilitas dan beban pesangon pemutusan the consolidated financial statements.
hubungan kerja dalam laporan keuangan
konsolidasian.
Analisis sensitivitas untuk asumsi aktuaria Sensitivity analysis for actuarial assumptions
Pada tanggal 31 Desember 2022, analisis sensitivitas As at 31 December 2022, the sensitivity analysis for
atas asumsi-asumsi aktuarial dalam program pensiun actuarial assumptions on defined benefit pension
manfaat pasti adalah sebagai berikut: programme is as follows:
Tingkat diskonto/ Kenaikan gaji di masa depan/
Discount rates Future salary increases
Pengaruh nilai Pengaruh nilai
kini atas kini atas
kewajiban kewajiban
imbalan kerja/ imbalan kerja/
Effect on Effect on
present value present value
Persentase/ of benefits Persentase/ of benefits
Percentage obligation Percentage obligation
Kenaikan 1% (14,137) 1% 699 Increase
Penurunan 1% 16,299 1% (835) Decrease
Pada bulan April 2022, Dewan Standar Akuntansi In April 2022, the Financial Accounting Standards
Keuangan Ikatan Akuntan Indonesia (“DSAK-IAI”) Board of Indonesian Institute of Accountants (“DSAK-
menerbitkan siaran pers tentang Pengatribusian IAI”) issued a press release regarding Attributing
Imbalan pada Periode Jasa (PSAK No. 24 “Imbalan Benefit to Periods of Service (SFAS No. 24 “Employee
Kerja”). Grup telah mengkaji dampak siaran pers ini Benefits”). The Group has assessed the impact of this
terhadap kewajiban imbalan pascakerja Grup. press release to the Group’s post-employment benefit
Berdasarkan hasil perhitungan aktuaris, tidak ada obligations. Based on the actuaries’ calculation result,
dampak signifikan dari penerapan siaran pers ini the impact of adoption of this press release was not
terhadap laporan keuangan konsolidasian pada significant to the Group’s consolidated financial
tanggal 31 Desember 2021, oleh karena itu, Grup tidak statements as at 31 December 2021, therefore, the
menyajikan kembali laporan keuangan konsolidasian. Group did not restate the consolidated financial
statements.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
544
Page 547
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/136 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
30. OBLIGASI WAJIB KONVERSI 30. MANDATORY CONVERTIBLE BOND
Pada tanggal 28 Desember 2020, Perusahaan On 28 December 2020, the Company entered into a
menandatangani perjanjian penerbitan Obligasi Wajib Mandatory Convertible Bond (“MCB”) issuance
Konversi (“OWK”) dengan SMI, yang ditunjuk oleh agreement with SMI, which was appointed by the
Pemerintah sebagai pelaksana investasi, sehubungan Government as the executor of the investment, in
dengan penerbitan obligasi dengan jumlah pokok relation to bond issuance with the principal amount of
sebesar Rp3.000.000 juta (setara dengan Rp3,000,000 million (equivalent to US$212,690). MCB
AS$212.690). Penerbitan OWK tersebut terbagi issuance was divided into two series which are series
menjadi dua seri yaitu seri A dan B masing-masing A and B with an amount of Rp2,200,000 million
dengan nilai penerbitan obligasi sebesar Rp2.200.000 (equivalent to US$155,973) issued at the latest on
juta (setara dengan AS$155.973) yang diterbitkan 30 December 2020 and Rp800,000 million (equivalent
paling lambat tanggal 30 Desember 2020 dan to US$56,717) to be issued at the latest on
Rp800.000 juta (setara dengan AS$56.717) yang akan 31 December 2021, respectively.
diterbitkan paling lambat pada tanggal 31 Desember
2021.
Tujuan penerbitan OWK tersebut untuk memberikan The objective of the issuance of MCB was to provide
dukungan pendanaan dalam rangka Program funding support in the Government’s National
Pemulihan Negara yang bertujuan untuk mendukung Economic Recovery programme, which aims to support
likuiditas dan solvabilitas Perusahaan, khususnya the liquidity and solvency of the Company, particularly
digunakan untuk menyediakan modal kerja to provide working capital of the Company.
Perusahaan.
OWK ini akan jatuh tempo tujuh tahun dari tanggal MCB will mature seven years from the issuance date of
penerbitan OWK seri A (“Tanggal Jatuh Tempo”) dan series A of MCB (the “Maturity Date”) and bears an
dikenakan tingkat suku bunga sebesar BI Reverse interest rate of the BI Reverse Repo rate, in the event
Repo rate, jika Interest Coverage Ratio (“ICR”) that the Interest Coverage Ratio (“ICR”) of the
Perusahaan pada periode 12 bulan sebelum periode Company in the 12-month period before the interest
bunga pembayaran bunga melebihi 1 kali, yang period is above 1 time, which is payable semi-annually
dibayarkan secara setengah tahunan pada tanggal in arrears on 30 April (covering interest period of July
30 April (mencakup periode bunga bulan Juli sampai to December) and 31 October (covering interest period
Desember) dan 31 Oktober (mencakup periode bunga of January to June) of each year, commencing on
bulan Januari sampai Juni) setiap tahun, yang dimulai 30 April 2021. MCB is not bound by certain collateral in
pada tanggal 30 April 2021. OWK tidak dijamin dengan the form of movable or immovable assets, or the
jaminan khusus berupa barang bergerak maupun Company's revenue in any form, and is not guaranteed
barang tidak bergerak, atau pendapatan milik by any other party, but is guaranteed by all of the
Perusahaan dalam bentuk apapun, serta tidak dijamin Company's assets.
oleh pihak lain manapun, tetapi dijamin dengan seluruh
harta kekayaan Perusahaan.
Pada tanggal 30 Desember 2020, Perusahaan telah On 30 December 2020, the Company issued series A
menerbitkan OWK sebesar Rp2.200.000 juta (setara of MCB amounting to Rp2,200,000 million (equivalent
dengan AS$155.973), dengan harga penerbitan 100% to US$155,973), with the issue price of 100% to the
kepada Pemerintah melalui SMI. Government through SMI.
Nilai wajar komponen liabilitas, tercakup dalam pos The fair value of the liability component, included in
OWK dan disajikan sebagai bagian liabilitas jangka MCB line item and presented as part of non-current
panjang, dihitung dengan menggunakan tingkat suku liabilities, was calculated using a market interest rate
bunga pasar untuk obligasi yang serupa tanpa fitur for an equivalent non-convertible bond. The fair value
konversi. Nilai wajar ditentukan saat penerbitan dan was determined upon the issue and subsequently
untuk selanjutnya dicatat pada nilai yang diamortisasi. carried at amortised cost. The residual amount,
Jumlah sisa, mewakili nilai konversi ekuitas, disajikan representing the value of the equity conversion is
sebagai bagian dari “Tambahan modal disetor, bersih” presented as part of “Additional paid-in capital, net”
(Catatan 33). (Note 33).
2022 Annual Report & Sustainability Report
545 PT Krakatau Steel (Persero) Tbk
Page 548
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/137 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
30. OBLIGASI WAJIB KONVERSI (lanjutan) 30. MANDATORY CONVERTIBLE BOND (continued)
2022 2021
Komponen liabilitas pada Liability component
pengakuan awal 107,802 107,802 on initial recognition
Biaya penerbitan (219) (219) Issuance costs
Akumulasi amortisasi 14,146 8,666 Accumulated amortisation
Selisih kurs (11,227) (1,283) Foreign exchange difference
Jumlah, bersih 110,502 114,966 Total, net
Dikurangi: pinjaman jangka
panjang yang jatuh tempo Less: current maturities of
dalam waktu satu tahun (110,502) - long-term loans
Bagian jangka panjang - 114,966 Non-current portion
Nilai wajar komponen liabilitas obligasi wajib konversi The fair value of the liability component of the
pada pengakuan awal sebesar AS$107.802. Nilai mandatory convertible bond on initial recognition
wajar ini dihitung dari arus kas didiskonto dengan amounted to US$107,802. The fair value is calculated
menggunakan tingkat suku bunga pinjaman sebesar using cash flows discounted at a rate based on the
9,94% dan merupakan level 3 pada hierarki nilai wajar. borrowings rate of 9.94% and within level 3 of the fair
value hierarchy.
Perusahaan wajib untuk konversi OWK menjadi saham The Company is obliged to convert the MCB into
hanya pada tanggal jatuh tempo. Jumlah saham yang shares only at the maturity date. The number of shares
akan diterbitkan kepada Pemerintah sehubungan to be issued to the Government in connection with their
dengan kepemilikannya atas OWK akan ditentukan ownership of the MCB will be determined by dividing
dengan membagi jumlah nilai pokok yang terutang, the outstanding principal value, after deducting with
setelah dikurangi jumlah pelunasan dipercepat (jika prepayment amount (if any), of the MCB held by the
ada), dari OWK yang dipegang oleh Pemerintah Government on the Maturity Date with the Conversion
tersebut pada Tanggal Jatuh Tempo dengan Harga Price referring to a lower price between 90% of the
Konversi mengacu pada harga yang lebih rendah average closing price of the Company’s shares during
antara 90% dari rata-rata harga penutupan saham 25 consecutive Exchange Days on the Regular Market
Perusahaan selama kurun waktu 25 Hari Bursa or on the exchange closing date one day prior to the
berturut-turut di Pasar Reguler atau di tanggal conversion date.
penutupan bursa satu hari sebelum tanggal konversi.
Pada tanggal 31 Desember 2022, Perusahaan belum As at 31 December 2022, the Company has not
memenuhi persyaratan non-keuangan berdasarkan complied with non-financial covenants under
perjanjian restrukturisasi dan tidak mendapatkan surat restructuring agreement and have not obtained the
waiver. Perusahaan telah mengklasifikasikan OWK waiver letter. The Company has classified OWK as
sebagai liabilitas jangka pendek. short-term liabilities.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
546
Page 549
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/138 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
31. KEPENTINGAN NON-PENGENDALI 31. NON-CONTROLLING INTERESTS
2022
Penghasilan Perubahan
Bagian atas komprehensif ekuitas
Saldo awal/ laba bersih/ lain/Other lainnya/ Saldo akhir/
Beginning Share in net comprehensive Other equity Ending
balance profit income movement balance
PT MJIS (45,139) 3,170 - - (41,969)
Lainnya/Others 456 - - (266) 190
Jumlah/Total (44,683) 3,170 - (266) (41,779)
2021
Penghasilan Perubahan
Bagian atas komprehensif ekuitas
Saldo awal/ rugi bersih/ lain/Other lainnya/ Saldo akhir/
Beginning Share in net comprehensive Other equity Ending
balance loss income movement balance
PT MJIS (44,447) (692) - - (45,139)
Lainnya/Others 292 - - 164 456
Jumlah/Total (44,155) (692) - 164 (44,683)
32. MODAL SAHAM 32. SHARE CAPITAL
Susunan kepemilikan saham Perusahaan berdasarkan The details of the Company’s shareholders based on
laporan yang dibuat oleh PT BSR Indonesia, Biro the report prepared by PT BSR Indonesia, the
Administrasi Efek, adalah sebagai berikut: Securities Administration Agency, are as follows:
2022
Jumlah saham Jumlah
ditempatkan dan (dalam nilai
disetor penuh/ Persentase nilai penuh
Number of shares kepemilikan/ Dolar AS)/Total
issued and fully Percentage (in full amount
Pemegang saham paid capital of ownership of US Dollars) Shareholders
Saham Seri A Dwiwarna Series A Dwiwarna Share
The Government of the Republic
Pemerintah Republik Indonesia 1 0.00% - of Indonesia
Saham Seri B Series B Shares
The Government of the Republic
Pemerintah Republik Indonesia 15,477,117,519 80.00% 790,058,630 of Indonesia
Masyarakat umum dan karyawan Public and employees
(masing-masing dibawah 5%) 3,862,238,280 19.97% 197,155,231 (each below 5%)
Direksi dan Komisaris Directors and Commissioners
Silmy Karim (Direktur Utama)* 6,592,100 0.03% 336,506 Silmy Karim (President Director)*
Purwono Widodo (Direktur) 132,500 0.00% 6,764 Purwono Widodo (Director)
I Gusti Putu Suryawirawan I Gusti Putu Suryawirawan
(Komisaris) 51,500 0.00% 2,629 (Commissioner)
Tjuk Agus Minahasa Tjuk Agus Minahasa
(Komisaris Independen) 230,000 0.00% 11,741 (Independent Commissioner)
Djoko Muljono (Direktur) 35,000 0.00% 1,787 Djoko Muljono (Director)
Jumlah 19,346,396,900 100% 987,573,288 Total
*) Terdapat perubahan Direktur Utama setelah periode pelaporan (lihat Catatan 53)/
There was a change in the President Director after the reporting period (refer to Note 53).
2022 Annual Report & Sustainability Report
547 PT Krakatau Steel (Persero) Tbk
Page 550
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/139 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
32. MODAL SAHAM (lanjutan) 32. SHARE CAPITAL (continued)
2021
Jumlah saham Jumlah
ditempatkan dan (dalam nilai
disetor penuh/ Persentase nilai penuh
Number of shares kepemilikan/ Dolar AS)/Total
issued and fully Percentage in full amount
Pemegang saham paid capital of ownership of US Dollars) Shareholders
Saham Seri A Dwiwarna Series A Dwiwarna Share
The Government of the Republic
Pemerintah Republik Indonesia 1 0.00% - of Indonesia
Saham Seri B Series B Shares
The Government of the Republic
Pemerintah Republik Indonesia 15,477,117,519 80.00% 790,058,630 of Indonesia
Masyarakat umum dan karyawan Public and employees
(masing-masing dibawah 5%) 3,862,928,280 19.97% 197,190,454 (each below 5%)
Direksi dan Komisaris Directors and Commissioners
Silmy Karim (Direktur Utama) 6,132,100 0.03% 313,024 Silmy Karim (President Director)
Purwono Widodo (Direktur) 132,500 0.00% 6,764 Purwono Widodo (Director)
I Gusti Putu Suryawirawan I Gusti Putu Suryawirawan
(Komisaris Utama) 51,500 0.00% 2,629 (President Commissioner)
Djoko Muljono (Direktur) 35,000 0.00% 1,787 Djoko Muljono (Director)
Jumlah 19,346,396,900 100% 987,573,288 Total
Saham Seri A Dwiwarna merupakan saham yang Series A Dwiwarna’s share represents a share which
memberikan kepada pemegangnya hak-hak untuk provides the holder rights to nominate members of the
mencalonkan anggota Dewan Direksi dan Komisaris, Boards of Directors and Commissioners, attend and
menghadiri dan menyetujui pengangkatan dan approve the appointment and dismissal of members of
pemberhentian anggota Dewan Direksi dan Komisaris, the Boards of Directors and Commissioners, change
perubahan Anggaran Dasar, penggabungan, the Articles of Association, conduct mergers and
peleburan dan pengambilalihan, pembubaran dan acquisitions, closures and liquidations of the Company.
likuidasi Perusahaan.
Perusahaan telah mencatatkan seluruh sahamnya The Company has listed all its shares on the Indonesia
pada Bursa Efek Indonesia masing-masing sebanyak Stock Exchange, amounting to 19,346,396,900 shares
19.346.396.900 saham pada tanggal 31 Desember as at 31 December 2022 and 2021, respectively.
2022 dan 2021.
33. TAMBAHAN MODAL DISETOR, BERSIH 33. ADDITIONAL PAID-IN CAPITAL, NET
Komponen-komponen tambahan modal disetor adalah The components of additional paid-in capital were as
sebagai berikut: follows:
2022 2021
Agio saham 120,111 120,111 Share premium
Selisih nilai transaksi dengan pihak Difference in value from transactions
non-pengendali 1,965 1,965 with non-controlling interests
Selisih aset dan liabilitas pengampunan Difference in tax amnesty assets
pajak 61 61 and liabilities
Selisih nilai transaksi restrukturisasi Difference in value from restructuring
entitas sepengendali - divestasi transactions of entities under common
investasi di PT KM control - divestment of investment
(Catatan 12) 4,712 4,712 in PT KM (Note 12)
Selisih nilai transaksi dengan Difference in value from transactions
pemegang saham - OWK (Catatan 30) 48,171 48,171 with shareholders - MCB (Note 30)
Jumlah 175,020 175,020 Total
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
548
Page 551
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/140 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
33. TAMBAHAN MODAL DISETOR, BERSIH (lanjutan) 33. ADDITIONAL PAID-IN CAPITAL, NET (continued)
Selisih transaksi dengan pihak non-pengendali Differences in value from transactions with non-
merupakan perbedaan antara bagian Perusahaan controlling interests represent the difference between
sebelum dan sesudah penerbitan saham baru the Company’s shares before and after the issuance of
Latinusa. Latinusa melakukan penerbitan saham baru new shares of Latinusa. Latinusa issued new shares
melalui IPO pada tahun 2009. Perusahaan tidak through IPO in 2009. The Company did not take part in
mengambil bagian dalam penerbitan saham baru such issuance of new shares; therefore, its percentage
tersebut sehingga persentase kepemilikan of ownership on Latinusa was diluted to 20.10%
Perusahaan pada Latinusa terdilusi menjadi sebesar (Note 12).
20,10% (Catatan 12).
34. PENCADANGAN SALDO LABA DAN PEMBAGIAN 34. APPROPRIATIONS OF RETAINED EARNINGS AND
LABA DISTRIBUTIONS OF INCOME
Berdasarkan Undang-Undang Perseroan Terbatas, Under Indonesian Company Law, the Company is
Perusahaan wajib menyisihkan jumlah tertentu dari obliged to allocate a certain amount from the net
laba bersih setiap tahun untuk cadangan apabila earnings of each accounting year to appropriated
Perusahaan mempunyai saldo laba positif. Penyisihan retained earnings if the Company has a positive
laba bersih tersebut dilakukan sampai cadangan wajib retained earnings. The appropriation from net earnings
mencapai paling sedikit 20% dari jumlah modal yang shall be performed up to an amount of 20% of the
ditempatkan disetor penuh. Company’s issued and paid-up capital.
Saldo laba dicadangkan Perusahaan adalah sebesar The balance of the Company’s appropriated retained
AS$146.834 atau sebesar 14,87% dari modal earnings amounted to US$146,834 or 14.87% of the
ditempatkan dan disetor penuh. Company’s issued and paid up capital.
35. PENDAPATAN BERSIH 35. NET REVENUE
a. Berdasarkan jenis pendapatan a. By nature of revenue
2022 2021
Produk baja Steel products
Lokal 1,721,125 1,665,762 Local
Luar negeri 307,544 231,738 Export
Jasa pengiriman barang 21,252 24,534 Freight services
Sarana infrastruktur1) 170,951 169,224 Infrastructure facilities1)
Rekayasa dan konstruksi 15,932 23,355 Engineering and construction
Jasa lainnya 1,729 2,139 Other services
Jumlah 2,238,533 2,116,752 Total
1) Pendapatan infrastruktur terdiri dari pendapatan jasa pengelolaan 1) Revenue from infrastructure consist of port management services, real
pelabuhan, real estat dan perhotelan, dan air. estate and hospitality, and water provider.
b. Berdasarkan pelanggan b. By customers
2022 2021
Pihak ketiga 1,998,898 1,913,787 Third parties
Pihak berelasi (Catatan 8) 136,904 137,394 Related parties (Note 8)
Entitas berelasi dengan Pemerintah
(Catatan 8) 102,731 65,571 Government-related entities (Note 8)
Jumlah 2,238,533 2,116,752 Total
Tidak ada transaksi penjualan kepada satu pelanggan There were no sales made to any single customer with
yang jumlah penjualan kumulatif melebihi 10% dari a cumulative amount exceeding 10% of the total
jumlah pendapatan bersih konsolidasian untuk tahun consolidated net revenue for the years ended
yang berakhir pada tanggal 31 Desember 2022 dan 31 December 2022 and 2021.
2021.
2022 Annual Report & Sustainability Report
549 PT Krakatau Steel (Persero) Tbk
Page 552
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/141 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
35. PENDAPATAN BERSIH (lanjutan) 35. NET REVENUE (continued)
Rincian pendapatan Grup dari kontrak dengan Details of the Group’s revenue from contracts with
pelanggan adalah sebagai berikut: customer are as follows:
2022 2021
Pendapatan dari kontrak dengan Revenue from contracts with
pelanggan diselesaikan: customer recognised:
- Pada waktu tertentu 2,232,067 2,094,444 At point in time -
- Sepanjang waktu 6,466 22,308 Over the time -
Jumlah 2,238,533 2,116,752 Total
36. BEBAN POKOK PENDAPATAN 36. COST OF REVENUE
2022 2021
Produk baja Steel products
Pemakaian bahan baku Raw materials used
Persediaan bahan baku, awal tahun Raw materials, beginning of the year
(Catatan 9) 72,617 48,329 (Note 9)
Pembelian dan lain-lain 1,470,787 1,568,885 Purchases and others
Persediaan bahan baku, akhir tahun Raw materials, end of the year
(Catatan 9) (64,449) (72,617) (Note 9)
Sub-jumlah 1,478,955 1,544,597 Sub-total
Upah langsung 29,521 48,130 Direct labour
Biaya pabrikasi lainnya 153,551 141,776 Other manufacturing cost
Jumlah biaya produksi 1,662,027 1,734,503 Total production cost
Persediaan barang jadi, awal tahun Finished goods, beginning of the year
(Catatan 9) 177,013 89,060 (Note 9)
Pembelian 148,876 148,304 Purchases
Penyisihan/(realisasi) penurunan nilai Allowance/(realisation) for decline in
persediaan barang jadi (Catatan 9) 12,453 (391) value of finished goods (Note 9)
Persediaan barang jadi, akhir tahun Finished goods, end of the year
(Catatan 9) (87,479) (177,013) (Note 9)
Sub-jumlah 1,912,890 1,794,463 Sub-total
Beban non-manufaktur Non-manufacturing expenses
Sarana infrastruktur 87,894 89,092 Infrastructure facilities
Rekayasa dan konstruksi 25,482 25,147 Engineering and construction
Jasa lainnya 9,799 6,029 Other services
Sub-jumlah 123,175 120,268 Sub-total
Jumlah 2,036,065 1,914,731 Total
Pembelian bahan baku yang secara individual melebihi Purchases of raw materials which individually
10% dari jumlah pendapatan bersih konsolidasian exceeded 10% of the consolidated net revenue for the
untuk tahun yang berakhir pada tanggal 31 Desember years ended 31 December 2022 and 2021 were as
2022 dan 2021 adalah sebagai berikut: follows:
Persentase
terhadap jumlah pendapatan/
Jumlah/Total Percentage of total revenue
2022 2021 2022 2021
KP (Catatan 8) 947,477 959,159 42.33 45.31 KP (Note 8)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
550
Page 553
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/142 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
37. BEBAN OPERASI 37. OPERATING EXPENSES
2022 2021
Beban penjualan Selling expenses
Beban pengangkutan 24,229 26,564 Delivery expense
Gaji, upah dan kesejahteraan karyawan 6,685 7,125 Salaries, wages and employees benefits
Beban kantor 1,603 1,216 Office expenses
Lain-lain (masing-masing di bawah
AS$1.000) 4,110 2,719 Others (each below US$1,000)
Sub-jumlah 36,627 37,624 Sub-total
Beban umum dan administrasi General and administrative expenses
Gaji, upah dan kesejahteraan karyawan 52,549 49,110 Salaries, wages and employee benefits
Penambahan cadangan kerugian Additional of allowance for
penurunan nilai piutang 12,640 4,779 impairment losses of receivables
Penyusutan (Catatan 13) 8,428 5,405 Depreciation (Note 13)
Asuransi dan sewa 8,240 8,254 Insurance and rental
Jasa profesional 7,464 12,167 Professionals fees
Lain-lain (masing-masing di bawah
AS$1.000) 7,458 443 Others (each below US$1,000)
Sub-jumlah 96,779 80,158 Sub-total
Jumlah 133,406 117,782 Total
38. LABA PER SAHAM 38. EARNINGS PER SHARE
2022 2021*
Laba konsolidasian tahun Consolidated profit for the year
berjalan yang dapat diatribusikan attributable to the owners of the
ke pemilik entitas induk 19,474 44,434 parent entity
Rata-rata tertimbang jumlah Weighted average of the number of
saham biasa yang beredar outstanding ordinary shares
(dalam ribuan lembar saham) 19,346,397 19,346,397 (in thousands of shares)
Laba bersih per saham dasar Basic earnings per share
yang dapat diatribusikan kepada attributable to the owners of
pemilik entitas induk (nilai penuh): the parent entity (full amount):
- Operasi yang dilanjutkan 0.0012 0.0025 Continuing operations -
- Operasi yang dihentikan (0.0002) (0.0002) Discontinued operations -
0.0010 0.0023
Rata-rata tertimbang jumlah Weighted average of the number of
saham biasa yang beredar outstanding ordinary shares
(dalam ribuan lembar saham) 19,346,397 19,346,397 (in thousands of shares)
Penyesuaian untuk perhitungan laba Adjustments for calculation of diluted
per saham dasar dilusian earnings per share
(dalam ribuan lembar saham) (in thousands of shares)
- OWK (Catatan 30) 6,748,466 5,339,806 - MCB (Note 30)
Rata-rata tertimbang jumlah Weighted average of the number of
saham yang digunakan sebagai ordinary shares used as the denominator
penyebut dalam perhitungan in calculating diluted
laba per saham dilusian earnings per share
(dalam ribuan lembar saham) 26,094,863 24,686,203 (in thousands of shares)
Laba bersih per saham dilusian Diluted earnings per share
yang dapat diatribusikan kepada attributable to the owners of
pemilik entitas induk (nilai penuh): the parent entity (full amount):
- Operasi yang dilanjutkan 0.0008 0.0019 Continuing operations –
- Operasi yang dihentikan (0.0001) (0.0001) Discontinued operations –
0.0007 0.0018
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
2022 Annual Report & Sustainability Report
551 PT Krakatau Steel (Persero) Tbk
Page 554
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/143 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
39. BEBAN OPERASI DAN NON-OPERASI LAINNYA, 39. OTHER OPERATING AND NON-OPERATING
BERSIH EXPENSES, NET
a. Beban operasi lainnya a. Other operating expenses
2022 2021
Kerugian penurunan nilai aset tetap Impairment losses of
(Catatan 13) (23,619) (2,208) fixed assets (Note 13)
Lain-lain (11,137) (10,182) Others
Jumlah (34,756) (12,390) Total
b. Beban non-operasi lainnya b. Other non-operating expenses
2022 2021
Beban terkait transaksi Expenses related in-kind
inbreng HSM 2 (14,351) - HSM 2 transaction
40. PENDAPATAN KEUANGAN 40. FINANCE INCOME
2022 2021
Pendapatan dari restrukturisasi Gain from restructuring
pinjaman (Catatan 27) 18,459 - loan (Note 27)
Bunga dari jasa giro dan Interest from current accounts
deposito berjangka 4,509 5,262 and time deposits
Jumlah 22,968 5,262 Total
41. BIAYA KEUANGAN 41. FINANCE COST
2022 2021*
Beban bunga 164,681 130,221 Interest expense
Biaya bank 6,157 7,886 Bank charges
Beban bunga atas liabilitas sewa 819 154 Interest expense on lease liabilities
Jumlah 171,657 138,261 Total
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
552
Page 555
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/144 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
42. ASET TIDAK LANCAR YANG DIKUASAI UNTUK 42. NON-CURRENT ASSETS HELD FOR SALE
DIJUAL
Berikut adalah kelompok aset dan liabilitas dalam The followings are the Group of assets and liabilities in
laporan posisi keuangan yang diklasifikasikan sebagai the statement of financial position which the Group
aset tidak lancar yang dikuasai untuk dijual sehubungan classified as non-current assets held for sale in relation
dengan intensi PT KSI untuk menjual 70% kepemilikan with PT KSI’s intention to sell its 70% of shares
saham di PT KDL kepada PT CAP yang menyebabkan ownership in PT KDL to PT CAP which would result on
PT KSI kehilangan pengendalian: PT KSI to loss its control in PT KDL:
31 Desember/
December 2022
PT KDL PT KDL
Kas dan setara kas 4,479 Cash and cash equivalents
Piutang usaha Trade receivables
- Pihak ketiga 2,664 Third parties -
- Pihak berelasi 4,728 Related parties -
Piutang lain-lain Other receivables
- Pihak ketiga 59 Third parties -
- Pihak berelasi 23 Related parties -
Persediaan 861 Inventories
Pajak dibayar di muka 494 Prepaid taxes
Aset derivatif 7,592 Derivative assets
Uang muka dan beban dibayar di muka 2,640 Advances and prepaid expenses
Investasi pada entitas asosiasi Investments in associates
dan ventura bersama 15,267 and joint ventures
Aset tetap 171,217 Fixed assets
Properti investasi 5,904 Investment properties
Aset takberwujud 366 Intangible assets
Aset tidak lancar lain-lain 5 Other non-current assets
Jumlah 216,299 Total
Liabilitas tidak lancar yang dikuasai untuk dijual: Non-current liabilities held for sale:
31 Desember/
December 2022
PT KDL PT KDL
Utang usaha Trade payables
- Pihak ketiga 1,968 Third parties -
- Pihak berelasi 1,732 Related parties -
Utang lain-lain Other payables
- Pihak ketiga 9 Third parties -
Liabilitas sewa 550 Lease liabilities
Utang pajak 779 Taxes payable
Beban akrual 1,140 Accrued expenses
Liabilitas imbalan kerja jangka pendek 2,723 Short-term employee benefits liabilities
Pendapatan diterima di muka
- bagian tidak lancar 77 Unearned revenue - current portion
Liabilitas pajak tangguhan 3,473 Deferred tax liabilities
Liabilitas imbalan kerja jangka panjang 2,450 Long-term employee benefits liabilities
Liabilitas jangka panjang lain-lain 1,879 Other long-term liabilities
Jumlah 16,780 Total
2022 Annual Report & Sustainability Report
553 PT Krakatau Steel (Persero) Tbk
Page 556
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/145 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
42. ASET TIDAK LANCAR YANG DIKUASAI UNTUK 42. NON-CURRENT ASSETS HELD FOR SALE
DIJUAL (lanjutan) (continued)
Operasi yang dihentikan: Discontinued operations:
Tabel berikut memberikan informasi yang terkait The following table gives information about the results
dengan hasil operasi yang digunakan: of discontinued operations:
2022 2021
Pendapatan 49,696 41,062 Revenue
Beban (51,919) (43,925) Expenses
Rugi sebelum pajak penghasilan dari Loss before income tax from
operasi yang di berhentikan (2,223) (2,863) discontinued operations
Beban pajak penghasilan (1,230) (425) Income tax expenses
Rugi setelah pajak penghasilan Loss after income tax from
dari operasi yang dihentikan (3,453) (3,288) discontinued operations
Tabel berikut memberikan informasi yang terkait The following table gives cash flows information relating
dengan arus kas atas operasi yang dihentikan: to the discontinued operations:
2022 2021
Arus kas operasi 6,810 4,997 Operating cash flows
Arus kas investasi (1,752) 631 Investing cash flows
Arus kas pendanaan (4,254) (6,444) Financing cash flows
Kenaikan/(penurunan) bersih kas Net increase/(decrease) in cash
yang dihasilkan dari generated by discontinued
operasi yang dihentikan 804 (816) operations
PT KSI PT KSI
PT KDL PT KDL
Aset dan liabilitas PT KDL disajikan sebagai aset dan PT KDL’s assets and liabilities are presented as assets
liabilitas yang dikuasai untuk dijual karena per tanggal and liabilities held for sale because on 31 December
31 Desember 2022 terdapat intensi manajemen PT KSI 2022, PT KSI intended to sell its 70% shares ownership
untuk menjual sebesar 70% saham PT KDL kepada PT of PT KDL to PT CAP in which PT KSI loss its control
CAP yang menyebabkan PT KSI kehilangan over PT KDL upon the completion of the transaction in
pengendalian ketika transaksi tersebut diselesaikan the subsequent period after the balance sheet date. On
pada tanggal setelah neraca. Pada tanggal 28 Februari 28 February 2023, CAP has fully paid the transaction
2023, transaksi senilai AS$144.625 tersebut telah amounting to US$144,625, as disclosed in the Events
dilunasi penuh oleh CAP, sesuai yang diungkapkan di After the Reporting Period section (Note 53).
bagian Peristiwa Setelah Periode Pelaporan
(Catatan 53).
Pada 31 Desember 2022, tidak ada penurunan nilai As at 31 December 2022, there is no impairment to the
atas aset dan liabilitas PT KDL dikarenakan nilai assets and liabilities of PT KDL because the agreed
transaksi yang disepakati lebih tinggi dibandingkan transaction price is higher than PT KDL’s net book
dengan nilai buku bersih PT KDL pada tanggal value as at 31 December 2022.
31 Desember 2022.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
554
Page 557
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/146 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN AND POLICIES
MANAJEMEN RISIKO RISK MANAGEMENT
Liabilitas keuangan utama Grup meliputi pinjaman The principal financial liabilities of the Group consist of
jangka pendek dan jangka panjang, utang usaha dan short-term and long-term loans, trade and other
lain-lain dan beban akrual. Tujuan utama dari liabilitas payables and accrued expenses. The main purpose of
keuangan ini adalah untuk mengumpulkan dana untuk these financial liabilities is to raise funds for the
operasi Grup. Grup juga mempunyai berbagai aset operations of the Group. The Group also has various
keuangan seperti kas dan setara kas dan piutang financial assets such as cash and cash equivalents and
usaha yang dihasilkan langsung dari kegiatan trade receivables, which arise directly from their
usahanya. operations.
Grup mempunyai kontrak swap valuta asing dengan The Group has foreign exchange swap contracts with
beberapa bank, yang terutama bertujuan untuk lindung several banks, the purpose of which is primarily to
nilai atas risiko kerugian yang timbul dari fluktuasi nilai hedge risks of losses arising from fluctuations in foreign
mata uang yang timbul dari liabilitas dalam mata uang exchange rates emanating from payables in foreign
asing. Kebijakan Grup adalah untuk tidak melakukan currencies. The Group’s policy is not to hedge its
lindung nilai atas instrumen keuangannya. financial instruments.
Risiko utama yang timbul dari instrumen keuangan The main risks arising from the Group’s financial
Grup adalah risiko suku bunga, risiko nilai tukar mata instruments are interest rate risk, foreign exchange rate
uang, risiko kredit, risiko likuiditas, dan risiko harga. risk, credit risk, liquidity risk and price risk. The
Kepentingan untuk mengelola risiko ini importance of managing these risks has significantly
telah meningkat secara signifikan dengan increased in light of the considerable change and
mempertimbangkan perubahan dan volatilitas pasar volatility in both Indonesia and international financial
keuangan baik di Indonesia maupun internasional. markets. The Company’s Directors review and approve
Direksi Perusahaan menelaah dan menyetujui the policies for managing these risks, which are
kebijakan untuk mengelola risiko-risiko yang summarised below.
dirangkum di bawah ini.
a. Risiko suku bunga a. Interest rate risk
Risiko nilai wajar dan suku bunga arus kas adalah Fair value and cash flow interest rate risk is the
risiko bahwa nilai wajar atau arus kas masa depan risk that the fair value or future cash flows of a
dari instrumen keuangan akan berfluktuasi karena financial instrument will fluctuate because of
perubahan suku bunga pasar. Grup terekspos changes in market interest rates. The Group is
risiko perubahan suku bunga pasar terutama exposed to the risk of changes in market interest
terkait pinjaman jangka pendek dan pinjaman rates related primarily to its short-term loans and
jangka panjang. Fluktuasi suku bunga long-term loans. Interest rate fluctuations influence
berpengaruh pada biaya perolehan pinjaman baru the cost of new loans and the interest on the
dan suku bunga mengambang Grup. outstanding floating rate loans of the Group.
Risiko suku bunga Grup terutama timbul dari The Group’s interest rate risk arises from short-
pinjaman jangka pendek dan pinjaman jangka term borrowings and long-term borrowings
panjang dalam mata uang Dolar AS dan Rupiah. denominated in US Dollars and Rupiah. The
Risiko suku bunga dari kas tidak signifikan dan interest rate risk from cash is not significant, and
semua instrumen keuangan lainnya tidak all other financial instruments are not interest-
dikenakan bunga. Pinjaman yang diterbitkan bearing. Borrowing issued at variable rates
dengan tingkat bunga variabel mengekspos Grup exposes the Group to cash flow interest rate risk.
terhadap risiko suku bunga arus kas. Pinjaman Borrowing issued at fixed rates exposes the Group
yang diterbitkan dengan tingkat bunga tetap to fair value interest risk.
mengekspos Grup terhadap risiko nilai wajar
bunga.
2022 Annual Report & Sustainability Report
555 PT Krakatau Steel (Persero) Tbk
Page 558
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/147 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
MANAJEMEN RISIKO (lanjutan) RISK MANAGEMENT (continued)
a. Risiko suku bunga (lanjutan) a. Interest rate risk (continued)
Grup menganalisis eksposur dari risiko bunga The Group analyses its interest rate exposure on a
secara dinamis. Beberapa skenario disimulasikan dynamic basis. Various scenarios are simulated
dengan beberapa pertimbangan seperti taking into consideration the refinancing renewal of
pembiayaan kembali, memperbaharui dari kondisi existing positions and alternative financing. Based
yang ada dan alternatif lain pembiayaan. on the above scenarios, the Group manages its
Berdasarkan skenario tersebut di atas, Grup cash flow interest rate risk by refinancing the loan
mengelola risiko arus kas dari suku bunga dengan with a lower interest rate.
melakukan pembiayaan pinjaman dengan suku
bunga yang lebih rendah.
Pada tanggal 31 Desember 2022, jika tingkat suku As at 31 December 2022, if interest rates on long-
bunga atas pinjaman jangka panjang 50 basis poin term borrowings had been 50 basis points
lebih tinggi/lebih rendah, dengan asumsi semua higher/lower with all other variables held constant,
variabel lain konstan, laba setelah pajak untuk the post-tax profit for the year would have been
tahun berjalan akan menjadi lebih rendah/tinggi US$21 lower/higher (2021: post-tax profit for the
sebesar AS$21 (2021: laba setelah pajak untuk year would have been US$1,465 lower/higher).
tahun berjalan akan menjadi lebih rendah/tinggi
sebesar AS$1.465).
b. Risiko nilai tukar mata uang asing b. Foreign exchange rate risk
Risiko mata uang adalah risiko dimana nilai wajar Foreign exchange rate risk is the risk that the fair
atau arus kas masa datang dari suatu instrumen value or future cash flows of a financial instrument
keuangan akan berfluktuasi akibat perubahan nilai will fluctuate because of changes in foreign
tukar mata uang asing. Eksposur Grup terhadap exchange rates. The Group’s exposure to
fluktuasi nilai tukar terutama berasal dari kas dan exchange rate fluctuations results primarily from
setara kas, beban akrual, pinjaman jangka pendek, cash and cash equivalents, accrued expenses,
pinjaman jangka panjang, piutang usaha dari short-term loans, long-term loans, trade
penjualan dalam mata uang asing dan utang receivables from sales in foreign currencies and
usaha dari pembelian dalam mata uang asing. trade payables from purchases in foreign
currencies.
Untuk mengelola risiko mata uang, Perusahaan To manage foreign exchange rate risks, the
dan entitas anak tertentu menandatangani Company and certain subsidiaries entered into
beberapa kontrak swap valuta asing. Kontrak ini several foreign exchange swap contracts. These
dicatat sebagai transaksi yang tidak ditetapkan contracts are accounted for as transactions not
sebagai lindung nilai dimana perubahan nilai wajar designated as hedges wherein the changes in the
dibebankan atau dikreditkan langsung pada laba fair value are charged or credited directly to profit
rugi. or loss.
Apabila penurunan nilai tukar mata uang Rupiah To the extent the Indonesian Rupiah depreciated
berlanjut melemah dari nilai tukar yang berlaku further from exchange rates in effect as at
pada tanggal 31 Desember 2022, liabilitas moneter 31 December 2022, monetary liabilities
dalam mata uang selain USD akan meningkat denominated in currencies other than USD would
terutama dalam mata uang Rupiah. Namun, increase especially in Indonesian Rupiah terms.
peningkatan liabilitas ini akan dihapus oleh However, the increases in these liabilities would be
peningkatan nilai aset moneter dalam mata uang offset by increases in the values of foreign
asing. currency-denominated monetary assets.
