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2025
Laporan Tahunan dan Laporan Keberlanjutan
Annual Report and Sustainability Report
PT HEXINDO ADIPERKASA TBK
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Sangkalan dan Batas Tanggung Jawab Disclaimer and Limitation of Liability Laporan Tahunan ini berisikan pernyataan-pernyataan kondisi This annual report contains financial condition, operation results, keuangan, hasil operasi, proyeksi, rencana, strategi, kebijakan, serta projections, plans, strategies, policy, as well as the Company’s tujuan Perusahaan, yang digolongkan sebagai pernyataan ke depan objectives, which is classified as forward-looking statements in the dalam pengertian perundang-undangan yang berlaku, kecuali hal-hal implementation of the prevailing laws, excluding historical matters. yang bersifat historis. Pernyataan-pernyataan tersebut bersifat prospektif yang memiliki Such forward-looking statements are subject to known and unknown risiko dan ketidakpastian serta dapat mengakibatkan perkembangan risks (prospective), uncertainties, and other factors that could cause aktual secara material berbeda dari yang tertulis dalam actual results to differ materially from expected results. Prospective pernyataanpernyataan tersebut. Pernyataan prospektif dalam laporan statements in this annual report are prepared based on numerous tahunan ini dibuat berdasarkan berbagai asumsi mengenai kondisi assumptions concerning current conditions and future events of the terkini dan kondisi mendatang dari Perusahaan serta lingkungan Company and the business environment where the Company conducts bisnis di mana Perusahaan menjalankan kegiatan usaha. Perusahaan business. The Company shall have no obligation to guarantee that the tidak menjamin bahwa segala tindakan yang telah diambil untuk entire valid document presented will bring specific results as expected. memastikan keabsahan dokumen ini akan membawa hasil-hasil tertentu sesuai harapan. Perseroan menyadari bahwa tantangan di masa depan akan semakin The Company recognizes that future challenges will become kompleks, ditandai dengan ketidakpastian ekonomi global, perubahan increasingly complex, driven by global economic uncertainty, climate iklim, dan dinamika geopolitik yang terus berkembang. Untuk change, and evolving geopolitical dynamics. In response, the Company menjawab tantangan tersebut, Perseroan terus memperkuat fundamental continues to strengthen its business fundamentals by enhancing bisnis melalui peningkatan efisiensi operasional, penguatan kualitas operational efficiency, improving service quality, optimizing the use layanan, optimalisasi pemanfaatan teknologi dan sumber daya, serta of technology and resources, and implementing sound corporate penerapan tata kelola yang baik. Di saat yang sama, Perseroan tetap governance. At the same time, the Company remains committed to berkomitmen menjalankan praktik bisnis yang berkelanjutan dengan sustainable business practices by integrating economic, social, and mengintegrasikan aspek ekonomi, sosial, dan lingkungan ke dalam environmental considerations into its operations, enabling it to create setiap kegiatan operasional, sehingga mampu menciptakan nilai tambah sustainable value for all stakeholders. yang berkelanjutan bagi seluruh pemangku kepentingan. Laporan Tahunan dan Keberlanjutan ini memuat kata “Perseroan”, This Annual and Sustainability Report uses the terms “the Company” “Perusahaan”, dan “Hexindo” yang didefinisikan sebagai PT Hexindo and “Hexindo,” to refer to PT Hexindo Adiperkasa Tbk, which Adiperkasa Tbk yang menjalankan kegiatan usaha utama di bidang engages primarily in the trading and rental of heavy equipment as perdagangan dan penyewaan alat berat serta pelayanan purna jual. well as aftersales services. For the sake of simplicity, the term “we” is Adakalanya kata “kami” digunakan atas dasar kemudahan untuk occasionally used to refer to PT Hexindo Adiperkasa Tbk in a general menyebut PT Hexindo Adiperkasa Tbk secara umum. Laporan ini context. This report contains data and information related to the memuat data dan informasi terkait kinerja yang dilakukan Perseroan Company’s performance throughout the 2025 fiscal year, which began sepanjang tahun buku 2025, yang dimulai sejak tanggal 1 April 2025 on April 1, 2025, and ended on March 31, 2026. dan berakhir pada tanggal 31 Maret 2026. PT Hexindo Adiperkasa Tbk 2 Laporan Tahunan & Laporan Keberlanjutan 2025
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01 Penjelasan Tema Theme Explanation Kemampuan untuk tetap bertahan, beradaptasi, dan terus The ability to endure, adapt, and continue growing amid berkembang di tengah perubahan merupakan fondasi change is the cornerstone of building a resilient organization. utama dalam membangun organisasi yang tangguh. Bagi For the Company, every challenge encountered throughout Perseroan, setiap tantangan yang dihadapi sepanjang tahun the year has become an opportunity to strengthen its menjadi momentum untuk memperkuat fundamental bisnis, business fundamentals, enhance operational efficiency, foster meningkatkan efisiensi operasional, mendorong inovasi, serta innovation, and elevate service quality to create sustainable memperkuat kualitas layanan guna menciptakan nilai yang value for all stakeholders. berkelanjutan bagi seluruh pemangku kepentingan. Semangat tersebut menjadi landasan bagi tema "Stronger Than This spirit forms the foundation of the theme "Stronger Than Ever", yang mencerminkan tekad Perseroan untuk tidak hanya Ever", reflecting the Company's determination not only to menghadapi dinamika industri dengan ketangguhan yang navigate industry dynamics with greater resilience but also to lebih baik, tetapi juga terus membangun daya saing melalui tata continuously strengthen its competitiveness through sound kelola yang baik, pengembangan sumber daya manusia, budaya corporate governance, human capital development, a strong keselamatan kerja, dan praktik bisnis yang berkelanjutan. safety culture, and sustainable business practices. With an Dengan fondasi yang semakin kokoh, Perseroan optimistis even stronger foundation, the Company remains confident in mampu menciptakan pertumbuhan yang berkelanjutan dan its ability to achieve sustainable growth and deliver long-term memberikan nilai jangka panjang bagi seluruh pemangku value to all stakeholders. kepentingan. 2025 Annual Report & Sustainability Report 3 PT Hexindo Adiperkasa Tbk
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Kesinambungan Tema
Theme Continuity
2021 2022
DRIVING GROWTH CONTINUING SOLID
TOWARDS SUSTAINABILITY RECOVERY
Pemulihan ekonomi di sejumlah negara maju yang lebih cepat dari prakiraan Pemulihan ekonomi global yang terus berlanjut dan konflik geopolitik yang
menyebabkan permintaan dan harga komoditas global meningkat tajam berdampak pada disrupsi rantai pasok telah mengakibatkan kenaikan harga
sehingga semua sektor pengguna alat berat memacu volume produksi untuk komoditas yang jauh melebihi perkiraan. Hal ini mendorong kenaikan
memanfaatkan momentum. permintaan alat berat terutama untuk sektor pertambangan dan agroindustri.