Aset dan liabilitas moneter Grup dalam mata uang Monetary assets and liabilities of the Group
selain USD pada tanggal 31 Desember 2022 dan denominated in currencies other than USD as at
2021 disajikan pada Catatan 47. 31 December 2022 and 2021 are presented in
Note 47.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
556
Page 559
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/148 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
MANAJEMEN RISIKO (lanjutan) RISK MANAGEMENT (continued)
b. Risiko nilai tukar mata uang asing (lanjutan) b. Foreign exchange rate risk (continued)
Analisis sensitivitas untuk risiko mata uang asing Sensitivity analysis for foreign currency risk
Pada tanggal 31 Desember 2022, jika nilai tukar As at 31 December 2022, if the exchange rates of
Dolar AS terhadap mata uang asing the US Dollars against foreign currencies
menguat/melemah sebanyak 10% dengan semua strengthened/weakened by 10% with all other
variabel konstan, laba sebelum pajak untuk tahun variables held constant, profit before tax for the
yang berakhir pada tanggal tersebut menjadi lebih year then ended would have been US$75,268
tinggi/rendah sebesar AS$75.268 (2021: laba higher or lower (2021: profit before tax for the year
sebelum pajak untuk tahun yang berakhir pada then ended would have been US$85,915 higher or
tanggal tersebut menjadi lebih tinggi atau rendah lower), mainly as a result of foreign exchange
AS$85.915), terutama sebagai akibat losses/gains on the translation of cash and cash
kerugian/keuntungan translasi kas dan setara kas, equivalents, trade receivables, trade payables and
piutang usaha, utang usaha dan pinjaman dalam borrowings denominated in foreign currencies.
mata uang asing.
c. Risiko kredit c. Credit risk
Risiko kredit adalah risiko dimana salah satu pihak Credit risk is the risk that one party of financial
atas instrumen keuangan akan gagal memenuhi instruments will fail to discharge its obligation and
liabilitasnya dan menyebabkan pihak lain will incur a financial loss to other party. The Group
mengalami kerugian keuangan. Risiko kredit yang is exposed to credit risk arising from the credit
dihadapi Grup berasal dari kredit yang diberikan granted to their customers. The Group trades only
kepada pelanggan. Grup melakukan hubungan with recognised and creditworthy third parties. It is
usaha hanya dengan pihak ketiga yang diakui dan the Group’s policy that all customers who wish to
kredibel. Grup memiliki kebijakan untuk semua trade on credit terms are subject to credit
pelanggan yang akan melakukan perdagangan verification procedures.
secara kredit harus melalui prosedur verifikasi
kredit.
Sebagai tambahan, jumlah piutang dipantau In addition, receivable balances are monitored on
secara terus menerus untuk mengurangi risiko an ongoing basis to reduce exposure to ECL. The
kerugian kredit ekspektasian. Nilai maksimum maximum exposure to credit risk is represented by
eksposur adalah sebesar nilai tercatat the carrying amount as shown in Notes 6, 7 and
sebagaimana diungkapkan pada Catatan 6, 7 16. There is no significant concentration of credit
dan 16. Tidak ada risiko kredit yang terpusat risk.
secara signifikan.
Sehubungan dengan risiko kredit yang timbul dari With respect to credit risk arising from the other
aset keuangan lainnya yang mencakup kas dan financial assets, which comprise cash and cash
setara kas, eksposur Grup terhadap risiko kredit equivalents, the Group’s exposure to credit risk
yang dihadapi timbul karena wanprestasi dari arises from the default of the counterparty. The
counterparty. Grup memiliki kebijakan untuk tidak Group has a policy not to place investments in
menempatkan investasi pada instrumen yang instruments with a high credit risk and only put the
memiliki risiko kredit tinggi dan hanya investments in banks with high credit ratings. The
menempatkan investasinya pada bank-bank maximum exposure is equal to the carrying amount
dengan peringkat kredit yang tinggi. Nilai as disclosed in Notes 4 and 5.
maksimum eksposur adalah sebesar nilai tercatat
sebagaimana diungkapkan pada Catatan 4 dan 5.
2022 Annual Report & Sustainability Report
557 PT Krakatau Steel (Persero) Tbk
Page 560
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/149 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
MANAJEMEN RISIKO (lanjutan) RISK MANAGEMENT (continued)
c. Risiko kredit (lanjutan) c. Credit risk (continued)
Pada tanggal 31 Desember 2022, jumlah As at 31 December 2022, the total maximum
maksimum eksposur dari risiko kredit adalah exposure from credit risk was US$556,271
AS$556.271 (2021: AS$620.398). Risiko kredit (2021: US$620,398). Credit risk arises from cash
terutama berasal dari kas di bank, deposito in banks, time deposits, restricted cash and time
berjangka, kas dan deposito berjangka yang deposits, trade receivables, other receivables,
dibatasi penggunaannya, piutang usaha, piutang long-term receivables, employee receivables,
lain-lain, piutang jangka panjang, pinjaman derivative assets, security deposits and financial
karyawan, aset derivatif, uang jaminan dan aset assets at FVOCI.
keuangan pada penghasilan komprehensif lain.
Semua kas di bank, deposito berjangka dan kas All the cash in banks, time deposits, restricted cash
dan deposito berjangka yang dibatasi and time deposits are placed in reputable foreign
penggunaannya ditempatkan di bank asing dan and local banks.
lokal yang memiliki reputasi.
Grup mengelola risiko kredit yang terkait dengan The Group manages credit risk exposure from its
aset keuangan pada nilai wajar melalui financial assets at FVOCI by monitoring the
penghasilan komprehensif lain dengan memonitor reputation of each individual counterparty.
reputasi agregat dari masing-masing pihak dalam
kontrak.
d. Risiko likuiditas d. Liquidity risk
Risiko likuiditas didefinisikan sebagai risiko saat Liquidity risk is defined as a risk when the cash flow
posisi arus kas Grup menunjukkan bahwa position of the Group indicates that the short-term
pendapatan jangka pendek tidak cukup menutupi revenue is not enough to cover the short-term
pengeluaran jangka pendek. expenditure.
Sumber utama likuiditas Grup adalah kas dan The Group’s principal sources of liquidity are cash
setara kas yang didapatkan dari kegiatan usaha and cash equivalents generated from its
dan fasilitas kredit. Grup mengalami permasalahan operations and credit lines. The Group is
likuiditas signifikan dan berupaya melakukan experiencing significant liquidity problems and is
beberapa rencana untuk meningkatkan operasi, trying to make several plans to improve its
kinerja, dan posisi keuangannya, serta berupaya operations, performance, and financial position, as
melakukan penundaan atas pembayaran berbagai well as trying to delay the payment of various
liabilitas yang akan jatuh tempo. Lihat Catatan 50 liabilities that are due. See Note 50 related to the
sehubungan dengan kelangsungan usaha Grup Group’s going concern and management’s plan to
dan rencana manajemen untuk mempertahankan maintain the Group’s ability to continue as a going
kelangsungan usaha Grup. concern.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
558
Page 561
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/150 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
MANAJEMEN RISIKO (lanjutan) RISK MANAGEMENT (continued)
d. Risiko likuiditas (lanjutan) d. Liquidity risk (continued)
Jumlah yang diungkapkan dalam tabel ini adalah The amounts disclosed in the following table
nilai arus kas kontraktual yang tidak terdiskonto represent contractual undiscounted cash flows
termasuk estimasi pembayaran bunga termasuk including estimated interest payments including
dampak reklasifikasi pinjaman jangka panjang the impact due to the reclassification of long-term
karena Grup melanggar persyaratan perjanjian: loan to short term liabilities due to breach of debt
covenant:
31 Desember/December 2022
Kurang dari Lebih dari
1 tahun/ 5 tahun/
Less than 1-2 tahun/ 2-5 tahun/ Over Jumlah/
1 year 1-2 years 2-5 years 5 years Total
Liabilitas keuangan Financial liabilities
Pinjaman jangka
pendek 106,107 - - - 106,107 Short-term loans
Utang usaha 278,472 - - - 278,472 Trade payables
Utang lain-lain 14,713 - - - 14,713 Other payables
Beban akrual 36,715 - - - 36,715 Accrued expenses
Liabilitas sewa 2,438 2,125 1,694 8 6,265 Lease liabilities
Pinjaman jangka
panjang 1,711,672 16,084 6,768 172 1,734,696 Long-term loans
Liabilitas jangka
panjang lain-lain 1,301 20 280,039 1,212 282,572 Other long-term liabilities
Jumlah 2,151,418 18,229 288,501 1,392 2,459,540 Total
31 Desember/December 2021*
Kurang dari Lebih dari
1 tahun/ 5 tahun/
Less than 1-2 tahun/ 2-5 tahun/ Over Jumlah/
1 year 1-2 years 2-5 years 5 years Total
Liabilitas keuangan Financial liabilities
Pinjaman jangka
pendek 238,423 - - - 238,423 Short-term loans
Utang usaha 242,558 - - - 242,558 Trade payables
Utang lain-lain 29,113 - - - 29,113 Other payables
Beban akrual 70,983 - - - 70,983 Accrued expenses
Liabilitas sewa 5,167 3,246 25 - 8,438 Lease liabilities
Pinjaman jangka
panjang 652,967 105,650 825,183 808,359 2,392,159 Long-term loans
Liabilitas jangka
panjang lain-lain 27,070 - - 157,919 184,989 Other long-term liabilities
Jumlah 1,266,281 108,896 825,208 966,278 3,166,663 Total
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
e. Risiko harga e. Price risk
Aset keuangan dan liabilitas Grup tidak terekspos The Group’s financial assets and liabilities are not
secara signifikan terhadap risiko pasar terkait significantly exposed to market risks related to the
dengan fluktuasi harga bahan baku dan harga baja price volatility of the raw material and steel price
dikarenakan penyelesaian aset dan liabilitas because the settlement of financial assets and
keuangan berdasarkan harga yang tercantum liabilities are based on prices agreed in the
dalam kontrak. agreement.
2022 Annual Report & Sustainability Report
559 PT Krakatau Steel (Persero) Tbk
Page 562
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/151 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
ESTIMASI NILAI WAJAR FAIR VALUE ESTIMATION
Nilai wajar aset dan liabilitas keuangan diestimasi The fair value of financial assets and liabilities is
untuk keperluan pengakuan dan pengukuran atau estimated for recognition and measurement or for
untuk keperluan pengungkapan. disclosure purposes.
Nilai wajar adalah suatu jumlah dimana suatu aset The fair value is the amount for which an asset could
dapat dipertukarkan atau suatu liabilitas diselesaikan be exchanged or a liability settled between
antara pihak yang memahami dan berkeinginan untuk knowledgeable and willing parties in an arm’s length
melakukan transaksi wajar. transaction.
PSAK No. 68 “Pengukuran nilai wajar”, mensyaratkan SFAS No. 68 “Fair value measurement”, requires
pengungkapan atas pengukuran nilai wajar dengan disclosure of fair value measurements through the
tingkat hierarki nilai wajar sebagai berikut: following fair value measurement hierarchy:
- Harga dikutip (tidak disesuaikan) dalam pasar aktif - Quoted prices (unadjusted) in active markets for
untuk aset atau liabilitas yang identik (Tingkat 1); identical assets or liabilities (Level 1);
- Input selain harga yang dikutip dari pasar yang - Inputs other than quoted prices included within
termasuk dalam Tingkat 1 yang dapat diobservasi Level 1 that are observable for the asset or liability,
untuk aset atau liabilitas, baik secara langsung either directly (that is, as prices) or indirectly (that
(misalnya harga) atau secara tidak langsung is, derived from prices) (Level 2); and
(misalnya turunan dari harga) (Tingkat 2); dan
- Input untuk aset atau liabilitas yang bukan - Inputs for the asset or liability that are not based
berdasarkan data pasar yang dapat diobservasi on observable market data (that is, unobservable
(informasi yang tidak dapat diobservasi) (Tingkat inputs) (Level 3).
3).
Pada tanggal 31 Desember 2022 dan 2021, nilai As at 31 December 2022 and 2021, the carrying
tercatat aset dan liabilitas keuangan mendekati nilai amounts of financial assets and liabilities approximate
wajarnya sebagai berikut: their fair value as follows:
1. Kas dan setara kas, kas dan deposito berjangka 1. Cash and cash equivalents, restricted cash and
yang dibatasi penggunaannya, piutang usaha dan time deposits, trade receivables and other
piutang lain-lain merupakan aset keuangan jangka receivables are due within 12 months, thus the
pendek yang akan jatuh tempo dalam waktu 12 carrying values of the financial assets approximate
bulan, sehingga nilai tercatat aset keuangan their fair values.
tersebut kurang lebih telah mencerminkan nilai
wajarnya.
2. Pinjaman jangka panjang dan OWK merupakan 2. Long-term loans and MCB are liabilities with
pinjaman yang memiliki suku bunga variabel floating interest rates where the carrying values of
sehingga nilai tercatat liabilitas keuangan tersebut the financial liabilities approximate their fair values.
telah mendekati nilai wajar. Sedangkan pinjaman For long-term loans with fixed interest rates, the
jangka panjang yang memiliki suku bunga tetap, carrying values of the financial liabilities
nilai tercatat liabilitas keuangan tersebut berkisar approximate their fair value based on market rates
menunjukkan nilai wajarnya berdasarkan tingkat on initial recognition date.
bunga pasar pada saat tanggal pengakuan awal.
3. Piutang jangka panjang, aset tidak lancar lain-lain 3. Long-term receivables, other non-current assets
dan liabilitas jangka panjang lain-lain, termasuk and other long-term liabilities, including their
bagian jatuh tempo dalam waktu satu tahun. current maturities.
4. Utang usaha, utang lain-lain, beban akrual dan 4. Trade payables, other payables, accrued expenses
pinjaman jangka pendek merupakan liabilitas and short-term loans are due within 12 months.
jangka pendek yang akan jatuh tempo dalam waktu Thus, the carrying values of the financial liabilities
12 bulan sehingga nilai tercatat liabilitas keuangan approximate their fair values.
tersebut kurang lebih telah mencerminkan nilai
wajarnya.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
560
Page 563
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/152 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
ESTIMASI NILAI WAJAR (lanjutan) FAIR VALUE ESTIMATION (continued)
Pada tanggal 31 Desember 2022 dan 2021, nilai As at 31 December 2022 and 2021, the carrying
tercatat aset dan liabilitas keuangan mendekati nilai amounts of financial assets and liabilities approximate
wajarnya sebagai berikut: (lanjutan) their fair value as follows: (continued)
5. Aset dan liabilitas jangka panjang yang tidak 5. Long-term assets and liabilities which bear no
dikenakan bunga disajikan pada nilai kini dari interest are presented at the net present value of the
estimasi penerimaan atau pembayaran kas di estimated future cash receipts or payments using
masa mendatang dengan menggunakan bunga the market interest rate available for debt with
pasar yang tersedia untuk instrumen yang kurang approximately similar characteristics.
lebih sejenis.
Aset dan liabilitas derivatif Derivative assets and liability
Nilai wajar aset/(liabilitas) derivatif yang tidak The fair value of a derivative asset/(liability) which is not
diperdagangkan pada pasar aktif ditentukan dengan traded in an active market is determined by using
teknik valuasi, metode-metode dan asumsi-asumsi valuation techniques, methods and assumptions that
yang terutama berdasarkan pada kondisi pasar yang are mainly based on market conditions existing at the
ada pada akhir tiap tahun pelaporan. end of each reporting year.
Tanah Land
Nilai wajar tanah ditentukan dengan menggunakan The fair value of land was determined by using the
metode perbandingan harga pasar. Hal ini berarti market comparable method. This means that
penilaian yang dilakukan oleh penilai didasarkan pada valuations performed by the valuer are based on active
harga pasar aktif, yang disesuaikan secara signifikan market prices, significantly adjusted for the difference
untuk perbedaan pada sifat, lokasi dan kondisi dari in the nature, location or condition of the specific land
tanah yang dinilai (Catatan 13). (Note 13).
Hierarki nilai wajar Fair value hierarchy
Aset dan liabilitas keuangan diklasifikasikan secara Financial assets and liabilities are classified in their
keseluruhan berdasarkan tingkat terendah dari input entirety based on the lowest level of input that is
yang signifikan terhadap pengukuran nilai wajar. significant to the fair value measurements. The
Penilaian dampak signifikan dari suatu input tertentu assessment of the significance of a particular input to
terhadap pengukuran nilai wajar membutuhkan the fair value measurements requires judgement, and
pertimbangan dan dapat mempengaruhi penilaian dari may affect the valuation of the assets and liabilities
aset dan liabilitas yang diukur dan penempatannya being measured and their placement within the fair
dalam hierarki nilai wajar. value hierarchy.
Bukti terbaik dari nilai wajar adalah harga yang The best evidence of fair value is quoted prices in an
dikuotasikan dalam sebuah pasar yang aktif. Jika active market. If the market for a financial instrument is
pasar untuk sebuah instrumen keuangan tidak aktif, not active, an entity establishes fair value by using a
entitas menetapkan nilai wajar dengan menggunakan valuation technique. The objective of using a valuation
metode penilaian. Tujuan dari penggunaan metode technique is to establish what the transaction price
penilaian adalah untuk menetapkan harga transaksi would have been on the measurement date in an arm’s
yang terbentuk pada tanggal pengukuran dalam length exchange motivated by normal business
sebuah transaksi pertukaran yang wajar dengan considerations.
pertimbangan bisnis normal.
Metode penilaian termasuk penggunaan harga dalam Valuation techniques include using recent arm's length
transaksi pasar yang wajar terakhir antara pihak-pihak market transactions between knowledgeable, willing
yang memahami dan berkeinginan, jika tersedia, parties, if available, with reference to the current fair
referensi kepada nilai wajar terkini dari instrumen lain value of another instrument that is substantially the
yang secara substansial sama, dan analisa arus kas same, and the DCF analysis.
yang didiskontokan.
2022 Annual Report & Sustainability Report
561 PT Krakatau Steel (Persero) Tbk
Page 564
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/153 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
ESTIMASI NILAI WAJAR (lanjutan) FAIR VALUE ESTIMATION (continued)
Hierarki nilai wajar (lanjutan) Fair value hierarchy (continued)
Hierarki nilai wajar Grup pada tanggal The Group’s fair value hierarchy as at 31 December
31 Desember 2022 dan 2021 adalah sebagai berikut: 2022 and 2021 is as follows:
31 Desember/December 2022
Jumlah/
Total Level 1 Level 2 Level 3
Aset tidak lancar Non-current assets
Aset keuangan pada nilai wajar Financial assets at fair value
melalui penghasilan through other comprehensive
komprehensif lain (Catatan 17) 10,485 - - 10,485 income (Note 17)
Revaluasi tanah (Catatan 13) 1,309,935 - 1,309,935 - Revaluation of land (Note 13)
Liabilitas jangka pendek Current financial liabilities
Pinjaman jangka panjang
yang jatuh tempo dalam waktu Current maturities of long-term
satu tahun (Catatan 27) 1,603,840 - 1,603,840 - loans (Note 27)
Liabilitas jangka panjang Non-current financial liabilities
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun Long-term loans, net of current
(Catatan 27) 19,648 - 19,648 - maturities (Note 27)
31 Desember/December 2021*
Jumlah/
Total Level 1 Level 2 Level 3
Aset tidak lancar Non-current assets
Aset derivatif (Catatan 10) 8,137 - 8,137 - Derivative assets (Note 10)
Aset keuangan pada nilai wajar Financial assets at fair value
melalui penghasilan through other comprehensive
komprehensif lain (Catatan 17) 9,880 - - 9,880 income (Note 17)
Revaluasi tanah (Catatan 13) 1,455,994 - 1,455,994 - Revaluation of land (Note 13)
Liabilitas jangka pendek Current liabilities
Liabilitas derivatif (Catatan 23) 174,375 - - 174,375 Derivative liability (Note 23)
Pinjaman jangka panjang
yang jatuh tempo dalam waktu Current maturities of long-term
satu tahun (Catatan 27) 611,184 - 611,184 - loans (Note 27)
Liabilitas jangka panjang Non-current financial liabilities
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh
tempo dalam waktu satu tahun Long-term loans, net of current
(Catatan 27) 1,287,983 - 1,287,983 - maturities (Note 27)
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
Pada tanggal 31 Desember 2022 dan 31 Desember As at 31 December 2022 and 31 December 2021, there
2021, tidak terdapat pengalihan antar level. were no transfers between the levels.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
562
Page 565
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/154 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
MANAJEMEN MODAL CAPITAL MANAGEMENT
Grup bertujuan mencapai struktur modal yang optimal The Group aims to achieve an optimal capital structure
untuk memenuhi tujuan usaha, di antaranya dengan in pursuit of its business objectives, which include
mempertahankan rasio modal yang sehat dan maintaining healthy capital ratios and maximising
maksimalisasi nilai pemegang saham. stockholder value.
Grup secara aktif dan rutin menelaah dan mengelola The Group actively and regularly reviews and
permodalannya untuk memastikan struktur modal dan manages its capital to ensure the optimal capital
pengembalian yang optimal bagi pemegang saham, structure and return to the shareholders, taking into
dengan mempertimbangkan efisiensi penggunaan consideration the efficiency of capital use based on
modal berdasarkan arus kas operasi dan belanja operating cash flows and capital expenditure and also
modal, serta mempertimbangkan kebutuhan modal di consideration of future capital needs.
masa yang akan datang.
Grup juga berusaha mempertahankan keseimbangan The Group also seeks to maintain a balance between
antara tingkat pinjaman dan posisi ekuitas untuk the level of borrowing and the equity position in order
memastikan struktur modal dan pengembalian yang to ensure the optimal capital structure and return by
optimal dengan melakukan transformasi dan carrying out transformations and restructurings such
restrukturisasi seperti menjual aset untuk mengurangi as selling assets to reduce liabilities or carrying out
liabilitas atau melakukan manajemen pinjaman untuk loan management to optimise interest rates earned
mengoptimalkan tingkat bunga yang diperoleh dan and strategies to repay these debts. The Group
strategi untuk melunasi hutang tersebut. Grup expects to achieve this after the transformation and
berekspektasi untuk mencapainya setelah transformasi restructuring is complete.
dan restrukturisasi selesai.
Manajemen memantau modal dengan menggunakan Management monitors capital using several financial
beberapa ukuran leverage keuangan seperti rasio leverage measurements such as debt to equity ratio.
ekuitas terhadap utang. Tujuan Grup adalah The Group’s objective is to maintain their debt to equity
mempertahankan rasio utang terhadap ekuitas sebesar ratio at a maximum of 2 as at 31 December 2022 based
maksimum 2 pada tanggal 31 Desember 2022 on the requirements under the Loan Restructuring
berdasarkan rasio yang diatur dalam Perjanjian Agreement. As at 31 December 2022, the Group had
Restrukturisasi Pinjaman. Pada tanggal 31 Desember not complied with certain financial ratios (Note 27).
2022, Grup tidak memenuhi beberapa rasio keuangan
(Catatan 27).
Pada tanggal 31 Desember 2022, akun-akun Grup As at 31 December 2022, the Group’s debt to equity
yang membentuk rasio utang terhadap ekuitas adalah ratio was as follows:
sebagai berikut:
2022
Jumlah pinjaman jangka panjang, bagian lancar 1,603,840 Total long-term loan, current portion
Jumlah pinjaman jangka panjang,
bagian tidak lancar 19,648 Total long-term loan, non-current portion
Jumlah pinjaman 1,623,488 Total loan
Jumlah ekuitas 552,586 Total equity
Rasio liabilitas terhadap ekuitas 2.94 Debt to equity ratio
2022 Annual Report & Sustainability Report
563 PT Krakatau Steel (Persero) Tbk
Page 566
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/155 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
43. KEBIJAKAN DAN TUJUAN MANAJEMEN RISIKO 43. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
SALING HAPUS ASET DAN LIABILITAS OFFSETTING FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Grup juga telah menandatangani perjanjian yang tidak The Group has also entered into arrangements that do
memenuhi kriteria untuk saling hapus aset dan liabilitas not meet the criteria for offsetting financial assets and
keuangan yang tunduk pada pengaturan penyelesaian liabilities subject to netting arrangements but still allow
secara bersih tetapi masih memungkinkan net settlement of the related amounts in certain
penyelesaian secara bersih untuk jumlah yang terkait circumstances. For example, the events that can
dalam keadaan tertentu, misalnya dalam kejadian lalai cause a default include failure by a party to make
termasuk kegagalan dari satu pihak untuk melakukan payment when due, failure by a party to perform any
pembayaran pada saat jatuh tempo; kegagalan dari obligation required by the agreement after notice of
satu pihak untuk melakukan kewajiban yang such failure is given to the party; or bankruptcy.
disyaratkan dalam perjanjian setelah pemberitahuan
kegagalan diberikan kepada pihak yang bersangkutan;
atau kebangkrutan.
Tabel berikut menyajikan instrumen keuangan yang The following table presents the recognised financial
diakui yang saling hapus, atau tunduk pada pengaturan instruments that are offset, or subject to enforceable
induk penyelesaian secara bersih dan perjanjian master netting arrangements and other similar
serupa lainnya tetapi tidak saling hapus pada tanggal agreements but not offset, as at 31 December 2022.
31 Desember 2022. Kolom ‘jumlah bersih’ The column ‘net amounts’ shows the impact on the
menunjukkan dampak pada laporan posisi keuangan Group’s consolidated statement of financial position if
konsolidasian Grup jika semua hak saling hapus all set-off rights were exercised.
dilaksanakan.
Jumlah yang disajikan Jumlah terkait
dalam laporan posisi dengan pengaturan
keuangan konsolidasian/ induk/
Amounts presented in Amounts subject to
the consolidated of master netting Jumlah bersih/
financial position arrangements Net amounts
Aset keuangan Financial assets
Kas dan deposito berjangka Restricted cash and
yang dibatasi penggunaannya 85,271 (71,101) 14,170 time deposits
Piutang usaha 209,941 (143,983) 65,958 Trade receivables
Jumlah 295,212 (215,084) 80,128 Total
Liabilitas keuangan Financial liabilities
Pinjaman jangka panjang 1,623,488 (215,084) 1,408,404 Long-term loans
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
564
Page 567
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/156 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
Pada tanggal 31 Desember 2022 dan 2021, Grup As at 31 December 2022 and 2021, the Group had the
memiliki komitmen dan perjanjian penting sebagai following significant agreements and commitments:
berikut:
KOMITMEN SIGNIFIKAN SIGNIFICANT COMMITMENTS
Perusahaan The Company
1. Berdasarkan Senior Facilities Agreement antara 1. Based on a Senior Facilities Agreement between
KP dengan The Export-Import Bank of Korea, KP and The Export-Import Bank of Korea,
Australia and New Zealand Banking Group Australia and New Zealand Banking Group
Limited, PT Bank ANZ Indonesia, The Bank of Limited, PT Bank ANZ Indonesia, The Bank of
Tokyo-Mitsubishi UFJ, Ltd., Seoul Branch, The Tokyo-Mitsubishi UFJ, Ltd., Seoul Branch, The
Bank of Tokyo-Mitsubishi UFJ Ltd., Jakarta Bank of Tokyo-Mitsubishi UFJ Ltd., Jakarta
Branch, Credit Suisse AG, HSBC BANK PLC, Branch, Credit Suisse AG, HSBC BANK PLC,
Mizuho Corporate Bank Ltd., Seoul Branch, Mizuho Corporate Bank Ltd., Seoul Branch,
PT Bank Mizuho Indonesia, Bank SCB, Standard PT Bank Mizuho Indonesia, Bank SCB, Standard
Chartered Bank Korea Limited, SMBC dan Bank Chartered Bank Korea Limited, SMBC and Bank
Sumitomo Mitsui Indonesia (bersama-sama Sumitomo Mitsui Indonesia (collectively referred
disebut sebagai “Pemberi Pinjaman”) yang telah as “Lenders”) which was signed on 14 February
ditandatangani pada tanggal 14 Februari 2012, 2012, it was agreed that in order to meet the
disetujui bahwa dalam rangka memenuhi withdrawal requirements of loans granted to
persyaratan penarikan pinjaman yang diperlukan finance the construction of integrated steel plant in
dalam pembiayaan pembangunan pabrik baja Cilegon by KP and to ensure certainty of KP’s
terpadu di Cilegon oleh KP dan menjamin repayment obligation to the Lenders, the Company
kepastian pembayaran kembali kewajiban KP is required to participate in providing collateral in
kepada Pemberi Pinjaman, Perusahaan the form of a company guarantee (Sponsor
diwajibkan untuk turut memberikan jaminan Guarantee) at an amount of 30% (based on the
berupa jaminan perusahaan (Sponsor Guarantee) Company’s ownership interest in KP) of KP’s total
sebesar 30% (sesuai persentase kepemilikan obligation to the Lenders.
Perusahaan pada KP) dari jumlah kewajiban KP
kepada Pemberi Pinjaman.
Terkait dengan hal tersebut, pada tanggal In this regard, on 20 March 2012, the Company
20 Maret 2012, Perusahaan telah menandatangani signed an agreement to provide guarantees to the
perjanjian untuk memberikan jaminan kepada Lenders in the amount of US$518,700. On
Pemberi Pinjaman sebesar AS$518.700. Pada 18 March 2014, the Company provided additional
tanggal 18 Maret 2014, Perusahaan menambah guarantees to the Lenders amounting to
jaminan kepada Pemberi Pinjaman sebesar US$60,000. As at 31 December 2022 and 2021, the
AS$60.000. Pada tanggal 31 Desember 2022 dan total guarantees provided by the Company each
2021, jumlah jaminan yang diberikan oleh amounted to US$578,700.
Perusahaan adalah masing-masing sebesar
AS$578.700.
2022 Annual Report & Sustainability Report
565 PT Krakatau Steel (Persero) Tbk
Page 568
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/157 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
(lanjutan) (continued)
KOMITMEN SIGNIFIKAN (lanjutan) SIGNIFICANT COMMITMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
2. Berdasarkan perjanjian tanggal pada 3 November 2. Based on the agreement dated 3 November 2016,
2016, Perusahaan memperoleh Fasilitas the Company obtained a Guarantee Facility from
Penjaminan dari Indonesia Eximbank dalam Indonesia Eximbank in the form of a Letter of
bentuk Letter of Guarantee yang akan digunakan Guarantee, which has been used by KNSS and
oleh KNSS dan KOS sesuai dengan perjanjian KOS in relation to the loan agreements between
kredit antara KNSS dan KOS dengan sindikasi KNSS and KOS with a Japanese banks
bank Jepang, yang terdiri dari JBIC dan beberapa syndication, consisting of JBIC and several
bank komersial Jepang, atas porsi Perusahaan Japanese commercial banks, on the Company’s
sebesar 20% dalam pengembalian kredit investasi portion of 20% for the repayment of an investment
sebesar AS$230.000 untuk KNSS dan loan of US$230,000 for KNSS and US$115,000 for
AS$115.000 untuk KOS untuk pembangunan KOS for the plant construction of KNSS and KOS.
pabrik KNSS dan KOS. Jumlah limit fasilitas The total limit of the guarantee facility amounted to
penjaminan masing-masing sebesar AS$46.000 US$46,000 and US$23,000 for KNSS and KOS,
dan AS$23.000 untuk KNSS dan KOS. Jangka respectively. The terms of the guarantee facility,
waktu fasilitas penjaminan, sejak since signing the Letter of Guarantee, are seven
ditandatanganinya Letter of Guarantee, adalah years for KNSS and eight years for KOS with a fee
tujuh tahun untuk KNSS dan delapan tahun untuk of 1.2% per annum.
KOS dengan imbal jasa 1,2% per tahun.
Fasilitas Penjaminan ini dijamin dengan aset This Guarantee Facility is secured by the
Perusahaan dengan Hak Tanggungan Peringkat I Company’s assets with a First-Rank Mortgage
sebesar AS$20.500 dan Hak Tanggungan Deed of up to US$20,500 and a Second-Rank
Peringkat II sebesar AS$700 atas lahan dan Mortgage Deed up to US$700 of land and
bangunan di atas sertifikat HGB buildings under the certificate of HGB
No. 1125/Kotabumi seluas 309.100 m2. Fasilitas No. 1125/Kotabumi with a land area of 309,100
penjaminan ini juga dijamin dengan aset dengan m2. The Guarantee Facility is also secured by the
fidusia atas bangunan, mesin dan peralatan atas Company's assets with the fiduciary agreement of
Pabrik Kapur II dengan nilai penjaminan sebesar plant buildings, machineries, and equipments of
Rp80.968 juta. Pada tanggal 31 Desember 2022 Lime Plants II with guaranteed amount amounting
dan 2021, jumlah nilai penjaminan adalah masing- to Rp80,968 million. As at 31 December 2022 and
masing sebesar AS$69.000. 2021, the total guaranteed value was US$69,000,
respectively.
Pada tanggal 3 Maret 2023, fasilitas penjaminan On 3 March 2023, the Bank Guarantee for KNSS
untuk KNSS senilai AS$44.000 telah berakhir. amounting to US$44,000 expired. Remaining
Sisa fasilitas penjaminan untuk KNSS senilai Bank Guarantee for KNSS of US$2,000 will be
AS$2.000 akan berakhir pada 9 Agustus 2023. expired on 9 August 2023.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
566
Page 569
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/158 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
(lanjutan) (continued)
KOMITMEN SIGNIFIKAN (lanjutan) SIGNIFICANT COMMITMENTS (continued)
Entitas anak Subsidiaries
Berikut fasilitas L/C yang belum digunakan: The following is unused L/C facilities:
2022 2021
Entitas anak Subsidiaries
PT KDL PT KDL
Bank Mandiri Bank Mandiri
AS$ - 11,700 US$
Tabel di bawah ini menunjukkan fasilitas-fasilitas The below table shows the financial facilities provided
keuangan yang diberikan kepada entitas anak tetapi to the subsidiaries but which are not yet used as at
belum digunakan pada tanggal 31 Desember 2022: 31 December 2022:
Jumlah yang
belum
Penyedia terpakai
fasilitas/ Jumlah dalam AS$/
Entitas anak/ Fasilitas/ Facility fasilitas/ Unused Keterangan/
Subsidiaries Facility provider Total facility amount in US$ Description
PT KSI Fasilitas SMI Rp700,000 Rp700,000 Jangka waktu sampai dengan
pembiayaan juta/million juta/million 28 Juni 2023/
berjangka/ setara dengan/ setara dengan/ Valid until 28 June 2023
Term financing equivalent to equivalent to
loan facility US$44,895 US$44,895
PT KSI Fasilitas SMI Rp300,000 Rp300,000 Jangka waktu sampai dengan
pembiayaan juta/million juta/million 28 Juni 2023/
syariah/ setara dengan/ setara dengan/ Valid until 28 June 2023
Sharia loan equivalent to equivalent to
facility US$19,241 US$19,241
PT KDL*) Fasilitas non- Bank Mandiri US$11,000 US$5,673 Jangka waktu sampai dengan
cash loan/ 31 Maret 2023/
Non-cash loan Valid until 31 March 2023
facility
PT KDL*) Fasilitas treasury Bank Mandiri US$2,000 US$2,000 Jangka waktu sampai dengan
line/ 31 Maret 2023/
Treasury line Valid until 31 March 2023
facility
PT KDL*) Fasilitas Bank Mandiri US$19,400 US$12,890 Jangka waktu sampai dengan
Standby L/C 11 Juni 2026/
/Standby L/C Valid until 11 June 2026
Facility
PT KDL*) Fasilitas Bank Panin US$5,000 US$5,000 Jangka waktu sampai dengan
transaksi valuta 5 Juli 2023/
asing/Foreign Valid until 5 July 2023
exchange facility
PT KDL*) Fasilitas Money Bank Panin US$3,207 US$3,207 Telah berakhir pada 5 Juni 2023/
Market Expired on 5 June 2023.
Loan/Money
Market Loan
facility
PT KDL*) Fasilitas line/Line BSI US$6,414 US$6,414 Jangka waktu sampai dengan
facility 31 Desember 2023/
Valid until 31 December 2023.
*) Aset tidak lancar yang dikuasai untuk dijual milik PT KDL pada tahun 2022 *) Non-current assets held for sale from PT KDL in 2022 (Note 42).
(Catatan 42).
2022 Annual Report & Sustainability Report
567 PT Krakatau Steel (Persero) Tbk
Page 570
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/159 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
(lanjutan) (continued)
KOMITMEN SIGNIFIKAN (lanjutan) SIGNIFICANT COMMITMENTS (continued)
Entitas anak (lanjutan) Subsidiaries (continued)
PT KSI PT KSI
Pada tanggal 28 Desember 2022, PT KSI dan SMI On 28 December 2022, PT KSI and SMI entered into a
mengadakan Perjanjian Pembiayaan dan Perjanjian Financing Agreement and a Line Facility Agreement
Line Facility Berdasarkan Prinsip Musyarakah Based on the Musyarakah Mutanaqishah Principle
Mutanaqishah (“MMQ”) (Tranche A) untuk (“MMQ”) (Tranche A) to provide syndicated financing
memberikan fasilitas pembiayaan secara sindikasi facilities with a maximum financing limit of Rp700,000
dengan batas pembiayaan maksimum sebesar million (equivalent to US$44,895) and Rp300.000
Rp700.000 juta (setara dengan AS$44.895) dan million (equivalent to US$19,241), respectively, or 81%
Rp300.000 juta (setara dengan AS$19.241) atau 81% of the total planned budget for the first phase for
dari jumlah rencana anggaran pembelian tahap purchase of the Company’s land by PT KSI. This facility
pertama tanah Perusahaan oleh PT KSI. Fasilitas ini must be fully drawn down before 28 June 2023.
harus digunakan sepenuhnya sebelum 28 Juni 2023.
SMI selanjutnya dapat mengundang pemberi fasilitas SMI was then able to invite a new facility provider to
baru untuk memberikan tambahan fasilitas provide additional financing facility based on the MMQ
pembiayaan berdasarkan prinsip MMQ (Tranche B) principle (Tranche B) with a maximum financing limit of
dengan batas pembiayaan maksimum sebesar Rp700,000 million (equivalent to US$44,895) or 66% of
Rp700.000 juta (setara dengan AS$44.895) atau 66% the total planned budget for the second phase of PT KS
dari jumlah rencana anggaran pembelian tanah PT KS land purchase.
tahap kedua.
Pada periode setelah tanggal neraca, PT KSI In the period after the balance sheet date, PT KSI has
telah menggunakan fasilitas ini sepenuhnya fully used this facility (Note 53).
(Catatan 53).
PT KTI PT KTI
a. Undang-Undang Republik Indonesia tentang Sumber a. Indonesian Parliament passed a Law on Water
Daya Air Resources
Pada tanggal 17 September 2019, Dewan On 17 September 2019, the Indonesian Parliament
Perwakilan Rakyat Indonesia menetapkan passed a Law on Water Resources, which received
Undang-Undang Republik Indonesia tentang the assent of the President on 15 October 2019,
Sumber Daya Air, yang telah disetujui oleh becoming Law No. 17 Year 2019 (the “Water
Presiden pada 15 Oktober 2019, menjadi Law”). The Water Law was replaced by the Job
Undang-Undang No. 17 Tahun 2019 (“UU SDA”). Creation Law on 2 November 2020, which was
UU SDA tersebut telah digantikan oleh Undang- then replaced by the Government enacted a
Undang Cipta Kerja pada tanggal 2 November Government Regulation in lieu of Law No. 2 of 2022
2020, yang kemudian digantikan oleh Peraturan regarding Job Creation (“Perppu No. 2/2022”) on
Pemerintah Pengganti Undang-Undang No. 2 30 December 2022.
Tahun 2022 tentang Cipta Kerja (“Perppu No.
2/2022”) pada tanggal 30 Desember 2022.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
568
Page 571
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/160 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
(lanjutan) (continued)
KOMITMEN SIGNIFIKAN (lanjutan) SIGNIFICANT COMMITMENTS (continued)
Entitas Anak (lanjutan) Subsidiaries (continued)
PT KTI (lanjutan) PT KTI (continued)
a. Undang-Undang Republik Indonesia tentang Sumber a. Indonesian Parliament passed a Law on Water
Daya Air (lanjutan) Resources (continued)
Perppu No. 2/2022 menjelaskan bahwa hak-hak Perppu No. 2/2022 notes that peoples’ rights to
rakyat atas air dijamin oleh negara, proses water are guaranteed by the country, the process
perizinan penggunaan sumber daya air yang diatur of obtaining licences for the use of water resources
oleh negara, pemenuhan kewajiban biaya is regulated by the country, the fulfillment of the
konservasi sumber daya air yang merupakan cost of conservation of water resources which is a
komponen Biaya Jasa Pengelolaan Sumber Daya component of the Cost of Water Resources
Air ("BJPSDA"), dan hal lainnya. Atas Management Services ("BJPSDA"), and other
diundangkannya Perppu No. 2/2022 tersebut, tidak matters. The enactment of the Perppu No. 2/2022,
berdampak signifikan terhadap PT KTI, karena PT has no significant impact on the PT KTI, because
KTI telah memenuhi perizinan yang dipersyaratkan PT KTI has fulfilled the required permits and
dan berkontribusi terhadap aktivitas konservasi contributed to water resources conservation
sumber daya air. activities.
b. Izin Pengusahaan Sumber Daya Air b. Water Resources Concession Permit
PT KTI telah memiliki izin terkait usaha sumber PT KTI has licences to its water resources which
daya air yang berlokasi di Cidanau dan are located in Cidanau and Cipasauran. The
Cipasauran. Izin usaha di lokasi Cidanau operating licence in Cidanau location is in the form
berbentuk Izin Pengusahaan Sumber Daya Air of Water Resources Exploitation Permit (“IPSDA”)
(“IPSDA”) yang berakhir pada tanggal 30 Oktober which will expire on 30 October 2023. The
2023. Izin usaha di lokasi Cipasauran berbentuk operating licence in Cipasaruan location is in the
Surat Izin Pengambilan dan Pemanfaatan Air form of Water Collection and Utilisation Permit
(“SIPPA”) yang berakhir pada tanggal 29 (“SIPPA”) which will expire on 29 December 2025.
Desember 2025. Pada saat tanggal penerbitan As at the issuance date of these consolidated
laporan keuangan konsolidasian ini, PT KTI financial statements, PT KTI is still in the process
sedang dalam proses untuk mendapatkan to obtain the extension of the IPSDA licence of
perpanjangan lisensi IPSDA untuk izin lokasi di Cidanau which will expire on 30 October 2023.
Cidanau yang akan berakhir pada tanggal
30 Oktober 2023.
PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
Perusahaan The Company
1. Pada tanggal 12 November 2004, Perusahaan 1. On 12 November 2004, the Company entered into
mengadakan Perjanjian Pembelian Gas dengan a Gas Purchase Agreement with Pertamina. Based
Pertamina. Berdasarkan adendum perjanjian on the latest amended agreement, the contract is
terakhir, perjanjian berlaku hingga tanggal valid up to 31 December 2023. The Company has
31 Desember 2023. Perusahaan mempunyai commitments to a minimum gas purchase per
komitmen untuk pembelian gas mínimum per tahun annum of 70% of the annual contracted amount.
sebesar 70% dari nilai kontrak tahunan.
2022 Annual Report & Sustainability Report
569 PT Krakatau Steel (Persero) Tbk
Page 572
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/161 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
(lanjutan) (continued)
PERJANJIAN SIGNIFIKAN (lanjutan) SIGNIFICANT AGREEMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
2. Pada tanggal 13 November 2008, Perusahaan 2. On 13 November 2008, the Company entered into
mengadakan perjanjian pembelian gas industri a gas industrial (oxygen, nitrogen and
(oksigen, nitrogen, dan argon) dengan PT Air argon) purchase agreement with PT Air Liquide
Liquide Indonesia. Perjanjian ini berlaku efektif Indonesia. The agreement became effective on
sejak 1 Juli 2009 dan berakhir tanggal 30 Juni 1 July 2009 and will expire on 30 June 2024. The
2024. Perusahaan mempunyai komitmen untuk Company has commitments to purchase industrial
membeli Gas industri (oksigen, nitrogen, dan gas (oxygen, nitrogen and argon) with a minimum
argon) dengan minimum volume yang dihitung volume of over three consecutive months of the
selama tiga bulan berturut-turut sebesar: following:
i. Oksigen: 11.664.000 Nm3 i. Oxygen: 11,664,000 Nm3
ii. Nitrogen: 907.200 Nm3 ii. Nitrogen: 907,200 Nm3
iii. Argon: 177.552 Nm3 iii. Argon: 177,552 Nm3
Perusahaan diwajibkan untuk membayar, baik gas The Company is obliged to pay, whether the gas is
tersebut diambil atau tidak, setelah dikurangi, bila taken or not, after deducting, if any, the amount of
ada, dengan jumlah gas yang tidak diambil oleh gas that was not used by the Company due to the
Perusahaan yang disebabkan karena hal-hal yang matters that have been stated in the agreement.
telah ditetapkan dalam perjanjian.
3. Pada tanggal 2 Mei 2012, Perusahaan 3. On 2 May 2012, the Company signed a contract
menandatangani perjanjian kontrak dengan PT agreement with PT Tereos FKS Indonesia for the
Tereos FKS Indonesia untuk pemanfaatan lahan utilisation of land covering an area of 44,945 m2
seluas 44.945 m2 (tidak diaudit) berkaitan dengan (unaudited) for cargo handling. The contract period
pelayanan jasa pelabuhan. Jangka waktu kontrak is 30 years with a rental price of US$5 (full amount)
adalah 30 tahun dengan nilai sewa sebesar AS$5 per m2/year for the second five years and US$5.5
(nilai penuh) per m2/tahun untuk lima tahun kedua (full amount) per m2/year for the third five years.
dan AS$5,5 (nilai penuh) per m2/ tahun untuk lima
tahun ketiga.
4. Pada tanggal 7 Mei 2012, Perusahaan 4. On 7 May 2012, the Company signed a contract
menandatangani perjanjian kontrak dengan agreement with PT Bungasari Flour Mills for the
PT Bungasari Flour Mills untuk pemanfaatan lahan utilisation of land covering an area of 107,492 m2
seluas 107.492 m2 (tidak diaudit) berkaitan dengan (unaudited) for cargo handling. The contract period
pelayanan jasa pelabuhan. Jangka waktu kontrak is 30 years with a rental price of US$5 (full amount)
adalah 30 tahun dengan nilai sewa sebesar AS$5 per m2/year for the second five years and US$5.5
(nilai penuh) per m2 per tahun untuk lima tahun (full amount) per m2/year for the third five years.
kedua dan AS$5,5 (nilai penuh) per m2 per tahun
untuk lima tahun ketiga.
5. Perusahaan menandatangani perjanjian kontrak 5. The Company signed the 4th addendum contract
adendum ke - 4 dengan MCC-CERI dan PT KE, agreement with MCC-CERI and PT KE, which was
yang diperbarui pada tanggal 17 Juli 2013, untuk amended on 17 July 2013, to build the Complex of
pembangunan komplek Blast Furnace senilai Blast Furnace amounting to US$334,900 for a
AS$334.900 untuk porsi luar dan Rp2.215.425 juta foreign portion and Rp2,215,425 million for the local
untuk porsi lokal. portion.
6. Pada tanggal 11 November 2016, Perusahaan dan 6. On 11 November 2016, the Company and PT Lotte
PT Lotte Chemical Indonesia mengadakan Chemical Indonesia entered into an agreement of
Perjanjian Pendayagunaan Aset Tetap seluas land usage covering an area of 321,096 m2
321.096 m2 (tidak diaudit) untuk jangka waktu (unaudited) for a period of 80 years with a
80 tahun dengan nilai kompensasi sebesar compensation value of Rp465,878 million (including
Rp465.878 juta (termasuk PPN). VAT).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
570
Page 573
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/162 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
(lanjutan) (continued)
PERJANJIAN SIGNIFIKAN (lanjutan) SIGNIFICANT AGREEMENTS (continued)
Perusahaan (lanjutan) The Company (continued)
7. Pada tanggal 10 Januari 2019, Perusahaan dan 7. On 10 January 2019, the Company and
PT CAP mengadakan perjanjian pendayagunaan PT CAP entered into an agreement on land usage
aset tetap seluas 182.276 m2 (tidak diaudit) untuk covering an area of 182,276 m2 (unaudited) for the
jangka waktu 80 tahun dengan nilai kompensasi period of 80 years with a compensation value of
sebesar Rp761.913 juta (termasuk PPN). Rp761,913 million (including VAT).
8. Pada tanggal 26 Juni 2020, Perusahaan dan PGN 8. On 26 June 2020, the Company and
mengadakan Perjanjian Jual Beli Gas Pelanggan PGN entered into a Gas Sales Purchase
Komersial dan Industri. Perjanjian ini berlaku efektif Agreement. The agreement is valid up to
sampai dengan 31 Desember 2024. Perusahaan 31 December 2024. The Company has
mempunyai komitmen untuk membeli gas dengan commitments to purchase gas with a minimum
minimum volume 300.000 Metric Million British volume 300,000 Metric Million British Thermal Unit
Thermal Unit (“MMBTU”) yang dihitung per bulan. (“MMBTU”) per month.
9. Pada tanggal 27 Januari 2022, Perusahaan dan 9. On 27 January 2022, the Company and
PT Bangun Era Sejahtera mengadakan Perjanjian PT Bangun Era Sejahtera entered into a HRC Sales
Jual Beli HRC. Perjanjian ini berlaku efektif sampai Purchase Agreement. The agreement was valid up
dengan 31 Desember 2023. Perusahaan to 31 December 2023. The Company has
mempunyai komitmen untuk menyediakan HRC commitments to provide HRC as much as 2,000 MT
sebanyak 2.000 MT yang dihitung per bulan per month for 24 months.
selama 24 bulan.
PT KBK PT KBK
10. PT KBK mengadakan perjanjian jual beli gas 10. PT KBK entered into an agreement for the sale and
pelanggan komersial dan industri dengan PGN purchase of gas for commercial and industry
pada tanggal 17 April 2020 dan berlaku hingga customers with PGN, which was signed on 17 April
tanggal 31 Mei 2025. Syarat dan ketentuan yang 2020 and is valid until 31 May 2025. The terms and
berkaitan dengan harga, pemeliharaan fasilitas, conditions concerning the price, maintenance of the
perhitungan pembayaran pemakaian gas serta facility, calculation of the payment for gas usage,
penagihan dan pembayaran tagihan diatur dalam and collection and payment of the bills are stated in
perjanjian kerja sama tersebut. the agreement.
PT KDL PT KDL
11. Pada tanggal 30 Desember 2022, PT KDL 12. On 30 December, 2022, PT KDL entered into a
mengadakan Perjanjian Jual Beli Gas Industri Sales and Purchase Agreement for Industrial Gas
Manufaktur dan Pembangkitan Listrik dengan PT Manufacturing and Power Generation with PT PGN
PGN yang berlaku hingga 31 Desember 2027. which is valid until 31 December 2027. Terms and
Syarat dan ketentuan yang berkaitan dengan conditions relating to price, maintenance of
harga, pemeliharaan fasilitas, perhitungan facilities, calculation of payment for gas usage, and
pembayaran pemakaian gas, serta penagihan dan billing and payment of bills are regulated in the
pembayaran tagihan diatur dalam perjanjian kerja cooperation agreement.
sama tersebut.
2022 Annual Report & Sustainability Report
571 PT Krakatau Steel (Persero) Tbk
Page 574
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/163 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
(lanjutan) (continued)
PERJANJIAN SIGNIFIKAN (lanjutan) SIGNIFICANT AGREEMENTS (continued)
PT KTI PT KTI
12. Pada tahun 2020, dengan Perusahaan Daerah Air 12. In 2020, with Perusahaan Daerah Air Minum
Minum Cilegon sehubungan dengan pemenuhan Cilegon, in connection with the fulfillment of clean
air bersih masyarakat kota Cilegon, Perusahaan water for the people of Cilegon City, the Company
memberikan kontribusi berupa pemberian volume contributes to providing clean water in a volume of
air bersih sebesar 140 liter/detik, atau setara 140 litre/second, or equivalent to 362,880 m3 per
362.880 m3 per bulan, tanpa biaya, untuk month, free of charge, for the benefit of the people
kepentingan masyarakat Kota Cilegon yang of Cilegon City, which is part of PT KTI’s corporate
merupakan bagian dari pemenuhan tanggung social and environmental responsibility. The
jawab sosial lingkungan Perusahaan. Perjanjian agreement will be effective starting from 1 January
berlaku efektif mulai tanggal 1 Januari 2021 2021 until both parties agree to terminate the
sampai dengan para pihak sepakat untuk agreement.
mengakhiri perjanjian ini.
13. Pada tanggal 7 April 2022, PT KTI mengadakan 13. On 7 April 2022, PT KTI entered into an agreement
perjanjian dengan PT Amman Mineral Industri with PT Amman Mineral Industri to build, own, and
untuk membangun, memiliki, dan mengoperasikan operate a production facility (located inside PT
fasilitas produksi (terletak di dalam pabrik Amman Mineral Industri copper smelter plant in
peleburan tembaga PT Amman Mineral Industri di Sumbawa) to supply Desalinated and
Sumbawa) untuk memasok Air Desalinasi dan Demineralised Water (“DDW”) which is valid for 30
Demineral (“DDW”) yang berlaku selama 30 tahun years from the expected first product delivery dated
dari tanggal pengiriman produk pertama yang 15 October 2023 with a maximum grace period of
ditargetkan untuk dimulai pada tanggal 15 Oktober 60 days. The Company has committed to sell and
2023 dengan masa waktu tenggang maksimal 60 deliver DDW at hourly production rates and these
hari. PT KTI telah berkomitmen untuk menjual dan may vary depending on PT Amman Mineral Industri
mengirimkan DDW dengan volume tingkat demand with base selling price.
produksi per jam dan dapat bervariasi tergantung PT KTI should maintain the minimum production
pada permintaan PT Amman Mineral Industri rate. If the shortfall/downtime exceeds the allowable
berdasarkan harga jual dasar. Perusahaan harus limit, PT KTI should pay the liquidated damage cost
mempertahankan batas minimal tingkat produksi. to PT Amman Mineral Industri.
Jika kekurangan melebihi batas yang
diperbolehkan, PT KTI harus membayar biaya
kompensasi (liquidated damage cost) ke PT
Amman Mineral Industri.
14. Pada tanggal 27 November 2020, PT KSI dan PT 14. On 27 November 2020, PT KSI and PT Pancapuri
Pancapuri Indoperkasa mengadakan kontrak Indoperkasa entered into an umbrella agreement
payung penggunaan tanah industri seluas 460.000 for the use of industrial estate covering an area of
m2 dengan nilai penjualan sebesar Rp552.000 juta 460,000 m2 (unaudited) with a sales value of
(setara dengan AS$35.403, tidak termasuk PPN). Rp552,000 million (equivalent to US$35.403,
Sampai dengan 31 Desember 2022, PT KSI telah excluding VAT). Until 31 December 2022, PT KSI
menyerahkan HGB atas tanah seluas 386.430 m2 has handed over the HGB on 386,430 m2
(tidak diaudit) dengan harga jual Rp428.838 juta (unaudited) land area with a selling price of
(setara dengan AS$27.504, tidak termasuk PPN). Rp428,838 million (equivalent to US$27,504,
excluding VAT).
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
572
Page 575
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/164 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
44. KOMITMEN DAN PERJANJIAN SIGNIFIKAN 44. SIGNIFICANT COMMITMENTS AND AGREEMENTS
(lanjutan) (continued)
PERJANJIAN SIGNIFIKAN (lanjutan) SIGNIFICANT AGREEMENTS (continued)
PT KSI PT KSI
15. Pada tanggal 30 Desember 2022, PT KSI dan PT 15. On 30 December 2022, PT KSI and PT CAP
CAP menandatangani Perjanjian Jual dan Beli entered into a Conditional Shares Sale and
Saham Bersyarat (“CSPA”) terhadap 70% dari Purchase Agreement (“CSPA”) for 70% of the
modal ditempatkan dan disetor dalam PT KDL dan issued and paid-up capital in PT KDL and 49% of
49% dari modal ditempatkan dan disetor dalam PT the issued and paid-up capital in PT KTI. PT KSI
KTI. PT KSI dan PT CAP setuju untuk harga jual and PT CAP agreed on a selling price of 70% of PT
atas 70% saham PT KDL senilai Rp2.255.000 juta KDL's shares amounting to Rp2,255,000 million
(setara dengan AS$144.625) dan 49% saham PT (equivalent to US$144,625) and 49% of PT KTI's
KTI senilai Rp985.000 juta (setara dengan shares amounting to Rp985,000 million (equivalent
AS$63.173) dengan persyaratan pendahuluan to US$63,173) subject to conditions precedent
yang disetujui oleh kedua belah pihak transaksi ini agreed by both parties the transaction has been
telah diselesaikan pada periode setelah tanggal finished in the period after the balance sheet date
neraca (Catatan 53). (Note 53).
16. Pada tanggal 31 Desember 2022 dan 2021, PT KSI 16. As at 31 December 2022 and 2021, PT KSI has
memiliki Perjanjian Penggunaan Tanah Industri several on going Perjanjian Penggunaan Tanah
(“PPTI”) yang masih berlaku dengan beberapa Industri (“PPTI”) with several land users for the use
pengguna tanah untuk penggunaan tanah di atas of some lands over HPL area for period 30 years -
area HPL nya dengan jangka waktu 30 tahun - infinite period. In the case tenant obtained an
seterusnya. Ketika penyewa mendapatkan hak infinite period of land use rights, the tenants have a
guna seterusnya, maka penyewa mendapatkan right of land use right for 30 years, plus one right to
hak penggunaan tanah selama 30 tahun, ditambah extend for 20 years, one right to renew for 30 years
dengan hak untuk memperpanjang selama 20 and the right of further extension as long as it is
tahun, hak untuk memperbaharui selama 30 tahun, allowed by Law.
dan hak untuk terus memperpanjang hak atas
tanah tersebut jika diperbolehkan oleh Undang-
Undang.
45. KONTINJENSI 45. CONTINGENCIES
Perusahaan The Company
a. Perusahaan merupakan Tergugat II dalam gugatan a. The Company is Defendant II to a lawsuit filed by
yang diajukan oleh Ir. M. Heru Susilo melalui Ir. M. Heru Susilo before the District Court of
Pengadilan Negeri Serang yang terdaftar dalam Serang which was registered under case
perkara No. 34/Pdt.G/2018/PN.Srg, tanggal No. 34/Pdt.G/2018/PN.Srg, dated 22 March 2018.
22 Maret 2018. Gugatan tersebut diajukan dengan The lawsuit was filed on the grounds that the
alasan bahwa Tergugat telah melakukan Defendant has taken control without any right to
penguasaan tanpa hak atas tanah dan bangunan the grounds and buildings ex “Trikora” steel factory
eks Proyek pabrik baja “Trikora”. Penggugat project. The Plaintiff demanded the court empty the
mengajukan permohonan untuk mengosongkan house or office buildings at Jalan Irian Jaya
rumah atau kantor di Jalan Irian Jaya Komplek Komplek Sumampir Barat which is part of HGB
Sumampir Barat yang merupakan bagian dari certificate No. 9 and HGB No. 12 and claimed
sertifikat HGB No. 9 dan HGB No. 12 dan menuntut indemnification amounting to Rp133,963 million.
kerugian sebesar Rp133.963 juta.
2022 Annual Report & Sustainability Report
573 PT Krakatau Steel (Persero) Tbk
Page 576
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/165 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
45. KONTINJENSI (lanjutan) 45. CONTINGENCIES (continued)
Perusahaan (lanjutan) The Company (continued)
a. Pada tanggal 29 November 2018, Majelis Hakim a. On 29 November 2018, the Judges issued a
telah menjatuhkan Putusan yang menyatakan verdict stating that the lawsuit filed by Ir. M. Heru
bahwa gugatan dari Ir. M. Heru Susilo tidak dapat Susilo was not acceptable (Niet Ontvankelijke
diterima (Niet Ontvankelijke Verklaard). Atas Verklaard). Based on such verdict, the Plaintiff filed
putusan tersebut, Penggugat melakukan upaya an appeal to the High Court of Banten on 2
hukum banding ke Pengadilan Tinggi Banten pada January 2019 and the Company filed its contra
2 Januari 2019 dan Perusahaan telah memory appeal on 15 January 2019.
menyampaikan Kontra Memori Banding pada
tanggal 15 Januari 2019.
Pada tanggal 27 Maret 2019, Pengadilan Tinggi On 27 March 2019, the High Court of Banten
Banten telah menjatuhkan Putusan yang isinya issued a verdict that confirmed the verdict of the
menguatkan Putusan Pengadilan Negeri Serang District Court of Serang on 29 November 2018.
tanggal 29 November 2018. Atas putusan Based on such verdict, the Plaintiff filed the
Pengadilan Tinggi Banten tersebut, Penggugat cassation to the Supreme Court on 8 May 2019;
melakukan upaya hukum kasasi ke Mahkamah however, it was just notified to the Company on 19
Agung pada tanggal 8 Mei 2019; namun baru July 2019. The Company filed its contra memory
diberitahukan kepada Perusahaan pada tanggal to Supreme Court on 1 August 2019.
19 Juli 2019. Perusahaan telah memasukkan
kontra memori kasasi ke Mahkamah Agung pada
tanggal 1 Agustus 2019.
Pada tanggal 13 Mei 2022, Perusahaan telah On 13 May 2022, the Company received the
menerima salinan putusan Mahkamah Agung Supreme Court verdict on case No. 2443
terhadap perkara No. 2443 K/PDT/2021, tanggal K/PDT/2021 dated 22 September 2021 and the
22 September 2021, dengan putusan menolak Supreme Court rejected the Plaintiff’s cassation.
upaya hukum kasasi Penggugat.
b. Perusahaan merupakan Tergugat II dalam gugatan b. The Company is Defendant II to a lawsuit filed by
yang diajukan oleh Aminah Binti H. Somad melalui Aminah Binti H. Somad before the District Court of
Pengadilan Negeri Serang yang terdaftar dalam Serang which was registered under case No.
perkara No. 27/Pdt.G/2019/PN.Srg tanggal 5 Maret 27/Pdt.G/2019/PN.Srg dated 5 March 2019. The
2019. Gugatan tersebut diajukan dengan alasan lawsuit is filed on the grounds that Defendant II
bahwa Tergugat II melakukan perbuatan melawan committed acts against the law due to the transfer
hukum atas pemindahan hak atas tanah yang of the land rights which is located in Jalan Anyer,
terletak di Jalan Anyer, Kelurahan Kepuh, Kelurahan Kepuh, Kecamatan Ciwandan, Cilegon
Kecamatan Ciwandan, Kota Cilegon. Penggugat City. The Plaintiff claimed indemnification with an
menuntut kerugian sebesar Rp84.000 juta. Pada amount of Rp84,000 million. On 19 September
tanggal 19 September 2019, Majelis Hakim telah 2019, the Judges issued a verdict that rejected all
menjatuhkan putusan yang menolak gugatan of the Plaintiff’s lawsuit. Based on such verdict, the
penggugat seluruhnya. Berdasarkan putusan Plaintiff filed an appeal to the High Court of Banten.
tersebut, Penggugat mengajukan banding ke On 26 November 2019, the Company filed its
Pengadilan Tinggi Banten. Pada tanggal contra memory appeal to the High Court of Banten.
26 November 2019, Perusahaan telah mengajukan
kontra memori banding ke Pengadilan Tinggi
Banten.
Pada tanggal 17 Maret 2020, Pengadilan Tinggi On 17 March 2020, the High Court of Banten
Banten telah menjatuhkan putusan yang isinya issued a verdict that confirmed the verdict of the
menguatkan putusan Pengadilan Negeri Serang District Court of Serang on 19 September 2019.
tanggal 19 September 2019. Atas putusan Based on such verdict, the Plaintiff filed the
Pengadilan Tinggi Banten tersebut, Penggugat cassation to the Supreme Court on 20 May 2020;
melakukan upaya hukum kasasi ke Mahkamah however, it was just notified to the Company on 9
Agung pada tanggal 20 Mei 2020; namun baru June 2020. The Company filed its cassation
diberitahukan kepada Perusahaan pada tanggal contra memory to Supreme Court on
9 Juni 2020. Perusahaan telah memasukkan kontra 22 June 2020.
memori kasasi ke Mahkamah Agung pada tanggal
22 Juni 2020.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
574
Page 577
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/166 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
45. KONTINJENSI (lanjutan) 45. CONTINGENCIES (continued)
Perusahaan (lanjutan) The Company (continued)
b. Berdasarkan website Mahkamah Agung, b. Based on Supreme Court’s website, the Supreme
Mahkamah Agung telah menjatuhkan putusan Court verdict on case No. 3672 K/PDT/2020 dated
terhadap perkara No. 3672 K/PDT/2020, tanggal 4 December 2020 has rejected the Plaintiff’s
4 Desember 2020, untuk menolak upaya hukum cassation. Up to the completion date of these
kasasi Penggugat. Sampai dengan tanggal consolidated financial statements, the Company
penyelesaian laporan keuangan konsolidasian ini, has not yet received the written decision from the
Perusahaan belum menerima putusan salinan dari Supreme Court.
Mahkamah Agung.
c. Perusahaan merupakan Tergugat II dalam gugatan c. The Company is Defendant II in the lawsuit filed by
yang diajukan oleh Mutoharoh melalui Pengadilan Mutoharoh through the Serang District Court
Negeri Serang yang terdaftar dalam perkara registered in case 132/Pdt.G/2020/PN.Srg dated
132/Pdt.G/2020/PN.Srg tanggal 18 September 18 September 2020 but notified to the Company
2020 namun baru diberitahukan kepada on 22 September 2020. The lawsuit was filed on
Perusahaan pada tanggal 22 September 2020. the grounds that Defendant II committed an
Gugatan tersebut diajukan dengan alasan bahwa unlawful act by physically occupying/ controlling
Tergugat II melakukan perbuatan melawan hukum the land owned by the Plaintiff located in Tegalratu
telah menduduki/ menguasai secara fisik tanah Village, Ciwandan District, Cilegon City covering
milik Penggugat yang terletak di Kelurahan an area of 16,700 m2 and the Plaintiff claimed
Tegalratu, Kecamatan Ciwandan, Kota Cilegon indemnification with an amount of Rp15,206
seluas 16.700 m2 dan menuntut kerugian sebesar million.
Rp15.206 juta.
Pada tanggal 2 Maret 2021, Pengadilan Negeri On 2 March 2021, District Court of Serang issued
Serang telah menjatuhkan putusan yang a verdict stating that the Plaintiff’s lawsuit was not
menyatakan gugatan Penggugat tidak dapat acceptable (Niet Ontvankelijke Verklaard). Based
diterima (Niet Ontvankelijke Verklaard). Atas on such verdict, Plaintiff has not filed any appeal or
putusan tersebut, Penggugat belum mengajukan cassation. The Company filed its contra memory
upaya hukum lanjutan. Perusahaan telah appeal to the High Court of Banten on 20 April
memasukkan kontra memori banding ke 2021.
Pengadilan Tinggi Banten pada tanggal 20 April
2021.
Pada tanggal 21 Mei 2021 Pengadilan Tinggi On 21 May 2021, the High Court of Banten issued
Banten telah menjatuhkan putusan terhadap a verdict on case No. 132/Pdt.G/2020/PN.Srg
perkara No. 132/Pdt.G/2020/PN.Srg tanggal dated 18 September 2020, with a decision
18 September 2020, dengan putusan menguatkan confirming the verdict of the District Court of Serang
putusan Pengadilan Negeri Serang tanggal 2 Maret on 2 March 2021. Based on such verdict, the
2021. Atas putusan Pengadilan Tinggi Banten Plaintiff filed the cassation to the Supreme Court on
tersebut, Penggugat melakukan upaya hukum 9 September 2021. The Company filed its
kasasi ke Mahkamah Agung pada tanggal cassation contra memory to Supreme Court on
9 September 2021. Perusahaan telah 21 September 2021. On 9 August 2022 the
memasukkan kontra memori kasasi ke Mahkamah Company received the Supreme Court verdict on
Agung pada tanggal 21 September 2021. Pada case No. 550 K/Pdt/2022 dated 21 March 2022
tanggal 9 Agustus 2022, Perusahaan telah which rejected the Plaintiff’s cassation.
menerima salinan putusan Mahkamah Agung
terhadap perkara No. 550 K/Pdt/2022, tanggal
21 Maret 2022 yang menolak upaya hukum kasasi
Penggugat.
d. Perusahaan merupakan tergugat dalam gugatan d. The Company is the Defendant in the class action
perwakilan kelompok yang diajukan oleh Isbatullah lawsuit filed by Isbatullah through the
melalui Pengadilan Negeri Serang yang terdaftar Serang District Court registered in case
dalam perkara 120/Pdt.G/2022/PN.Srg. tanggal 120/Pdt.G/2022/Pn.Srg dated 27 July 2022. The
27 Juli 2022. Gugatan tersebut diajukan dengan lawsuit was filed on the grounds that the fencing
alasan bahwa kegiatan pemagaran yang dilakukan activities carried out by the Company along Jalan
oleh Perusahaan di sepanjang Jalan Raya Anyer Raya Anyer were against the law and demanded
sebagai perbuatan melawan hukum dan menuntut the Company stop the fencing work and dismantle
Perusahaan untuk menghentikan pekerjaan the concrete fence that had been built.
pemagaran dan membongkar pagar beton yang
telah dibangun.
2022 Annual Report & Sustainability Report
575 PT Krakatau Steel (Persero) Tbk
Page 578
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/167 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
45. KONTINJENSI (lanjutan) 45. CONTINGENCIES (continued)
Perusahaan (lanjutan) The Company (continued)
d. Pada tanggal 1 September 2022, Pengadilan d. On 1 September 2022, District Court of Serang
Negeri Serang telah menjatuhkan putusan yang issued a verdict that Plaintiff’s lawsuit was invalid
menyatakan gugatan penggugat tidak sah dan and the class action procedure is unacceptable
prosedur gugatan perwakilan kelompok tidak and must be terminated.
dapat diterima dan harus dihentikan.
Sampai dengan tanggal penyelesaian laporan Up to the completion date of the consolidated
keuangan konsolidasian ini, perkara tersebut financial statements, the case is still in the
masih dalam proses pemeriksaan di Pengadilan examination process at the Serang District Court.
Negeri Serang.
e. Perusahaan merupakan Tergugat II Intervensi dan e. The Company is Defendant II Intervened and the
Kepala Kantor Pertanahan Cilegon sebagai Head of the Cilegon Land Office is Defendant I in
Tergugat I dalam gugatan yang diajukan oleh H. Ali the lawsuit filed by H. Ali Musa through the Serang
Musa melalui Pengadilan Tata Usaha Negeri State Administrative Court which is registered in
Serang yang terdaftar dalam perkara No. case No. 69/G/2022/PTUN.SRG, 10 November
69/G/2022/PTUN.SRG, tanggal 10 November 2022. The lawsuit was filed on the grounds that the
2022. Gugatan tersebut diajukan dengan alasan HGB Certificate 17/Samangraya with an area of
bahwa Sertifikat HGB 17/Samangraya seluas lebih approximately 88,253 m2 issued by Defendant I to
kurang 88.253 m2 yang dikeluarkan Tergugat I the Company was administratively defective. The
kepada Perusahaan cacat hukum administratif. Plaintiff demanded that Defendant I declared the
Penggugat menuntut Tergugat I menyatakan batal HGB Certificate 17/Samangraya owned by the
atau tidak sah Sertifikat HGB 17/Samangraya milik Company null and void, and revoked the HGB
Perusahaan, dan mencabut Sertifikat HGB Certificate 17/Samangraya owned by the
17/Samangraya milik Perusahaan. Company.
Pada tanggal 27 Februari 2023, Pengadilan Tata On 27 February 2023, the administrative court
Usaha Negara telah mengeluarkan keputusan issued the decision and rejected the plaintiff's
menolak gugatan penggugat. lawsuit.
f. Perusahaan merupakan Tergugat II Intervensi dan f. The Company is Defendant II Intervened and Head
Kepala Kantor Pertanahan Cilegon sebagai of the Cilegon Land Office is the Defendant I in the
Tergugat I dalam gugatan yang diajukan oleh lawsuit filed by Masdjati through the Serang State
Masdjati melalui Pengadilan Tata Usaha Negeri Administrative Court which is registered in case
Serang yang terdaftar dalam perkara No. No. 63/G/2022/PTUN.SRG, 5 October 2022. The
63/G/2022/PTUN.SRG, tanggal 5 Oktober 2022. lawsuit was filed on the grounds that the HGB
Gugatan tersebut diajukan dengan alasan bahwa Certificate 15/Kubangsari with an area of
Sertifikat HGB 15/Kubangsari dengan luas kurang approximately 3.550 m2 and HGB Certificate
lebih 3.550 m2 dan Sertifikat HGB 17/Samangraya 17/Samangraya with an area of approximately
dengan luas lebih kurang 4.040 m2 yang 4,040 m2 issued by Defendant I to the Company
dikeluarkan Tergugat I kepada Perusahaan cacat was administratively defective. The Plaintiff
hukum administratif. Penggugat menuntut demanded that Defendant I declared the HGB
Tergugat I menyatakan batal atau tidak sah Certificate 15/Kubangsari and HGB Certificate
Sertifikat HGB 15/Kubangsari dan Sertifikat HGB 17/Samangraya owned by the Company null, void,
17/Samangraya milik Perusahaan, dan mencabut and revoked the HGB Certificate 15/Kubangsari
Sertifikat HGB Sertifikat HGB 15/Kubangsari dan and HGB Certificate 17/Samangraya owned by the
Sertifikat HGB 17/Samangraya milik Perusahaan. Company.
Pada tanggal 27 Februari 2023, Pengadilan Tata On 27 February 2023, the administrative court has
Usaha Negara telah mengeluarkan keputusan issued the decision and rejected the plaintiff's
menolak gugatan penggugat. lawsuit.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
576
Page 579
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/168 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
45. KONTINJENSI (lanjutan) 45. CONTINGENCIES (continued)
Perusahaan (lanjutan) The Company (continued)
g. Perusahaan merupakan Tergugat I dalam gugatan g. The Company is the Defendant I in the lawsuit filed
yang diajukan oleh H. Hulmatum bin H. Muslih by H. Hulmatum bin H. Muslih through the Serang
melalui Pengadilan Negeri Serang yang terdaftar District Court registered in case
dalam perkara 122/Pdt.G/2022/PN Srg tanggal 122/Pdt.G/2022/Pn.Srg dated 28 July 2022. The
28 Juli 2022. Gugatan diajukan dengan alasan lawsuit was filed on the grounds that the Defendant
bahwa Tergugat memiliki lahan tanah yang terletak owns land located in Tegal Ratu Village, Ciwandan
di Kelurahan Tegal Ratu, Kecamatan Ciwandan, District Cilegon City based on The Regional
Kota Cilegon berdasarkan Surat Ketetapan Iuran Development Contribution Decision Letter based
Pembangunan Daerah Huruf C No. 1337 seluas on Letter C No. 1337. Covering an area ±7.740 m²
±7.740 m² dan menuntut kerugian sebesar Rp200 and claimed indemnification amounting to Rp200
juta. million.
Sampai dengan tanggal penyelesaian laporan Up to the completion date of the consolidated
keuangan konsolidasian ini, perkara tersebut financial statements, the case is still in the
masih dalam proses pemeriksaan di Pengadilan examination process at the Serang District Court.
Negeri Serang.
h. Terdapat dugaan tindak pidana korupsi pada h. There is a presumption of corruption in the Blast
pembangunan proyek Blast Furnace Complex Furnace Complex project construction which was
yang diduga dilakukan oleh mantan manajemen presumed by the former management and former
dan mantan karyawan Perusahaan. employees of the Company.
Perkara tersebut tidak melibatkan Perusahaan The case did not involve the Company as a
sebagai korporasi dan proses litigasi dilakukan corporation and the litigation process was carried
terhadap perseorangan. out to individual person.
Sampai dengan tanggal penyelesaian laporan Up to the completion date of the consolidated
keuangan konsolidasian ini, perkara tersebut financial statements, the case is still in the
masih dalam proses persidangan di Pengadilan examination process at the Corruption Court on
Tindak Pidana Korupsi pada Pengadilan Negeri Serang District Court.
Serang.
i. Perusahaan saat ini sedang menjalani proses i. The Company is undergoing ad-hoc arbitration
arbitrase ad-hoc dengan peraturan dan prosedur proceedings under the United Nations
arbitrase United Nations Commission on Commission on International Trade Law
International Trade Law (“UNCITRAL”) dengan (“UNCITRAL”) arbitration rules and procedures
para kontraktornya yaitu MCC-CERI dan PT KE with its contractors which are MCC-CERI and PT
(“Kontraktor proyek Blast Furnace”). Pada proses KE (“Contractors of Blast Furnace project”). In the
arbitrase tersebut, Perusahaan bertindak sebagai arbitration process, the Company acts as a
Pemohon yang mengajukan tuntutan-tuntutan Petitioner submitting demands so the Contractors
agar para Kontraktor proyek Blast Furnace dapat of Blast Furnace project can carry out their
menjalankan kewajibannya sesuai dengan kontrak obligations in accordance to the contract between
antara Perusahaan dan para Kontraktor proyek the Company and the Contractors of Blast Furnace
Blast Furnace tersebut agar Perusahaan dapat project in order the Company can receive all of its
menerima seluruh haknya sesuai dengan apa yang rights following what was agreed in the agreement
diperjanjikan dalam kontrak antara Perusahaan between the Company and the Contractors of
dan para Kontraktor proyek Blast Furnace. Blast Furnace project.
Para Kontraktor menuntut agar Perusahaan dapat The Contractor claimed the Company to issue the
menerbitkan sertifikat kesiapan operasi, sertifikat certificate of operation readiness, certificate of
penerimaan sementara, dan sertifikat penerimaan provisional acceptance, and certificate of final
akhir serta membayar kepada MCC-CERI senilai acceptance also to pay MCC-CERI amounting to
AS$5.422 untuk pembayaran tahap mechanical US$5,422 for the settlement of mechanical
completion dari proyek pabrik Blast Furnace. completion of Blast Furnace plant.
Sampai dengan tanggal penyelesaian laporan Up to the date of the completion of consolidated
keuangan konsolidasian, arbitrase masih dalam financial statements, the arbitration is still on
proses dan belum ada putusan akhir dan mengikat process and no final and binding decision has
dari Majelis Arbitrase yang telah diterima been received from the Arbitral Tribunal for the
oleh Perusahaan. Company.
2022 Annual Report & Sustainability Report
577 PT Krakatau Steel (Persero) Tbk
Page 580
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/169 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
45. KONTINJENSI (lanjutan) 45. CONTINGENCIES (continued)
PT KBS PT KBS
j. PT KBS dan PT Cigading International Bulk j. PT KBS and PT Cigading International Bulk
Terminal (“PT CIBT”) terikat dalam Cooperation Terminal (“PT CIBT”) are parties in a Cooperation
Agreement on Development, Running and Agreement on the Development, Running and
Operation of Coal Terminal in Cigading Port Area Operation of the Coal Terminal in Cigading Port
tanggal 13 Juli 2007 beserta perubahan- Area signed on 13 July 2007 and its addendums
perubahannya (“Perjanjian CIBT”). Dalam (the “CIBT Agreement”). In implementing the CIBT
pelaksanaan Perjanjian CIBT tersebut, merujuk Agreement, referring to Article 28 paragraphs (2) &
Pasal 28 ayat (2) & (3), PT CIBT menggugat PT (3), PT CIBT sued PT KBS through UNCITRAL
KBS melalui UNCITRAL berdasarkan Notice of based on the Notice of Arbitration dated 11
Arbitration tanggal 11 November 2016, antara lain November 2016, among others, related to the
terkait pengenaan biaya dermaga, biaya imposition of pier charges, stevedoring fees, land
stevedoring, sewa lahan, dan pembayaran ke PT lease, and regarding payments made to PT KBS.
KBS.
Pada tanggal 29 Agustus 2017, telah terbit On 29 August 2017, arbitral award was issued
putusan arbitrase yang pada pokoknya which, in summary, required PT CIBT to transfer
menerangkan bahwa PT CIBT diminta the facilities to PT KBS after PT KBS paid
mengalihkan fasilitas kepada PT KBS setelah PT reimbursement for the cost of facilities, after
KBS memberikan penggantian atas biaya fasilitas, depreciation, built on the land leased to PT CIBT
setelah penyusutan, yang dibangun di atas tanah minus the liability of PT CIBT to PT KBS with a net
sewa kepada PT CIBT dikurangi nilai kewajiban value of US$19,771 no later than 25 November
PT CIBT kepada PT KBS dengan nilai neto 2017.
sebesar US$19.771 paling lambat tanggal
25 November 2017.
Atas putusan tersebut, PT KBS melakukan upaya In response to the verdict, PT KBS filed a request
hukum permohonan pembatalan putusan for the cancellation of the arbitral award to the
arbitrase yang dilakukan ke Pengadilan District Court of Serang with the case No.
Negeri Serang dengan perkara 82/Pdt.G.Arbt.2017/PN.Srg dated 18 October
No. 82/Pdt.G.Arbt.2017/PN.Srg tanggal 2017. Serang District Court issued their decision
18 Oktober 2017. Pengadilan Negeri Serang telah on 27 November 2017 which in summary, stated
menerbitkan keputusan pada tanggal that the petition for cancellation of the arbitral
27 November 2017 yang pada pokoknya award filed by PT KBS was rejected with the
menerangkan bahwa permohonan pembatalan consideration that the panel of judges is of the
putusan arbitrase yang dimohonkan oleh PT KBS opinion that PT KBS cannot provide the arguments
ditolak dengan pertimbangan majelis hakim of its petition. At the end of the trial
berpendapat PT KBS tidak dapat membuktikan process at the Serang District Court,
dalil-dalil permohonannya. Pada akhir proses PT CIBT was known for pledging the
persidangan di Pengadilan Negeri Serang, PT rights/facilities under the CIBT agreement as
CIBT diketahui menjaminkan hak-hak/fasilitas evidenced by the issuance of Fiduciary Certificate
berdasarkan Perjanjian CIBT yang dibuktikan No. W10.00271870.AH.05.01 Year 2016 dated
dengan diterbitkannya Sertifikat Fidusia No. 14 July 2016 by the Ministry of Law and Human
W10.00271870.AH.05.01 Tahun 2016 tanggal 14 Rights (“Fiduciary Certificate”). Based on that fact,
Juli 2016 oleh Kementerian Hukum dan Hak Asasi on 5 December 2017, PT KBS filed a report
Manusia (“Sertifikat Fidusia”). Atas hal tersebut, detailing an alleged crime act committed by PT
pada tanggal 5 Desember 2017, PT KBS membuat CIBT to the Indonesia Police Headquarters
laporan dugaan tindak pidana yang dilakukan PT because PT CIBT pledged the rights/facilities
CIBT kepada Markas Besar Polri karena where the pledging of the assets is not in line with
PT CIBT menjaminkan hak-hak/fasilitas dimana the agreement between PT KBS and PT CIBT.
penjaminan aset ini bertentangan dengan
Perjanjian PT KBS dengan PT CIBT.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
578
Page 581
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/170 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
45. KONTINJENSI (lanjutan) 45. CONTINGENCIES (continued)
PT KBS (lanjutan) PT KBS (continued)
j. Berdasarkan pendapat hukum dari Kejaksaan j. Based on the legal opinion of the Kejaksaan
Agung tanggal 20 Februari 2018, sepanjang PT Agung dated 20 February 2018, as long as PT
KBS melakukan upaya hukum terhadap putusan KBS still made legal remedies against the arbitral
Arbitrase termasuk upaya laporan pidana serta award including the criminal report and there has
belum terdapat putusan terhadap bagaimana not been any decision as to how such efforts
upaya tersebut akan dihukum, maka PT KBS would be penalised, PT KBS has not yet had any
belum memiliki kewajiban pembayaran payment obligations under the arbitral award.
berdasarkan putusan arbitrase.