Di sisi lain, pandemi COVID-19 masih menjadi tantangan besar dengan Kondisi pasar yang positif memberikan peluang bagi Hexindo untuk memacu
munculnya varian Delta yang lebih berbahaya di sepanjang tahun 2021 dan pertumbuhan. Kami menjalin komunikasi proaktif dengan pelanggan untuk
varian Omicron yang sangat cepat penyebarannya di awal tahun 2022. Sejumlah memahami kebutuhan mereka dan menawarkan solusi terbaik. Untuk mengatasi
negara termasuk Indonesia kembali memberlakukan pembatasan kegiatan kekosongan stok unit baru, kami meningkatkan layanan remanufacturing dan
masyarakat yang berdampak langsung pada aktivitas usaha Hexindo. refurbishment dengan dukungan tim technical support yang mumpuni.
Namun setiap tantangan adalah bagian dari dinamika usaha yang memotivasi Keberhasilan Perseroan membukukan pencapaian kinerja yang kuat
kami untuk lebih baik lagi dalam menjaga nilai-nilai integritas dan menunjukkan bahwa strategi bisnis yang kami terapkan berjalan dengan baik.
profesionalisme. Kami terus berinovasi untuk memberikan pelayanan terbaik Tahun buku 2022 menjadi momentum pemulihan yang solid untuk meraih
bagi pelanggan, senantiasa menerapkan praktik bisnis berwawasan lingkungan pertumbuhan yang positif dan berkelanjutan.
dan sosial, serta mendukung pencapaian tujuan pembangunan berkelanjutan.
The ongoing global economic recovery and geopolitical conflicts that impact
Keberhasilan Hexindo meraih kinerja melampaui target menunjukkan bahwa supply chain disruptions resulted in a hike commodity price that far exceeded
kami telah menerapkan strategi yang tepat untuk mendorong pertumbuhan expectations. This has pushed heavy equipment demand, especially for the mining
menuju keberlanjutan usaha jangka panjang. and agro-industrial sectors. Positive market conditions provided opportunities
for Hexindo to spur growth. We established proactive communication with
The faster-than-expected economic recovery in developed countries caused customers to understand their needs and offer the best solutions.
global commodity demand and prices to rise sharply, resulting in all sectors of
heavy equipment users spurring production volumes to take advantage of the To overcome the stockout of new units, we improved our remanufacturing and
momentum. repair services supported with qualified technical support teams.
On the other hand, the COVID-19 pandemic is still a major challenge, with The success of the Company in achieving strong performance shows that the
the emergence of the more dangerous Delta variant throughout 2021 and the business strategy that we implemented is going well. The fiscal year 2022 was a
Omicron variant, which spread very quickly in early 2022. As a result, many solid recovery momentum to achieve positive and sustainable growth.
countries, including Indonesia, have again imposed restrictions on public
activities that directly impacted Hexindo’s business activities.
However, every challenge is part of the business dynamics that motivates us
to perform better in maintaining the values of integrity and professionalism.
Therefore, we continue to innovate to provide the best service for customers,
consistently implement environmentally and socially sound business practices,
and support the achievement of sustainable development goals.
Hexindo’s success in achieving performance beyond the target shows that we
have implemented the proper strategies to drive growth towards long-term
business sustainability.
PT Hexindo Adiperkasa Tbk 4 Laporan Tahunan & Laporan Keberlanjutan 2025
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01
2023 2024
TOUGH NAVIGATING
UNCERTAINTY
Penurunan harga komoditas global menyebabkan permintaan alat berat di sektor Kondisi global yang penuh ketidakpastian dan dinamika kompleks berdampak
pertambangan melambat dan dinamika tahun politik menghadapi Pemilihan signifikan pada berbagai sektor, termasuk industri alat berat. Fluktuasi ekonomi
Umum berpengaruh pada permintaan di sektor konstruksi. Perseroan berupaya yang tidak menentu, gangguan rantai pasok global, serta persaingan yang
menjaga kesinambungan pertumbuhan melalui berbagai strategi bisnis yang semakin ketat menuntut perusahaan untuk dapat beradaptasi secara cepat
inovatif dan efektif, serta efisiensi biaya di semua lini. Komitmen Perseroan dan tepat terhadap tekanan pasar. Kondisi ini mendorong Perseroan untuk
adalah memberikan pelayanan terbaik dan reliable solutions bagi para pelanggan. meningkatkan fleksibilitas operasional, memperkuat layanan pelanggan,
Hasilnya, Perseroan mampu mencatatkan pertumbuhan laba bersih yang positif serta mengembangkan inovasi produk dan teknologi yang responsif terhadap
dan pangsa pasar yang meningkat. kebutuhan pasar yang dinamis. Dengan ketangguhan dan komitmen yang kuat,
Hexindo mampu mempertahankan kinerja positif di tengah ketidakpastian dan
The decline in the global commodity prices led to a slowdown in demand for tantangan yang ada.
heavy equipment in the mining sector, while the political dynamics facing the
General Election impacted demand in the construction sector. The Company The global landscape, marked by uncertainty and complex dynamics, has
strives to maintain growth continuity through various innovative and effective significantly impacted various sectors, including the heavy equipment industry.
business strategies, as well as cost efficiency in all lines. The Company’s Unpredictable economic fluctuations, disruptions in global supply chains,
commitment is to provide the best service and reliable solutions to its customers. and intensifying competition have compelled companies to adapt swiftly and
As a result, the Company was able to record positive net profit growth and effectively to market pressures. These conditions have driven the Company
increased market share. to enhance operational flexibility, strengthen customer service, and develop
innovative products and technologies that are responsive to the evolving needs
of the market. Through resilience and a strong commitment, Hexindo has
succeeded in maintaining positive performance amid prevailing uncertainties
and challenges.