Berdasarkan opini legal tanggal 29 Oktober 2021 Based on the legal opinion dated 29 October 2021,
disimpulkan bahwa putusan arbitrase PT CIBT it was concluded that PT CIBT’s arbitration decision
tersebut tidak dapat dieksekusi karena sebagai could not be executed because of the following:
berikut:
- PT CIBT tidak memindahkan grab dan aset - PT CIBT did not remove grabs and other
lainnya yang menghalangi jalan masuk PT assets that block the entrance of PT KBS; PT
KBS; PT CIBT mengalihkan dan menyerahkan CIBT transferred and handed over all facilities
seluruh fasilitas kepada PT KBS bersama to PT KBS along with all certificates of rights,
dengan seluruh sertifikat atas hak, kunci, kode, keys, codes, procedures for use and other
tata cara penggunaan dan dokumen terkait related documents;
lainnya;
- PT CIBT telah menjaminkan aset yang - PT CIBT has pledged assets that should have
seharusnya diserahkan kepada PT KBS tanpa been handed over to PT KBS without PT
persetujuan PT KBS. Berdasarkan Pasal 23 KBS’s approval. Based on Article 23
ayat (2) UU Jaminan Fidusia dan Putusan MA paragraph (2) of the Fiduciary Guarantee Law
No. 1055K/PDT/2012 terdapat halangan and Supreme Court Decision No.
hukum bagi PT CIBT untuk menjalankan 1055K/PDT/2012, there is a legal obstacle for
putusan arbitrase karena fasilitas yang PT CIBT to enforce the arbitration verdict
diperintahkan oleh Majelis Arbitrase untuk because the facilities ordered by the
dialihkan kepada PT KBS sedang dijaminkan Arbitration Council to be transferred to the
dengan fidusia, hal tersebut tentu juga Company are being secured by fiduciary, this
berpengaruh terhadap PT KBS dimana PT is of course also affected PT KBS where PT
KBS juga belum dapat melaksanakan putusan KBS has also not been able to implement the
Arbitrase karena tidak dapat menerima Arbitration award because it cannot accept the
pengalihan objek yang sedang dijaminkan oleh transfer of objects that are being pledged by
PT CIBT. PT CIBT.
Berdasarkan pendapat hukum dari kuasa hukum Based on the legal opinion from PT KBS’s attorney,
PT KBS, dapat disimpulkan bahwa putusan it can be concluded that the arbitration award is
arbitrase berpotensi non-executable dikarenakan potentially non-executable because PT CIBT's
aset PT CIBT yang harus diserahkan kepada PT assets that must be handed over to PT KBS are
KBS sedang dijaminkan sehingga tidak dapat being pledged so that it cannot be transferred to PT
dialihkan kepada PT KBS. KBS.
Oleh karena itu, manajemen berpendapat tidak ada Therefore, management is of the view that no
provisi yang perlu dibukukan pada laporan provision were deemed necessary to be recorded
keuangan konsolidasian. in the consolidated financial statements.
2022 Annual Report & Sustainability Report
579 PT Krakatau Steel (Persero) Tbk
Page 582
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/171 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
46. ASET DAN LIABILITAS KEUANGAN 46. FINANCIAL ASSETS AND LIABILITIES
Pada tanggal 31 Desember 2022, Grup As at 31 December 2022, the Group classified its cash
mengklasifikasikan kas dan setara kas, piutang usaha, and cash equivalents, trade receivables, other
piutang lain-lain, kas dan deposito berjangka yang receivables, restricted cash and time deposits, long-
dibatasi penggunaannya, piutang jangka panjang dan term receivables and other non-current assets
aset tidak lancar lain-lain sebesar AS$549.899 (2021: amounting to US$549.899 (2021: US$607,333) as
AS$607.333) sebagai aset keuangan yang diukur pada financial assets measured at amortised cost and
biaya perolehan diamortisasi dan aset keuangan pada financial assets at FVOCI amounting to US$10,485
nilai wajar melalui penghasilan komprehensif lain (2021: US$9,880).
sebesar AS$10.485 (2021: AS$9.880).
Pada tanggal 31 Desember 2022, Grup As at 31 December 2022, the Group classified its trade
mengklasifikasikan utang usaha, utang lain-lain, beban payables, other payables, accrued expenses, short-
akrual, pinjaman jangka pendek, liabilitas jangka term loans, other long-term liabilities, long-term loans,
panjang lain-lain, pinjaman jangka panjang, liabilitas lease liabilities and MCB amounting to US$2,391,902
sewa dan OWK sebesar AS$2.391.902 (2021: (2021: US$2,746,770) as financial liabilities carried at
AS$2.746.770) sebagai liabilitas keuangan yang diukur amortised cost.
pada biaya perolehan diamortisasi.
Pada tanggal 31 Desember 2022, Grup tidak memiliki As at 31 December 2022, the Group has no derivative
instrumen keuangan derivatif (2021: aset dan liabilitas financial instruments (2021: derivative asset and
derivatif masing-masing sebesar AS$8.137 dan liability amounting to US$8,137 and US$174,375,
AS$174.375). respectively).
47. ASET DAN LIABILITAS DALAM MATA UANG 47. ASSETS AND LIABILITIES IN FOREIGN
ASING CURRENCIES
Pada tanggal 31 Desember 2022, aset dan liabilitas As at 31 December 2022, monetary assets and
moneter dalam mata uang asing adalah sebagai liabilities denominated in foreign currencies were as
berikut: follows:
Setara dengan
Mata uang asing/ Dolar AS/
Foreign Equivalent in
currency US Dollars
ASET ASSETS
Dalam jutaan Rupiah In millions of Rupiah
Kas dan setara kas 1,041,357 66,788 Cash and cash equivalents
Kas dan deposito berjangka yang
dibatasi penggunaannya 1,329,437 85,264 Restricted cash and time deposits
Piutang usaha 3,503,384 224,691 Trade receivables
Piutang lain-lain 712,513 45,697 Other receivables
Aset keuangan yang diukur pada Financial assets at fair value
nilai wajar melalui penghasilan through other comprehensive
komprehensif lain 163 10 income
Pajak dibayar di muka 233,334 14,965 Prepaid taxes
Estimasi tagihan pajak 282,135 18,095 Estimated claims for tax refund
Piutang jangka panjang 25,703 1,648 Long-term receivables
Aset tidak lancar lain-lain 97,242 6,237 Other non-current assets
Sub-jumlah 7,225,268 463,395 Sub-total
Dalam Euro In Euro
Kas dan setara kas 1,195,083 1,281 Cash and cash equivalents
Kas dan deposito berjangka yang
dibatasi penggunaannya 216 1 Restricted cash and time deposits
Sub-jumlah 1,195,299 1,282 Sub-total
Jumlah aset 464,677 Total assets
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
580
Page 583
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/172 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
47. ASET DAN LIABILITAS DALAM MATA UANG 47. ASSETS AND LIABILITIES IN FOREIGN
ASING (lanjutan) CURRENCIES (continued)
Setara dengan
Mata uang asing/ Dolar AS/
Foreign Equivalent in
currency US Dollars
LIABILITAS LIABILITIES
Dalam Jutaan Rupiah In Millions of Rupiah
Pinjaman jangka pendek 976,593 62,634 Short-term loans
Utang usaha 3,587,084 230,059 Trade payables
Utang pajak 227,883 14,615 Taxes payable
Utang lain-lain 125,615 8,056 Other payables
Beban akrual 514,465 32,995 Accrued expenses
Liabilitas imbalan Short-term employee benefits
kerja jangka pendek 567,605 36,404 liabilities
Pinjaman jangka panjang 10,543,037 676,182 Long-term loans
Liabilitas sewa 87,623 5,620 Lease liabilities
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 1,479,761 94,905 liabilities
Obligasi Wajib Konversi 1,722,944 110,502 Mandatory Convertible Bond
Liabilitas jangka panjang lain-lain 2,516,287 161,383 Other long-term liabilities
Sub-jumlah 22,348,897 1,433,355 Sub-total
Dalam Euro In Euro
Utang usaha 571,292 612 Trade payables
Utang lain-lain 20,233 22 Other payables
Pinjaman jangka panjang 5,007,080 5,367 Long-term loans
Liabilitas jangka panjang lain-lain - - Other long-term liabilities
Sub-jumlah 5,598,605 6,001 Sub-total
Dalam Dolar Singapura In Singapore Dollar
Utang usaha 3,621 3 Trade payables
Dalam Pound Sterling In Pound Sterling
Utang usaha 17,428 21 Trade payables
Dalam Yen In Yen
Utang usaha 29,500 1 Trade payables
Jumlah liabilitas 1,439,381 Total liabilities
Liabilitas bersih (974,704) Net liabilities
2022 Annual Report & Sustainability Report
581 PT Krakatau Steel (Persero) Tbk
Page 584
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/173 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
47. ASET DAN LIABILITAS DALAM MATA UANG 47. ASSETS AND LIABILITIES IN FOREIGN
ASING (lanjutan) CURRENCIES (continued)
Pada tanggal 31 Desember 2021, aset dan liabilitas As at 31 December 2021, monetary assets and
moneter dalam mata uang asing adalah sebagai liabilities denominated in foreign currencies were as
berikut: follows:
Setara dengan
Mata uang asing/ Dolar AS/
Foreign Equivalent in
currency US Dollars
ASET ASSETS
Dalam jutaan Rupiah In millions of Rupiah
Kas dan setara kas 1,145,267 80,212 Cash and cash equivalents
Kas dan deposito berjangka yang
dibatasi penggunaannya 3,205,966 224,571 Restricted cash and time deposits
Piutang usaha 3,676,185 257,472 Trade receivables
Piutang lain-lain 626,504 43,879 Other receivables
Aset keuangan yang diukur pada Financial assets at fair value
nilai wajar melalui penghasilan through other comprehensive
komprehensif lain 141,067 9,880 income
Pajak dibayar di muka 125,464 8,787 Prepaid taxes
Estimasi tagihan pajak 277,327 19,423 Estimated claims for tax refund
Piutang jangka panjang 148,399 10,394 Long-term receivables
Aset tidak lancar lain-lain 94,980 6,652 Other non-current assets
Sub-jumlah 9,441,159 661,270 Sub-total
Dalam Euro In Euro
Kas dan setara kas 1,049,905 1,188 Cash and cash equivalents
Kas dan deposito berjangka yang
dibatasi penggunaannya 26,125 30 Restricted cash and time deposits
Sub-jumlah 1,076,030 1,218 Sub-total
Jumlah aset 662,488 Total assets
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
582
Page 585
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/174 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
47. ASET DAN LIABILITAS DALAM MATA UANG 47. ASSETS AND LIABILITIES IN FOREIGN
ASING (lanjutan) CURRENCIES (continued)
Setara dengan
Mata uang asing/ Dolar AS/
Foreign Equivalent in
Currency* US Dollars*
LIABILITAS LIABILITIES
Dalam jutaan Rupiah In millions of Rupiah
Pinjaman jangka pendek 2,251,408 157,684 Short-term loans
Utang usaha 1,798,128 125,937 Trade payables
Utang pajak 341,416 23,912 Taxes payable
Utang lain-lain 397,825 27,863 Other payables
Beban akrual 822,720 57,621 Accrued expenses
Liabilitas imbalan Short-term employee benefits
kerja jangka pendek 433,413 30,355 liabilities
Pinjaman jangka panjang 10,613,425 743,341 Long-term loans
Liabilitas sewa 121,069 8,479 Lease liabilities
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 1,669,451 116,925 liabilities
Obligasi Wajib Konversi 1,641,485 114,966 Mandatory Convertible Bond
Liabilitas jangka panjang lain-lain 2,275,866 159,397 Other long-term liabilities
Sub-jumlah 22,366,206 1,566,480 Sub-total
Dalam Euro In Euro
Pinjaman jangka pendek 321,364 364 Short-term loans
Utang usaha 544,139 616 Trade payables
Utang lain-lain 20,233 23 Other payables
Pinjaman jangka panjang 5,035,970 6,697 Long-term loans
Liabilitas jangka panjang lain-lain 374,543 424 Other long-term liabilities
Sub-jumlah 6,296,249 8,124 Sub-total
Dalam Dolar Singapura In Singapore Dollar
Utang usaha 3,621 3 Trade payables
Dalam Pound Sterling In Pound Sterling
Utang usaha 17,428 24 Trade payables
Dalam Yen In Yen
Utang usaha 29,500 1 Trade payables
Jumlah liabilitas 1,574,632 Total liabilities
Liabilitas bersih (912,144) Net liabilities
Pada tanggal 28 Juni 2023, kurs (dalam nilai penuh) As at 28 June 2023, the rates of exchange (in full
yang dikeluarkan oleh Bank Indonesia adalah amount) published by Bank Indonesia were Rp15,000
Rp15.000 untuk AS$1, Rp16.374 untuk €1, Rp11.102 to US$1, Rp16,374 to €1, Rp11,102 to S$1, Rp19,142
untuk S$1, Rp19.142 untuk GBP1 dan Rp104 untuk to GBP1 and Rp104 to JPY1. If such exchange rates
JPY1. Apabila kurs tersebut digunakan pada tanggal had been used as at 31 December 2022, the net
31 Desember 2022, maka liabilitas bersih konsolidasian consolidated liabilities would have increased by
akan bertambah sebesar AS$38.368. US$38,368.
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
2022 Annual Report & Sustainability Report
583 PT Krakatau Steel (Persero) Tbk
Page 586
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/175 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
48. INFORMASI SEGMEN 48. SEGMENT INFORMATION
Untuk kepentingan manajemen, Grup digolongkan For management purposes, the Group is organised into
menjadi unit usaha berdasarkan produk dan jasa dan business units based on their products and services
memiliki empat segmen operasi yang dilaporkan and has four reportable operating segments as follows:
sebagai berikut:
1. Segmen produk baja 1. Steel products segment
Segmen produk baja melakukan kegiatan usaha The steel products segment is mainly involved in
utama dalam produksi dan penjualan baja seperti steel production and selling, including sponge irons,
besi spons, slab baja, billet baja, HRC, baja slabs, billets, HRC, cold rolled coils and wire rods,
lembaran dingin dan batang kawat, aneka pipa various steel pipes, reinforcing bars and steel wires,
baja, baja profil dan tulangan, scrap serta jasa scrap and services related to steel, such as coating
yang terkait dengan baja seperti jasa coating dan and tolling services.
jasa tolling.
2. Segmen sarana infrastruktur 2. Infrastructure facility segment
Segmen sarana infrastruktur terdiri dari gabungan The infrastructure facility segment consists of a
segmen jasa pengelolaan pelabuhan, real estat combined segment of port management services,
dan perhotelan, penyedia listrik dan air. Segmen real estate and hospitality, electricity and water.
jasa pengelolaan pelabuhan menyediakan The port services provider segment provides pier
pelayanan jasa dermaga untuk bertambat dan services for berthing, loading and unloading goods
bongkar muat barang dan peti kemas, jasa and container, seaport support services,
penunjang pelabuhan laut, pergudangan serta jasa warehousing, and transport services. The real
angkutan. Segmen real estat dan perhotelan estate and hotels segment provides the sale and
menyediakan jasa penjualan dan pengembangan development of industrial estate along with the
lahan industri beserta infrastrukturnya di kawasan infrastructure, hotels and sports facilities. The
industri, serta perhotelan dan sarana olahraga. electricity segment provides electricity supply
Segmen jasa listrik menyediakan pelayanan jasa services, management and maintenance of power
penyediaan listrik, pengelolaan dan perawatan plants, and electrical workshops. The water
pembangkit listrik, dan workshop kelistrikan. distribution service segment provides clean water
Segmen jasa distribusi air menyediakan pelayanan supply, industrial demineralised water supply and
jasa penyediaan air bersih, penyediaan air suling waste management services for industry and
industri dan pengelolaan limbah untuk industri dan companies.
perusahaan.
3. Segmen rekayasa dan konstruksi 3. Engineering and construction segment
Segmen rekayasa dan konstruksi menyediakan The engineering and construction segment
jasa konstruksi dan perekayasaan industri, provides construction and industrial engineering,
perencanaan dan pemborongan/kontraktor untuk planning and construction/contractor of various
segala jenis bangunan serta ekspor dan impor types of buildings, export and import of goods,
barang dan jasa dan perangkat lunak yang services and software related to the
berkaitan dengan kegiatan usaha. aforementioned activities.
4. Segmen jasa lainnya 4. Other services segment
Segmen jasa lainnya menyediakan jasa layanan The other services segment provides information
teknologi informasi. technology services.
Manajemen memantau hasil operasi dari unit Management monitors the operating results of its
usahanya secara terpisah guna keperluan business units separately for the purpose of making
pengambilan keputusan mengenai alokasi sumber decisions about resource allocation and performance
daya dan penilaian kinerja. Kinerja segmen dievaluasi assessment. Segment performance is evaluated based
berdasarkan laba atau rugi operasi dan diukur secara on the operating profit or loss and is measured
konsisten dengan laba atau rugi operasi pada laporan consistently with the operating profit or loss in the
keuangan konsolidasian. consolidated financial statements.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
584
Page 587
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/176 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
48. INFORMASI SEGMEN (lanjutan) 48. SEGMENT INFORMATION (continued)
Tabel berikut ini menyajikan informasi pendapatan laba The following table presents revenue, profit, and
dan aset dan liabilitas tertentu sehubungan dengan certain asset and liability information regarding the
segmen operasi Grup: Group’s operating segments:
31 Desember/December 2022
Rekayasa
dan
Sarana konstruksi/
Infrastruktur/ Engineering
Produk baja/ Infrastructure and Jasa lainnya/ Eliminasi/ Jumlah/
Steel products facilities construction Other services Elimination Total
Pendapatan Revenue
Pelanggan eksternal 2,049,921 170,951 15,932 1,729 - 2,238,533 External customers
Antar segmen 304,243 47,927 10,239 3,611 (366,020) - Inter-segment
Pendapatan bersih 2,354,164 218,878 26,171 5,340 (366,020) 2,238,533 Net revenue
Beban pokok
pendapatan (2,208,610) (160,833) (29,876) (5,246) 368,500 (2,036,065) Cost of revenue
Laba/(rugi) bruto 145,554 58,045 (3,705) 94 2,480 202,468 Gross profit/(loss)
Beban penjualan (31,740) (3,822) (130) (977) 42 (36,627) Selling expenses
Beban umum dan General and
administrasi (67,966) (25,801) (4,306) (454) 1,748 (96,779) administrative expenses
Other operating
Beban operasi lainnya, bersih (34,030) (429) 2,134 (108) (2,323) (34,756) expenses, net
Laba/(rugi) operasi 11,818 27,993 (6,007) (1,445) 1,947 34,306 Operating income/(loss)
Penghasilan/(beban)
yang tidak dapat Unallocated income/
dialokasikan (expenses)
Keuntungan atas perubahan Gain on changes in fair
nilai wajar derivatif 174,259 value of derivative
Biaya keuangan (171,657) Finance cost
Keuntungan dari transaksi Gain on in-kind HSM 2
inbreng HSM 2 53,442 transaction
Other non-operating
Beban non-operasi lainnya (14,351) expenses
Bagian laba bersih dari Share in net profit of
entitas asosiasi dan associates and
ventura bersama 46,894 joint ventures
Gain on foreign
Laba selisih kurs, bersih 68,759 exchange, net
Pendapatan keuangan 22,968 Finance income
Laba sebelum pajak Profit before
final dan beban final tax and
pajak penghasilan 214,620 income tax expense
Pajak final (2,368) Final tax
Laba sebelum Profit before
pajak penghasilan 212,252 income tax
Beban pajak penghasilan (186,155) Income tax expense
Profit for the year
Laba tahun berjalan for continuing
dari operasi yang dilanjutkan 26,097 operation
Rugi dari operasi Loss from discontinued
yang dihentikan (3,453) operations
Laba tahun berjalan 22,644 Profit for the year
(Kerugian)/penghasilan Other comprehensive
komprehensif lain (loss)/income
Operasi yang dilanjutkan Continuing Operations
Pos-pos yang tidak Items that will not be
akan direklasifikasi reclassified to
ke laba rugi profit or loss
Defisit revaluasi Revaluation deficit
aset tetap (16,545) of fixed assets
Cadangan perubahan
nilai wajar aset
keuangan pada Reserve for changes
nilai wajar 1,046 in fair value
Bagian atas Share of other
penghasilan comprehensive
komprehensif lain income of
dari entitas asosiasi associates and
dan ventura bersama 1,127 joint ventures
Pengukuran Remeasurement of
kembali liabilitas post-employment
imbalan pascakerja (4,568) benefits liabilities
Pajak penghasilan Income tax relating
terkait pos-pos yang to items that will
tidak akan direklasifikasi not be reclassified
ke laba rugi (28) to profit or loss
2022 Annual Report & Sustainability Report
585 PT Krakatau Steel (Persero) Tbk
Page 588
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/177 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
48. INFORMASI SEGMEN (lanjutan) 48. SEGMENT INFORMATION (continued)
31 Desember/December 2022
Rekayasa
dan
Sarana konstruksi/
Infrastruktur/ Engineering
Produk baja/ Infrastructure and Jasa lainnya/ Eliminasi/ Jumlah/
Steel products facilities construction Other services Elimination Total
Pos-pos yang akan Items that will be
direklasifikasi reclassified to
ke laba rugi profit or loss
Difference in foreign
Selisih kurs karena currency translation
penjabaran laporan of the financial
keuangan entitas statements of
anak, entitas asosiasi subsidiaries,
dan ventura associates and
bersama, bersih (33,140) joint ventures, net
Total comprehensive
Jumlah kerugian komprehensif loss for the year
tahun berjalan dari for continuing
operasi yang dilanjutkan (52,108) operations
Operasi yang dihentikan Discontinued operations
Pos-pos yang tidak Items that will not be
akan direklasifikasi reclassified to
ke laba rugi profit or loss
Defisit revaluasi Deficit surplus
aset tetap (6,965) of fixed assets
Pengukuran Remeasurement of
kembali liabilitas post-employment
imbalan pascakerja 1,935 benefits liabilities
Pajak penghasilan Income tax relating
terkait pos-pos yang to items that will
tidak akan direklasifikasi not be reclassified
ke laba rugi 152 to profit or loss
Total comprehensive
Jumlah keuntungan komprehensif income for the year
tahun berjalan dari for discontinued
operasi yang dihentikan (4,878) operations
Jumlah kerugian
komprehensif Total comprehensive
tahun berjalan (34,342) loss for the year
Laba tahun berjalan
yang dapat Profit for the year
diatribusikan kepada: attributable to:
Owners of the parent
Pemilik entitas induk 19,474 entity
Kepentingan non-pengendali 3,170 Non-controlling interests
Jumlah 22,644 Total
Aset segmen 3,240,698 810,501 49,561 5,003 (943,329) 3,162,434 Segment assets
Liabilitas segmen 2,620,243 158,266 158,008 4,284 (330,953) 2,609,848 Segment liabilities
Informasi segmen lainnya Other segment information
Pengeluaran modal 16,563 24,302 375 757 (164) 41,833 Capital expenditures
Penyusutan 15,193 24,833 143 243 (52) 40,360 Depreciation
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
586
Page 589
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/178 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
48. INFORMASI SEGMEN (lanjutan) 48. SEGMENT INFORMATION (continued)
31 Desember/December 2021*
Rekayasa
dan
Sarana konstruksi/
Infrastruktur1)/ Engineering
Produk baja/ Infrastructure and Jasa lainnya/ Eliminasi/ Jumlah/
Steel products facilities1) construction Other services Elimination Total
Pendapatan Revenue
Pelanggan eksternal 1,922,034 169,224 23,356 2,138 - 2,116,752 External customers
Antar segmen 13,705 61,888 3,137 6,370 (85,100) - Inter-segment
Pendapatan bersih 1,935,739 231,112 26,493 8,508 (85,100) 2,116,752 Net revenue
Beban pokok
pendapatan (1,805,133) (147,994) (26,631) (6,067) 71,094 (1,914,731) Cost of revenue
Laba/(rugi) bruto 130,606 83,118 (138) 2,441 (14,006) 202,021 Gross profit/(loss)
Beban penjualan (34,840) (2,259) (376) (583) 434 (37,624) Selling expenses
Beban umum dan General and
administrasi (62,196) (27,049) (4,198) (1,026) 14,311 (80,158) administrative expense
Other operating
Beban operasi lainnya, bersih (4,807) 3,973 (1,103) 107 (10,560) (12,390) expenses, net
Laba/(rugi) operasi 28,763 57,783 (5,815) 939 (9,821) 71,849 Operating income/(loss)
Penghasilan/(beban)
yang tidak dapat Unallocated income/
dialokasikan (expenses)
Kerugian atas perubahan Loss on changes in fair
nilai wajar derivatif (4,134) value of derivative
Biaya keuangan (138,261) Finance cost
Bagian laba bersih dari Share in net profit of
entitas asosiasi dan associates and
ventura bersama 117,488 joint ventures
Gain on foreign
Keuntungan selisih kurs, bersih 11,565 exchange, net
Pendapatan keuangan 5,262 Finance income
Laba sebelum pajak Profit before
final dan beban final tax and
pajak penghasilan 63,769 income tax expense
Pajak final (2,443) Final tax
Laba sebelum Profit before
pajak penghasilan 61,326 income tax
Beban pajak penghasilan (14,296) Income tax expense
Profit for the year
Laba tahun berjalan from the continuing
dari operasi yang dilanjutkan 47,030 operation
Rugi dari operasi Loss from discontinued
yang dihentikan (3,288) operations
Laba tahun berjalan 43,742 Profit for the year
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
2022 Annual Report & Sustainability Report
587 PT Krakatau Steel (Persero) Tbk
Page 590
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/179 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
48. INFORMASI SEGMEN (lanjutan) 48. SEGMENT INFORMATION (continued)
31 Desember/December 2021*
Rekayasa
dan
Sarana konstruksi/
Infrastruktur1)/ Engineering
Produk baja/ Infrastructure and Jasa lainnya/ Eliminasi/ Jumlah/
Steel products facilities1) construction Other services Elimination Total
Penghasilan Other comprehensive
komprehensif lain income
Operasi yang dilanjutkan Continuing Operations
Pos-pos yang tidak Items that will not be
akan direklasifikasi reclassified to
ke laba rugi profit or loss
Surplus revaluasi Revaluation surplus
aset tetap 364 of fixed assets
Cadangan perubahan
nilai wajar aset
keuangan pada Reserve for changes
nilai wajar (278) in fair value
Bagian atas Share of other
penghasilan comprehensive
komprehensif lain income of
dari entitas asosiasi associates and
dan ventura bersama 1,048 joint ventures
Pengukuran Remeasurement of
kembali liabilitas post-employment
imbalan pascakerja 4,564 benefits liabilities
Pajak penghasilan Income tax relating
terkait pos-pos yang to items that will
tidak akan direklasifikasi not be reclassified
ke laba rugi 1,953 to profit or loss
Pos-pos yang akan Items that will be
direklasifikasi reclassified to
ke laba rugi profit or loss
Difference in foreign
Selisih kurs karena currency translation
penjabaran laporan of the financial
keuangan entitas statements of
anak, entitas asosiasi subsidiaries,
dan ventura associates and
bersama, bersih 1,803 joint ventures, net
Total comprehensive
Jumlah keuntungan komprehensif income for the year
tahun berjalan dari for discontinued
operasi yang dihentikan 9,454 operations
Operasi yang dihentikan Discontinued operations
Pos-pos yang tidak Items that will not be
akan direklasifikasi reclassified to
ke laba rugi profit or loss
Surplus revaluasi Revaluation surplus
aset tetap 1,074 of fixed assets
Cadangan perubahan
nilai wajar aset
keuangan pada Reserve for changes
nilai wajar 551 in fair value
Total comprehensive
Jumlah keuntungan komprehensif income for the year
tahun berjalan dari for discontinued
operasi yang dihentikan 1,625 operations
Jumlah keuntungan
komprehensif Total comprehensive
tahun berjalan 54,821 income for the year
Laba tahun berjalan
yang dapat Profit for the year
diatribusikan kepada: attributable to:
Owners of the parent
Pemilik entitas induk 44,434 entity
Kepentingan non-pengendali (692) Non-controlling interests
Jumlah 43,742 Total
Aset segmen 3,670,921 853,599 64,312 10,244 (825,400) 3,773,676 Segment assets
Liabilitas segmen 3,099,240 191,770 183,894 5,312 (293,734) 3,186,482 Segment liabilities
Informasi segmen lainnya Other segment information
Pengeluaran modal 104,308 80,012 7 423 (58,081) 126,669 Capital expenditures
Penyusutan 17,075 28,346 1,003 575 (312) 46,687 Depreciation
*) Disajikan kembali (lihat Catatan 51) *) As restated (refer to Note 51)
1) Sejak Juni 2021, segmen jasa pengelolaan pelabuhan, real estat dan perhotelan, 1) Since June 2021, the port management services segment, real estate and hospitality,
penyedia listrik dan air bergabung menjadi segmen sarana infrastruktur sejalan dengan electricity and water provider have joined the infrastructure facilities segment following the
pembentukan subholding PT KSI. forming of PT KSI subholding.
Seluruh kegiatan operasional segmen operasi Grup All of the operational activities of the Group’s operating
dijalankan di Cilegon. segments are carried out in Cilegon.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
588
Page 591
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/180 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
49. INFORMASI ARUS KAS 49. CASH FLOW INFORMATION
a. Transaksi non-kas a. Non-cash transactions
Tabel di bawah ini menunjukkan transaksi non-kas The below table shows the Group’s non-cash
Grup selama tahun berjalan adalah sebagai transactions during the year:
berikut:
2022 2021
Penambahan aset tetap Addition of fixed assets
melalui utang usaha 2,491 - through trade payables
Penambahan aset tetap melalui liabilitas
sewa 5,347 6,098 Addition of fixed assets under leases
Penambahan investasi PPKT melalui Addition of investment in PPT through
piutang lain-lain (1,005) - other receivables
Reklasifikasi investasi ke aset tidak Reclassification of investment to
lancar dikuasai untuk dijual 19,876 - non-current assets as held for sale
Penambahan investasi pada entitas Addition of investment in associates
asosiasi dan ventura melalui and joint ventures through
transaksi inbreng HSM 2 164,722 - in-kind HSM 2 transaction
Penambahan aset tetap melalui biaya Addition of fixed assets through
yang masih harus dibayar - 18,238 accrued expenses
Penambahan aset tetap melalui Addition of fixed assets through
kapitalisasi biaya pinjaman - 8,773 capitalisation of borrowing costs
Reklasifikasi aset tetap ke Reclassification of fixed assets to
properti investasi - 14,992 investment properties
b. Rekonsiliasi liabilitas yang timbul dari aktivitas b. Reconciliation of liabilities arising from
pendanaan financing activities
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing
pendanaan pada laporan arus kas konsolidasian activities in the consolidated statement of cash
adalah sebagai berikut: flow were as follows:
2022
Perubahan non-kas/Non-cash changes
Pergerakan
kurs mata
Akresi uang asing/ Perubahan Sewa Saldo
Saldo awal/ bunga/ Foreign nilai wajar/ baru/ akhir/
Beginning Arus kas/ Interest rate Fair value New Lain-lain/ Ending
balance Cash flow accretion movement changes leases Others balance
Liabilitas keuangan/Financial liabilities
Pinjaman jangka pendek/Short-term loans 235,513 (128,859) - (1,029) - - - 105,625
Obligasi wajib konversi/Mandatory convertible
bonds 114,966 - 5,480 (11,227) 1,283 - - 110,502
Liabilitas sewa/Lease liabilities 8,273 (8,185) - 734 - 5,347 (550) 5,619
Pinjaman jangka panjang/Long-term loans 1,899,167 (259,184) 64,406 (62,425) (18,459) - (7) 1,623,498
Jumlah/Total 2,257,919 (396,228) 69,886 (73,947) (17,176) 5,347 (557) 1,845,244
2021*
Perubahan non-kas/Non-cash changes
Pergerakan Kehilangan
kurs mata pengendalian
Akresi uang asing/ Perubahan Sewa (Catatan 12)/ Saldo
Saldo awal/ bunga/ Foreign nilai wajar/ baru/ Loss akhir/
Beginning Arus kas/ Interest rate Fair value New control Ending
balance Cash flow accretion movement changes leases (Note 12) balance
Liabilitas keuangan/Financial liabilities
Pinjaman jangka pendek/Short-term loans 259,016 (16,551) - (6,952) - - - 235,513
Obligasi wajib konversi/Mandatory convertible
bonds 107,583 - 8,666 (1,283) - - - 114,966
Liabilitas sewa/Lease liabilities 8,609 (6,507) - 73 - 6,098 - 8,273
Pinjaman jangka panjang/Long-term loans 1,839,447 18,579 50,294 (9,153) - - - 1,899,167
Jumlah/Total 2,214,655 (4,479) 58,960 (17,315) - 6,098 - 2,257,919
*) Disajikan kembali *) As restated
2022 Annual Report & Sustainability Report
589 PT Krakatau Steel (Persero) Tbk
Page 592
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/181 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
50. KELANGSUNGAN USAHA 50. GOING CONCERN
Laporan keuangan konsolidasian Grup telah disusun The Group's consolidated financial statements have
berdasarkan prinsip kelangsungan usaha. Kondisi been prepared based on the going concern basis. The
Grup pada 31 Desember 2022 adalah sebagai berikut: Group's conditions as at 31 December 2022 were as
follows:
Terdapat liabilitas jangka pendek Grup melebihi The Group’s current liabilities exceeded its current
aset lancarnya sebesar AS$1.327.100 yang assets by US$1,327,100 mainly due to:
terutama disebabkan oleh:
- Adanya pinjaman Tranche B sebesar - The Tranche B loan of US$501,702 which will
AS$501.702 yang akan jatuh tempo pada mature in December 2023 (Note 27).
bulan Desember 2023 (Catatan 27).
- Adanya pinjaman Tranche A (porsi yang - The Tranche A loan (a portion which
sebelumnya diklasifikasikan sebagai liabilitas previously classified as non-current liabilities),
jangka panjang), pinjaman Tranche C, dan Tranche C loan, and Mandatory Convertible
Obligasi Wajib Konversi (“OWK”) masing- Bond (“MCB”) amounting to US$151,410,
masing sebesar AS$151.410, AS$924.527 US$924,527 and US$110,502, respectively,
dan AS$110.502 yang jatuh tempo dalam are due in the next twelve months due to the
waktu dua belas bulan ke depan yang breach of non-financial covenants.
disebabkan oleh pelanggaran persyaratan
non-keuangan.
Selama tahun 2022, terdapat biaya keuangan During 2022, there was significant finance costs
signifikan yang ditanggung oleh Grup yang lebih borne by the Group which was higher than the
tinggi dari laba operasi yang dihasilkan oleh Grup operating profit generated by the Group
(laba operasi konsolidasian dan biaya keuangan (consolidated operating profit and finance costs
masing-masing sebesar AS$34.306 dan are amounting to US$34,306 and US$171,657,
AS$171.657). respectively).
Selanjutnya, pada tanggal 5 Mei 2023, telah terjadi Furthermore, on 5 May 2023, there was a fire
kecelakaan kebakaran di fasilitas pabrik Hot Strip accident at the Hot Strip Mill 1 (“HSM 1”) factory
Mill 1 (“HSM 1”) milik Grup yang menyebabkan owned by the Group resulting in the factory being
pabrik tersebut tidak dapat beroperasi (Catatan unable to operate (Note 53).
53).
Kombinasi hal-hal tersebut diatas menimbulkan The combination of the above matters gives rise to
keraguan yang signifikan terhadap kemampuan Grup significant doubt on the Group’s ability to continue as a
untuk mempertahankan kelangsungan usahanya. going concern.
Menghadapi kondisi di atas manajemen melaksanakan Facing the above conditions, management has
dan akan melaksanakan rencana transformasi dan implemented and will carry out the following
restrukturisasi sebagai berikut: transformation and restructuring plans as follow:
i. Pinjaman Tranche B i. Tranche B loan
1. Pada Februari 2023, Grup telah 1. In February 2023, the Group divested PT
mendivestasikan saham PT KDL dan PT KTI KDL and PT KTI shares with a total amount
dengan jumlah nilai masing-masing sebesar of Rp2,255 trillion (equivalent to
Rp2.255 triliun (setara dengan AS$144.625) US$144,625) and Rp985 billion (equivalent
dan Rp985 miliar (setara dengan AS$63.173) to US$63,173) (Note 53), respectively, which
(Catatan 53), yang sudah digunakan untuk have been used to settle a portion of Tranche
melunasi sebagian pinjaman Tranche B pada B loan on 3 January 2023 and 8 March 2023.
tanggal 3 Januari 2023 dan 8 Maret 2023.
2. Grup akan menggunakan dana dari KP 2. The Group will use the fund from KP related
berkaitan dengan penyerahan fasilitas pabrik to the contribution of the HSM 2 factory
HSM 2 kepada KP (Catatan 12), facilities to KP (Note 12), will seek to sell the
mengupayakan penjualan tanah-tanah dan lands and will divest a portion of PT KBS
akan melakukan divestasi sebagian saham shares to strategic investors to settle the
PT KBS kepada investor strategis untuk remaining Tranche B loan in accordance with
melunasi sisa pinjaman Tranche B sesuai the restructuring plan.
dengan rencana restrukturisasi.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
590
Page 593
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/182 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
50. KELANGSUNGAN USAHA (lanjutan) 50. GOING CONCERN (continued)
ii. Pinjaman Tranche A dan Tranche C ii. Tranche A and C loans
Grup telah mengirimkan surat permintaan waiver The Group has sent the waiver request letter to the
kepada pemberi pinjaman, namun sampai dengan lenders, but up to the completion date of these
tanggal penyelesaian laporan keuangan consolidated financial statements, the Group has
konsolidasian ini, Grup belum menerima surat not yet received the waiver letter from the lenders.
waiver tersebut dari pemberi pinjaman. Grup The Group strives to obtain waiver letter from
mengusahakan untuk mendapatkan surat waiver lenders in connection with default of non-financial
dari para pemberi pinjaman sehubungan dengan covenants. Based on management’s assessment,
pelanggaran persyaratan non keuangan. there is a possibility that the Company may has a
Berdasarkan penilaian manajemen, terdapat negative net cash flows amounting to US$1.27
kemungkinan Perusahaan akan memiliki saldo billion as of 30 June 2024 if the Tranche A loan (the
arus kas bersih negatif sebesar AS$1,27 miliar portion which should be due more than twelve
pada tanggal 30 Juni 2024 jika pinjaman Tranche months), Tranche C loan and OWK are determined
A (porsi yang seharusnya jatuh tempo diatas dua as default by the lenders and must be paid to the
belas bulan), Tranche C dan OWK dinyatakan lenders. Up to the completion date of these
cedera janji (default) oleh pemberi pinjaman dan consolidated financial statements, those loans
harus dibayarkan kepada pemberi pinjaman. have not yet been determined as default.
Sampai dengan tanggal penyelesaian laporan
keuangan konsolidasian ini, pinjaman tersebut
belum dinyatakan cedera janji (default).
Grup telah mendapatkan surat waiver pada The Group obtained waiver letter on 30 December
tanggal 30 Desember 2022 terkait dengan 2022 related to the financial ratio requirements.
persyaratan keuangan. Selanjutnya setelah Furthermore, after receiving all the waiver,
mendapatkan seluruh waiver, manajemen juga management also plans to request the loan
berencana untuk mengajukan restrukturisasi restructuring for Tranche A and Tranche C loans.
pinjaman Tranche A dan Tranche C.
iii. Kewajiban keuangan lainnya dan kebutuhan iii. Other financial obligations and operational needs
operasional
Untuk memenuhi kebutuhan kewajiban keuangan To fulfil the Group’s other financial obligations and
lainnya dan operasional Grup kedepannya, Grup operational needs in the future, the Group has
juga telah menginisiasi beberapa rencana sebagai initiated several plans as follows:
berikut:
1. Memaksimalkan penjualan atas persediaan 1. Maximising sales of HRC finished goods and
barang jadi dan barang setengah jadi HRC. semi-finished goods.
2. Berupaya melakukan bisnis tolling dengan 2. Attempting to do tolling business with
para mitra bisnis untuk mengkonversi Slab business partners to convert Slab into HRC
menjadi HRC selama pabrik HSM 1 dalam while the HSM 1 factory is under repair.
perbaikan.
3. Melakukan penagihan terhadap piutang 3. Collecting receivables intensively.
secara intensif.
4. Melakukan penagihan atas piutang usaha dan 4. Collecting trade receivables and collect
memungut biaya sewa pabrik dari PT factory rental fees from PT Krakatau Baja
Krakatau Baja Industri. Industri.
5. Mengusahakan penundaan pembayaran 5. Seek to defer the payment of obligations to
kewajiban kepada para pemasok (Slab dan suppliers (Slab and non-Slab).
non-Slab).
2022 Annual Report & Sustainability Report
591 PT Krakatau Steel (Persero) Tbk
Page 594
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/183 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
50. KELANGSUNGAN USAHA (lanjutan) 50. GOING CONCERN (continued)
iii. Kewajiban keuangan lainnya dan kebutuhan iii. Other financial obligations and operational needs
operasional (lanjutan) (continued)
Untuk memenuhi kebutuhan kewajiban keuangan To fulfil the Group’s other financial obligations and
lainnya dan operasional Grup kedepannya, Grup operational needs in the future, the Group has
juga telah menginisiasi beberapa rencana sebagai initiated several plans as follows: (continued)
berikut: (lanjutan)
6. Meminta keringanan dari para Pemberi 6. Request standstill from Lenders to delay
Pinjaman untuk menunda pembayaran pokok payment of principal and loan interest.
dan bunga pinjaman.
7. Penarikan dividen dari anak perusahaan. 7. Obtaining dividends from subsidiaries.
8. Melakukan penjualan by product, Plate dan 8. Selling by product, Plate and GMF-HRC.
GMF-HRC.
Rencana transformasi dan restrukturisasi diatas yang The above transformation and restructuring plans
telah disetujui oleh Dewan Direksi dan Dewan which have been approved by the Company's Board of
Komisaris Perusahaan, telah diajukan kepada Directors and Board of Commissioners, have been
Kementerian BUMN pada Juni 2023. submitted to the Ministry of SOE in June 2023.
Selanjutnya, pada tanggal 27 Juni 2023, Kementerian Furthermore, on 27 June 2023, the Ministry of SOE
BUMN menyatakan akan mendukung rencana stated that it would support the Company's
transformasi dan restrukturisasi Perusahaan yang transformation and restructuring plans which cover the
mencakup bidang operasional dan keuangan untuk operational and financial aspects to maintain its going
menjaga kelangsungan usahanya. concern.
Manajemen berkeyakinan bahwa rencana-rencana Management believes that the aforementioned plans
tersebut dapat dilaksanakan pada tahun 2023 dan can be implemented in 2023 and 2024 to meet the
2024 sehingga dapat memenuhi kewajiban jangka Group’s short-term obligations and operational needs,
pendek dan kebutuhan operasional Grup, sehingga so the Group will continue as a going concern. These
Grup akan tetap dapat melangsungkan kegiatan consolidated financial statements have been prepared
usahanya. Laporan keuangan konsolidasian ini disusun with the assumption that the Group will continue as a
dengan asumsi bahwa Grup akan melanjutkan going concern.
usahanya secara berkelanjutan.
Terdapat ketidakpastian yang material dikarenakan There is material uncertainty since the Group is reliant
Grup bergantung pada dukungan dari kreditur dan on the support of existing lenders and vendors in
pemasok yang ada, melalui penundaan pembayaran deferring payment of liabilities and its ability to improve
liabilitas dan kemampuannya untuk memperbaiki its operational performance and financial condition. Up
kinerja operasional dan kondisi keuangannya. Sampai to the completion date of these consolidated financial
dengan tanggal penyelesaian laporan keuangan statements, the management is still carrying out the
konsolidasian ini, manajemen masih sedang plans mentioned above. There is possibility that some
menjalankan rencana-rencana tersebut diatas. Ada of those plans may not happen as expected by
kemungkinan beberapa rencana tersebut tidak berjalan management.
sesuai dengan yang diharapkan oleh manajemen.
Laporan keuangan konsolidasian tidak mencakup The consolidated financial statements do not include
penyesuaian-penyesuaian yang mungkin timbul any adjustments that might result from the outcome of
sebagai dampak dari ketidakpastian tersebut. Asumsi this uncertainty. The Group’s going concern
kelangsungan usaha Grup memiliki risiko dan assumptions are subject to risk and uncertainty; hence
ketidakpastian; sehingga ada kemungkinan bahwa there is a possibility that changes in circumstances will
perubahan situasi akan mengubah proyeksi ini, yang alter these projections, which may have an impact on
selanjutnya dapat mempengaruhi kelangsungan usaha the Group’s going concern.
Grup.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
592
Page 595
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/184 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
51. PENYAJIAN KEMBALI LAPORAN KEUANGAN 51. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Dalam proses penyusunan laporan keuangan In preparing the Group’s consolidated financial
konsolidasian Grup pada tanggal dan untuk tahun yang statements as at and for the year ended 31 December
berakhir 31 Desember 2022, manajemen 2022, management reconsidered the interpretation of
mempertimbangkan ulang interpretasi atas fakta, facts, circumstances and the applicable accounting
keadaan, dan perlakuan akuntansi yang relevan dan treatment and determined the restatement of the
memutuskan bahwa penyajian kembali laporan Group’s consolidated financial statements as at and for
keuangan konsolidasian Grup pada tanggal dan untuk the year ended 31 December 2021 and as at 1 January
tahun yang berakhir 31 Desember 2021 dan pada 2021 was necessary due to the following:
tanggal 1 Januari 2021 diperlukan dikarenakan hal-hal
berikut ini:
a. Pengukuran kembali pinjaman bank a. Remeasurement of bank loan
Terdapat kurang catat atas pendapatan dari There was an understatement of gain from loan
restrukturisasi pinjaman pada saat pengakuan restructuring at initial recognition due to a
awal yang disebabkan oleh kesalahan perhitungan miscalculation of due date of deferred interest
tanggal jatuh tempo beban bunga yang expenses on the Tranche B loan and due date of
ditangguhkan atas pinjaman Tranche B dan the Tranche C loan. In addition, there was an error
tanggal jatuh tempo pinjaman Tranche C. Selain in using the effective interest rate to calculate the
itu, terdapat kesalahan penggunaan suku bunga amortisation of loan restructuring and accrued
efektif untuk menghitung amortisasi pinjaman dan interest related to the loan restructuring. The
bunga yang masih harus dibayar terkait Group also had not recognised the gain from loan
restrukturisasi pinjaman. Grup juga belum restructuring related to the implementation of
mengakui keuntungan atas restrukturisasi SFAS No. 71 and has not recognised the gain on
pinjaman berkaitan dengan implementasi PSAK the modification when there was an amendment to
No. 71 dan belum mengakui keuntungan the change the payment schedule for a portion of
modifikasian pada saat amandemen perubahan the Tranche B loan principal on 26 October 2020.
jadwal pembayaran sebagian pokok pinjaman
Tranche B pada 26 Oktober 2020.
Penyesuaian ini menyebabkan penurunan saldo These adjustments decreased the long-term loans
pinjaman jangka panjang setelah dikurangi bagian net of current maturities, other long-term liabilities
yang jatuh tempo dalam waktu satu tahun, liabilitas and accumulated losses balances amounting to
jangka panjang lain-lain dan saldo akumulasi US$52,943, US$30,543 and US$83,486,
kerugian masing-masing sebesar AS$52.943, respectively, as of 1 January 2021 and amounting
AS$30.543 dan AS$83.486 pada tanggal 1 Januari to US$21,530, US$43,565 and US$65,095,
2021 dan masing-masing sebesar AS$21.530, respectively, as of 31 December 2021. These
AS$43.565 dan AS$65.095 pada tanggal adjustments also increased finance costs
31 Desember 2021. Penyesuaian ini juga amounting to US$17,592 and decreased the gain
menyebabkan kenaikan biaya keuangan sebesar on foreign exchange amounting to US$799 for the
AS$17.592 dan penurunan keuntungan selisih year ended 31 December 2021.
kurs sebesar AS$799 untuk tahun yang berakhir
pada 31 Desember 2021.
2022 Annual Report & Sustainability Report
593 PT Krakatau Steel (Persero) Tbk
Page 596
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/185 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
51. PENYAJIAN KEMBALI LAPORAN KEUANGAN 51. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
b. Reklasifikasi aset dan liabilitas terkait pabrik b. Reclassification of assets and liabilities related
HSM 2 yang sebelumnya diklasifikasikan to HSM2 plant which previously classified as
sebagai kelompok lepasan yang dimiliki untuk disposal group held for sale
dijual
Pada tanggal 31 Desember 2021 dan 1 Januari As of 31 December 2021 and 1 January 2021, the
2021, Perusahaan menyajikan pabrik HSM 2 Company presented HSM 2 plant as assets of
sebagai aset atas kelompok lepasan yang dimiliki disposal group classified as held for sale because
untuk dijual dikarenakan aset ini akan dialihkan these assets would be transferred to KP based on
kepada KP berdasarkan Perjanjian Ekuitas the Equity Agreement dated 6 August 2020. Based
tertanggal 6 Agustus 2020. Berdasarkan PSAK on SFAS No. 58 “Non-current Assets Held for Sale
No. 58 “Aset Tidak Lancar yang Dimiliki untuk and Discontinued Operations”, assets presented
Dijual dan Operasi yang Dihentikan”, aset yang as assets of disposal group classified as held for
disajikan sebagai aset atas kelompok lepasan sale must be available for immediate sale in its
yang dimiliki untuk dijual harus berada dalam present condition subject only to terms that are
keadaan segera dapat dijual dengan syarat-syarat usual and customary for sales of such assets and
yang biasa dan umum yang diperlukan dalam its sale must be highly probable. Based on
penjualan aset tersebut dan penjualannya harus management’s assessment on the HSM 2 plant’s
sangat mungkin terjadi. Berdasarkan penilaian condition and the equity agreement, HSM 2 plant
manajemen atas kondisi pabrik HSM 2 dan was not available for immediate sale in its present
perjanjian ekuitas tersebut, pabrik HSM 2 tidak condition subject only to terms that were usual and
berada dalam keadaan segera dapat dijual dengan customary and also its sale was not highly
syarat-syarat yang biasa dan umum yang probable as at 31 December 2021 and 1 January
diperlukan dan juga penjualannya tidak dalam 2021.
kondisi sangat mungkin terjadi pada tanggal
31 Desember 2021 dan 1 Januari 2021.
Hal tersebut menyebabkan aset dan liabilitas As a result, assets and liabilities related to HSM 2
terkait pabrik HSM 2 tidak dapat disajikan sebagai plant cannot be presented as assets and liabilities
aset dan liabilitas atas kelompok lepasan yang of disposal group classified as held for sale but
dimiliki untuk dijual, melainkan harus disajikan should be presented as fixed assets and long-term
sebagai aset tetap dan pinjaman jangka panjang. loans.
Penyesuaian ini menyebabkan penurunan saldo These adjustments decreased non-current assets
aset tidak lancar yang dikuasai untuk dijual dan held for sale and increased fixed assets balances
kenaikan saldo aset tetap masing-masing sebesar amounting to US$389,585 and US$389,585,
AS$389.585 dan AS$389.585 pada tanggal respectively, as of 1 January 2021. These
1 Januari 2021. Penyesuaian ini juga adjustments also decreased non-current assets
menyebabkan penurunan saldo aset tidak lancar held for sale and increased fixed assets balances
yang dikuasai untuk dijual dan kenaikan saldo aset amounting to US$448,208 and US$448,208
tetap masing-masing sebesar AS$448.208 dan respectively, as well as decreased liabilities of
AS$448.208, serta penurunan saldo liabilitas atas disposal group classified as held for sale (current
kelompok lepasan yang dimiliki untuk dijual and non-current portions), increased current
(bagian lancar dan tidak lancar), kenaikan saldo maturities of long-term loans and increased long-
pinjaman jangka panjang yang jatuh tempo dalam term loans, net of current maturities balances
waktu satu tahun dan kenaikan saldo pinjaman amounting to US$215,476, US$46,359 and
jangka panjang setelah dikurangi bagian yang US$169,117, respectively, as of 31 December
jatuh tempo dalam waktu satu tahun masing- 2021.
masing sebesar AS$215.476, AS$46.359 dan
AS$169.117 pada tanggal 31 Desember 2021.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
594
Page 597
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/186 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
51. PENYAJIAN KEMBALI LAPORAN KEUANGAN 51. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
c. Reklasifikasi sehubungan operasi yang c. Reclassification related to discontinued
dihentikan operations
Sehubungan penjualan 70% kepemilikan saham In connection with the sale of KSI's 70% ownership
KSI di KDL kepada PT CAP (Catatan 42 dan 53) interest in KDL to PT CAP (Notes 42 and 53), the
maka aset dan liabilitas KDL dalam laporan posisi assets and liabilities of KDL in the consolidated
keuangan konsolidasian diklasifikasikan sebagai statement of financial position are classified non-
aset tidak lancar dalam kelompok lepasan yang current assets held for sale and presented
dimiliki untuk dijual dan disajikan secara terpisah separately from the other assets and liabilities in
dari aset dan liabilitas lainnya dalam laporan posisi the consolidated statements of financial position.
keuangan konsolidasian. Pos-pos pada laporan Items in the consolidated statements of profit or
laba rugi dan penghasilan komprehensif lain loss and other comprehensive income related to
konsolidasian terkait dengan operasi yang discontinued operations are also presented
dihentikan juga disajikan terpisah dari operasi yang separately from continuing operations.
dilanjutkan.
Berdasarkan PSAK No. 58 “Aset Tidak Lancar Based on PSAK No. 58 “Non-current Assets Held
yang Dimiliki untuk Dijual dan Operasi yang for Sale and Discontinued Operations”, entities are
Dihentikan”, entitas disyaratkan untuk menyajikan required to present and disclose information that
dan mengungkapkan informasi yang membuat enables users of financial statements to evaluate
pengguna laporan keuangan mampu untuk the financial effects of discontinued operations and
mengevaluasi dampak keuangan dari operasi disposal of non-current assets. Accordingly, items
yang dihentikan dan pelepasan aset tidak lancar. in the consolidated statements of profit or loss and
Oleh sebab itu, pos-pos pada laporan laba rugi dan other comprehensive income for the year ended
penghasilan komprehensif lain konsolidasian 31 December 2021 related to discontinued
untuk tahun yang berakhir 31 Desember 2021 operations of KDL are also presented separately
terkait dengan operasi yang dihentikannya KDL from continuing operations.
juga disajikan terpisah dari operasi yang
dilanjutkan.
2022 Annual Report & Sustainability Report
595 PT Krakatau Steel (Persero) Tbk
Page 598
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/187 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
51. PENYAJIAN KEMBALI LAPORAN KEUANGAN 51. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Ringkasan atas dampak penyajian kembali atas A summary of the effects of the restatement on the
laporan posisi keuangan konsolidasian dan laporan Group’s consolidated statements of financial position
laba rugi dan penghasilan komprehensif lain and consolidated statement of profit or loss and other
konsolidasian Grup disajikan pada tabel di bawah ini: comprehensive income are set forth in the table below:
31 Desember/December 2021 1 Januari/January 2021
Dilaporkan Dilaporkan
sebelumnya/ Disajikan sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/ As previously Penyesuaian/ kembali/
reported Adjustment As restated reported Adjustment As restated
LAPORAN POSISI CONSOLIDATED
KEUANGAN STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap 1,772,431 448,208b) 2,220,639 1,801,434 389,585b) 2,191,019 Fixed assets
Aset tidak lancar yang Non-current
dikuasai untuk dijual 448,208 (448,208)b) - 389,585 (389,585)b) - assets held for sale
LIABILITAS JANGKA
PENDEK CURRENT LIABILITIES
Pinjaman jangka
panjang yang jatuh
tempo dalam waktu Current maturities of
satu tahun 564,825 46,359a) 611,184 63,632 - 63,632 long-term loans
Liabilitas atas kelompok Liabilities of disposal group
lepasan yang dimiliki classified as held for sale -
untuk dijual - bagian lancar 46,359 (46,359)a) - - - - current portion
LIABILITAS JANGKA NON-CURRENT
PANJANG LIABILITIES
Pinjaman jangka panjang,
setelah dikurangi bagian
yang jatuh tempo dalam Long-term loans,
waktu satu tahun 1,140,396 147,587a) 1,287,983 1,828,758 (52,943)a) 1,775,815 net of current maturities
Liabilitas atas kelompok Liabilities of disposal group
lepasan yang dimiliki untuk classified as held for sale -
dijual - bagian tidak lancar 169,117 (169,117)b) - - - - non-current portion
Liabilitas jangka panjang lain-lain,
setelah dikurangi bagian
yang jatuh tempo dalam Other long-term liabilites,
waktu satu tahun 216,682 (43,565)a) 173,117 152,147 (30,543)a) 121,604 net of current maturities
EKUITAS EQUITY
Akumulasi kerugian (2,270,720) 65,095a) (2,205,625) (2,340,062) 83,486a) (2,256,576) Accumulated losses
Jumlah ekuitas yang dapat
diatribusikan kepada Total equity attributable to
pemilik entitas induk 566,782 65,095a) 631,877 492,878 83,486 a) 576,364 owners of the parent entity
a) Penyesuaian untuk pengukuran kembali pinjaman bank a) Adjustment for remeasurement of bank loan
b) Penyesuaian untuk reklasifikasi aset dan liabilitas terkait pabrik HSM 2 yang b) Adjustment for reclassification of assets and liabilities related to HSM2 plant
sebelumnya diklasifikasikan sebagai kelompok lepasan yang dimiliki untuk dijual which previously classified as disposal group held for sale
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
596
Page 599
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/188 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
51. PENYAJIAN KEMBALI LAPORAN KEUANGAN 51. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Ringkasan atas dampak penyajian kembali atas A summary of the effects of the restatement on the
laporan posisi keuangan konsolidasian dan laporan Group’s consolidated statements of financial position
laba rugi dan penghasilan komprehensif lain and consolidated statement of profit or loss and other
konsolidasian Grup disajikan pada tabel di bawah ini: comprehensive income are set forth in the table below:
(lanjutan) (continued)
31 Desember/December 2021
Penyesuaian Penyesuaian
Dilaporkan untuk untuk
sebelumnya/ Catatan 51a/ Catatan 51c/ Disajikan
As previously Adjustment Adjustment kembali/
reported for Note 51a1) for Note 51c2) as restated
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENT OF
PENGHASILAN KOMPREHENSIF PROFIT OR LOSS AND OTHER
LAIN KONSOLIDASIAN COMPREHENSIVE INCOME
Pendapatan bersih 2,156,070 - (39,318) 2,116,752 Net revenue
Beban pokok pendapatan (1,950,654) - 35,923 (1,914,731) Cost of revenue
Laba bruto 205,416 - (3,395) 202,021 Gross profit
Beban penjualan (38,040) - 416 (37,624) Selling expenses
General and administrative
Beban umum dan administrasi (86,269) - 6,111 (80,158) expenses
Beban operasi lainnya, bersih (11,563) - (827) (12,390) Other operating expenses, net
Laba operasi 69,544 - 2,305 71,849 Operating profit
Keuntungan/(kerugian) atas Gain/(loss) on changes in
perubahan nilai wajar derivatif (4,865) - 731 (4,134) fair value of derivative
Biaya keuangan (121,414) (17,592) 745 (138,261) Finance cost
Bagian laba bersih dari entitas Share in net profit of
asosiasi dan ventura bersama 118,240 - (752) 117,488 associates and joint ventures
Laba selisih kurs, bersih 12,501 (799) (137) 11,565 Gain on foreign exchange, net
Pendapatan keuangan 5,291 - (29) 5,262 Finance income
Laba sebelum pajak final dan Profit before final tax and
beban pajak penghasilan 79,297 (18,391) 2,863 63,769 income tax expense
Pajak final (2,443) - - (2,443) Final tax
Laba sebelum pajak penghasilan 76,854 (18,391) 2,863 61,326 Profit before income tax
Beban pajak penghasilan (14,721) - 425 (14,296) Income tax expense
Laba tahun berjalan dari Profit for the year
operasi yang dilanjutkan 62,133 (18,391) 3,288 47,030 from continuing operations
OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
Rugi tahun berjalan dari Loss for the year from
operasi yang dihentikan - - (3,288) (3,288) discontinued operations
Laba tahun berjalan 62,133 (18,391) - 43,742 Profit for the year
1) Penyesuaian untuk pengukuran kembali pinjaman bank 1) Adjustment for remeasurement of bank loan
2) Penyesuaian untuk reklasifikasi sehubungan operasi yang dihentikan 2) Adjustment for reclassification related to discontinued operations
2022 Annual Report & Sustainability Report
597 PT Krakatau Steel (Persero) Tbk
Page 600
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/189 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
51. PENYAJIAN KEMBALI LAPORAN KEUANGAN 51. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Ringkasan atas dampak penyajian kembali atas A summary of the effects of the restatement on the
laporan posisi keuangan konsolidasian dan laporan Group’s consolidated statements of financial position
laba rugi dan penghasilan komprehensif lain and consolidated statement of profit or loss and other
konsolidasian Grup disajikan pada tabel di bawah ini: comprehensive income are set forth in the table below:
(lanjutan) (continued)
31 Desember/December 2021
Penyesuaian Penyesuaian
Dilaporkan untuk untuk
sebelumnya/ Catatan 51a/ Catatan 51c/ Disajikan
As previously Adjustment Adjustment kembali/
reported for Note 51a1) for Note 51c2) as restated
Penghasilan Other comprehensive
komprehensif lain income
OPERASI BERKELANJUTAN CONTINUING OPERATIONS
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi to profit or loss
(Defisit)/surplus revaluasi Revaluation (deficit)/surplus of
aset tetap 1,438 - (1,074) 364 fixed assets
Cadangan perubahan nilai wajar aset
keuangan pada nilai wajar 273 - (551) (278) Reserve for changes in fair value
Bagian atas penghasilan Share of other comprehensive
komprehensif lain dari entitas income of associates and
asosiasi dan ventura bersama 1,048 - - 1,048 joint ventures
Pengukuran kembali liabilitas imbalan Remeasurement of post-employment
pascakerja 4,564 - - 4,564 benefits liabilities
Pajak penghasilan terkait pos-pos
yang tidak akan direklasifikasi Income tax relating to items that will
ke laba rugi 1,953 - - 1,953 not be reclassified to profit or loss
Pos-pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi to profit or loss
Difference in foreign currency
Selisih kurs karena penjabaran laporan translation of the financial
keuangan entitas anak, entitas statements of subsidiaries,
asosiasi dan ventura bersama, bersih 1,803 - - 1,803 associates and joint ventures, net
Total comprehensive
Jumlah laba komprehensif income for continuing
dari operasi yang dilanjutkan 73,212 - (1,625) 9,454 operation
OPERASI YANG DIHENTIKAN DISCONTINUED OPERATIONS
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi to profit or loss
Surplus revaluasi Revaluation surplus of
aset tetap - - 1,074 1,074 fixed assets
Cadangan perubahan nilai wajar aset
keuangan pada nilai wajar - - 551 551 Reserve for changes in fair value
- - 1,625 1,625
Total comprehensive
Jumlah laba komprehensif income for discontinued
dari operasi yang dihentikan 73,212 - 1,625 9,454 operation
Jumlah penghasilan Total comprehensive
komprehensif tahun berjalan 73,212 (18,391) - 54,821 income for the year
1) Penyesuaian untuk pengukuran kembali pinjaman bank 1) Adjustment for remeasurement of bank loan
2) Penyesuaian untuk reklasifikasi sehubungan operasi yang dihentikan 2) Adjustment for reclassification related to discontinued operations
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
598
Page 601
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/190 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
51. PENYAJIAN KEMBALI LAPORAN KEUANGAN 51. RESTATEMENT OF THE CONSOLIDATED
KONSOLIDASIAN (lanjutan) FINANCIAL STATEMENTS (continued)
Ringkasan atas dampak penyajian kembali atas A summary of the effects of the restatement on the
laporan posisi keuangan konsolidasian dan laporan Group’s consolidated statements of financial position
laba rugi dan penghasilan komprehensif lain and consolidated statement of profit or loss and other
konsolidasian Grup disajikan pada tabel di bawah ini: comprehensive income are set forth in the table below:
(lanjutan) (continued)
31 Desember/December 2021
Penyesuaian Penyesuaian
Dilaporkan untuk untuk
sebelumnya/ Catatan 51a/ Catatan 51c/ Disajikan
As previously Adjustment Adjustment kembali/
reported for Note 51a1) for Note 51c2) as restated
Laba/(rugi) tahun berjalan yang Profit/(loss) for the year
dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 62,825 (18,391) - 44,434 Owners of the parent entity
Kepentingan non-pengendali (692) - - (692) Non-controlling interests
Jumlah 62,133 (18,391) - 43,742 Total
Jumlah (kerugian)/penghasilan
komprehensif tahun berjalan Total comprehensive (loss)/income
yang dapat diatribusikan kepada: for the year attributable to:
Pemilik entitas induk 73,904 (18,391) - 55,513 Owners of the parent entity
Kepentingan non-pengendali (692) - - (692) Non-controlling interests
Jumlah 73,212 (18,391) - 54,821 Total
Jumlah penghasilan/(kerugian)
komprehensif tahun berjalan Total comprehensive income/(loss)
yang dapat diatribusikan kepada for the year attributable to
pemilik entitas induk: owners of the parent entity:
- Dari operasi yang dilanjutkan 73,904 (18,391) 1,663 57,176 Continuing operations –
- Dari operasi yang dihentikan - - (1,663) (1,663) Discontinued operations -
Jumlah 73,904 (18,391) - 55,513 Total
Laba/(rugi) per saham dasar Basic earnings/(loss) per share
yang dapat diatribusikan kepada attributable to owners
pemilik entitas induk of the parent entity:
(dalam Dolar AS penuh) (in full US Dollar amount)
-Dari operasi yang dilanjutkan 0.0032 0.0025 Continuing operations-
-Dari operasi yang dihentikan - (0.0002) Discontinued operations-
Jumlah 0.0032 0.0023 Total
Laba/(rugi) per saham dilusian Diluted earnings/(loss) per share
yang dapat diatribusikan kepada attributable to owners
pemilik entitas induk of the parent entity:
(dalam Dolar AS penuh) (in full US Dollar amount)
-Dari operasi yang dilanjutkan 0.0025 0.0019 Continuing operations-
-Dari operasi yang dihentikan - (0.0001) Discontinued operations-
Jumlah 0.0025 0.0018 Total
1) Penyesuaian untuk pengukuran kembali pinjaman bank 1) Adjustment for remeasurement of bank loan
2) Penyesuaian untuk reklasifikasi sehubungan operasi yang dihentikan 2) Adjustment for reclassification related to discontinued operations
2022 Annual Report & Sustainability Report
599 PT Krakatau Steel (Persero) Tbk
Page 602
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/191 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
52. PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG 52. SUSPENSION OF DEBT PAYMENT OBLIGATIONS
(“PKPU”) PT KE (“PKPU”) OF PT KE
Pada tanggal 26 Juli 2022, PT KE terdaftar di On 26 July 2022, PT KE was registered with the Central
Pengadilan Negeri Jakarta Pusat sebagai termohon Jakarta District Court as a respondent in the case
dalam perkara PKPU dengan nomor perkara PKPU in accordance with case number
190/Pdt.Sus.PKPU/2022/PN.Niaga.Jkt.Pst. Proses 190/Pdt.Sus.PKPU/2022/PN.Niaga.Jkt.Pst. The PKPU
PKPU dimulai pada tanggal 26 Juli 2022 dan berakhir process of PT KE started on 26 July 2022 and ended
dengan keputusan Homologasi tertanggal 13 Maret with a Homologation decision on 13 March 2023, which
2023, keputusan tersebut tertuang dalam Rencana set out in the Composition Plan, covering the 2
Perdamaian yang mencakup 2 skema penyelesaian settlement schemes with creditors, are as follows:
dengan para kreditur, sebagai berikut:
- Konversi utang menjadi saham (“DES”) PT KE; dan - Debt to equity swap (“DES”) of PT KE; and
- Restrukturisasi utang. - Debt restructuring.
Pada skema penyelesaian melalui DES, jumlah utang In the settlement scheme through DES, the amount of
yang harus dikonversi menjadi saham sebesar debt that must be converted into shares is Rp1,735,891
Rp1.735.891 juta setara dengan AS$111.332. Seluruh million equivalent to US$111,332. The entire amount of
jumlah utang tersebut mewakili skema penyelesaian the debt represents a settlement scheme for creditors
untuk kreditor entitas induk, kreditor entitas of the parent entity, creditors of entities under common
sepengendali dan kreditor pihak ketiga. control and creditors of third parties.
Jumlah utang yang dikonversi menjadi saham untuk Total debt converted into equity for the parent entity,
entitas induk, entitas sepengendali dan pihak ketiga entities under common control and third parties is
masing-masing sebesar Rp1.483.867 juta setara amounting to Rp1,483,867 million equivalent to
dengan AS$95.168 atau 86% dari jumlah utang yang US$95,168 or 86% of total debt converted into equity,
dikonversi menjadi saham, Rp37.590 juta setara Rp37,590 million equivalent to US$2,411 or 2% of total
dengan AS$2.411 atau 2% dari jumlah utang yang debt converted into equity and Rp214,434 million
dikonversi menjadi saham dan Rp214.434 juta setara equivalent to US$13,753 or 12% from total debt
dengan AS$13.753 atau 12% dari jumlah utang yang converted into equity, respectively.
dikonversi menjadi saham.
Pada skema penyelesaian melalui restrukturisasi In the settlement scheme through debt restructuring,
utang, jumlah utang dibayarkan secara cicilan sebesar the total debt is paid in instalments of Rp82,765 million
Rp82.765 juta setara dengan AS$5.308. Seluruh equivalent to US$5,308. The entire amount of the debt
jumlah utang tersebut mewakili skema penyelesaian represents a settlement scheme for creditors of entities
untuk kreditor entitas sepengendali dan kreditor pihak under common control and third parties creditors.
ketiga.
Jumlah utang yang dibayarkan dengan skema The total payables paid under the debt restructuring
restrukturisasi utang untuk entitas sepengendali dan scheme for entities under common control and third
pihak ketiga masing-masing sebesar Rp4.796 juta parties are amounting to Rp4,796 million equivalent to
setara dengan AS$308 dan Rp77.969 juta setara US$308 and Rp77,969 million or the equivalent of
dengan AS$5.000. US$5,000, respectively.
Penyelesaian skema fasilitas pinjaman kas untuk Completing the cash loan facility scheme for separatist
kreditur separatis dilakukan sesuai dengan ketentuan creditors is carried out per the terms and conditions in
dan syarat di dalam Master Restructuring Agreement the Master Restructuring Agreement (“MRA”). The
(“MRA”). Untuk penyelesaian skema fasilitas non-kas settlement of non-cash facility schemes or bank
atau bank garansi untuk kreditur separatis akan guarantees for separatist creditors will be carried out in
dilakukan apabila terjadi klaim. Klaim akan dibayarkan case of a claim. Claims will be paid by the guarantor
oleh penjamin dengan sumber dana yang berasal dari with the source of funds originating from the debtor's
cash collateral milik debitur di rekening penjamin. cash collateral in the guarantor's account.
Penyelesaian kreditur preferen dilakukan dengan Settlement of preferred creditors is carried out by
pembayaran skema angsuran atau pembayaran payment of instalment schemes or one-time payments
sekaligus yang dilakukan dalam periode paling lambat which are made within a period of no later than two
dua tahun yang dimulai pada bulan Desember 2023. years starting in December 2023.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
600
Page 603
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/192 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
52. PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG 52. SUSPENSION OF DEBT PAYMENT OBLIGATIONS
(“PKPU”) PT KE (lanjutan) (“PKPU”) OF PT KE (continued)
Sampai dengan tanggal laporan keuangan konsolidasi As of the issuance date of these consolidated financial
ini diterbitkan, PT KE sedang mengusahakan untuk statements, PT KE managed to obtain approval from
mendapatkan persetujuan dari Kementerian BUMN the Ministry of State-owned Enterprises regarding the
terkait dengan konversi utang menjadi saham. Selain conversion of debt into equity. In addition, PT KE is
itu, PT KE juga sedang menunggu Putusan Kasasi also awaiting the Cassation Decision regarding the
berkaitan dengan Pengajuan Kasasi atas Rencana Submission of Cassation on the Homologation Plan
Perdamaian yang telah disahkan oleh Pengadilan which has been approved by the Central Jakarta
Negeri Jakarta Pusat. Manajemen berpendapat bahwa District Court. Management believes that the two
kedua peristiwa tersebut tidak akan berdampak events will not have a material impact on the
material terhadap laporan keuangan konsolidasi Grup consolidated financial statements of the Group.
secara material.
53. PERISTIWA SETELAH PERIODE PELAPORAN 53. EVENTS AFTER THE REPORTING PERIOD
Perusahaan The Company
Perubahan susunan Komisaris dan Direksi Changes in the composition of Commissioner and
Directors
Pada tanggal 27 Januari 2023, terdapat perubahan On 27 January 2023, there were changes in the
susunan Komisaris dan Direksi Perusahaan composition of the Company’s Commissioner and
sebagaimana tertuang dalam Akta Notaris No. 115 Directors as stipulated within Notarial Deed No. 115
tanggal 27 Januari 2023 yang dibuat oleh Notaris Jose dated 27 January 2023 of Jose Dima Satria, S.H.,
Dima Satria, S.H., M.Kn. Oleh karenanya, susunan M.Kn. Therefore, the composition of the Company’s
Komisaris dan Direktur Perusahaan pada tanggal Commissioner and Directors as at the completion date
penyelesaian laporan keuangan adalah sebagai of the financial statements is as follows:
berikut:
Dewan Komisaris Board of Commissioners
Komisaris Utama Suhanto President Commissioner
Komisaris I Gusti Putu Suryawirawan Commissioner
Komisaris Yudha Mediawan Commissioner
Komisaris Independen Isfan Fajar Satryo Independent Commissioner
Komisaris Independen David Pajung Independent Commissioner
Komisaris Independen Tjuk Agus Minahasa Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama Purwono Widodo President Director
Direktur SDM Sriyani Puspa Kinasih HR Director
Direktur Keuangan dan Finance and
Manajemen Risiko Tardi Risk Management Director
Direktur Komersial Melati Sarnita Commercial Director
Direktur Infrastruktur dan Infrastructure and
Penunjang Bisnis Djoko Muljono Business Support Director
Direktur Pengembangan Bisnis Business and Portfolio
dan Portofolio Agus Nizar Vidiansyah Development Director
2022 Annual Report & Sustainability Report
601 PT Krakatau Steel (Persero) Tbk
Page 604
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/193 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
53. PERISTIWA SETELAH PERIODE PELAPORAN 53. EVENTS AFTER THE REPORTING PERIOD
(lanjutan) (continued)
Perusahaan (lanjutan) The Company (continued)
Perubahan susunan Komite Audit Change in the composition of Audit Committee
Pada tanggal 27 Maret 2023, terdapat perubahan On 27 March 2023, there were changes in the
susunan Komite Audit Perusahaan sebagaimana composition of the Company’s Audit Committee as
tertuang dalam Keputusan Dewan Komisaris No. KEP- stipulated within Decision of the Board of
32/KOM-KS/III/2023. Oleh karenanya, susunan Komite Commissioners No. KEP-32/KOM-KS/III/2023.
Audit Perusahaan pada tanggal penyelesaian laporan Therefore, the composition of the Company’s Audit
keuangan konsolidasian adalah sebagai berikut: Committee as at the completion date of the
consolidated financial statements is as follows:
Ketua Tjuk Agus Minahasa Chairman
Anggota David Pajung Member
Anggota Djadja Sukirman Member
Anggota Bea Rejeki Tirtadewi Member
Korsleting fasilitas HSM 1 HSM 1 facility short circuit
Pada tanggal 5 Mei 2023, Perusahaan telah mengalami On 5 May 2023, the Company experienced a short
korsleting yang menyebabkan timbulnya api pada salah circuit that sparked fire in one part of the HSM 1 facility
satu bagian fasilitas pabrik HSM 1 yang berlokasi di at Kawasan Industri Krakatau Steel, which caused the
Kawasan Industri Krakatau Steel, sehingga Company to be unable to produce HRC from the HSM
Perusahaan tidak dapat memproduksi HRC dari facility. This also had an impact on the Company's
fasilitas pabrik HSM. Hal ini juga berdampak pada financial and operational conditions (Note 50). The
terganggunya kondisi keuangan dan operasional Company has reported to the lenders (loan
Perusahaan (Catatan 50). Perusahaan telah restructuring), Ministry of Finance/SMI (OWK fund) and
melaporkan kepada pemberi pinjaman (restrukturisasi OJK on 23 May 2023, 25 May 2023 and
pinjaman), Kementerian Keuangan/SMI (Dana OWK) 31 May 2023, respectively. As of the completion date
dan OJK masing-masing pada tanggal 23 Mei 2023, of these consolidated statements, the company is still
25 Mei 2023 dan 31 Mei 2023. Sampai dengan tanggal estimating the value of the loss from this incident.
penyelesaian laporan keuangan konsolidasian,
Perusahaan masih melakukan estimasi nilai kerugian
atas kejadian tersebut.
KBI mulai beroperasi KBI commenced operation
Pada bulan Januari 2023, KBI, entitas anak yang baru In January 2023, KBI, a new subsidiary established by
didirikan oleh Perusahaan untuk mengoperasikan the Company to operate Cold Rolling Mill plant has
pabrik Cold Rolling Mill telah memproduksi Cold Rolled commercially produced Cold Rolled Coil.
Coil secara komersial.
PT KSI PT KSI
Fasilitas pinjaman SMI kepada PT KSI SMI loan facility to PT KSI
Pada tanggal 3 Januari 2023, PT KSI telah melakukan On 3 January 2023, PT KSI made drawdown of all
penarikan atas seluruh limit yang tersedia dari available limits from the Financing Agreement and Line
Perjanjian Pembiayaan dan Perjanjian Line Facility Facility Agreement Based on MMQ Principle from SMI
Berdasarkan Prinsip MMQ dari SMI yang disajikan di presented in the “Significant Agreements” amounting to
bagian “Perjanjian Signifikan” sebesar Rp700.000 juta Rp700,000 million (equivalent to US$44,895) and
(setara dengan AS$44.895) dan Rp300.000 juta Rp300,000 million (equivalent to US$19,241),
(setara dengan AS$19.241). respectively.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
602
Page 605
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/194 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
53. PERISTIWA SETELAH PERIODE PELAPORAN 53. EVENTS AFTER THE REPORTING PERIOD
(lanjutan) (continued)
PT KSI (lanjutan) PT KSI (continued)
Divestasi PT KDL PT KDL divestment
Berdasarkan Akta Pengambilalihan Saham (“APS”) Based on Akta Pengambilalihan Saham (“APS”) No. 88
No. 88 tanggal 27 Februari 2023, PT KSI setuju untuk dated 27 February 2023, PT KSI agreed to sell
menjual 70% kepemilikan saham PT KDL senilai Rp2,255,000 million for 70% of PT KDL's shares
Rp2.255.000 juta kepada PT CAP sebagaimana ownership PT CAP as stipulated in the CSPA. The
disebutkan di CSPA. Pembayaran tersebut telah payment was received by PT KSI on the signing date
diterima oleh PT KSI pada tanggal penandatanganan of the APS and was fully transferred to the Company
APS, dan diserahkan sepenuhnya kepada Perusahaan on 28 February 2023.
pada tanggal 28 Februari 2023.
Berkaitan dengan hal di atas, Perusahaan, PT KSI, In relation to the above, the Company, PT KSI, PT CAP
PT CAP dan PT KDL juga menandatangani Perjanjian and PT KDL also signed a Shareholders’ Agreement
Para Pemegang Saham (“SHA”) yang mengatur (“SHA”) which regulates the composition,
susunan, tanggungjawab, dan mekanisme responsibilities and mechanism for the organisation of
penyelenggaraan PT KDL pada 3 Januari 2023. PT KDL on 3 January 2023.
PT KSI juga wajib untuk memenuhi syarat-syarat PT KSI was also required to fulfil the following
dibawah ini selambat-lambatnya pada 30 Juni 2023: requirements no later than 30 June 2023:
- Menyediakan dokumentasi penentuan transfer - Make available the transfer pricing documentation
pricing untuk periode 31 Desember 2018 hingga for the period 31 December 2018 to 31 December
31 Desember 2022; 2022;
- Menyiapkan dan menyediakan kertas kerja - Prepare and make available a proper tax
rekonsiliasi pajak yang benar untuk periode reconciliation working paper for period of
31 Desember 2018 hingga 31 Desember 2022 31 December 2018 to 31 December 2022 along
beserta dokumen pendukungnya; dan with its supporting documents; and
- Menyiapkan dan menyediakan perhitungan ulang - Prepare and make available a proper
kertas kerja PPN masukan yang tepat untuk recalculation of input VAT’s working paper for the
periode 31 Desember 2018 hingga 31 Desember period of 31 December 2018 to 31 December
2022. 2022.