2025 Annual Report & Sustainability Report 5 PT Hexindo Adiperkasa Tbk
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Daftar Isi
Table of Contents
Penjelasan Tema 3 Profil Dewan Komisaris 74
Theme Explanation Board of Commissioners’ Profile
Informasi tentang Saham dan Pemegang Saham 76
Kesinambungan Tema 4
Information on Shares and Shareholders
Themes Continuity
Lembaga dan Profesi Penunjang 83
Daftar Isi 6 Supporting Institutions and Professions
Contents
Situs Web Perusahaan 84
The Company’s Website
01 Ikhtisar Kinerja
Performance Highlights
Analisis dan Pembahasan
Manajemen
Ikhtisar Kinerja Keuangan
Financial Performance Highlights
10
04 Management Discussion and Analysis
Grafik Kinerja Keuangan 11
Financial Performance Charts Tinjauan Ekonomi dan Industri 88
Ikhtisar Saham 12 Economic and Industry Overview
Stock Highlights
Tinjauan Operasi per Segmen Usaha 92
Kilas Peristiwa 13 Operational Review by Business Segment
Event Highlights
Tinjauan Kinerja Keuangan 100
Penghargaan dan Sertifikasi 16 Financial Performance Review
Awards and Certifications
Kemampuan Menghasilkan Keuntungan 112
Profit Generating Ability
Kemampuan Membayar Utang 114
Solvency
02 Laporan Manajemen Tingkat Kolektibilitas Piutang 116
Receivables Collectibility
Management Report Ikatan yang Material untuk Investasi Barang Modal 116
Material Commitments for Capital Expenditures
Laporan Dewan Komisaris 25
Struktur Modal dan Dasar Kebijakan Manajemen atas Struktur 117
Board of Commissioners’ Report Modal Perseroan
Laporan Direksi 31 Capital Structure and Management’s Policy Basis on the Company’s
Board of Directors’ Report Capital Structure
Realisasi Investasi Barang Modal 118
Realization of Capital Expenditure
Informasi dan Fakta Material yang Terjadi Setelah Tanggal 119
Laporan Akuntan
03 Profil Perusahaan Material Information and Facts that Occurred After the Accountant’s
Reporting Data
Company Profile
Perbandingan Target dan Realisasi Tahun Buku 2025 120
Comparison of Targets and Realizations in the 2025 Fiscal Year
Identitas Perusahaan 42
Corporate Identity Target Tahun Buku 2026 121
Target for Fiscal Year 2026
Riwayat Singkat Perusahaan 43
Brief History of Hexindo Aspek Pemasaran 122
Marketing Aspect
Jejak Langkah 44 Kebijakan Dividen dan Pembagiannya 123
Milestones Dividend Policy and its Distribution
Visi, Misi, dan Nilai Inti 46 Informasi tentang Penggunaan Dana Hasil Penawaran Umum 124
Vision, Mission, and Core Values Information on the Use of Proceeds from the Public Offering
Logo Perusahaan 48 Informasi Material Mengenai Investasi, Ekspansi, Divestasi, 124
Company Logo Penggabungan Usaha, Akuisisi, dan/atau Restrukturisasi
Kegiatan Usaha 49 Utang/Modal
Business Activities Material Information Regarding Investment, Expansion,
Divestment, Business Merger, Acquisition, and/or Debt/Capital
Keanggotaan dalam Asosiasi 52 Restructuring
Membership in Associations
Informasi Transaksi Material yang Mengandung Benturan 125
Wilayah Operasi 53 Kepentingan dan/atau Transaksi dengan Pihak Afiliasi/
Operating Areas Pihak Berelasi
Jaringan Kantor 56 Material Transaction Information Containing Conflicts of Interest
Office Network and/or Transaction with Affiliated Parties/Related Parties
Struktur Organisasi 58
Organizational Structure
Profil Direksi 62
Board of Directors’ Profile
PT Hexindo Adiperkasa Tbk 6 Laporan Tahunan & Laporan Keberlanjutan 2025
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01
06 Laporan Keberlanjutan
Perubahan Peraturan Perundang-undangan yang 127
Berpengaruh Signifikan terhadap Perusahaan
Changes in Laws and Regulation that Significantly Affect the Sustainability Report
Company
Perubahan Kebijakan Akuntansi dan Dampaknya terhadap 128 Ikhtisar Kinerja Keberlanjutan 220
Perusahaan Sustainability Performance Highlights
Changes in Accounting Policies and Their Impact on the Company
Strategi dan Budaya Keberlanjutan 222
Prospek Usaha Tahun Buku 2026 128 Sustainability Strategy and Culture
Business Outlook for the Fiscal Year 2026
Pesan tentang Keberlanjutan 225
Message on Sustainability
Aspek Tata Kelola 236
Governance Aspect
Aspek Ekonomi 247
05 Corporate Governance
Tata Kelola Perusahaan Economic Aspect
Aspek Lingkungan 251
Environmental Aspect
Penerapan Tata Kelola Perusahaan yang Baik 132 Aspek Sosial 269
Implementation of Good Corporate Governance Social Aspect
Rapat Umum Pemegang Saham 140 Aspek Produk dan Jasa 318