Jika dikarenakan kesalahan PT KSI, salah satu syarat If due to PT KSI’s fault, any conditions set out above
yang ditetapkan di atas gagal untuk dipenuhi dalam fail to be satisfied within the prescribed timeline, then
waktu yang ditentukan, maka PT CAP memiliki opsi PT CAP shall have the option to impose a penalty in
untuk mengenakan denda sebesar-besarnya 25% dari the maximum amount of 25% of the consideration of
harga saham yang dijual. shares sold.
Pada tanggal penyelesaian laporan keuangan As at the date of the completion of the consolidated
konsolidasian ini, PT KSI sedang berupaya untuk financial statements, PT KSI is in the process to fulfil
memenuhi syarat-syarat diatas. the above requirements.
Divestasi PT KTI PT KTI divestment
Berdasarkan Akta Jual Beli Saham (“AJB”) No. 90 Based on Akta Jual Beli Saham (“AJB”) No. 90 dated
tanggal 27 Februari 2023, PT CAP setuju untuk 27 February 2023, PT CAP agreed to pay Rp985,000
membayar Rp985.000 juta untuk 49% kepemilikan million to PT KSI for 49% of PT KTI’s shares as
saham PT KTI kepada PT KSI sebagaimana stipulated in the CSPA. The payment was received by
disebutkan di CSPA. Pembayaran tersebut telah PT KSI on the signing date of the APS and was fully
diterima oleh PT KSI pada tanggal penandatanganan transferred to the Company on 28 February 2023.
APS, dan diserahkan sepenuhnya kepada Perusahaan
tanggal 28 Februari 2023.
2022 Annual Report & Sustainability Report
603 PT Krakatau Steel (Persero) Tbk
Page 606
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/195 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
53. PERISTIWA SETELAH PERIODE PELAPORAN 53. EVENTS AFTER THE REPORTING PERIOD
(lanjutan) (continued)
PT KSI (lanjutan) PT KSI (continued)
Divestasi PT KTI (lanjutan) PT KTI divestment (continued)
Berkaitan dengan hal di atas, Perusahaan, PT KSI, PT In relation to the matters above, the Company, PT KSI,
CAP, dan PT KTI juga menandatangani SHA yang PT CAP, and PT KTI also signed the SHA which
mengatur susunan, tanggungjawab, dan mekanisme regulates the composition, responsibilities, and
penyelenggaraan PT KTI pada 3 Januari 2023. mechanism for the organisation of PT KTI on 3 January
Mekanisme tersebut menyebabkan PT KSI dan PT 2023. The mechanism causes PT KSI and PT CAP to
CAP dianggap memiliki pengendalian bersama atas PT be deemed to have joint control over PT KTI.
KTI.
Berdasarkan SHA, PT KSI masih memiliki hak untuk Based on SHA, PT KSI has the right to negotiate the
menegosiasikan mekanisme penyelenggaraan yang existing organisation mechanism with PT CAP. As of
ada dengan PT CAP. Pada tanggal penyelesaian the completion date of these consolidated financial
laporan keuangan konsolidasian ini, PT KSI belum statements, PT KSI has not exercised its negotiating
menggunakan hak negosiasinya. rights.
Dikarenakan PT KSI belum pasti kehilangan Because it is uncertain that PT KSI will lose its control
pengendalian atas PT KTI karena berdasarkan SHA over PT KTI due to based on SHA PT KSI has a right
masih memiliki hak untuk menegosiasikan perubahan to negotiate the change in the organisation mechanism
mekanisme penyelenggaran, pada 31 Desember 2022, as at 31 December 2022, the Group did not recognise
Grup tidak mencatat aset dan liabilitas PT KTI sebagai the assets and liabilities of PT KTI as assets and
aset dan liabilitas yang dikuasai untuk dijual. liabilities held for sale.
PT KSI juga wajib untuk memenuhi syarat-syarat PT KSI is also required to fulfil the following
dibawah ini selambat-lambatnya pada 30 Juni 2023: requirements no later than 30 June 2023:
- Menyediakan dokumentasi penentuan transfer - Make available the transfer pricing documentation
pricing untuk periode 31 Desember 2018 hingga for the period 31 December 2018 to 31 December
31 Desember 2022; 2022;
- Menyiapkan dan menyediakan kertas kerja - Prepare and make available a proper tax
rekonsiliasi pajak yang benar untuk periode reconciliation working paper for the period of
31 Desember 2018 hingga 31 Desember 2022 31 December 2018 to 31 December 2022 along
beserta dokumen pendukungnya; dan with its supporting documents; and
- Menyiapkan dan menyediakan perhitungan ulang - Prepare and make available a proper
kertas kerja PPN masukan yang tepat untuk recalculation of input VAT’s working paper for
periode 31 Desember 2018 hingga 31 Desember period of 31 December 2018 to 31 December
2022. 2022.
Jika dikarenakan kesalahan PT KSI, salah satu syarat If due to PT KSI’s fault, any conditions set out above fail
yang ditetapkan di atas gagal untuk dipenuhi dalam to be satisfied within the prescribed timeline, then PT
waktu yang ditentukan, maka PT CAP memiliki opsi CAP shall have the option to impose a penalty in the
untuk mengenakan denda sebesar-besarnya 25% dari maximum amount of 25% of the consideration of
harga saham yang dijual. shares sold.
Pada tanggal penyelesaian laporan keuangan As at the completion date of the issuance of the
konsolidasian ini, PT KSI sedang berupaya dan yakin consolidated financial statements, PT KSI believes and
untuk memenuhi syarat-syarat diatas. is in the process to fulfil the above requirements.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
604
Page 607
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/196 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
53. PERISTIWA SETELAH PERIODE PELAPORAN 53. EVENTS AFTER THE REPORTING PERIOD
(lanjutan) (continued)
PT KDL PT KDL
Fasilitas Kredit BCA Loan Facilities from BCA
Berdasarkan Surat Pemberitahuan Pemberian Kredit Based on Credit Approval Letter (“SPPK”) No.
(“SPPK”) No. 10333/GBK/2023 tanggal 5 Juni 2023, BCA 10333/GBK/2023 dated 5 June 2023, BCA has agreed
telah setuju untuk memberikan PT KDL sejumlah fasilitas to grant PT KDL the loan facilities as follows:
kredit sebagai berikut:
1. Kredit Investasi dengan plafon sebesar AS$50.000 1. Investment Credit with a plafond of US$50,000 to
untuk pembiayaan akuisisi 35% saham PT KPE; finance the acquisition of 35% of PT KPE’s shares.
2. Kredit Lokal dengan plafon sebesar Rp50.000 juta 2. Local Credit with a plafond of Rp50,000 million as
sebagai modal kerja; dan a working capital.
3. Kredit Multi Fasilitas dengan plafon sebesar 3. Multi Facilities Credit with a plafond of US$40,000.
AS$40.000.
Fasilitas di atas dijamin oleh negative pledge atas seluruh Those facilities are provisioned by a negative pledge of
aset PT KDL, atau minimal equal treatment dengan all assets of PT KDL, or minimal equal treatment with the
kreditur lainnya. other creditors.
PT KDL telah menggunakan fasilitas ini sebesar PT KDL has used US$46,426 of this facility to purchase
AS$46.426 untuk pembelian saham PT KPE di bawah ini. PT KPE's shares below.
Perjanjian Jual Beli Saham dengan Posco International Shares Sales and Purchase Agreement with Posco
Corporation International Corporation
Berdasarkan Perjanjian Jual Beli Saham tanggal 8 Juni Based on the Shares Sales and Purchase Agreement
2023 antara Posco International Corporation (sebelumnya dated 8 June 2023 between Posco International
PEC) dan PT KDL, PT KDL membeli 29.085.000 lembar Corporation (formerly PEC) and PT KDL, PT KDL
saham PT KPE yang setara dengan 35% kepemilikan dari purchased 29,085,000 shares which are equal to 35%
Posco International Corporation senilai AS$46.426. ownership from Posco International Corporation
Pembayaran penuh atas transaksi ini telah dilakukan pada amounting to US$46,426. The consideration was fully
9 Juni 2023. paid on 9 June 2023.
54. INFORMASI KEUANGAN TAMBAHAN 54. SUPPLEMENTARY FINANCIAL INFORMATION
Informasi keuangan tambahan pada catatan ini adalah The supplementary financial information on this note
informasi keuangan PT Krakatau Steel (Persero) Tbk represents financial information of PT Krakatau Steel
(entitas induk saja) pada dan untuk tahun yang (Persero) Tbk (parent entity only) as at and for the
berakhir pada tanggal 31 Desember 2022, years ended 31 December 2022, 31 December 2021,
31 Desember 2021, dan 1 Januari 2021, yang dan 1 January 2021, which presents the Company’s
menyajikan investasi Perusahaan pada entitas anak investments in subsidiaries under the equity method,
berdasarkan metode ekuitas dan bukan dengan as opposed to the consolidation method and
metode konsolidasi serta investasi Perusahaan pada investments in associates and joint venture under the
entitas asosiasi dan ventura bersama berdasarkan equity method as permitted by the standard.
metode ekuitas seperti diperbolehkan oleh standar.
2022 Annual Report & Sustainability Report
605 PT Krakatau Steel (Persero) Tbk
Page 608
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/197 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
54. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 54. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 Desember/ 31 Desember/ 1 Januari/
December December January
2022 2021* 2021*
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 24,339 12,575 50,071 Cash and cash equivalents
Kas dan deposito berjangka yang
dibatasi penggunaannya - Restricted cash and time
bagian lancar 66,957 208,864 235,299 deposits - current portion
Piutang usaha Trade receivables
- Pihak ketiga 87,454 114,683 114,419 Third parties -
- Pihak berelasi 47,188 73,566 71,948 Related parties -
Piutang lain-lain Other receivables
- Pihak ketiga 32,903 29,087 346 Third parties -
- Pihak berelasi 138,485 48,810 39,449 Related parties -
Persediaan 175,640 279,613 130,199 Inventories
Uang muka dan beban dibayar di muka Advances and prepaid expenses
- bagian lancar 30,646 27,008 17,603 - current portion
Pajak dibayar di muka - bagian lancar 15 17 1,397 Prepaid taxes - current portion
603,627 794,223 660,731
Aset tidak lancar yang Non-current
dikuasai untuk dijual 70,691 - - assets held for sale
Jumlah aset lancar 674,318 794,223 660,731 Total current asset
ASET TIDAK LANCAR NON-CURRENT ASSETS
Estimasi tagihan pajak 9,288 2,086 2,082 Estimated claims for tax refund
Aset keuangan pada nilai wajar melalui Financial assets at fair value through
penghasilan komprehensif lain 5,351 5,351 5,078 other comprehensive income
Investasi pada entitas anak, entitas Investments in subsidiaries,
asosiasi dan ventura bersama 1,210,809 1,008,099 612,664 associates and joint venture
Aset pajak tangguhan 21,610 135,886 227,556 Deferred tax assets
Aset tetap 1,052,413 1,626,223 1,633,493 Fixed assets
Properti investasi 43,579 43,579 43,579 Investment properties
Piutang jangka panjang 10,495 18,797 18,023 Long-term receivables
Kas dan deposito berjangka yang
dibatasi penggunaannya - Restricted cash and time
bagian tidak lancar 1,153 9,353 12,875 deposits - non-current portion
Uang muka dan beban dibayar Advances and prepaid
dimuka - bagian tidak lancar 5,782 expenses - non-current portion
Aset tidak lancar lain-lain 10,728 10,430 14,679 Other non-current assets
Jumlah aset tidak lancar 2,365,426 2,859,804 2,575,811 Total non-current assets
JUMLAH ASET 3,039,744 3,654,027 3,236,542 TOTAL ASSETS
*) Disajikan kembali *) As restated
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
606
Page 609
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/198 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
54. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 54. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENTS OF FINANCIAL POSITION
(continued)
31 Desember/ 31 Desember/ 1 Januari/
December December January
2022 2021* 2021*
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman jangka pendek 94,943 222,706 243,801 Short-term loans
Utang usaha Trade payables
- Pihak ketiga 66,992 145,053 58,361 Third parties -
- Pihak berelasi 147,716 73,254 49,996 Related parties -
Utang lain-lain Other payables
- Pihak ketiga 7,694 10,400 137 Third parties -
- Pihak berelasi 23,154 54,738 31,609 Related parties -
Liabilitas derivatif - 174,259 170,161 Derivative liability
Utang pajak 5,137 6,428 5,792 Taxes payable
Beban akrual 16,815 40,291 31,398 Accrued expenses
Liabilitas imbalan kerja jangka Short-term employee benefits
pendek 27,383 21,879 27,450 liabilities
Pendapatan diterima di muka 27,686 37,104 17,164 Unearned revenue
Obligasi wajib konversi 110,502 - - Mandatory convertible bonds
Bagian pinjaman jangka panjang
yang jatuh tempo dalam waktu Current maturities of long-term
satu tahun 1,461,045 552,713 42,368 loans
Bagian liabilitas sewa yang jatuh tempo
dalam waktu satu tahun 409 723 801 Current maturities of lease liabilities
Bagian liabilitas jangka panjang
lain-lain yang jatuh tempo dalam Current maturities of
waktu satu tahun 125,888 1,178 1,363 other long-term liabilities
Jumlah liabilitas jangka pendek 2,115,364 1,340,726 680,401 Total current liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Obligasi wajib konversi - 114,966 107,583 Mandatory convertible bonds
Pinjaman jangka panjang, setelah
dikurangi bagian yang jatuh Long-term loans, net of current
tempo dalam waktu satu tahun - 1,157,654 1,616,702 maturities
Liabilitas sewa, setelah dikurangi
bagian yang jatuh tempo dalam Lease liabilities, net of
waktu satu tahun 835 134 937 current maturities
Liabilitas imbalan kerja jangka Long-term employee benefits
panjang 77,729 91,632 89,929 liabilities
Liabilitas jangka panjang lain-lain,
setelah dikurangi bagian yang jatuh Other long-term liabilities,
tempo dalam waktu satu tahun 57,677 144,688 105,040 net of current maturities
Jumlah liabilitas jangka panjang 136,241 1,509,074 1,920,191 Total non-current liabilities
JUMLAH LIABILITAS 2,251,605 2,849,800 2,600,592 TOTAL LIABILITIES
*) Disajikan kembali *) As restated
2022 Annual Report & Sustainability Report
607 PT Krakatau Steel (Persero) Tbk
Page 610
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/199 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
54. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 54. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENTS OF FINANCIAL POSITION
(continued)
31 Desember/ 31 Desember/ 1 Januari/
December December January
2022 2021* 2021*
EKUITAS EQUITY
Ekuitas yang dapat diatribusikan Equity attributable to owners
kepada pemilik entitas induk of the parent entity
Modal saham Share capital
Nilai nominal Rp500 (nilai penuh) Par value Rp500 (full amount)
per saham per share
Modal dasar - 40.000.000.000 Authorised capital - 40,000,000,000
saham yang terdiri dari 1 saham shares which consist of 1 Series A
Seri A Dwiwarna dan Dwiwarna share and
39.999.999.999 39,999,999,999
saham Seri B Series B shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 19.346.396.900 saham 19,346,396,900 shares which
yang terdiri dari 1 saham Seri A consist of 1 Series A Dwiwarna
Dwiwarna dan 19.346.396.899 share and 19,346,396,899
saham Seri B 987,573 987,573 987,573 Series B shares
Tambahan modal disetor, bersih 268,887 270,217 172,314 Additional paid-in capital, net
Penghasilan komprehensif lain 1,357,278 1,424,953 1,474,862 Other comprehensive income
Retained earning/
Saldo laba/(akumulasi kerugian) (accumulated losses)
Saldo laba dicadangkan 146,834 146,834 146,834 Retained earnings - appropriated
Akumulasi kerugian (1,972,433) (2,025,350) (2,145,633) Accumulated losses
JUMLAH EKUITAS 788,139 804,227 635,950 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 3,039,744 3,654,027 3,236,542 EQUITY
*) Disajikan kembali *) As restated
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
608
Page 611
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/200 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
54. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 54. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
2022 2021*
Pendapatan bersih 1,909,573 1,783,196 Net revenue
Beban pokok pendapatan (1,828,002) (1,691,783) Cost of revenue
Laba bruto 81,571 91,413 Gross profit
Beban penjualan (26,481) (29,866) Selling expenses
Beban umum dan administrasi (40,359) (52,485) General and administrative expenses
Beban operasi lainnya, bersih (34,827) (12,980) Other operating expenses, net
Rugi operasi (20,096) (3,918) Operating loss
Keuntungan/(kerugian) atas Gain/(loss) on changes in
perubahan nilai wajar derivatif 174,259 (4,097) fair value of derivative
Biaya keuangan (153,464) (134,635) Finance costs
Keuntungan dari transaksi Gain on in-kind HSM 2
inbreng HSM 2 49,043 - transaction
Beban non-operasi lainnya (14,351) - Other non-operating expenses
Bagian laba bersih dari entitas anak, Share in net profit of subsidiaries
entitas asosiasi, dan ventura bersama 86,137 182,170 associates and joint ventures
Laba selisih kurs, bersih 25,987 11,082 Gain on foreign exchange, net
Pendapatan keuangan 20,404 15,993 Finance income
Laba sebelum pajak penghasilan 167,919 66,595 Profit before income tax
Beban pajak penghasilan (114,335) (8,514) Income tax expense
Laba tahun berjalan 53,584 58,081 Profit for the year
*) Disajikan kembali *) As restated
2022 Annual Report & Sustainability Report
609 PT Krakatau Steel (Persero) Tbk
Page 612
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/201 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
54. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 54. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN (lanjutan) COMPREHENSIVE INCOME (continued)
2022 2021
(Kerugian)/penghasilan
komprehensif lain Other comprehensive (loss)/income
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi to profit or loss
(Defisit)/surplus revaluasi Revaluation (deficit)/surplus of
aset tetap (23,510) 2,413 fixed assets
Cadangan perubahan nilai wajar aset
keuangan pada nilai wajar 1,046 273 Reserve for changes in fair value
Bagian atas penghasilan/(kerugian) Share of other comprehensive
komprehensif lain dari entitas anak, income/(loss) of subsidiaries,
entitas asosiasi, dan ventura bersama 1,127 (301) associates and joint ventures
Pengukuran kembali liabilitas imbalan Remeasurement of post-employment
pascakerja (2,807) 5,542 benefits liabilities
Pajak penghasilan terkait pos-pos
yang tidak akan direklasifikasi Income tax relating to items that will
ke laba rugi 125 1,982 not be reclassified to profit or loss
Pos-pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi to profit or loss
Difference in foreign currency
Selisih kurs karena penjabaran laporan translation of the financial
keuangan entitas anak, entitas statements of subsidiaries,
asosiasi, dan ventura bersama, bersih (44,323) 2,384 associates and joint ventures, net
(68,342) 12,293
Jumlah (kerugian)/penghasilan Total comprehensive (loss)/income
komprehensif tahun berjalan (14,758) 70,374 for the year
*) Disajikan kembali *) As restated
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
610
Page 613
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/202 Schedule
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, DAN 1 JANUARI 2021 31 DECEMBER 2022, 31 DECEMBER 2021, AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, kecuali dinyatakan lain) (Expressed in thousands of US Dollars, unless otherwise stated)
54. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 54. SUPPLEMENTARY FINANCIAL INFORMATION (continued)
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Penghasilan komprehensif lain/
Other comprehensive income
Cadangan
perubahan
nilai wajar
aset keuangan
Bagian atas pada nilai
penghasilan/ wajar melalui
(kerugian) Selisih kurs penghasilan
komprehensif karena komprehensif
lain dari penjabaran lain/
entitas asosiasi laporan Surplus/ Reserve for
dan ventura keuangan/ (defisit) changes in
Modal saham Tambahan Saldo laba/(akumulasi kerugian)/ bersama/ Difference in revaluasi fair value of
ditempatkan modal Retained earnings/ Share of other foreign aset tetap/ financial assets
dan disetor disetor, bersih/ (accumulated losses) comprehensive currency Revaluation at fair value
penuh/Issued Additional Tidak income/(loss) of translation of surplus/ through other
and fully paid paid-in Dicadangkan/ dicadangkan/ associates and the financial (deficit) of comprehensive Jumlah/
capital capital, net Appropriated Unappropriated joint ventures statements fixed assets income Total
Saldo pada tanggal 1 Januari 2021 Balance as at 1 January 2021
sebelum disajikan kembali 987,573 172,314 146,834 (2,224,023) 103,457 (81,827) 1,450,678 2,554 557,560 before restatement
Dampak dari penyajian kembali - - - 78,390 - - - - 78,390 Impact of restatement
611
Saldo pada tanggal 1 Januari 2021 987,573 172,314 146,834 (2,145,633) 103,457 (81,827) 1,450,678 2,554 635,950 Balance as at 1 January 2021
Transaksi dengan pihak pemilik Transactions with controlling
entitas induk, setelah pajak - 97,903 - - - - - - 97,903 owners of parent entity
Reklasifikasi surplus revaluasi aset tetap - - - 54,678 - - (54,678) - - Reclassification of revaluation surplus of fixed asset
Laba tahun berjalan - - - 58,081 - - - - 58,081 Profit for the year
Penghasilan/(kerugian) komprehensif lain - - - 7,524 (301) 2,384 2,413 273 12,293 Other comprehensive income/(loss)
Total comprehensive income
Jumlah penghasilan komprehensif tahun berjalan - - - 65,605 (301) 2,384 2,413 273 70,374 for the year
Saldo pada tanggal 31 Desember 2021 987,573 270,217 146,834 (2,025,350) 103,156 (79,443) 1,398,413 2,827 804,227 Balance as at 31 December 2021
Transaksi dengan pihak pemilik Transactions with controlling
entitas induk, setelah pajak - (1,330) - - - - - - (1,330) owners of parent entity
Reklasifikasi surplus revaluasi aset tetap - - - 2,015 - - (2,015) - - Reclassification of revaluation surplus of fixed asset
Laba tahun berjalan - - - 53,584 - - - - 53,584 Profit for the year
Penghasilan/(kerugian) komprehensif lain - - - (2,682) 1,127 (44,323) (23,510) 1,046 (68,342) Other comprehensive income/(loss)
Jumlah penghasilan/(kerugian) komprehensif tahun berjalan - - - 50,902 1,127 (44,323) (23,510) 1,046 (14,758) Total comprehensive income/(loss) for the year
Saldo pada tanggal 31 Desember 2022 987,573 268,887 146,834 (1,972,433) 104,283 (123,766) 1,372,888 3,873 788,139 Balance as at 31 December 2022
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
2022 Annual Report & Sustainability Report
Optimizing Collaboration, Accelerating Growth
PT Krakatau Steel (Persero) Tbk
Page 614
PT KRAKATAU STEEL (PERSERO) TBK
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARIES
Lampiran 5/203 Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2022, 31 DESEMBER 2021, 31 DECEMBER 2022, 31 DECEMBER 2021,
DAN 1 JANUARI 2021 AND 1 JANUARY 2021
(Disajikan dalam ribuan Dolar AS, (Expressed in thousands of US Dollars,
kecuali dinyatakan lain) unless otherwise stated)
54. INFORMASI KEUANGAN TAMBAHAN (lanjutan) 54. SUPPLEMENTARY FINANCIAL INFORMATION
(continued)
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
2022 2021
Arus kas dari aktivitas operasi Cash flows from operating activities
Penerimaan dari pelanggan 1,986,186 1,988,247 Receipts from customers
Pembayaran kepada pemasok (1,676,313) (1,862,014) Payments to suppliers
Pembayaran kepada karyawan (53,659) (71,454) Payments to employees
(Pembayaran)/penerimaan (Payment)/receipts from
operasi lainnya, bersih (12,490) 36,577 other operation,net
Penerimaan dari tagihan pengembalian
pajak 2,170 3,435 Receipts of claims for tax refund
Penerimaan dari pendapatan keuangan 3,187 3,912 Receipts of finance income
Pembayaran untuk pajak penghasilan
badan (9,372) (2,087) Payments for corporate income tax
Pembayaran untuk beban bank (4,722) (7,121) Payments for bank charges
Arus kas bersih yang diperoleh Net cash flows provided
dari aktivitas operasi 234,987 89,495 from operating activities
Arus kas dari aktivitas investasi Cash flows from investing activities
Penarikan kas dan deposito berjangka Withdrawal of restricted
yang dibatasi penggunaannya 8,201 3,317 cash and time deposits
Penerimaan dividen kas 3,495 158 Receipts from cash dividends
Pembelian aset tetap dan Purchase of fixed assets
properti investasi (8,054) (74,308) and investment properties
Hasil dari penjualan dan pelepasan Proceeds from sale and disposal
aset tetap 201,671 - of fixed assets
Penambahan investasi pada Addition of investment
entitas anak dan entitas asosiasi (639) (2,889) in subsidiaries and associates
Arus kas bersih yang diperoleh dari/ Net cash flows provided/(used in)
(digunakan untuk) aktivitas investasi 204,674 (73,722) from investing activities
Arus kas dari aktivitas pendanaan Cash flows from financing activities
Pembayaran liabilitas sewa (1,099) (914) Payment of lease liabilities
(Pembayaran untuk)/penerimaan dari (Repayments for)/proceeds from
pinjaman jangka pendek, bersih (127,763) 200,665 short-term loans, net
Pembayaran atas pinjaman kredit sindikasi - (214,954) Repayment of syndicated credit loan
Pembayaran untuk beban bunga (56,404) (50,476) Payments for interest
Pembayaran pinjaman jangka panjang (256,673) (22,885) Repayments of long-term loans
Penerimaan pinjaman jangka panjang 15,134 35,853 Proceeds from long-term loans
Arus kas bersih yang digunakan untuk Net cash flows used in
aktivitas pendanaan (426,805) (52,711) financing activities
Kenaikan/(penurunan) bersih Net increase/(decrease) in cash
kas dan setara kas 12,856 (36,938) and cash equivalents
Cash and cash equivalents at
Kas dan setara kas pada awal tahun 12,575 50,071 the beginning of the year
Efek perubahan selisih kurs pada Effect of foreign exchange rate changes
kas dan setara kas (1,092) (558) on cash and cash equivalents
Cash and cash equivalents at
Kas dan setara kas pada akhir tahun 24,339 12,575 the end of the year
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
612
Page 615
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
REFERENSI SEOJK NOMOR 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
I. Ketentuan Umum I. General Provision
1. Dalam Surat Edaran Otoritas Jasa Keuangan ini yang dimaksud dengan: 1. In this Financial Services Authority Circular Letter what is meant by:
a. Laporan Tahunan adalah laporan pertanggungjawaban Direksi dan a. The Annual Report is a report on the Board of Directors and Board of
Dewan Komisaris dalam melakukan pengurusan dan pengawasan Commissioners accountability in managing and supervising issuers
terhadap emiten atau perusahaan publik dalam kurun waktu 1 (satu) or public companies within a period of 1 (one) fiscal year to the
tahun buku kepada rapat umum pemegang saham yang disusun general meeting of shareholders prepared based on the provisions
berdasarkan ketentuan dalam Peraturan Otoritas Jasa Keuangan of the Financial Services Authority Regulation concerning the Annual
mengenai Laporan Tahunan emiten atau perusahaan publik. Report of issuers or public companies
b. Emiten adalah pihak yang melakukan penawaran umum. b. Issuers are parties who make public offerings
c. Perusahaan Publik adalah perseroan yang sahamnya telah dimiliki c. A Public Company is a company whose shares are owned by at least
paling sedikit oleh 300 (tiga ratus) pemegang saham dan memiliki 300 (three hundred) shareholders and has a paid-up capital of at least
modal disetor paling sedikit Rp3.000.000.000,00 (tiga miliar rupiah) Rp3,000,000,000.00 (three billion rupiah) or a number of shareholders
atau suatu jumlah pemegang saham dan modal disetor yang and paid-up capital as determined by the Financial Services Authority
ditetapkan oleh Otoritas Jasa Keuangan.
d. Perusahaan Terbuka adalah Emiten yang telah melakukan penawaran d. A Public Company is an Issuer that has made a public offering of
umum efek bersifat ekuitas atau Perusahaan Publik. equity securities or a Publically- listed Company
e. Laporan Keberlanjutan (Sustainability Report) adalah laporan yang e. A Sustainability Report is a report published to the public that
diumumkan kepada masyarakat yang memuat kinerja ekonomi, contains the economic, financial, social, and environmental
keuangan, sosial, dan lingkungan hidup suatu lembaga jasa performance of a financial service institution, Issuer, and Public
keuangan, Emiten, dan Perusahaan Publik dalam menjalankan bisnis Company in running a sustainable business
berkelanjutan.
f Direksi: f Board of Directors:
1) bagi Emiten atau Perusahaan Publik berbentuk badan hukum 1) For an Issuer or a Public Company in the form of a limited
perseroan terbatas adalah Direksi sebagaimana dimaksud liability company, it is the Board of Directors as referred to in
dalam Peraturan Otoritas Jasa Keuangan mengenai Direksi dan the Financial Services Authority Regulation concerning the
Dewan Komisaris Emiten atau Perusahaan Publik; dan Board of Directors and Board of Commissioners of an Issuer or
Public Company; and
2) bagi Emiten atau Perusahaan Publik berbentuk badan hukum 2) For an Issuer or a Public Company in the form of a legal entity
selain perseroan terbatas adalah organ yang melaksanakan other than a limited liability company, it is the body that carries
pengurusan badan hukum tersebut sebagaimana dimaksud out the management of the legal entity as referred to in the
dalam peraturan perundang- undangan mengenai badan hukum laws and regulations concerning the legal entity.
tersebut.
g. Dewan Komisaris: g. Board of Commissioners:
1) bagi Emiten atau Perusahaan Publik berbentuk badan hukum 1) For an Issuer or a Public Company in the form of a limited
perseroan terbatas adalah Dewan Komisaris sebagaimana liability company, the Board of Commissioners as referred to
dimaksud dalam Peraturan Otoritas Jasa Keuangan mengenai in the Financial Services Authority Regulation concerning the
Direksi dan Dewan Komisaris Emiten atau Perusahaan Publik; Board of Directors and Board of Commissioners of an Issuer or
dan Public Company; and
2) bagi Emiten atau Perusahaan Publik berbentuk badan hukum 2) For the Issuer or Public Company in the form of a legal
selain perseroan terbatas adalah organ yang melakukan entity other than a limited liability company, it is the body
pengawasan badan hukum tersebut sebagaimana dimaksud that supervises the legal entity as referred to in the laws and
dalam peraturan perundang- undangan mengenai badan hukum regulations concerning the legal entity.
tersebut.
h. Rapat Umum Pemegang Saham yang selanjutnya disingkat RUPS: h. General Meeting of Shareholders hereinafter abbreviated as GMS:
1) bagi Emiten atau Perusahaan Publik berbentuk badan hukum 1) For an Issuer or a Public Company in the form of a limited
perseroan terbatas adalah RUPS sebagaimana dimaksud dalam liability company, it is the GMS as referred to in the Financial
Peraturan Otoritas Jasa Keuangan mengenai Rencana dan Services Authority Regulation concerning the Planning and
Penyelenggaraan Rapat Umum Pemegang Saham Perusahaan Organizing of the General Meeting of Shareholders of a Public
Terbuka; dan Company; and
2) bagi Emiten atau Perusahaan Publik berbentuk badan hukum 2) For an Issuer or Public Company in the form of a legal entity
selain perseroan terbatas adalah organ yang mempunyai other than a limited liability company, it is the body that has
wewenang yang tidak diberikan kepada organ yang authority that is not given to any other body that carries out
melaksanakan fungsi pengurusan dan fungsi pengawasan, management and supervisory functions, within the limits
dalam batas yang ditentukan dalam peraturan perundang- specified in the legislation and/or articles of association
undangan dan/atau anggaran dasar yang mengatur badan governing the legal entity.
hukum tersebut.
2. Laporan Tahuna Emiten atau Perusahaan Publik merupakan sumber 2. The Annual Report of Issuers or Public Companies is an important
informasi penting bagi investor atau pemegang saham sebagai salah satu source of information for investors or shareholders as one of the
dasar pertimbangan dalam pengambilan keputusan investasi dan sarana basic considerations in making investment decisions and a means of
pengawasan terhadap Emiten atau Perusahaan Publik. supervision of Issuers or Public Companies.
2022 Annual Report & Sustainability Report
613 PT Krakatau Steel (Persero) Tbk
Page 616
REFERENSI SEOJK NOMOR 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
3. Seiring dengan perkembangan pasar modal dan meningkatnya kebutuhan 3. Along with the development of the capital market and the increasing
investor atau pemegang saham atas keterbukaan informasi, Direksi dan need for information disclosure by investors or shareholders, the Board of
Dewan Komisaris dituntut untuk menyajikan informasi yang berkualitas, Directors and the Board of Commissioners are required to present quality,
akurat, dan akuntabel melalui Laporan Tahunan Emiten atau Perusahaan accurate, and accountable information through the Annual Reports of
Publik. Issuers or Public Companies.
4. Laporan Tahunan yang disusun secara teratur dan informatif dapat 4. Annual Reports that are prepared regularly and informatively can provide
memberikan kemudahan bagi investor atau pemegang saham dan convenience for investors or shareholders and stakeholders in obtaining
pemangku kepentingan dalam memperoleh informasi yang dibutuhkan. the required information.
5 Surat Edaran Otoritas Jasa Keuangan ini merupakan pedoman bagi Emiten 5 This Financial Services Authority Circular is a guideline for Issuers or
atau Perusahaan Publik yang wajib diterapkan dalam menyusun Laporan Public Companies that must be applied in preparing Annual Reports and
Tahunan dan Laporan Keberlanjutan. Sustainability Reports.
II. Bentuk Laporan Tahunan II. Format of Annual Report
1. Laporan Tahunan disajikan dalam bentuk dokumen cetak dan salinan 1. Annual Report should be presented in the printed format and in electronic
dokumen elektronik. document copy..
2. Laporan Tahunan yang disajikan dalam bentuk dokumen cetak, dicetak 2. The printed version of the Annual Report should be printed on light-colored
pada kertas yang berwarna terang, berkualitas baik, berukuran A4, dijilid, paper of fine quality, in A4 size, bound and can be reproduced in good
dan dapat diperbanyak dengan kualitas yang baik. quality.
3. Laporan Tahunan dapat menyajikan informasi berupa gambar, grafik, tabel, 3. The Annual Report may present information in the form of pictures, graphs,
dan/atau diagram dengan mencantumkan judul dan/atau keterangan yang tables, and/or diagrams by including clear titles and/or descriptions, so
jelas, sehingga mudah dibaca dan dipahami. that they are easy to read and understand.
4. Laporan Tahunan yang disajikan dalam bentuk salinan dokumen elektronik 4. The Annual Report presented in electronic document format is the Annual
merupakan Laporan Tahunan yang dikonversi dalam format pdf. Report converted into pdf format.
III. Isi Laporan Tahunan III. Content Of Annual Report
1. Laporan Tahunan paling sedikit memuat informasi mengenai: 16-17 1. Annual Report should contain at least the following information:
a. Ikhtisar data keuangan penting; a. Summary of key financial information;
b. Informasi saham (jika ada); b. Stock information (if any);
c. Laporan Direksi; c. The Board of Directors report;
d. Laporan Dewan Komisaris; d. The Board of Commissioners report;
e. Profil Emiten atau Perusahaan Publik; e. Profile of Issuer or Public Company;
f. Analisis dan pembahasan manajemen; f. Management discussion and analysis;
g. Tata kelola Emiten atau Perusahaan Publik; g. Corporate governance applied by the Issuer or Public Company;
h. Tanggung jawab sosial dan lingkungan Emiten atau Perusahaan h. Corporate social and environmental responsibility of the Issuer or
Publik; Public Company;
i. Laporan keuangan tahunan yang telah diaudit; dan i. Audited annual report; and
j. Surat pernyataan anggota Direksi dan anggota Dewan Komisaris j. Statement that the Board of Directors and the Board of
tentang tanggung jawab atas Laporan Tahunan; Commissioners are fully responsible for the Annual Report;
2. Uraian Isi Laporan Tahunan 2. Description of Content of Annual Report
a. Ikhtisar Data Keuangan Penting a. Summary of Key Financial Information
Ikhtisar Data Keuangan Penting memuat informasi keuangan yang Summary of Key Financial Information contains financial information
disajikan dalam bentuk perbandingan selama 3 (tiga) tahun buku atau presented in comparison with previous 3 (three) fiscal years or since
sejak memulai usahanya jika Emiten atau Perusahaan Publik tersebut commencement of business if the Issuers or the Public Company
menjalankan kegiatan usahanya kurang dari 3 (tiga) tahun, paling commencing the business less than 3 (three) years, at least contain:
sedikit memuat:
1) pendapatan/penjualan; 1) income/sales;
2) laba bruto; 2) gross profit;
3) laba (rugi); 3) profit (loss);
4) jumlah laba (rugi) yang dapat diatribusikan kepada pemilik 4) total profit (loss) attributable to equity holders of the parent
entitas induk dan kepentingan non pengendali; entity and non-controlling interest;
5) total laba (rugi) komprehensif; 5) total comprehensive profit (loss);
6) jumlah laba (rugi) komprehensif yang dapat diatribusikan 6) total comprehensive profit (loss) attributable to equity holders
kepada pemilik entitas induk dan kepentingan non pengendali; of the parent entity and non controlling interest;
7) laba (rugi) per saham; 7) earning (loss) per share;
8) jumlah aset; 8) total assets;
9) jumlah liabilitas; 9) total liabilities;
10) jumlah ekuitas; 10) total equities;
11) rasio laba (rugi) terhadap jumlah aset; 11) profit (loss) to total assets ratio;
12) rasio laba (rugi) terhadap ekuitas; 12) profit (loss) to equities ratio;
13) rasio laba (rugi) terhadap pendapatan/penjualan; 13) profit (loss) to income ratio;
14) rasio lancar; 14) current ratio;
15) rasio liabilitas terhadap ekuitas; 15) liabilities to equities ratio;
16) rasio liabilitas terhadap jumlah aset; dan 16) liabilities to total assets ratio; and
17) informasi dan rasio keuangan lainnya yang relevan dengan 17) other information and financial ratios relevant to the Issuer or
Emiten atau Perusahaan Publik dan jenis industrinya; Public Company and type of industry;
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
614
Page 617
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Halaman
Keterangan Description
Page
b. Informasi Saham b. Stock Information
Informasi Saham (jika ada) paling sedikit memuat: 20 Stock Information (if any) at least contains:
1) saham yang telah diterbitkan untuk setiap masa triwulan (jika 1) shares issued for each three-month period in the last 2 (two)
ada) yang disajikan dalam bentuk perbandingan selama 2 (dua) fiscal years (if any), at least covering:
tahun buku terakhir, paling sedikit meliputi:
a) jumlah saham yang beredar; a) number of outstanding shares;
b) kapitalisasi pasar berdasarkan harga pada Bursa Efek b) market capitalization based on the price at the Stock
tempat saham dicatatkan; Exchange where the shares listed on;
c) harga saham tertinggi, terendah, dan penutupan c) highest share price, lowest share price, closing share
berdasarkan harga pada Bursa Efek tempat saham price at the Stock Exchange where the shares listed on;
dicatatkan; dan and
d) volume perdagangan pada Bursa Efek tempat saham d) share volume at the Stock Exchange where the shares
dicatatkan; listed on;
Informasi pada huruf a) diungkap oleh Emiten yang merupakan Information in point a) should be disclosed by the Issuer, the
Perusahaan Terbuka yang sahamnya tercatat maupun tidak public company whose shares is listed or not listed in the
tercatat di Bursa Efek; Stock Exchange;
Informasi pada huruf b), c), dan huruf d) hanya diungkapkan jika Information in point b), point c), and point d) only be disclosed
Emiten merupakan Perusahaan Terbuka dan sahamnya tercatat if the Issuer is a public company whose shares is listed in the
di Bursa Efek; Stock Exchange;
2) dalam hal terjadi aksi korporasi, seperti pemecahan saham 2) in the event of corporate actions, including stock split, reverse
(stock split), penggabungan saham (reverse stock), dividen stock, dividend, bonus share, and change in par value of
saham, saham bonus, dan perubahan nilai nominal saham, shares, then the share price referred to in point 1), should be
21
informasi saham sebagaimana dimaksud pada angka 1) added with explanation on:
ditambahkan penjelasan paling sedikit mengenai:
a) tanggal pelaksanaan aksi korporasi; a) date of corporate action;
b) rasio pemecahan saham (stock split), penggabungan b) stock split ratio, reverse stock, dividend, bonus shares,
saham (reverse stock), dividen saham, saham and change in par value of shares;
c) jumlah saham beredar sebelum dan sesudah aksi c) number of outstanding shares prior to and after corporate
korporasi; dan action; and
d) jumlah efek konversi yang dilaksanakan (jika ada); dan d) The number of convertible securities exercised (if any);
and
e) harga saham sebelum dan sesudah aksi korporasi; e) share price prior to and after corporate action;
3) dalam hal terjadi penghentian sementara perdagangan saham 3) in the event that the Company’s shares were suspended and/
(suspension), dan/atau penghapusan pencatatan saham or delisted from trading during the year under review, then the
(delisting) dalam tahun buku, Emiten atau Perusahaan Publik Issuers or Public Company should provide explanation on the
menjelaskan alasan penghentian sementara perdagangan reason for the suspension and/or delisting; and
saham (suspension) dan/atau penghapusan pencatatan saham
(delisting) tersebut; dan
4) dalam hal penghentian sementara perdagangan saham 4) in the event that the suspension and/or delisting as referred to
(suspension) dan/atau penghapusan pencatatan saham in point 3) was still in effect until the date of the Annual Report,
(delisting) sebagaimana dimaksud pada angka 3) masih then the Issuer or the Public Company should also explain
berlangsung hingga akhir periode Laporan Tahunan, Emiten the corporate actions taken by the Company in resolving the
atau Perusahaan Publik menjelaskan tindakan yang dilakukan 21 suspension and/or delisting;
untuk menyelesaikan penghentian sementara perdagangan
saham (suspension) dan/atau penghapusan pencatatan saham
(delisting) tersebut;
c. Laporan Direksi c. The Board of Directors Report
Laporan Direksi paling sedikit memuat: The Board of Directors Report should at least contain the following
items:
1) uraian singkat mengenai kinerja Emiten atau Perusahaan Publik, 1) the performance of the Issuer or Public Company, at least
paling sedikit meliputi: covering:
a) strategi dan kebijakan strategis Emiten atau Perusahaan a) strategy and strategic policies of the Issuer or Public
48-50
Publik; Company;
b) peranan Direksi dalam perumusan strategi dan kebijakan b) Role of the Board of Directors in formulating strategies
strategis Emiten atau Perusahaan Publik; 47-48 and strategic policies of Issuers or Public Companies;
c) proses yang dilakukan Direksi untuk memastikan c) Process carried out by the Board of Directors to ensure
implementasi strategi Emiten atau Perusahaan Publik; 47-48 the implementation of the Issuer’s or Public Company’s
strategy;
d) perbandingan antara hasil yang dicapai dengan yang d) comparison between achievement of results and targets;
50
ditargetkan; dan and
e) kendala yang dihadapi Emiten atau Perusahaan Publik; 51 e) challenges faced by the Issuer or Public Company;
2) gambaran tentang prospek usaha; 51-53 2) description on business prospects;
3) penerapan tata kelola Emiten atau Perusahaan Publik; dan 3) implementation of good corporate governance by Issuer or
53-55
Public Company; and
4) perubahan komposisi anggota Direksi dan alasan perubahannya 4) changes in the composition of the Board of Directors and the
56
(jika ada); reason behind (if any);
2022 Annual Report & Sustainability Report
615 PT Krakatau Steel (Persero) Tbk
Page 618
REFERENSI SEOJK NOMOR 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
d. Laporan Dewan Komisaris d. The Board of Commissioners Report
Laporan Dewan Komisaris paling sedikit memuat: The Board of Commissioners Report should at least contain the
following items:
1) Penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten 1) Assessment on the performance of the Board of Directors in
33-34
atau Perusahaan Publik; managing the Issuer or the Public Company;
2) Pengawasan terhadap implementasi strategi Emiten atau 2) Supervision on the implementation of the strategy of the Issuer
34-35
Perusahaan Publik; or Public Company;
3) Pandangan atas prospek usaha Emiten atau Perusahaan Publik 3) View on the business prospects of the Issuer or Public
35-36
yang disusun oleh Direksi; Company as established by the Board of Directors;
4) Pandangan atas penerapan tata kelola Emiten atau Perusahaan 4) View on the implementation of the corporate governance by
Publik; 36-37 the Issuer or Public Company;
5) Perubahan komposisi anggota Dewan Komisaris dan alasan 5) Changes in the composition of the Board of Commissioners
40
perubahannya (jika ada); dan and the reason behind (if any); and
e. Profil Emiten atau Perusahaan Publik e. Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling sedikit memuat: Profile of the Issuer or Public Company should cover at least:
1) Nama Emiten atau Perusahaan Publik termasuk apabila 1) Name of Issuer or Public Company, including change of name,
terdapat perubahan nama, alasan perubahan, dan tanggal 64 reason of change, and the effective date of the change of name
efektif perubahan nama pada tahun buku; during the year under review;
2) Akses terhadap Emiten atau Perusahaan Publik termasuk 2) access to Issuer or Public Company, including branch office
kantor cabang atau kantor perwakilan yang memungkinkan or representative office, where public can have access of
65
masyarakat dapat memperoleh informasi mengenai Emiten information of the Issuer or Public Company, which include:
atau Perusahaan Publik, meliputi:
a) Alamat; 65 a) Address;
b) Nomor telepon; 65 b) Telephone number;
c) Nomor faksimile; 65 c) Facsimile number;
d) Alamat surat elektronik; dan 65 d) E-mail address; and
e) Alamat Situs Web; 65 e) Website address;
3) Riwayat singkat Emiten atau Perusahaan Publik; 66 3) Brief history of the Issuer or Public Company;
4) Visi dan misi Emiten atau Perusahaan Publik; 78 4) Vision and mission of the Issuer or Public Company;
5) Kegiatan usaha menurut anggaran dasar terakhir, kegiatan 5) Line of business according to the latest Articles of Association,
usaha yang dijalankan pada tahun buku, serta jenis barang dan/ 83 - 87 and types of products and/or services produced;
atau jasa yang dihasilkan;
6) Wilayah operasional Emiten atau Perusahaan Publik; 89 6) Operational area of the Issuer or Public Company
7) Struktur organisasi Emiten atau Perusahaan Publik dalam 7) Structure of organization of the Issuer or Public Company in
bentuk bagan, paling sedikit sampai dengan struktur 1 (satu) chart form, at least 1 (one) level below the Board of Directors,
90 - 91
tingkat di bawah Direksi, disertai dengan nama dan jabatan; with the names and titles;
8) daftar keanggotaan asosiasi industri baik dalam skala nasional 8) List of industry association memberships both on a national
maupun internasional yang berkaitan dengan penerapan 92 and international scale related to the implementation of
keuangan berkelanjutan sustainable finance;
9) Profil Direksi, paling sedikit memuat: 9) The Board of Directors profiles include:
a) Nama dan jabatan yang sesuai dengan tugas dan a) Name and short description of duties and functions;
104 - 111
tanggung jawab;
b) Foto terbaru; 104 - 111 b) Latest photograph;
c) Usia; 104 - 111 c) Age;
d) Kewarganegaraan; 104 - 111 d) Citizenship;
e) Riwayat pendidikan; 104 - 111 e) Education;
f) Riwayat jabatan, meliputi informasi: 104 - 111 f) history position, covering information on:
(1) Dasar hukum penunjukan sebagai anggota (1) Legal basis for appointment as member of the
Direksi pada Emiten atau Perusahaan Publik yang 104 - 111 Board of Directors to the said Issuer or Public
bersangkutan; Company;
(2) Rangkap jabatan, baik sebagai anggota Direksi, (2) Dual position, as member of the Board of Directors,
anggota Dewan Komisaris, dan/atau anggota komite member of the Board of Commissioners, and/or
104 - 111
serta jabatan lainnya (jika ada); dan member of committee, and other position (if any);
and
(3) Pengalaman kerja beserta periode waktunya baik di (3) Working experience and period in and outside the
dalam maupun di luar Emiten atau Perusahaan Publik; 104 - 111 Issuer or Public Company;
g) hubungan afiliasi dengan anggota Direksi lainnya, g) Affiliation with other members of the Board of Directors,
anggota Dewan Komisaris, pemegang saham utama, members of the Board of Commissioners, majority and
dan pengendali baik langsung maupun tidak langsung controlling shareholders, either directly or indirectly to
sampai kepada pemilik individu, meliputi nama pihak yang individual owners, including names of affiliated parties.
104 - 111
terafiliasi; In the event that a member of the Board of Directors has
no affiliation, the Issuer or Public Company shall disclose
this matter; and
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
616
Page 619
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Halaman
Keterangan Description
Page
h) perubahan komposisi anggota Direksi dan alasan h) Changes in the composition of the members of the Board
perubahannya. Dalam hal tidak terdapat perubahan of Directors and the reasons for the changes. In the
komposisi anggota Direksi, maka diungkapkan mengenai 93 event that there is no change in the composition of the
hal tersebut; members of the Board of Directors, this matter shall be
disclosed;
10) Profil Dewan Komisaris, paling sedikit memuat: 95 - 103 10) The Board of Commissioners profiles, at least include:
a) Nama; 95 - 103 a) Name;
b) Foto terbaru; 95 - 103 b) Latest photograph;
c) Usia; 95 - 103 c) Age;
d) Kewarganegaraan; 95 - 103 d) Citizenship;
e) Riwayat pendidikan; 95 - 103 e) Education;
f) Riwayat jabatan, meliputi informasi: 95 - 103 f) History position, covering information on:
(1) Dasar hukum penunjukan sebagai anggota Dewan (1) Legal basis for the appointment as member of the
Komisaris yang bukan merupakan Komisaris Board of Commissioners who is not Independent
95 - 103
Independen pada Emiten atau Perusahaan Publik Commissioner at the said Issuer or Public Company;
yang bersangkutan;
(2) Dasar hukum penunjukan pertama kali sebagai (2) Legal bases for the first appointment as member of
anggota Dewan Komisaris yang merupakan the Board of Commissioners who also Independent
95 - 103
Komisaris Independen pada Emiten atau Perusahaan Commissioner at the said Issuer or Public Company;
Publik yang bersangkutan;
(3) Rangkap jabatan, baik sebagai anggota Dewan (3) Dual position; as member of the Board of
Komisaris, anggota Direksi, dan/atau anggota komite Commissioners, member of the Board of Directors,
95 - 103
serta jabatan lainnya (jika ada); dan and/or member of committee and other position (if
any); and
(4) Pengalaman kerja beserta periode waktunya baik di (4) Working experience and period in and outside the
95 - 103
dalam maupun di luar Emiten atau Perusahaan Publik; Issuer or Public Company;
g) Hubungan afiliasi dengan anggota Dewan Komisaris g) Affiliation with other members of the Board of
lainnya, pemegang saham utama, dan pengendali baik Commissioners, major shareholders, and controllers
langsung maupun tidak langsung sampai kepada pemilik either directly or indirectly to individual owners, including
95 - 103
individu, meliputi nama pihak yang terafilias names of affiliated parties; In the event that a member of
the Board of Commissioners has no affiliation, the Issuer
or Public Company shall disclose this matter;
h) Pernyataan independensi Komisaris Independen dalam hal h) Statement of independence of Independent
Komisaris Independen telah menjabat lebih dari 2 (dua) Commissioner in the event that the Independent
203
periode (jika ada); Commissioner has been appointed more than 2 (two)
periods (if any);
i) Perubahan komposisi anggota Dewan Komisaris dan i) Changes in the composition of the members of the Board
alasan perubahannya. Dalam hal tidak terdapat perubahan of Commissioners and the reasons for the changes. In
komposisi anggota Dewan Komisaris, maka diungkapkan 94 the event that there is no change in the composition of
mengenai hal tersebut; the members of the Board of Commissioners, this matter
shall be disclosed;
11) Dalam hal terdapat perubahan susunan anggota Direksi dan/ 11) In the event that there were changes in the composition of
atau anggota Dewan Komisaris yang terjadi setelah tahun buku the Board of Commissioners and/or the Board of Directors
berakhir sampai dengan batas waktu penyampaian Laporan occurring between the period after year-end until the date
93 - 94
Tahunan, susunan yang dicantumkan dalam Laporan Tahunan the Annual Report submitted, then the last and the previous
adalah susunan anggota Direksi dan/atau anggota Dewan composition of the Board of Commissioners and/or the Board
Komisaris yang terakhir dan sebelumnya; of Directors shall be stated in the Annual Report;
12) Jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat 12) Number of employees by gender, position, age, education level,
pendidikan, dan status ketenagakerjaan (tetap/kontrak) dalam and employment status (permanent/contracted) in the fiscal
112 - 113
tahun buku; year; Disclosure of information can be presented in tabular
form.
13) Nama pemegang saham dan persentase kepemilikan pada 13) Names of shareholders and ownership percentage at the end
akhir tahun buku, yang terdiri dari: of the fiscal year, including:
a) Pemegang saham yang memiliki 5% (lima persen) atau a) Shareholders having 5% (five percent) or more shares of
116
lebih saham Emiten atau Perusahaan Publik; Issuer or Public Company;
b) Anggota Direksi dan anggota Dewan Komisaris yang b) Commissioners and Directors who own shares of the
memiliki saham Emiten atau Perusahaan Publik; dan 117 Issuers or Public Company; and
c) Kelompok pemegang saham masyarakat, yaitu kelompok c) Groups of public shareholders, or groups of shareholders,
pemegang saham yang masing-masing memiliki kurang each with less than 5% (five percent) ownership shares of
117
dari 5% (lima persen) saham emiten atau perusahaan the Issuers or Public Company;
publik;
14) Persentase kepemilikan tidak langsung atas saham Emiten 14) The percentage of indirect ownership of the shares of the
atau Perusahaan Publik oleh anggota Direksi dan anggota Issuer or Public Company by members of the Board of
Dewan Komisaris pada awal dan akhir tahun buku, termasuk Directors and members of the Board of Commissioners at
informasi mengenai pemegang saham yang terdaftar dalam 117 the beginning and end of the fiscal year, including information
daftar pemegang saham untuk kepentingan kepemilikan tidak on shareholders registered in the shareholder register for
langsung anggota Direksi dan anggota Dewan Komisaris; the benefit of indirect ownership of members of the Board of
Directors and members of the Board of Commissioners;
15) Jumlah pemegang saham dan persentase kepemilikan per akhir 15) Number of shareholders and ownership percentage at the end
117
tahun buku berdasarkan klasifikasi: of the fiscal year, based on:
2022 Annual Report & Sustainability Report
617 PT Krakatau Steel (Persero) Tbk
Page 620
REFERENSI SEOJK NOMOR 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
a) Kepemilikan institusi lokal; 117 a) Ownership of local institutions;
b) Kepemilikan institusi asing; 117 b) Ownership of foreign institutions;
c) Kepemilikan individu lokal; dan 117 c) Ownership of local individual; and
d) Kepemilikan individu asing; 117 d) Ownership of foreign individual;
16) Informasi mengenai pemegang saham utama dan pengendali 16) Information on major shareholders and controlling
Emiten atau Perusahaan Publik, baik langsung maupun tidak shareholders the Issuers of Public Company, directly or
118
langsung, sampai kepada pemilik individu, yang disajikan dalam indirectly, and also individual shareholder, presented in the form
bentuk skema atau bagan; of scheme or diagram;
17) Nama entitas anak, perusahaan asosiasi, perusahaan ventura 17) Name of subsidiaries, associated companies, joint venture
bersama dimana Emiten atau Perusahaan Publik memiliki controlled by Issuers or Public Company, with entity,
pengendalian bersama entitas, beserta persentase kepemilikan 120 -124 percentage of stock ownership, line of business, total assets
saham, bidang usaha, total aset, dan status operasi Emiten atau and operating status of the Issuers of Public Company (if any);
Perusahaan Publik tersebut (jika ada);
Untuk entitas anak, ditambahkan informasi mengenai alamat For subsidiaries, include the addresses of the said subsidiaries;
120 - 124
entitas anak tersebut;
18) Kronologi pencatatan saham, jumlah saham, nilai nominal, dan 18) Chronology of share listing, number of shares, par value, and
harga penawaran dari awal pencatatan hingga akhir tahun buku bid price from the beginning of listing up to the end of the
126
serta nama Bursa Efek dimana saham Emiten atau Perusahaan financial year, and name of Stock Exchange where the Issuers
Publik dicatatkan (jika ada); of Public Company shares are listed;
19) Informasi pencatatan efek lainnya selain efek sebagaimana 19) Other securities listing information other than the securities
dimaksud pada angka 18), yang belum jatuh tempo pada tahun as referred to in number 18), which have not yet matured in
buku paling sedikit memuat nama efek, tahun penerbitan, 126 the fiscal year, at least contain the name of the securities, year
tingkat suku bunga/imbal hasil, tanggal jatuh tempo, nilai of issue, interest rate/yield, maturity date, offering value, and
penawaran, dan peringkat efek (jika ada); securities rating (if any);
20) Informasi penggunaan jasa akuntan publik (AP) dan kantor 20) Information on the use of a Public Accountant (AP) and a
akuntan publik (KAP) beserta jaringan/asosiasi/aliansinya 127 Public Accounting firm (KAP) services and their networks/
meliputi: associations/alliances include:
a) nama dan alamat; 127 a) name and address;
b) periode penugasan; 127 b) period of assignment;
c) informasi jasa audit dan/atau non audit yang diberikan; 127 c) informasi jasa audit dan/atau non audit yang diberikan;
d) biaya jasa (fee) audit dan/atau non audit untuk masing- d) Audit and/or non-audit fees for each assignment given
127
masing penugasan yang diberikan selama tahun buku; dan during the fiscal year; and
e) dalam hal AP dan KAP beserta jaringan/asosiasi/ e) In the event that AP and KAP and their network/
aliansinya, yang ditunjuk tidak memberikan jasa non audit, 127 association/alliance, which are appointed do not provide
maka diungkapkan mengenai informasi tersebut; dan non-audit services, then the information is disclosed; and
21) Nama dan alamat lembaga dan/atau profesi penunjang pasar 21) Name and address of capital market supporting institutions
127
modal selain AP dan KAP; and/or professionals other than AP and KAP
f. Analisis dan Pembahasan Manajemen f. Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat analisis dan Management Analysis and Discussion Annual should contain
pembahasan mengenai laporan keuangan dan informasi penting discussion and analysis on financial statements and other material
lainnya dengan penekanan pada perubahan material yang terjadi information emphasizing material changes that occurred during the
dalam tahun buku, yaitu paling sedikit memuat: year under review, at least including:
1) Tinjauan operasi per segmen operasi sesuai dengan jenis 1) Operational review per business segment, according to the
industri Emiten atau Perusahaan Publik, paling sedikit 144-149 type of industry of the Issuer or Public Company including:
mengenai:
a) Produksi, yang meliputi proses, kapasitas, dan a) Production, including process, capacity, and growth;
perkembangannya;
b) Pendapatan/penjualan; dan b) Income/sales; and
c) Profitabilitas; c) Profitability;
2) Kinerja keuangan komprehensif yang mencakup perbandingan 2) comprehensive financial performance analysis which includes
kinerja keuangan dalam 2 (dua) tahun buku terakhir, penjelasan a comparison between the financial performance of the last 2
tentang penyebab adanya perubahan dan dampak perubahan (two) fiscal years, and explanation on the causes and effects of
tersebut, paling sedikit mengenai: such changes, among others concerning:
a) Aset lancar, aset tidak lancar, dan total aset; 151-152 a) Current assets, non-current assets, and total assets;
b) Liabilitas jangka pendek, liabilitas jangka panjang, dan total b) Short term liabilities, long term liabilities, total liabilities;
152
liabilitas;
c) Ekuitas; 152 c) Equities;
d) Pendapatan/penjualan, beban, laba (rugi), penghasilan d) Sales/operating revenues, expenses and profit (loss),
komprehensif lain, dan total laba (rugi) komprehensif; dan 153-154 other comprehensive revenues, and total comprehensive
profit (loss); and
e) Arus kas 155-156 e) Cash flows
3) Kemampuan membayar utang dengan menyajikan perhitungan 3) The capacity to pay debts by including the computation of
164
rasio yang relevan; relevant ratios;
4) Tingkat kolektibilitas piutang emiten atau perusahaan publik 4) Accounts receivable collectability of the Issuer or Public
164-165
dengan menyajikan perhitungan rasio yang relevan; Company, including the computation of the relevant ratios;
5) Struktur modal (capital structure) dan kebijakan manajemen 5) Capital structure and management policies concerning capital
atas struktur modal (capital structure) tersebut disertai dasar 166 structure, including the basis for determining the said policy;
penentuan kebijakan dimaksud;
6) Bahasan mengenai ikatan yang material untuk investasi barang 6) discussion on material ties for the investment of capital goods,
166
modal dengan penjelasan paling sedikit meliputi: including the explanation on at least:
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
618
Page 621
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Halaman
Keterangan Description
Page
a) Tujuan dari ikatan tersebut; a) The purpose of such ties;
b) Sumber dana yang diharapkan untuk memenuhi ikatan b) Source of funds expected to fulfill the said ties;
tersebut;
c) Mata uang yang menjadi denominasi; dan c) Currency of denomination; and
d) Langkah yang direncanakan emiten atau perusahaan d) Steps taken by the Issuer of Public Company to protect
publik untuk melindungi risiko dari posisi mata uang asing the position of a related foreign currency against risks;
yang terkait;
7) Bahasan mengenai investasi barang modal yang direalisasikan 7) Discussion on investment of capital goods which was realized
167
dalam tahun buku terakhir, paling sedikit meliputi: in the last fiscal year, at least include:
a) Jenis investasi barang modal; a) Type of investment of capital goods;
b) Tujuan investasi barang modal; dan b) Objective of the investment of capital goods; and
c) Nilai investasi barang modal yang dikeluarkan; c) Value of the investment of capital goods;
8) Informasi dan fakta material yang terjadi setelah tanggal 8) Material Information and facts that occurring after the date of
167-170
laporan akuntan (jika ada); the accountant’s report (if any);
9) Prospek usaha dari emiten atau perusahaan publik dikaitkan 9) Information on the prospects of the Issuer or the Company in
dengan kondisi industri, ekonomi secara umum dan pasar connection with industry,economy in general, accompanied
171-172
internasional disertai data pendukung kuantitatif dari sumber with supporting quantitative data if there is a reliable data
data yang layak dipercaya; source;
10) Perbandingan antara target/proyeksi pada awal tahun buku 10) Comparison between target/projection at beginning of year
170-171
dengan hasil yang dicapai (realisasi), mengenai: and result (realization), concerning:
a) Pendapatan/penjualan; a) Income/sales;
b) Laba (rugi); b) Profit (loss);
c) Struktur modal (capital structure); c) Capital structure; or
d) Kebijakan dividen; atau d) Dividend policy; or
e) Hal lainnya yang dianggap penting bagi Emiten atau e) Others that deemed necessary for the Issuer or Public
Perusahaan Publik; Company;
11) Target/proyeksi yang ingin dicapai Emiten atau Perusahaan 11) Target/projection at most for the next one year of the Issuer or
172-173
Publik untuk 1 (satu) tahun mendatang, mengenai: Public Company, concerning:
a) Pendapatan/penjualan; a) Income/sales;
b) Laba (rugi); b) Profit (loss);
c) Struktur modal (capital structure); c) Capital structure; or
d) Kebijakan dividen; atau d) Dividend policy;
e) Hal lainnya yang dianggap penting bagi Emiten atau e) Or others that deemed necessary for the Issuer or Public
Perusahaan Publik; Company;
12) Aspek pemasaran atas barang dan/atau jasa Emiten atau 12) Marketing aspects of the Company’s products and/or services
Perusahaan Publik, paling sedikit mengenai strategi pemasaran 173-174 the Issuer or Public Company, among others marketing
dan pangsa pasar; strategy and market share;
13) Uraian mengenai dividen selama 2 (dua) tahun buku terakhir 13) Description regarding the dividend policy during the last 2 (two)
174-175
(jika ada), paling sedikit: fiscal years, at least:
a) Kebijakan dividen; a) Dividend policy;
b) Tanggal pembayaran dividen kas dan/atau tanggal b) The date of the payment of cash dividend and/or date of
distribusi dividen non kas; distribution of non-cash dividend;
c) Jumlah dividen per saham (kas dan/atau non kas); dan c) Amount of cash per share (cash and/or non cash); and
d) Jumlah dividen per tahun yang dibayar; d) Amount of dividend per year paid;
Dalam hal Emiten atau Perusahaan Publik tidak membagikan Disclosure of information can be presented in tabular form.
dividen dalam 2 (dua) tahun terakhir, maka diungkapkan In the event that the Issuer or Public Company does not
mengenai hal tersebut. distribute dividends in the last 2 (two) years, this matter shall
be disclosed.
14) Realisasi penggunaan dana hasil Penawaran Umum, dengan 14) Use of proceeds from Public Offerings, under the condition of:
175
ketentuan:
a) Dalam hal selama tahun buku, Emiten memiliki kewajiban a) during the year under review, on which the Issuer has the
menyampaikan laporan realisasi penggunaan dana, maka obligation to report the realization of the use of proceeds,
diungkapkan realisasi penggunaan dana hasil Penawaran then the realization of the cumulative use of proceeds
Umum secara kumulatif sampai dengan akhir tahun buku; until the year end should be disclosed; and
dan
b) Dalam hal terdapat perubahan penggunaan dana b) In the event that there were changes in the use of
sebagaimana diatur dalam Peraturan Otoritas Jasa proceeds as stipulated in the Regulation of the Financial
Keuangan tentang Laporan Realisasi Penggunaan Dana Services Authority on the Report of the Utilization of
Hasil Penawaran Umum, maka Emiten menjelaskan Proceeds from Public Offering, then Issuer should explain
perubahan tersebut; the said changes;
15) Informasi material (jika ada), antara lain mengenai investasi, 15) Material information (if any), among others concerning
ekspansi, divestasi, penggabungan/peleburan usaha, akuisisi, investment, expansion, divestment, acquisition, debt/
restrukturisasi utang/modal, transaksi Afiliasi, dan transaksi 176 capital restructuring, transactions with related parties and
yang mengandung benturan kepentingan, yang terjadi pada transactions with conflict of interest that occurred during the
tahun buku, antara lain memuat: year under review, among others include:
a) Tanggal, nilai, dan objek transaksi; a) Transaction date, value, and object;
b) Nama pihak yang melakukan transaksi; b) Name of transacting parties;
c) Sifat hubungan Afiliasi (jika ada); c) Nature of related parties (if any);
d) Penjelasan mengenai kewajaran transaksi; dan d) Description of the fairness of the transaction; and
2022 Annual Report & Sustainability Report
619 PT Krakatau Steel (Persero) Tbk
Page 622
REFERENSI SEOJK NOMOR 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
e) Pemenuhan ketentuan terkait; e) Compliance with related rules and regulations;
f) dalam hal terdapat hubungan afiliasi, selain f) In the event that there is an affiliation relationship, apart
mengungkapkan informasi sebagaimana dimaksud dalam from disclosing the information as referred to in letter a)
huruf a) sampai dengan huruf e), Emiten atau Perusahaan to letter e), the Issuer or Public Company also discloses
Publik juga mengungkapkan informasi: information:
1) Pernyataan Direksi bahwa transaksi afiliasi telah 1) A statement from the Board of Directors that the
melalui prosedur yang memadai untuk memastikan affiliate transaction has gone through adequate
bahwa transaksi afiliasi dilaksanakan sesuai dengan procedures to ensure that the affiliate transaction is
praktik bisnis yang berlaku umum antara lain 178 carried out in accordance with generally accepted
dilakukan dengan memenuhi prinsip transaksi yang business practices, by complying with the arms-
wajar (arms- length principle); dan length principle; and
2) Peran Dewan Komisaris dan komite audit dalam 2) The role of the Board of Commissioners and
melakukan prosedur yang memadai untuk the audit committee in carrying out adequate
memastikan bahwa transaksi afiliasi dilaksanakan procedures to ensure that affiliated transactions are
178
sesuai dengan praktik bisnis yang berlaku umum carried out in accordance with generally accepted
antara lain dilakukan dengan memenuhi prinsip business practices, by complying with the arms-
transaksi yang wajar (arms- length principle); length principle;
g) Dalam hal transaksi afiliasi atau transaksi material g) For affiliated transactions or material transactions which
dimaksud telah diungkapkan dalam laporan keuangan are business activities carried out to generate business
tahunan, ditambahkan informasi mengenai rujukan income and are carried out regularly, repeatedly, and/or
pengungkapan dalam laporan keuangan tahunan tersebut. 177 continuously, an explanation is added that the affiliated
transactions or material transactions are business
activities carried out to generate operating income. and
run regularly, repeatedly, and/or continuously.
h) Untuk pengungkapan transaksi afiliasi dan/atau transaksi h) For disclosure of affiliated transactions and/or conflict of
benturan kepentingan yang merupakan hasil pelaksanaan interest transactions resulting from the implementation
transaksi afiliasi dan/atau transaksi benturan kepentingan of affiliated transactions and/or conflict of interest
yang telah disetujui pemegang saham independen, transactions that have been approved by independent
ditambahkan informasi mengenai tanggal pelaksanaan shareholders, additional information regarding the date of
RUPS yang menyetujui transaksi afiliasi dan/atau transaksi the GMS which approved the affiliated transactions and/
benturan kepentingan tersebut; or conflict of interest transactions is added;
i) Dalam hal tidak terdapat transaksi afiliasi dan/atau i) In the event that there is no affiliated transaction and/
transaksi benturan kepentingan, maka diungkapkan 176 or conflict of interest transaction, then this shall be
mengenai hal tersebut; disclosed;
16) Perubahan ketentuan peraturan perundang-undangan yang 16) Changes in regulation which have a significant effect on the
berpengaruh signifikan terhadap Emiten atau Perusahaan Publik 179-181 Issuer or Public Company and impacts on the Company (if
dan dampaknya terhadap laporan keuangan (jika ada); dan any); and
17) Perubahan kebijakan akuntansi, alasan dan dampaknya 17) Changes in the accounting policy, rationale and impact on the
181
terhadap laporan keuangan (jika ada); financial statement (if any);
g. Tata Kelola Emiten atau Perusahaan Publik 185-309 g. Corporate Governance of the Issuer or Public Company
Tata kelola Emiten atau Perusahaan Publik paling sedikit memuat Corporate Governance of the Issuer or Public Company contains at
uraian singkat mengenai: least:
1) RUPS, paling sedikit memuat: 188-199 1) GMS, at least contains:
a) Informasi mengenai keputusan RUPS pada tahun buku dan a) Information regarding the resolutions of the GMS in the
1 (satu) tahun sebelum tahun buku meliputi: fiscal year and 1 (one) year prior to the fiscal year include:
1) keputusan RUPS pada tahun buku dan 1 (satu) tahun 1) Resolutions of the GMS in the fiscal year and 1
sebelum tahun buku yang direalisasikan pada tahun 188-199 (one) year before the fiscal year realized in the fiscal
buku; dan year; and
2) keputusan RUPS pada tahun buku dan 1 (satu) tahun 2) Resolutions of the GMS in the fiscal year and 1
sebelum tahun buku yang belum direalisasikan 188-199 (one) year before the fiscal year that have not been
beserta alasan belum direalisasikan; realized and the reasons for not realizing them;
b) dalam hal Emiten atau Perusahaan Publik menggunakan b) In the event that the Issuer or Public Company uses an
pihak independen dalam pelaksanaan RUPS untuk independent party in the conduct of the GMS to calculate
199
melakukan perhitungan suara, maka diungkapkan the votes, then this matter shall be disclosed;
mengenai hal tersebut;
2) Direksi, mencakup antara lain: 214-219 2) The Board of Directors, covering:
a) Tugas dan tanggung jawab masing-masing anggota a) The tasks and responsibilities of each member of the
215
Direksi; Board of Directors;
b) Pernyataan bahwa Direksi memiliki pedoman atau piagam b) Statement that the Board of Directors has already have
214
(charter) Direksi; board manual or charter;
c) Kebijakan dan pelaksanaan tentang frekuensi rapat Direksi, c) Policies and implementation of the frequency of meetings
termasuk rapat bersama Dewan Komisaris, dan tingkat of the Board of Directors, meetings of the Board of
218 dan
kehadiran anggota Direksi dalam rapat tersebut termasuk Directors with the Board of Commissioners, and the level
205-206
tingkat kehadiran dalam RUPS; of attendance of members of the Board of Directors in the
meeting including attendance at the GMS;
d) pelatihan dan/atau peningkatan kompetensi anggota d) Training and/or competency development of members of
Direksi: 218 the Board of Directors:
(1) kebijakan pelatihan dan/atau peningkatan kompetensi (1) Policies for training and/or improving the
anggota Direksi, termasuk program orientasi bagi competence of members of the Board of Directors,
anggota Direksi yang baru diangkat (jika ada); dan 218 including an orientation program for newly
appointed members of the Board of Directors (if
any); and
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
620
Page 623
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Halaman
Keterangan Description
Page
(2) pelatihan dan/atau peningkatan kompetensi yang (2) Training and/or competency improvement attended
diikuti anggota Direksi dalam tahun buku (jika ada); 219 by members of the Board of Directors in the fiscal
year (if any);
e) penilaian Direksi terhadap kinerja komite yang mendukung e) The Board of Directors’ assessment of the performance
pelaksanaan tugas Direksi pada tahun buku paling sedikit of the committees that support the implementation of
219
memuat: the Board of Directors’ duties for the fiscal year shall at
least contain:
(1) prosedur penilaian kinerja; dan (1) Performance appraisal procedures; and
(2) kriteria yang digunakan seperti capaian kinerja (2) The criteria used are performance achievements
selama tahun buku, kompetensi dan kehadiran dalam during the fiscal year, are competence and
rapat; dan attendance at meetings; and
f) dalam hal Emiten atau Perusahaan Publik tidak memiliki f) In the event that the Issuer or Public Company does not
komite yang mendukung pelaksanaan tugas Direksi, maka have a committee that supports the implementation of
219
diungkapkan mengenai hal tersebut. the duties of the Board of Directors, this matter shall be
disclosed.