General Meeting of Shareholders Products and Services Aspect
Direksi 146 Tentang Laporan 327
Board of Directors About this Report
Dewan Komisaris 157
Board of Commissioners
Nominasi dan Remunerasi Dewan Komisaris dan Direksi 164
Nomination and Remuneration of the Board of Commissioners and
Directors Surat Pernyataan Dewan Komisaris dan Direksi tentang 335
Tanggung Jawab atas Laporan Tahunan dan Laporan
Organ Pendukung Direksi 168
Keberlanjutan 2025
Supporting Organs of the Board of Directors
Statement Letter of the Board of Commissioners and Directors
Organ Pendukung Dewan Komisaris 189 regarding Responsibility for the 2025 Annual Report and
Supporting Organs of the Board of Commissioners Sustainability Report
Pedoman Perilaku 204 Indeks SEOJK No. 16/SEOJK.04/2021 337
Code of Conduct SEOJK No. 16/SEOJK.04/2021 Index
Kebijakan Antikorupsi 206 Indeks POJK No. 51/POJK.03/2017 358
Anti-Corruption Policy POJK No. 51/POJK.03/2017 Index
Sistem Pelaporan Pelanggaran 208 Indeks Isi GRI 361
Whistleblowing System GRI Content Index
Sistem Pengendalian Internal 212 Lembar Umpan Balik 367
Internal Control System Feedback Form
Manajemen Risiko 215 Laporan Keuangan 373
Risk Management Financial Statements
Perkara Hukum dan Sanksi Administratif 217
Legal Cases and Administrative Sanctions
2025 Annual Report & Sustainability Report 7 PT Hexindo Adiperkasa Tbk
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Ikhtisar Kinerja Performance Highlights
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Ikhtisar Kinerja Keuangan
Financial Performance Highlights
Laba Rugi dan Penghasilan Komprehensif Lain
Profit or Loss and Other Comprehensive Income
dalam USD | in USD
Uraian FY2025 FY2024 FY2023 FY2022 FY2021 Description
Penghasilan Neto 515.423.217 522.714.838 612.326.209 630.495.198 463.262.626 Net Revenues
Beban Pokok Penghasilan (425.239.963) (412.414.203) (473.947.811) (505.529.926) (346.861.680) Cost of Revenues
Laba Bruto 90.183.254 110.300.635 138.378.398 124.965.272 116.400.946 Gross Profit
Laba Usaha 27.648.992 47.138.143 77.214.295 70.125.867 70.820.772 Operating Profit
Laba Sebelum Pajak Penghasilan 20.552.106 40.025.936 71.421.276 66.347.491 70.863.889 Profit Before Income Tax
Laba Tahun Berjalan* 15.983.119 31.061.735 55.711.878 51.620.039 55.083.408 Net for the Year*
Other Comprehensive
Penghasilan (Rugi) Komprehensif
(300.605) (186.952) (992.106) (1.495.982) 778.928 Income (Loss) for the Year,
Lain, Setelah Pajak
Net of Tax
Total Penghasilan Komprehensif Total Comprehensive Income
15.682.514 30.874.783 54.719.772 50.124.057 55.862.336
Tahun Berjalan* for the Year*
Laba Neto per Saham Dasar 0,019 0,037 0,066 0,061 0,066 Basic Earnings Per Share
*) Perseroan tidak memiliki entitas anak; dengan demikian, tidak terdapat laba dan penghasilan yang dapat diatribusikan kepada kepentingan non pengendali.
*) The Company does not have any subsidiary entities; accordingly, there are no profits and income attributable to non-controlling interests.
Posisi Keuangan
Financial Position
dalam USD | in USD
Uraian FY2025 FY2024 FY2023 FY2022 FY2021 Description
Aset Lancar 356.413.660 395.100.949 343.007.074 403.743.683 260.976.764 Current Assets
Aset Tidak Lancar 50.618.825 61.859.161 66.424.447 59.588.647 43.671.232 Non-Current Assets
Jumlah Asset 407.032.485 456.960.110 409.431.521 463.332.330 304.647.996 Total Assets
Liabilitas Jangka Pendek 221.698.473 267.951.014 215.255.933 284.201.001 133.011.436 Current Liabilities
Liabilitas Jangka Panjang 20.333.892 17.948.090 14.991.050 13.370.532 11.933.094 Non-Current Liabilities
Jumlah Liabilitas 242.032.365 285.899.104 230.246.983 297.571.533 144.944.530 Total Liabilities
Jumlah Ekuitas 165.000.120 171.061.006 179.184.538 165.760.797 159.703.466 Total Equity
Jumlah Liabilitas dan Ekuitas 407.032.485 456.960.110 409.431.521 463.332.330 304.647.996 Total Liabilities and Equity
Arus Kas
Cash Flows
dalam USD | in USD
Uraian FY2025 FY2024 FY2023 FY2022 FY2021 Description
Kas Neto yang Diperoleh dari
Net Cash Provided by (Used
(Digunakan untuk) Aktivitas 103.444.891 23.585.753 41.156.805 (31.254.234) 51.534.804
in) Operating Activities
Operasi
Kas Neto yang Digunakan untuk Net Cash Used in Investing
(2.176.570) (5.640.011) (1.797.923) (5.019.894) (1.248.378)
Aktivitas Investasi Activities
Kas Neto yang Diperoleh dari
Net Cash Provided by (Used
(Digunakan untuk) Aktivitas (103.937.598) (17.010.693) (47.783.279) 47.370.106 (69.628.788)
in) Financing Activities
Pendanaan
Kenaikan (Penurunan) Neto Kas Net Increase (Decrease) in
(2.669.277) 935.049 (8.424.397) 11.095.978 (19.342.362)
dan Bank Cash on Hand and in Banks
Net Effect of Changes in
Dampak Neto Perubahan Nilai
(330.070) (541.543) (849.325) (797.164) (235.273) Exchange Rates on Cash on
Tukar atas Kas dan Bank
Hand and in Banks
Cash on Hand and in Banks
Kas dan Bank Awal Tahun 17.802.237 17.408.731 26.682.453 16.383.639 35.961.274
at Beginning of Year
Cash on Hand and in Banks
Kas dan Bank Akhir Tahun 14.802.890 17.802.237 17.408.731 26.682.453 16.383.639
at End of Year
PT Hexindo Adiperkasa Tbk 10 Laporan Tahunan & Laporan Keberlanjutan 2025
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01
Rasio Keuangan
Financial Ratios
dalam % | in %
Uraian FY2025 FY2024 FY2023 FY2022 FY2021 Description
Margin Laba Bruto 17,5 21,1 22,6 19,8 25,1 Gross Profit Margin
Margin Laba Usaha 5,4 9,0 12,6 11,1 15,3 Operating Profit Margin
Margin Laba Bersih 3,1 5,9 9,1 8,2 11,9 Net Profit Margin
Tingkat Pengembalian Aset 3,9 6,8 13,6 11,1 18,1 Return on Assets
Tingkat Pengembalian Ekuitas 9,7 18,2 31,1 31,1 34,5 Return on Equity
Liabilitas terhadap Aset 59,5 62,6 56,2 64,2 47,6 Debt to Assets
Liabilitas terhadap Ekuitas 146,7 167,1 128,5 179,5 90,8 Debt to Equity
Rasio Lancar 160,8 147,5 159,3 142,1 196,2 Current Ratio
Rasio Kas 6,7 6,6 8,1 9,4 12,3 Cash Ratio
Rasio Cepat 59,4 64,9 61,7 64,2 94,8 Quick Ratio
Grafik Kinerja Keuangan
Financial Performance Charts
dalam jutaan Rupiah, kecuali dinyatakan lain
in million Rupiah, unless otherwise stated
Penghasilan Neto Laba Bruto
Net Revenues Gross Profit
2025 515.423 2025 90.183
2024 522.715 2024 110.310
2023 612.326 2023 138.378
2022 630.495 2022 124.965
2021 463.263 2021 116.401
Jumlah Aset Jumlah Liabilitas
Total Assets Total Liabilities
2025 407.023 2025 242.032
2024 456.960 2024 285.899
2023 409.432 2023 230.247
2022 463.332 2022 297.572
2021 304.648 2021 144.944
2025 Annual Report & Sustainability Report 11 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Ikhtisar Saham
Stock Highlights
Informasi Perdagangan Saham Triwulanan HEXA (FY2024-FY2025)
HEXA Quarterly Stock Trading Information (FY2024-FY2025)
Harga Saham/Lembar (Rp) Jumlah Saham Volume Kapitalisasi
Stock Price per Share (Rp) Beredar Perdagangan Pasar (Rp)
Periode (Lembar) (Lembar) Market
Pembukaan Tertinggi Terendah Penutupan Total
Period Trading Volume Capitalization
Opening Highest Lowest Closing Outstanding
(Shares) (Rp)
Shares (Shares)
FY2025 (1 April 2025 - 31 Maret 2026 | April 1, 2025 - March 31, 2026)
Q1 4.200 5.200 3.920 4.950 840.000.000 12.625.500 4.158.000.000.000
Q2 4.950 5.700 4.670 4.770 840.000.000 35.675.600 4.006.800.000.000
Q3 4.770 4.770 4.140 4.300 840.000.000 16.852.700 3.612.000.000.000
Q4 4.300 4.550 4.080 4.360 840.000.000 19.197.600 3.662.400.000.000
FY2024 (1 April 2024 - 31 Maret 2025 | April 1, 2024 - March 31, 2025)
Q1 6.250 6.300 5.875 6.175 840.000.000 20.538.900 5.187.000.000.000
Q2 6.200 6.800 5.975 6.525 840.000.000 61.052.200 5.481.000.000.000
Q3 6.525 6.550 4.580 4.810 840.000.000 47.917.100 4.040.400.000.000
Q4 4.810 4.950 4.000 4.210 840.000.000 11.883.600 3.536.400.000.000
Grafik Perdagangan Saham HEXA (FY2024-FY2025)
HEXA Stock Trading Chart (FY2024-FY2025)
5.000.000
5.000.000 8.000
8.000
4.500.000
4.500.000
7.000
7.000
4.000.000
4.000.000
6.000
6.000
3.500.000
3.500.000
3.000.000
3.000.000
5.000
5.000
2.500.000
2.500.000 4.000
4.000
2.000.000
2.000.000
3.000
3.000
1.500.000
1.500.000
2.000
2.000
1.000.000
1.000.000
500.000
500.000 1.000
1.000
0 0
FY2024
FY2024
FY2024
FY2024
FY2025
FY2025
FY2025
FY2025
FY2024
FY2024
FY2024
FY2024
FY2025
FY2025
FY2025
FY2025
Q1Q1
Q2Q2
Q3Q3
Q4Q4
Q1Q1
Q2Q2
Q3Q3
Q4Q4
VOLUME CLOSE
Volume Close
PT Hexindo Adiperkasa Tbk 12 Laporan Tahunan & Laporan Keberlanjutan 2025
Page 13
01
AKSI KORPORASI CORPORATE ACTIONS
Sepanjang tahun buku 2025, Perseroan tidak melaksanakan Throughout the 2025 financial year, the Company did not
aksi korporasi yang berdampak pada perubahan saham, undertake any corporate actions that affected its shares, such
seperti pemecahan saham, penggabungan saham, dividen as stock splits, reverse stock splits, stock dividends, bonus
saham, saham bonus, maupun perubahan nilai nominal shares, or changes in the nominal value of shares. In addition,
saham. Selain itu, Perseroan juga tidak melakukan penerbitan the Company did not issue any Bonds/Sukuk.
Obligasi/Sukuk.