3) Dewan Komisaris, mencakup antara lain: 200-213 3) The Board of Commissioners, among others include:
a) Tugas dan tanggung jawab Dewan Komisaris; a) Duties and responsibilities of the Board of
201
Commissioners;
b) Pernyataan bahwa Dewan Komisaris memiliki pedoman b) Statement that the Board of Commissioners has already
200
atau piagam (charter) Dewan Komisaris; have the board manual or charter;
c) Kebijakan dan pelaksanaan tentang frekuensi rapat Dewan c) Policies and implementation of the frequency of meetings
Komisaris, termasuk rapat bersama Direksi, dan tingkat of the Board of Commissioners, meetings of the Board
kehadiran anggota Dewan Komisaris dalam rapat tersebut of Commissioners with the Board of Directors and
204-206
termasuk tingkat kehadiran dalam RUPS;; the level of attendance of members of the Board of
Commissioners in these meetings including attendance
at the GMS;
d) pelatihan dan/atau peningkatan kompetensi anggota d) Training and/or competency improvement of members of
207-211
Dewan Komisaris: the Board of Commissioners:
(1) kebijakan pelatihan dan/atau peningkatan kompetensi (1) Policy on competency training and/or development
anggota Dewan Komisaris, termasuk program of members of the Board of Commissioners,
orientasi bagi anggota Dewan Komisaris yang baru 207 including orientation programs for newly appointed
diangkat (jika ada); dan members of the Board of Commissioners (if any);
and
(2) pelatihan dan/atau peningkatan kompetensi yang (2) Competency training and/or development attended
diikuti anggota Dewan Komisaris dalam tahun buku 207-211 by members of the Board of Commissioners in the
(jika ada); fiscal year (if any);
e) penilaian terhadap kinerja anggota Direksi dan anggota e) The assessment on the performance of the Board
Dewan Komisaris dan pelaksanaannya, paling sedikit 220 of Directors and Board of Commissioners and the
memuat: implementation, at least covering:
(1) Prosedur pelaksanaan penilaian kinerja; (1) procedure for the implementation of performance
220
assessment;
(2) Kriteria yang digunakan seperti capaian kinerja (2) Criteria used are performance achievements during
selama tahun buku, kompetensi dan kehadiran dalam 220 the fiscal year, competency and attendance at
rapat; dan meetings; and
(3) Pihak yang melakukan penilaian; 220 (3) Assessor;
f) penilaian Dewan Komisaris terhadap kinerja Komite yang f) Board of Commissioners’ assessment of the performance
mendukung pelaksanaan tugas Dewan Komisaris pada of the Committees that support the implementation of
212-213
tahun buku meliputi: the duties of the Board of Commissioners in the fiscal
year includes:
(1) prosedur penilaian kinerja; dan 212-213 (1) Performance appraisal procedures; and
(2) kriteria yang digunakan seperti capaian kinerja (2) The criteria used are performance achievements
selama tahun buku, kompetensi dan kehadiran dalam 212-213 during the fiscal year, competency and attendance
rapat; at meetings;
4) Nominasi dan remunerasi Direksi dan Dewan Komisaris, paling 4) The nomination and remuneration of the Board of Directors
226-228
sedikit memuat: and the Board of Commissioners shall at least contain:
a) prosedur nominasi, meliputi uraian singkat mengenai a) Nomination procedure, including a brief description of
kebijakan dan proses nominasi anggota Direksi dan/atau the policies and process for nomination of members of
226
anggota Dewan Komisaris; dan the Board of Directors and/or members of the Board of
Commissioners; and
b) prosedur dan pelaksanaan remunerasi Direksi dan Dewan b) Procedures and implementation of remuneration for the
Komisaris, antara lain: 226 Board of Directors and the Board of Commissioners,
among others:
(1) prosedur penetapan remunerasi Direksi dan Dewan (1) Procedures for determining remuneration for the
Komisaris; 227 Board of Directors and the Board of Commissioners;
(2) struktur remunerasi Direksi dan Dewan Komisaris (2) The remuneration structure of the Board of Directors
seperti, gaji, tunjangan, tantiem/bonus dan lainnya; and the Board of Commissioners such as salary,
227
dan allowances, tantiem/bonus and others; and
(3) besarnya remunerasi masing-masing anggota Direksi (3) The amount of remuneration for each member of
dan anggota Dewan Komisaris; 228 the Board of Directors and member of the Board of
Commissioners
2022 Annual Report & Sustainability Report
621 PT Krakatau Steel (Persero) Tbk
Page 624
REFERENSI SEOJK NOMOR 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
5) Dewan Pengawas Syariah, bagi Emiten atau Perusahaan Publik 5) Sharia Supervisory Board, for Issuer or Public Company that
yang menjalankan kegiatan usaha berdasarkan prinsip syariah conduct business based on sharia law, as stipulated in the
sebagaimana tertuang dalam anggaran dasar, paling sedikit articles of association, at least containing:
memuat:
a) nama; a) name;
b) dasar hukum pengangkatan dewan pengawas syariah; b) Legal basis for the appointment of the sharia supervisory
board;
c) periode penugasan dewan pengawas syariah; c) Period of assignment of the sharia supervisory board;
d) tugas dan tanggung jawab Dewan Pengawas Syariah; dan d) duty and responsibility of Sharia Supervisory Board; and
e) frekuensi dan cara pemberian nasihat dan saran serta e) frequency and procedure in providing advice and
pengawasan pemenuhan Prinsip Syariah di Pasar Modal suggestion, as well as the compliance of Sharia Principles
terhadap Emiten atau Perusahaan Publik; by the Issuer or Public Company in the Capital Market;
6) Komite Audit, mencakup antara lain: 229-241 6) Audit Committee, among others covering:
a) Nama dan jabatannya dalam keanggotaan komite; 231-232 a) Name and position in the committee;
dan 233-
234
b) Usia; 233-234 b) Age;
c) Kewarganegaraan; 233-234 c) Citizenship;
d) Riwayat pendidikan; 233-234 d) Education background;
e) Riwayat jabatan, meliputi informasi: 233-234 e) History of position; including:
(1) Dasar hukum untuk pengangkatan sebagai anggota 231-232 (1) Legal basis for appointment as committee member;
komite; dan 233-
234
(2) Rangkap jabatan, baik sebagai anggota Dewan (2) Dual position, as member of Board of
Komisaris, anggota Direksi, dan/atau anggota komite Commissioners, member of Board of Directors,
233-234
serta jabatan lainnya (jika ada); dan and/or member of committee, and other position
(if any); and
(3) Pengalaman kerja beserta periode waktunya baik di (3) working experience and period in and outside the
dalam maupun di luar Emiten atau Perusahaan Publik; 233-234 Issuer or Public Company;
f) Periode dan masa jabatan anggota Komite Audit; f) Period and terms of office of the member of Audit
231-232
Committee;
g) Pernyataan independensi Komite Audit; 230 g) statement of independence of the Audit Committee;
h) Pendidikan dan/atau pelatihan yang telah diikuti dalam h) Training and/or competency improvement that have been
239-241
tahun buku (jika ada); dan followed in the fiscal year (if any);
i) Kebijakan dan pelaksanaan tentang frekuensi rapat Komite i) Policies and implementation of the frequency of audit
Audit dan tingkat kehadiran anggota Komite Audit dalam 234 committee meetings and the level of attendance of audit
rapat tersebut; committee members in those meetings; and
j) Pelaksanaan kegiatan Komite Audit pada tahun buku j) the activities of the Audit Committee in the year under
sesuai dengan yang dicantumkan dalam pedoman atau 235-238 review, in accordance with the Audit Committee Charter;
piagam (charter) Komite Audit;
7) Komite atau fungsi nominasi dan remunerasi Emiten atau 7) The nomination and remuneration committee or function of
242-245
Perusahaan Publik, paling sedikit memuat: the Issuer or Public Company, at least containing:
a) Nama dan jabatannya dalam keanggotaan komite; 243-244 a) Name and position in committee membership;
b) Usia; 244 b) Age;
c) Kewarganegaraan; 244 c) Nationality;
d) Riwayat pendidikan; 244 d) Educational history;
e) Riwayat jabatan, meliputi informasi: 244 e) Position history, including information on:
(1) Dasar hukum penunjukan sebagai anggota komite; 243-244 (1) Legal basis for appointment as committee member;
(2) Rangkap jabatan, baik sebagai anggota Dewan (2) Concurrent positions, either as a member of the
Komisaris, anggota Direksi, dan/atau anggota komite Board of Commissioners, member of the Board of
244
serta jabatan lainnya (jika ada); dan Directors, and/or committee member and other
positions (if any); and
(3) Pengalaman kerja beserta periode waktunya baik di (3) Work experience and period of time both inside and
244
dalam maupun di luar Emiten atau Perusahaan Publik; outside the Issuer or Public Company;
f) Periode dan masa jabatan anggota komite; 243-244 f) Period and term of office of the committee members;
g) Pernyataan independensi komite; 242 g) Statement of committee independence;
h) Pendidikan dan/atau pelatihan yang telah diikuti dalam h) Training and/or competency improvement that have been
246
tahun buku (jika ada); dan followed in the fiscal year (if any);
i) Uraian tugas dan tanggung jawab; 243 i) Description of duties and responsibilities;
j) Pernyataan bahwa telah memiliki pedoman atau piagam j) A statement that it has a guideline or charter;
242
(charter) komite;
k) Kebijakan dan pelaksanaan tentang frekuensi rapat k) Policies and implementation of the frequency of meetings
komite dan tingkat kehadiran anggota komite dalam rapat 245 and the level of attendance of members at the meeting;
tersebut;
l) uraian singkat pelaksanaan kegiatan pada tahun buku; dan l) Brief description of the implementation of activities in the
245
fiscal year; and
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
622
Page 625
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Halaman
Keterangan Description
Page
m) dalam hal tidak dibentuk komite nominasi dan remunerasi, m) In the event that no nomination and remuneration
Emiten atau Perusahaan Publik cukup mengungkapkan committee is formed, the Issuer or Public Company is
informasi sebagaimana dimaksud dalam huruf i) sampai sufficient to disclose the information as referred to in
dengan huruf l) dan mengungkapkan: letter i) to letter l) and disclose:
(1) alasan tidak dibentuknya komite; dan (1) Reasons for not forming the committee; and
(2) pihak yang melaksanakan fungsi nominasi dan (2) The party carrying out the nomination and
remunerasi; remuneration function;
8) Komite lain yang dimiliki Emiten atau Perusahaan Publik dalam 8) Other committees owned by Issuers or Public Companies
rangka mendukung fungsi dan tugas Direksi (jika ada) dan/atau in order to support the functions and tasks of the Board
komite yang mendukung fungsi dan tugas Dewan Komisaris, 246-256 of Directors (if any) and / or committees that support the
paling sedikit memuat: functions and duties of the Board of Commissioners, the least
contains:
a) Nama dan jabatannya dalam keanggotaan komite; 247-249 a) Name and position in the Committee;
b) Usia; 248-249 b) Age;
c) Kewarganegaraan; 248-249 c) Citizenship;
d) Riwayat pendidikan; 248-249 d) Education background;
e) Riwayat jabatan, meliputi informasi: 247-249 e) History of position, including:
(1) Dasar hukum penunjukan sebagai anggota komite; (1) Legal basis for the appointment as member of the
247-249
committee;
(2) Rangkap jabatan, baik sebagai anggota Dewan (2) Dual position, as member of Board of
Komisaris, anggota Direksi, dan/atau anggota komite Commissioners, member of Board of Directors,
248-249
serta jabatan lainnya (jika ada); dan and/or member of committee, and other position
(if any); and
(3) Pengalaman kerja beserta periode waktunya baik di (3) Working experience and period in and outside the
248-249
dalam maupun di luar Emiten atau Perusahaan Publik; Issuer or Public Company;
f) Periode dan masa jabatan anggota komite; f) Period and terms of office of the member of Audit
247-248
Committee;
g) Pernyataan independensi komite; 246 g) Statement of committee independence;
h) Pendidikan dan/atau pelatihan yang telah diikuti dalam h) Training and/or competency improvement that have been
252-256
tahun buku (jika ada); dan followed in the fiscal year (if any); and
i) Uraian tugas dan tanggung jawab; 247 i) Description of duties and responsibilities;
j) Pernyataan bahwa telah memiliki pedoman atau piagam j) A statement that the committee has had guidelines or
246
(charter) komite; charters;
k) Kebijakan dan pelaksanaan tentang frekuensi rapat k) Policies and implementation of the frequency of
komite dan tingkat kehadiran anggota komite dalam rapat 250 committee meetings and the level of attendance of
tersebut; committee members at the meeting; and
l) uraian singkat pelaksanaan kegiatan pada tahun buku; dan l) A brief description of the committee’s activities for the
251-252
fiscal year;
9) Sekretaris Perusahaan, mencakup antara lain: 257-259 9) Corporate Secretary, including:
a) nama; 257 a) name;
b) domisili; 257 b) domicile;
c) riwayat jabatan, meliputi informasi: 257 c) history of position, including:
(1) dasar hukum penunjukan sebagai Sekretaris (1) legal basis for the appointment as Corporate
257
Perusahaan; dan Secretary; and
(2) pengalaman kerja beserta periode waktunya baik di (2) working experience and period in and outside the
257
dalam maupun di luar Emiten atau Perusahaan Publik; Issuer or Public Company;
d) riwayat pendidikan; 257 d) education background;
e) pendidikan dan/atau pelatihan yang diikuti dalam tahun e) education and/or training during the year under review;
258
buku; dan and
f) uraian singkat pelaksanaan tugas Sekretaris Perusahaan f) brief description on the implementation of duties of the
258-259
pada tahun buku; Corporate Secretary in the year under review;
10) Unit Audit Internal, mencakup antara lain: 260-270 10) Internal Audit Unit, among others including:
a) Nama kepala Unit Audit Internal; 262 a) Name of Head of Internal Audit Unit;
b) Riwayat jabatan, meliputi informasi: 262 b) History of position, including:
(1) Dasar hukum penunjukan sebagai Kepala Audit (1) Legal basis for the appointment as Head of Internal
262
Internal; dan Audit Unit; and
(2) Pengalaman kerja beserta periode waktunya baik di (2) Working experience and period in and outside the
262
dalam maupun di luar Emiten atau Perusahaan Publik; Issuer or Public Company;
c) Kualifikasi atau sertifikasi sebagai profesi audit internal 262 dan c) Qualification or certification as internal auditor (if any);
(jika ada); 267-268
d) Pendidikan dan/atau pelatihan yang diikuti dalam tahun d) Education and/or training during the year under review;
267-268
buku;
e) Struktur dan kedudukan Unit Audit Internal; 261 e) Structure and position of Internal Audit Unit;
f) Uraian tugas dan tanggung jawab; 265 f) Description of duties and responsibilities;
g) Pernyataan bahwa telah memiliki pedoman atau piagam g) Statement that the Internal Audit Unit has already have
264
(charter) Unit Audit Internal; dan Internal Audit Unit charter; and
h) Uraian singkat pelaksanaan tugas Unit Audit Internal pada h) Brief description on the implementation of duty of Internal
269-270
tahun buku; Audit Unit during the year under review;
2022 Annual Report & Sustainability Report
623 PT Krakatau Steel (Persero) Tbk
Page 626
REFERENSI SEOJK NOMOR 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
11) Uraian mengenai sistem pengendalian internal (internal control) 11) Description on internal control system adopted by the Issuer or
yang diterapkan oleh Emiten atau Perusahaan Publik, paling 271-274 Public Company, at least covering:
sedikit mengenai:
a) Pengendalian keuangan dan operasional, serta kepatuhan a) Financial and operational control, and compliance to the
272
terhadap peraturan perundang-undangan lainnya; dan other prevailing rules; and
b) Tinjauan atas efektivitas sistem pengendalian internal; 272 b) Review on the effectiveness of internal control systems;
c) Pernyataan Direksi dan/atau Dewan Komisaris atas c) Statement of the Board of Directors and/or Board of
kecukupan sistem pengendalian internal; 273 Commissioners on the adequacy of the internal control
system;
12) Sistem manajemen risiko yang diterapkan oleh Emiten atau 12) Risk management system implemented by
275-279
Perusahaan Publik, paling sedikit mengenai: the Company, at least includes:
a) Gambaran umum mengenai sistem manajemen risiko a) General description about the Company’s risk
275
Emiten atau Perusahaan Publik; management system the Issuer or Public Company;
b) Jenis risiko dan cara pengelolaannya; dan 276 b) Types of risk and the management; and
c) Tinjauan atas efektivitas sistem manajemen risiko Emiten c) Review the effectiveness of the risk management system
277-278
atau Perusahaan Publik; applied by the Issuer or Public Company;
d) Pernyataan Direksi dan/atau Dewan Komisaris atau komite d) Statement of the Board of Directors and/or the Board of
audit atas kecukupan sistem manajemen risiko; 279 Commissioners or the audit committee on the adequacy
of the risk management system;
13) Perkara hukum yang berdampak material yang dihadapi oleh 13) Legal cases that have a material impact faced by Issuers or
Emiten atau Perusahaan Publik, entitas anak, anggota Direksi Public Companies, subsidiaries, members of the Board of
280-291
dan anggota Dewan Komisaris (jika ada), antara lain meliputi: Directors and members of the Board of Commissioners (if
any), at least contain:
a) Pokok perkara/gugatan; 280-291 a) Substance of the case/claim;
b) Status penyelesaian perkara/gugatan; dan 280-291 b) Status of settlement of case/claim; and
c) Pengaruhnya terhadap kondisi Emiten atau Perusahaan c) Potential impacts on the condition of the Issuer or Public
280-291
Publik; Company;
14) Informasi tentang sanksi administratif yang dikenakan kepada 14) information about administrative sanctions imposed to Issuer
Emiten atau Perusahaan Publik, anggota Dewan Komisaris dan or Public Company, members of the Board of Commissioners
291
Direksi, oleh otoritas Pasar Modal dan otoritas lainnya pada and the Board of Directors, by the Capital Market Authority and
tahun buku (jika ada); other authorities during the last fiscal year (if any);
15) Informasi mengenai kode etik Emiten atau Perusahaan Publik 15) information about codes of conduct of the Issuer or Public
292-294
meliputi: Company, includes:
a) Pokok-pokok kode etik; 293 a) Key points of the code of conduct;
b) Bentuk sosialisasi kode etik dan upaya penegakannya; dan b) Socialization of the code of conduct and enforcement;
294
and
c) Pernyataan bahwa kode etik berlaku bagi anggota Direksi, c) Statement that the code of conduct is applicable for the
anggota Dewan Komisaris, dan karyawan Emiten atau 293 Board of Commissioners, the Board of Directors, and
Perusahaan Publik; employees of the Issuer of Public Company;
16) Uraian singkat mengenai kebijakan pemberian kompensasi 16) A brief description of the policy of providing long-term
jangka panjang berbasis kinerja kepada manajemen dan/atau performance-based compensation to management and/or
karyawan yang dimiliki oleh Emiten atau Perusahaan Publik employees owned by the Issuer or Public Company (if any),
(jika ada), antara lain berupa program kepemilikan saham including the management stock ownership program (MSOP)
oleh manajemen (management stock ownership program/ and/or program employee stock ownership (ESOP);
MSOP) dan/atau program kepemilikan saham oleh karyawan
175
(employee stock ownership program/ESOP); Dalam hal
pemberian kompensasi berupa program kepemilikan saham
oleh manajemen (management stock ownership program/
MSOP) dan/atau program kepemilikan saham oleh karyawan
(employee stock ownership program/ESOP), informasi yang
diungkapkan paling sedikit memuat:
a) jumlah saham dan/atau opsi; a) Number of shares and/or options;
b) jangka waktu pelaksanaan; b) Implementation period;
c) persyaratan karyawan dan/atau manajemen yang berhak; c) Requirements for eligible employees and/or
dan management; and
d) harga pelaksanaan atau penentuan harga pelaksanaan; d) Exercise price or determination of exercise price;
17) Uraian singkat mengenai kebijakan pengungkapan informasi 17) A brief description of the information disclosure policy
259
mengenai: regarding:
a) Kepemilikan saham anggota Direksi dan anggota Dewan a) Share ownership of members of the Board of Directors
Komisaris paling lambat 3 (tiga) hari kerja setelah and members of the Board of Commissioners no later
terjadinya kepemilikan atau setiap perubahan kepemilikan 259 than 3 (three) working days after the occurrence of
atas saham Perusahaan Terbuka; dan ownership or any change in ownership of shares of a
Public Company; and
b) Pelaksanaan atas kebijakan dimaksud; 259 b) Implementation of the policy;
18) Uraian mengenai sistem pelaporan pelanggaran (whistleblowing 18) Description of whistleblowing system at the Issuer or Public
system) di Emiten atau Perusahaan Publik (jika ada), antara lain 295-297 Company (if any), among others include:
meliputi:
a) Cara penyampaian laporan pelanggaran; 296 a) Mechanism for violation reporting;
b) Perlindungan bagi pelapor; 296 b) Protection for the whistleblower;
c) Penanganan pengaduan; 296 c) Handling of violation reports;
d) Pihak yang mengelola pengaduan; dan 296 d) Unit responsible for handling of violation report; and
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
624
Page 627
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Halaman
Keterangan Description
Page
e) Hasil dari penanganan pengaduan, paling sedikit meliputi: 297 e) Results from violation report handling, at least includes:
(1) Jumlah pengaduan yang masuk dan diproses dalam (1) Number of complaints received and processed
297
tahun buku; dan during the fiscal year; and
(2) Tindak lanjut pengaduan; 297 (2) Follow up of complaints;
19) Uraian mengenai kebijakan anti korupsi Emiten atau 19) A description of the anti-corruption policy of the Issuer or
297-299
Perusahaan Publik, paling sedikit memuat: Public Company, at least containing:
a) program dan prosedur yang dilakukan dalam mengatasi a) Programs and procedures implemented in overcoming
praktik korupsi, balas jasa (kickbacks), fraud, suap dan/ 297-299 corrupt practices, kickbacks, fraud, bribery and/or
atau gratifikasi dalam Emiten atau Perusahaan Publik; dan gratification in Issuers or Public Companies; and
b) pelatihan/sosialisasi anti korupsi kepada karyawan Emiten b) Anti-corruption training/socialization to employees of
297-299
atau Perusahaan Publik; Issuers or Public Companies;
20) Penerapan atas Pedoman Tata Kelola Perusahaan Terbuka bagi 20) Implementation of the Guidelines of Corporate Governance for
Emiten yang menerbitkan Efek Bersifat Ekuitas atau Perusahaan 300-309 Public Companies for Issuer issuing Equity-based Securities or
Publik, meliputi: Public Company, including:
a) pernyataan mengenai rekomendasi yang telah a) statement regarding recommendation that have been
300-309
dilaksanakan; dan/atau implemented; and/or
b) penjelasan atas rekomendasi yang belum dilaksanakan, b) description of recommendation that have not been
disertai alasan dan alternatif pelaksanaannya (jika ada); 300-309 implemented, along with the reason and alternatives of
implementation (if any);
h. Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan h. Social and Environmental Responsibility of the Issuer or Public
√
Publik Company
1) Informasi yang diungkapkan dalam bagian tanggung jawab 1) The information disclosed in the social and environmental
sosial dan lingkungan merupakan Laporan Keberlanjutan responsibility section is a Sustainability Report as referred
(Sustainability Report) sebagaimana dimaksud dalam to in the Financial Services Authority Regulation Number 51/
Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 √ POJK.03/2017 concerning the Implementation of Sustainable
tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Finance for Financial Services Institutions, Issuers, and Public
Jasa Keuangan, Emiten, dan Perusahaan Publik, paling sedikit Companies, at at least includes:
memuat:
a) penjelasan strategi keberlanjutan; 316 a) Explanation of the sustainability strategy;
b) ikhtisar aspek keberlanjutan (ekonomi, sosial, dan b) Overview of sustainability aspects (economic, social, and
312-315
lingkungan hidup); environmental);
c) profil singkat Emiten atau Perusahaan Publik; 64-65 c) Brief profile of the Issuer or Public Company;
d) penjelasan Direksi; 44-57 d) Explanation of the Board of Directors;
e) tata kelola keberlanjutan; 318-321 e) Sustainability governance;
f) kinerja keberlanjutan; 322-383 f) Sustainability performance;
g) verifikasi tertulis dari pihak independen, jika ada; Tidak Ada g) Written verification from an independent party, if any;
None
h) Lembar umpan balik (feedback) untuk pembaca, jika ada; h) Feedback sheet for readers, if any; and
633
dan
i) anggapan Emiten atau Perusahaan Publik terhadap umpan Tidak Ada i) The response of the Issuer or Public Company to the
balik laporan tahun sebelumnya; None previous year’s report feedback;
2) Laporan Keberlanjutan sebagaimana dimaksud pada angka 2) The Sustainability Report as referred to in number 1) must be
1), harus disusun sesuai Pedoman Teknis Penyusunan prepared in accordance with the Technical Guidelines for the
Laporan Keberlanjutan (Sustainability Report) Bagi Emiten dan Preparation of a Sustainability Report for Issuers and Public
√
Perusahaan Publik sebagaimana tercantum dalam Lampiran Companies as contained in Appendix II which is an integral
II yang merupakan bagian tidak terpisahkan dari Surat Edaran part of this Financial Services Authority Circular Letter;
Otoritas Jasa Keuangan ini;
3) Informasi Laporan Keberlanjutan (Sustainability Report) pada 3) Information on the Sustainability Report in number 1) can:
√
angka 1) dapat:
a) diungkapkan pada bagian lain yang relevan di luar bagian a) Disclosed in other relevant sections outside the Social
tanggung jawab sosial dan lingkungan, seperti penjelasan and Environmental Responsibility section, such as the
Direksi terkait Laporan Keberlanjutan diungkapkan dalam √ Directors’ explanation regarding the Sustainability Report
bagian terkait Laporan Direksi; dan/atau disclosed in the section related to the Directors’ Report;
and/or
b) merujuk pada bagian lain di luar bagian tanggung jawab b) Refers to other sections outside the Social and
sosial dan lingkungan dengan tetap mengacu pada Environmental Responsibility section by still referring
Pedoman Teknis Penyusunan Laporan Keberlanjutan to the Technical Guidelines for the Preparation of
(Sustainability Report) Bagi Emiten dan Perusahaan Sustainability Reports for Issuers and Public Companies
Publik sebagaimana tercantum dalam Lampiran II yang √ as listed in Appendix II which is an integral part of this
merupakan bagian tidak terpisahkan dari Surat Edaran Financial Services Authority Circular Letter, such as the
Otoritas Jasa Keuangan ini, seperti profil Emiten atau profile of the Issuer or Public Company;
Perusahaan Publik;
4) Laporan Keberlanjutan (Sustainability Report) sebagaimana 4) The Sustainability Report as referred to in number 1) is an
dimaksud pada angka 1) merupakan bagian yang tidak inseparable part of the Annual Report but can be presented
terpisahkan dari Laporan Tahunan namun dapat disajikan √ separately from the Annual Report;
secara terpisah dengan Laporan Tahunan;
5) Dalam hal Laporan Keberlanjutan disajikan secara terpisah 5) In the event that the Sustainability Report is presented
dengan Laporan Tahunan, informasi yang diungkapkan dalam separately from the Annual Report, the information disclosed in
Laporan Keberlanjutan dimaksud harus: the Sustainability Report must:
a) memuat seluruh informasi sebagaimana dimaksud pada a) Contains all the information as referred to in number 1);
angka 1); dan and
2022 Annual Report & Sustainability Report
625 PT Krakatau Steel (Persero) Tbk
Page 628
REFERENSI SEOJK NOMOR 16/SEOJK.04/2021
SEOJK Reference Number 16/SEOJK.04/2021
Halaman
Keterangan Description
Page
b) disusun sesuai Pedoman Teknis Penyusunan Laporan b) Prepared in accordance with the Technical Guidelines
Keberlanjutan (Sustainability Report) Bagi Emiten dan for the Preparation of a Sustainability Report for Issuers
Perusahaan Publik sebagaimana tercantum dalam and Public Companies as listed in Appendix II which is an
Lampiran II yang merupakan bagian tidak terpisahkan dari integral part of this Financial Services Authority Circular
Surat Edaran Otoritas Jasa Keuangan ini; Letter;
6) Dalam hal Laporan Keberlanjutan disajikan secara terpisah 6) In the event that the Sustainability Report is presented
dengan Laporan Tahunan, maka dalam bagian tanggung jawab separately from the Annual Report, then the Social and
sosial dan lingkungan memuat informasi bahwa informasi Environmental Responsibility section contains information that
mengenai tanggung jawab sosial dan lingkungan telah information on Social and Environmental Responsibility has
diungkapkan dalam Laporan Keberlanjutan yang disajikan been disclosed in the Sustainability Report which is presented
secara terpisah dari Laporan Tahunan; dan separately from the Annual Report; and
7) Penyampaian Laporan Keberlanjutan (Sustainability Report) 7) Submission of the Sustainability Report which is presented
yang disajikan secara terpisah dengan Laporan Tahunan separately from the Annual Report must be submitted together
harus disampaikan bersamaan dengan penyampaian Laporan with the Annual Report.
Tahunan.
i Laporan Keuangan Tahunan yang Telah Diaudit i Audited Annual Financial Statement
Laporan keuangan tahunan yang dimuat dalam Laporan Tahunan Financial Statements included in Annual Report should be prepared
disusun sesuai dengan Standar Akuntansi Keuangan di Indonesia in accordance with the Financial Accounting Standards in Indonesia
dan telah diaudit oleh Akuntan. Laporan keuangan dimaksud memuat and audited by an Accountant. The said financial statement should
pernyataan mengenai pertanggungjawaban atas laporan keuangan be included with statement of responsibility for financial report as
sebagaimana diatur dalam peraturan perundang-undangan di sektor stipulated in the legislations in the Capital Markets sector governing
Pasar Modal yang mengatur mengenai tanggung jawab Direksi atas the responsibility of the Board of Directors on the financial report or
laporan keuangan atau peraturan perundang-undangan di sektor Pasar the legislations in the Capital Markets sector governing the periodic
Modal yang mengatur mengenai laporan berkala Perusahaan Efek reports of securities company in the event the Issuer is a Securities
dalam hal Emiten merupakan Perusahaan Efek; dan Company; and
j Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris j Letter of Statement of the Board of Directors and the Board of
tentang Tanggung Jawab atas Laporan Tahunan Commissioners regarding the Responsibility for Annual Reporting
Surat pernyataan anggota Direksi dan anggota Dewan Komisaris Letter of statement of the Board of Directors and the Board of
tentang tanggung jawab atas Laporan Tahunan disusun sesuai Commissioners regarding the responsibility for Annual Reporting
dengan format Surat Pernyataan Anggota Direksi dan Anggota should be prepared according to the format of letter of statement
Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan of member of Board of Directors and the Board of Commissioners
sebagaimana tercantum dalam Lampiran yang merupakan bagian regarding the responsibility for Annual Reporting as attached in the
tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini. Attachment, which is an integral part of this Circulation Letter of the
Financial Services Authority.
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
626
Page 629
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
DAFTAR PENGUNGKAPAN SESUAI PERATURAN
OTORITAS JASA KEUANGAN NOMOR 51/POJK.03/2017 [OJK G.4]
LIST OF DISCLOSURE BASED ON POJK NO.51/POJK.03/2017
No. Indeks Nama Indeks Halaman
Index Number Name of Index Page
Strategi Keberlanjutan | Sustainability Strategy
A.1 Penjelasan Strategi Keberlanjutan
316
Explanation on Sustainability Strategies
Ikhtisar Kinerja Aspek Keberlanjutan | Overview of Sustainability Aspects Performance
B.1 Aspek Ekonomi
312
Economy Aspects
B.2 Aspek Lingkungan Hidup
314
Environmental Aspects
B.3 Aspek Sosial
315
Social Aspects
Profil Perusahaan | Company Profile
C.1 Visi, Misi, dan Nilai Keberlanjutan
77
Vission, Mission, Sustainable Values
C.2 Alamat Perusahaan
65
Company Address
C.3 Skala Usaha:
Total aset atau kapitalisasi dan total kewajiban;
Jumlah karyawan menurut jenis kelamin, jabatan, usia, pendidikan, dan status ketenagakerjaan;
Nama pemegang saham dan persentase kepemilikan saham; dan Wilayah operasional
64, 89, 112, 345
Business Scale:
Total assets or assets capitalizationm and total liabilities;
Total employee based on gender, position, age, education and employment status;
Percentage of share ownership; and Operational area.
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
64, 83,
Product, Service and Business Activities
C.5 Keanggotaan pada Asosiasi
92
Member Association
C.6 Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan
92
Significant Changes
Penjelasan Direksi | Director Explanation
D.1 Penjelasan Direksi
44
Director Explanation
Tata Kelola Keberlanjutan | Sustainable Corporate Governance
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan
318
Person in Charge Responsibility for Sustainable Finance
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan
319
Sustainable Finance Competency Development
E.3 Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan
319
Sustainable Finance Risk Assessment Implementation
E.4 Hubungan dengan Pemangku Kepentingan
320
Stakeholders Relations
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan
44
Sustainable Finance Implementation Problems
2022 Annual Report & Sustainability Report
627 PT Krakatau Steel (Persero) Tbk
Page 630
DAFTAR PENGUNGKAPAN SESUAI PERATURAN OTORITAS JASA KEUANGAN NOMOR 51/POJK.03/2017
LIST OF DISCLOSURE BASED ON POJK NO.51/POJK.03/2017 [OJK G.4]
No. Indeks Nama Indeks Halaman
Index Number Name of Index Page
Kinerja Keberlanjutan | Sustainable Performance
F.1 Kegiatan Membangun Budaya Keberlanjutan
78
The Activities of Building a Culture of Sustainability
Kinerja Ekonomi | Economic Performance
F.2 Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi
325
Comparison of Production Targets and Performance, Portfolio, Financial Targets, or Investment, Revenue and Profit
F.3 Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan atau Proyek
Tidak Relevan
yang Sejalan dengan Keuangan Berkelanjutan
Not Relevan
Comparison of Portfolio Targets and Performance, Financing Targets, or Investments in Financial Instruments or
Projects in Line With the Implementation of Sustainable Finance
Kinerja Lingkungan Hidup | Environmental Performance
F.4 Biaya Lingkungan Hidup
342
Environment Cost Incurred
Aspek Material | Material Aspect
F.5 Penggunaan Material yang Ramah Lingkungan
330
Use of Environmentally Friendly Materials
Aspek Energi | Energy Aspect
F.6 Jumlah dan Intensitas Energi yang Digunakan
333
The Amount and Intensity of Energy Used
F.7 Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
331
Efforts and Achievement of Energy Efficiency Including Use of Renewable Energy Sources
Aspek Air | Water Aspect
F.8 Penggunaan Air
334
Water Used
Aspek Keanekaragaman Hayati | Biodiversity Aspect
F.9 Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki Keanekaragaman
Hayati 334
Impacts from Operational Areas Close to or in Conservation Areas or Having Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati
335
Biodiversity Conservation Efforts
Aspek Emisi | Emission Aspect
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
335
The Amount and Intensity of Emissions Produced by Type
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
336
Efforts and Achievement Emission Reduction Carried Out
Aspek Limbah dan Efluen | Waste and Effluent Aspect
F.13 Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis
339
The Amount of Waste and Effluent Produced by Type
F.14 Mekanisme Pengelolaan Limbah dan Efluen
338
Mechanism of Waste and Effluent Management
F.15 Tumpahan yang Terjadi (jika ada) Tidak Ada
Spills that Occur (if any) None
Aspek Pengaduan Terkait Lingkungan Hidup | Environmental Complaint Aspect
F.16 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
342
The Amount and Material of Environmental Complaints Received and Resolved
Kinerja Sosial | Social Aspect
F.17 Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada Konsumen
376
Commitment to Provide Services for Equivalent Products and/or Services to Consumers
Aspek Ketenagakerjaan | Employment Aspect
F.18 Kesetaraan Kesempatan Bekerja
347
Equality of Employment Opportunities
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa
348
Child Labor and Forced Labor
F.20 Upah Minimum Regional
352
The Regional Minimum Wage
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
628
Page 631
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
No. Indeks Nama Indeks Halaman
Index Number Name of Index Page
F.21 Lingkungan Bekerja yang Layak dan Aman
356
Decent and Safe Working Environment
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai
349-351
Training and Capacity Building of Employees
Aspek Masyarakat | Society Aspect
F.23 Dampak Operasi Terhadap Masyarakat Sekitar
370
Operational Impacts to the Surrounding Community
F.24 Pengaduan Masyarakat
375
Public Complaints
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
371
Environmental and Social Responsibility Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan | Responsibilities for Developing Sustainable Products/Services
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
377
Innovation and Development of Sustainable Financial Products and/or Services
F.27 Produk/Jasa yang Sudah Dievalualsi Keamanannya bagi Pelanggan
376
Products/Services that have been Evaluated for Safety for Customers
F.28 Dampak Produk/Jasa
376
Products/Service Impacts
F.29 Jumlah Produk yang Ditarik Kembali
379
Number of Products Recalled
F.30 Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
379
Customer Satisfaction Survey of Sustainable Finance and/or Services
Lain-lain | Others
G.1 Verifikasi Tertulis dari Pihak Independen (jika ada)
383
Written Verification from an Independent Party (if any)
G.2 Lembar Umpan Balik
633
Feedback Form
G.3 Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya Tidak Ada
Feedback on Previous Year’s Sustainability Report None
G.4 Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik
628
Disclosure List Based on POJK No.51/POJK.03/2017 regarding the Implementation of Sustainable Finance for
Financial Services Institutions, Listed Companies and Public Companies
2022 Annual Report & Sustainability Report
629 PT Krakatau Steel (Persero) Tbk
Page 632
Indeks Isi GRI
GRI Content Index – WITH REFERENCE
Pernyataan penggunaan |
Statement of use
PT Krakatau Steel (Persero) Tbk telah melaporkan informasi yang dikutip
dalam indeks GRI ini untuk periode 1 Januari-31 Desember 2022 dengan
mengacu pada Standar GRI
PT Krakatau Steel (Persero) Tbk has reported the information cited in this GRI
content index for the period January 1st-December 31st 2022 with reference to the
GRI Standards.
GRI 1 used GRI 1: Foundation 2021
Lokasi Halaman |
GRI Standard Pengungkapan | Disclosure Page Location
GRI 2 2-1 Informasi Organisasi 64
Organization Details
2-2 Entitas yang Termasuk dalam Laporan Keuangan Dikonsolidasi 380
Entities Included in the Consolidated Financial Statement
2-3 Periode Pelaporan, Frekuensi, dan Titik Kontak 381, 383
Reporting Period, Frequency and Contact Point
2-4 Pernyataan Kembali Informasi 383
Restatement of Information
2-5 Verifikasi Pihak Eksternal 383
External Assurance
2-6 Kegiatan, Rantai Pasokan, dan Hubungan Bisnis Lainnya 83
Activities, Value Chain and Other Business Relationships
2-7 Karyawan 112, 345
Employees
2-9 Struktur Tata Kelola dan Komposisi 318
Governance Structure and Composition
2-12 Peran Badan Tata Kelola Tertinggi dalam Mengawasi Pengelolaan Dampak 318
Role of the Highest Governance Body in Overseeing the Management of Impacts
2-17 Pengetahuan Kolektif Badan Tata Kelola Tertinggi 319
Collective Knowledge of the Highest Governance Body
2-22 Pernyataan Tentang Strategi Pembangunan Berkelanjutan 44
Statement on Sustainable Development Strategy
2-23 Komitmen Kebijakan 316
Policy Commitments
2-27 Kepatuhan Terhadap Regulasi dan Hukum 341
Compliance with Laws and Regulations
2-28 Keanggotaan Asosiasi 92
Membership Associations
2-29 Pendekatan Pelibatan Pemangku Kepentingan 321
Approach to Stakeholder Engagement
2-30 Perjanjian Perundingan Kolektif 354
Collective Bargaining Agreements
GRI 3 3-1 Proses Menentukan Topik Material 381
Process to Determine Material Topics
3-2 Daftar Topik Material 382
List of Material Topics
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
630
Page 633
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
Lokasi Halaman |
GRI Standard Pengungkapan | Disclosure Page Location
EKONOMI | ECONOMIC
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 322
GRI 201 201-1 Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
Kinerja Ekonomi Direct Economic Value Generated and Distributed
325
Economic
Performance
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 368
GRI 203 203-1 Investasi Infrastruktur dan Dukungan Layanan
Dampak Ekonomi Infrastructure Investments and Services Supported
203-2
Tidak Langsung 371
Indirect Economic
Impact
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 53
GRI 205 205-2 Komunikasi dan Pelatihan Tentang Kebijakan dan Prosedur Anti-korupsi
Antikorupsi Communication and Training About Anti-corruption Policies and Procedures 54
Anti-corruption
LINGKUNGAN | ENVIRONMENT
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 330
GRI 301 301-1 Material yang Digunakan Berdasarkan Berat atau Volume
Material Policy Commitments 330
Materials
301-2 Material Input dari Daur Ulang yang Digunakan
330
Recycled Input Materials Used
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 330, 331
GRI 302 302-1 Konsumsi Energi dalam Organisasi
Energi Energy Consumption Within the Organization 333
Energy
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 333
GRI 303 303-1 Interaksi dengan Air Sebagai Sumber Daya Bersama
Air dan Efluen Interactions With Water As A Shared Resource 333
Water and Effluents
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 334
GRI 304 304-1 Lokasi Operasi yang Dimiliki, Disewa, Dikelola, atau Berdekatan Dengan,Kawasan Lindung dan Kawasan
Keanekaragaman Dengan Nilai Keanekaragaman Hayati Tinggi di Luar Kawasan Lindung
334
Hayati Operational Sites Owned, Leased, Managed In, or Adjacent to, Protected Areas and Areas of High
Biodiversity Biodiversity Value Outside Protected Areas
304-2 Dampak Signifikan dari Kegiatan, Produk, dan Jasa Pada Keanekaragaman Hayati
334
Significant Impacts of Activities, Products, and Services on Biodiversity
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 335
GRI 305 305-1 Emisi GRK Langsung (Cakupan 1)
335
Emisi Direct GHG Emissions (Scope1)
Emission
305-7 Nitrogen Oksida (NOX), Sulfur Oksida (SOX), dan Emisi Udara Signifikan Lainnya
33
Nitrogen Oxides (NOX), Sulfur Oxides (SOX), and Other Significant Air Emissions
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 338
GRI 306 306-1 Timbulan Limbah dan Dampak-dampak yang Signifikan Terkait Limbah
338
Limbah Waste Generation and Significant Waste-related Impacts
Waste
306-2 Pengelolaan Dampak yang Signifikan Terkait Limbah
338
Management of Significant Waste-related Impacts
306-4 Limbah yang Dialihkan dari Pembuangan Akhir
339
Waste Diverted From Disposal
2022 Annual Report & Sustainability Report
631 PT Krakatau Steel (Persero) Tbk
Page 634
INDEKS ISI GRI
GRI Content Index – WITH REFERENCE
Lokasi Halaman |
GRI Standard Pengungkapan | Disclosure Page Location
Sosial | Social
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 334
GRI 401 401-1 Perekrutan Karyawan Baru dan Pengantian Karyawan
Ketenagakerjaan New Employee Hires and Employee Turnover 348
Employment
401-2 Tunjangan yang Diberikan Kepada Karyawan Purnawaktu yang Tidak Diberikan Kepada Karyawan
Sementara atau Paruh Waktu 352
Benefits Provided to Full-time Employees That Are Not Provided to Temporary or Part-Time Employees
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 354
GRI 402 402-1 Periode Pemberitahuan Minimum Terkait Perubahan Operasional
Hubungan Tenaga Minimum Notice Periods Regarding Operational Changes
Kerja/Manajemen
354
Labor/
Management
Relations
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 356
GRI 403 403-1 Sistem Manajemen Kesehatan dan Keselamatan Kerja
356
Keselamatan dan Occupational Health and Safety Management System
Kesehatan Kerja
403-2 Identifikasi Bahaya, Penilaian Risiko, Dan Investigasi Insiden
Occupational 361
Hazard Identification, Risk Assessment, And Incident Investigation
Health and Safety
403-3 Layanan Kesehatan Kerja
360
Occupational Health Services
403-4 Partisipasi, Konsultan, dan Komunikasi Pekerja pada Kesehatan dan Keselamatan Kerja
359
Worker Participation, Consultation, and Communication on Occupational Health and Safety
403-5 Pelatihan bagi Pekerja Mengenai Keselamatan dan Kesehatan Kerja
359
Worker Training on Occupational Health and Safety
403-9 Kecelakaan Kerja
361
Work-related Injuries
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 349
GRI 404 404-1 Rata-Rata Jam Pelatihan Per Tahun Per Karyawan
349-351
Pelatihan & Average Hours of Training Per Year Per Employee
Pendidikan
404-2 Program untuk Meningkatkan Keterampilan Karyawan dan Program Bantuan Peralihan
Training & 349-351
Programs for Upgrading Employee Skills and Transition Assistance Programs
Education
404-3 Persentase Karyawan yang Menerima Tinjauan Rutin Terhadap Kinerja dan Pengembangan Karier
352
Percentage of Employees Receiving Regular Performance and Career Development Reviews
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 348
Keanekaragaman 405-2 Rasio Gaji Pokok dan Remunerasi Perempuan Dibandingkan Laki-laki
dan Kesempatan Ratio of Basic Salary and Remuneration of Women to Men
yang Setara 348
Diversity and Equal
Opportunity
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 368
GRI 413 413-1 Operasi dengan Keterlibatan Masyarakat Lokal, Penilaian Dampak dan Program Pengembangan
Masyarakat Lokal Operations with Local Community Engagement, Impact Assessments, and Development Programs 371
Local Community
GRI 3 3-3 Pengelolaan Topik Material | Management of Material Topics 376
GRI 416 416-1 Penilaian Dampak Kesehatan dan Keselamatan dari Berbagai Kategori Produk dan Jasa
Kesehatan dan Assessment of the Health and Safety Impacts of Product and Service Categories
Keselamatan
376
Pelanggan
Customer Health
and Safety
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
632
Page 635
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
FORM UMPAN BALIK [OJK G.2]
Feedback Form [OJK G.2]
Silahkan pilih salah satu kelompok pemangku kepentingan yang paling mewakili Anda:
Please tick the box for the stakeholder group that best describes you:
Employee Regulator Others: ___________________
Contractor/Sub-contractor/Vendor/Supplier NGO
Customer Media
Investor / Financial Analyst / Shareholders Student / Academics
Bagaimana peniliaian Anda terhadap laporan ini:
Please rate the report for:
(1 being POOR up to 5 being EXCELLENT)
Parameter | Parameter 1 2 3 4 5
Dapat memenuhi kebutuhan informasi yang anda butuhkan
Meeting your information needs
Konten yang lengkap
Content completeness
Transparan
Transparency
Jelas dan mudah dimengerti
Clarity and easy to understand
Kemudahan dalam mencari informasi tertentu
Ease in finding information
Keseluruhan Laporan
Overall Report
Apa yang menjadi perhatian utama bagi Anda mengenai performa keberlanjutan kami?
Does the report address your main concerns about our sustainability performance?
Please elaborate:
2022 Annual Report & Sustainability Report
633 PT Krakatau Steel (Persero) Tbk
Page 636
FORM UMPAN BALIK
Feedback Form
Mohon berikan saran kepada kami untuk meningkatkan kualitas laporan berikutnya
How could we improve this report in the future
Laporan Tahunan & Laporan Keberlanjutan 2022
PT Krakatau Steel (Persero) Tbk
634
Page 637
MENGOPTIMALKAN KOLABORASI, MEMACU PERTUMBUHAN
Optimizing Collaboration, Accelerating Growth
2022 Annual Report & Sustainability Report
635 PT Krakatau Steel (Persero) Tbk
Page 638
www.krakatausteel.com
HEAD OFFICE
TECHNOLOGY BUILDING
PLANT SITE KRAKATAU STEEL
Jl. Asia Raya, Cilegon, 42435
T (+62) 254 392519
JAKARTA OFFICE
GEDUNG KRAKATAU STEEL
Jl. Jend. Gatot Subroto Kav. 54
Jakarta Selatan 12950, Indonesia
T (+62) 21 5221255 (Hunting)
F (+62) 21 5200876, 204208, 5200793
SURABAYA BRANCH OFFICE
Jl. KH Mas Mansyur No. 229
Surabaya 60162, Indonesia
T (+62) 31 3534057
F (+62) 21 5200876, 204208, 5200793
Names mentioned 0 people and organisations named in the text · linked when the evidence is strong
The name pass has not read this document yet.
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.