PENGHENTIAN SEMENTARA PERDAGANGAN TEMPORARY SUSPENSION OF SHARE
SAHAM DAN/ATAU PENGHAPUSAN TRADING AND/OR DELISTING OF SHARES
PENCATATAN SAHAM
Sepanjang tahun buku 2025, Perseroan tidak pernah Throughout the 2025 financial year, the Company was never
dikenakan sanksi terkait perdagangan saham dari Bursa, baik subject to any sanctions related to share trading imposed by
berupa penghentian sementara perdagangan saham, maupun the Stock Exchange, including temporary suspension of share
penghapusan pencatatan saham. trading or delisting of shares.
Kilas Peristiwa
Event Highlights
April | April
Peluncuran Aplikasi HSA Mobile Launching HSA Mobile Apps
Pada 26 April 2025, PT Hexindo Adiperkasa Tbk April 26, 2025 – PT Hexindo Adiperkasa Tbk
meluncurkan Hexindo Smart Assistant (Mobile launched the Hexindo Smart Assistant mobile
Apps) sebagai platform digital untuk memudahkan application, a digital platform designed to enable
customer mengakses informasi unit, spare parts, customers to access information on equipment
layanan servis, status transaksi, promo, serta units, spare parts, service support, transaction
komunikasi dengan tim Hexindo secara cepat dan status, promotions, and communication with the
efisien. Hexindo team quickly and efficiently.
Agustus | August
Peluncuran Produk Baru ConSite Genuine Launching New Product ConSite Genuine
Coolant 30% Coolant 30%
Pada 6 Agustus 2025, Perusahaan meluncurkan August 6, 2025 – The Company launched ConSite
ConSite Genuine Coolant 30% sebagai solusi Genuine Coolant 30% as an engine cooling
pendingin engine sesuai standar performa unit. solution that meets equipment performance
Produk ini berfungsi menjaga suhu kerja mesin dan standards. The product is designed to maintain
mencegah korosi pada sistem pendingin. Varian optimal engine operating temperatures and
30% memenuhi standar JIS K2234 dan dirancang prevent corrosion within the cooling system. The
untuk engine Jepang seperti Hitachi ZX Series. 30% variant complies with JIS K2234 standards
and is specifically developed for Japanese engines,
including the Hitachi ZX Series.
2025 Annual Report & Sustainability Report 13 PT Hexindo Adiperkasa Tbk
Page 14
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
September | September
Peluncuran ZX550LC-7G, ZX350LC-7G Launching ZX550LC-7G, ZX350LC-7G
Material Handling, dan Foton EV Material Handling, and Foton EV
Pada 11 September 2025, PT Hexindo Adiperkasa September 11, 2025 – PT Hexindo Adiperkasa
Tbk meluncurkan tiga produk unggulan, yaitu Tbk introduced three flagship products—Hitachi
Hitachi ZX550LC-7G, Hitachi ZX350LC-7G ZX550LC-7G, Hitachi ZX350LC-7G Material
Material Handling, dan Foton EV 8x4 dalam ajang Handling, and the Foton EV 8x4—at Construction
Construction & Mining Indonesia 2025 di JIEXpo, & Mining Indonesia 2025 held at JIExpo
Kemayoran, sebagai upaya memenuhi kebutuhan Kemayoran, as part of its efforts to meet the needs
industri alat berat di Indonesia. of Indonesia’s heavy equipment industry.
Rapat Umum Pemegang Saham Tahunan Annual General Meeting of Shareholders
dan Paparan Publik and Public Expose
Perseroan menyelenggarakan Rapat Umum The Company held its Annual General Meeting
Pemegang Saham Tahunan pada 16 September 2025 of Shareholders on 16 September 2025 at the
di Kantor Pusat Perseroan, Jakarta. Pada hari yang Company's Head Office in Jakarta. On the same
sama, Perseroan juga menggelar Paparan Publik day, the Company also conducted a Public Expose
bagi investor dan media. for investors and the media.
Oktober | October
Kegiatan Mining Customer Gathering Mining Customer Gathering
Pada 16 Oktober 2025, PT Hexindo Adiperkasa October 16, 2025 – PT Hexindo Adiperkasa Tbk
Tbk menyelenggarakan Mining Customer Gathering hosted a Mining Customer Gathering in Balikpapan
di Balikpapan sebagai ajang mempererat hubungan to strengthen relationships with customers while
dengan pelanggan sekaligus memperkenalkan showcasing its flagship products and after-sales
produk dan layanan purna jual unggulan. services.
Desember | December
Memperkenalkan TIANLI Tire ke Customer Introducing TIANLI Tires to Customers
Pada 15 Desember 2025, Hexindo memperkenalkan December 15, 2025 – Hexindo introduced its
kerja sama dengan TIANLI dalam Customer partnership with TIANLI during a Customer
Gathering sebagai solusi ban kendaraan operasional. Gathering event as a solution for operational vehicle
Produk ini tidak hanya untuk FOTON Truck, tetapi tires. The products are suitable not only for FOTON
juga dapat digunakan pada berbagai jenis truk trucks but also for various types of trucks based on
sesuai spesifikasi yang dibutuhkan. the required specifications.
PS Awards Semester I Tahun Buku 2025 PS Award Semester I FY2025
Pada 11–12 Desember 2025, PT Hexindo December 11–12, 2025 – PT Hexindo Adiperkasa
Adiperkasa Tbk menyelenggarakan Product Tbk held the Product Support Award for the First
Support Award Semester I FY2025 sebagai bentuk Semester of FY2025 to recognize the achievements
apresiasi atas kinerja tim Product Support, serta of its Product Support team, as well as the Annual
Annual Meeting Semester II FY2025 untuk evaluasi Meeting for the Second Semester of FY2025 to
dan penyelarasan strategi perusahaan. evaluate performance and align the Company’s
strategic direction.
PT Hexindo Adiperkasa Tbk 14 Laporan Tahunan & Laporan Keberlanjutan 2025
Page 15
01
Januari 2026 | January 2026
Peluncuran Produk Baru ConSite Genuine Launching New Product ConSite Genuine
Coolant 50% Coolant 50%
Pada 20 Januari 2026, Perusahaan meluncurkan January 20, 2026 – The Company launched ConSite
ConSite Genuine Coolant 50% sebagai solusi Genuine Coolant 50% as an engine cooling solution
pendingin engine sesuai standar performa that meets equipment performance standards. The
unit. Produk ini menjaga suhu kerja mesin product helps maintain optimal engine operating
dan membantu mencegah korosi pada sistem temperatures and prevent corrosion in cooling
pendingin. Varian 50% memenuhi spesifikasi OEM systems. The 50% variant complies with OEM
seperti Cummins, MTU, Deutz, dan lainnya. specifications, including those of Cummins, MTU,
Deutz, and other manufacturers.
Kegiatan Parts Customer Gathering Parts Customer Gathering
Pada 20 Januari 2026, PT Hexindo Adiperkasa Tbk January 20, 2026 – PT Hexindo Adiperkasa Tbk
menyelenggarakan Parts Customer Gathering di held a Parts Customer Gathering in Jambi, attended
Jambi dengan menghadirkan lebih dari 70 customer, by more than 70 customers. The event also served
sekaligus memperkenalkan produk dan layanan as a platform to introduce the Company's products
purna jual, termasuk ConSite Genuine Coolant. and after-sales services, including ConSite Genuine
Coolant.
2025 Annual Report & Sustainability Report 15 PT Hexindo Adiperkasa Tbk
Page 16
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan | Awards
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih Penghargaan Predikat Hijau pada Mitra
Award Description Kerja Award 2024 atas prestasi kinerja dalam pengelolaan keselamatan,
kesehatan kerja, dan lingkungan pada bidang perawatan dan perbaikan
peralatan pertambangan di area kerja Sims Jaya Kaltim.
PT Hexindo Adiperkasa Tbk received the Green Rating Award at the Partner
Award 2024 in recognition of its outstanding performance in managing
occupational safety, health, and environmental practices in mining equipment
maintenance and repair operations at the Sims Jaya Kaltim work area.
Tanggal 18 Februari 2025
1 Date February 18, 2025
Pemberi Penghargaan PT Sims Jaya Kaltim
Issuer
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk kembali menorehkan prestasi di bidang kepatuhan
Award Description dengan meraih penghargaan tertinggi (Sapphire) pada Indonesia Regulatory
Compliance Awards 2025 (IRCA 2025), sebagai Best Enterprise in Regulatory
Compliance kategori Trade (Wholesale & Retail). Penghargaan ini merupakan
bukti komitmen perusahaan dalam menerapkan budaya kepatuhan dan tata
kelola perusahaan yang baik.
PT Hexindo Adiperkasa Tbk has once again made an achievement in the
field of compliance by winning the highest award (Sapphire) at the Indonesia
Regulatory Compliance Awards 2025 (IRCA 2025), as the Best Enterprise in
Regulatory Compliance in the Trade (Wholesale & Retail) category. This award
proofed the company's commitment to implementing a culture of compliance
and good corporate governance.
2
Tanggal 9 Mei 2025
Date May 9, 2025
Pemberi Penghargaan Hukumonline Indonesia Regulatory Compliance Awards 2025 (IRCA 2025)
Issuer
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih penghargaan atas pencapaian 524.553 jam
Award Description kerja tanpa kecelakaan yang mengakibatkan kehilangan waktu kerja (Lost Time
Injury/LTI), sebagai wujud komitmen perusahaan dalam menerapkan standar
keselamatan dan kesehatan kerja secara konsisten.
PT Hexindo Adiperkasa Tbk received an award for achieving 524,553 Lost
Time Injury (LTI)-free manhours, reflecting the Company's commitment to
consistently maintaining high occupational safety and health standards.
Tanggal 24 Mei 2025
Date May 24, 2025
3
Pemberi Penghargaan PT Darma Henwa Tbk – Bengalon Coal Project
Issuer
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih penghargaan atas pencapaian Safety
Award Description Accountability terbaik pada periode Juni 2025 sebagai bentuk apresiasi atas
komitmen perusahaan dalam menerapkan budaya keselamatan kerja secara
konsisten.
PT Hexindo Adiperkasa Tbk received an award for achieving the best Safety
Accountability performance in June 2025, recognizing the Company's
commitment to consistently fostering a strong safety culture.
Tanggal Juni 2025
Date June 2025
4
Pemberi Penghargaan PT Darma Henwa Tbk – Bengalon Coal Project
Issuer
PT Hexindo Adiperkasa Tbk 16 Laporan Tahunan & Laporan Keberlanjutan 2025
Page 17
01
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk Site Adaro Tabalong meraih penghargaan K3
Award Description Zero Accident Award 2024 - 2025 sebagai bentuk apresiasi atas komitmen dan
konsistensi perusahaan dalam menjaga standar keselamatan dan kesehatan
kerja (K3) di seluruh aktivitas operasionalnya.
PT Hexindo Adiperkasa Tbk's Adaro Tabalong Site received the Occupational
Health and Safety (OHS) Zero Accident Award 2024–2025 in recognition of the
Company's commitment and consistency in maintaining occupational health
and safety standards across all operational activities.
Tanggal Juni 2025
5 Date June 2025
Pemberi Penghargaan Pemerintah Provinsi Kalimantan Selatan
Issuer South Kalimantan Provincial Government
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk – Balikpapan meraih Peringkat Biru dalam
Award Description Program Penilaian Kinerja dalam Pengelolaan Lingkungan Hidup Provinsi
Kalimantan Timur Periode 2024–2025 sebagai pengakuan atas kepatuhan
dan komitmen perusahaan dalam pengelolaan lingkungan hidup yang
berkelanjutan.
PT Hexindo Adiperkasa Tbk – Balikpapan received the Blue Rating in the East
Kalimantan Environmental Performance Assessment Program 2024–2025 in
recognition of the Company's compliance and commitment to sustainable
environmental management practices.
Tanggal 23 Juni 2025
Date June 23, 2025
Pemberi Penghargaan DLH Provinsi Kalimantan Timur
6 Issuer East Kalimantan Provincial Environmental Agency
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih penghargaan atas keberhasilannya
Award Description mempertahankan kinerja Zero Accident KPLH di area operasional
PT Saptaindra Sejati selama periode tahun 2025, yang mencerminkan
komitmen perusahaan dalam menerapkan standar keselamatan kerja dan
perlindungan lingkungan secara konsisten.
PT Hexindo Adiperkasa Tbk received an award for successfully maintaining
Zero Accident KPLH performance in PT Saptaindra Sejati's operational area
throughout 2025, reflecting the Company's commitment to consistently
implementing occupational safety and environmental protection standards.
7 Tanggal 2025
Date
Pemberi Penghargaan PT Saptaindra Sejati ADMO Jobsite (AlamTri Geo)
Issuer
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk Site Melak, Kabupaten Kutai Barat meraih
Award Description Penghargaan Kecelakaan Nihil (Zero Accident) Tahun 2024 atas keberhasilannya
mencatat 921.697 jam kerja tanpa kecelakaan kerja selama periode 1 Januari
2019 hingga 31 Desember 2024.
PT Hexindo Adiperkasa Tbk Melak Site, West Kutai Regency, received the 2024
Zero Accident Award for successfully achieving 921,697 work hours without a
workplace accident during the period from January 1, 2019 to December 31,
2024.
Tanggal 26 Juni 2025
8 Date June 26, 2025
Pemberi Penghargaan Disnaker Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial Manpower Office
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk Site Bengalon Project meraih Penghargaan
Award Description Kecelakaan Nihil (Zero Accident) Tahun 2024 atas keberhasilannya mencatat
524.553 jam kerja tanpa kecelakaan kerja selama periode 1 Agustus 2021
hingga 31 Desember 2024.
PT Hexindo Adiperkasa Tbk Bengalon Project Site received the 2024 Zero
Accident Award for successfully achieving 524,553 work hours without a
workplace accident during the period from August 1, 2021 to December 31,
2024.
Tanggal 26 Juni 2025
9 Date June 26, 2025
Pemberi Penghargaan Disnaker Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial Manpower Office
2025 Annual Report & Sustainability Report 17 PT Hexindo Adiperkasa Tbk
Page 18
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk Site Kabupaten Paser meraih penghargaan
Award Description kategori Platinum atas keberhasilannya dalam melaksanakan Program
Pencegahan dan Penanggulangan HIV & AIDS di Tempat Kerja sebagai bentuk
komitmen perusahaan dalam menciptakan lingkungan kerja yang sehat, aman,
dan inklusif.
PT Hexindo Adiperkasa Tbk's Paser Regency Site received the Platinum
category award for its successful implementation of the Workplace HIV &
AIDS Prevention and Control Program, reflecting the Company's commitment
to fostering a healthy, safe, and inclusive work environment.
10 Tanggal 26 Juni 2025
Date June 26, 2025
Pemberi Penghargaan Disnaker Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial Manpower Office
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk Site Kabupaten Paser meraih penghargaan kategori
Award Description Platinum atas keberhasilannya dalam melaksanakan Program Penanggulangan
Tuberkulosis di Tempat Kerja sebagai bentuk komitmen perusahaan dalam
menciptakan lingkungan kerja yang sehat, aman, dan produktif.
PT Hexindo Adiperkasa Tbk in Paser Regency Site received the Platinum
category award for its successful implementation of the Workplace Tuberculosis
Control Program, reflecting the Company's commitment to fostering a healthy,
safe, and productive work environment.
Tanggal 26 Juni 2025
11 Date June 26, 2025
Pemberi Penghargaan Disnaker Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial Manpower Office
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk Site Sangatta, Kabupaten Kutai Timur meraih
Award Description penghargaan kategori Platinum atas keberhasilannya dalam melaksanakan
Program Pencegahan dan Penanggulangan HIV & AIDS di Tempat Kerja
sebagai bentuk komitmen perusahaan dalam menciptakan lingkungan kerja
yang sehat, aman, dan inklusif.
PT Hexindo Adiperkasa Tbk Sangatta Site, East Kutai Regency, received the
Platinum category award for its successful implementation of the Workplace
HIV & AIDS Prevention and Control Program, reflecting the Company's
commitment to fostering a healthy, safe, and inclusive work environment.
12 Tanggal 26 Juni 2025
Date June 26, 2025
Pemberi Penghargaan Disnaker Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial Manpower Office
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk Site Sangatta, Kabupaten Kutai Timur meraih
Award Description penghargaan kategori Platinum atas keberhasilannya dalam melaksanakan
Program Penanggulangan Tuberkulosis di Tempat Kerja sebagai bentuk
komitmen perusahaan dalam menciptakan lingkungan kerja yang sehat, aman,
dan produktif.
PT Hexindo Adiperkasa Tbk Sangatta Site, East Kutai Regency, received the
Platinum category award for its successful implementation of the Workplace
Tuberculosis Control Program, reflecting the Company's commitment to
fostering a healthy, safe, and productive work environment.
13 Tanggal 26 Juni 2025
Date June 26, 2025
Pemberi Penghargaan Disnaker Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial Manpower Office
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk Site Sangatta, Kabupaten Kutai Timur
Award Description meraih Penghargaan Kecelakaan Nihil (Zero Accident) Tahun 2024 atas
keberhasilannya mencatat 3.052.902 jam kerja tanpa kecelakaan kerja selama
periode 22 Oktober 2020 hingga 31 Desember 2024.
PT Hexindo Adiperkasa Tbk Sangatta Site, East Kutai Regency, received the
2024 Zero Accident Award for successfully achieving 3,052,902 work hours
without a workplace accident during the period from October 22, 2020 to
December 31, 2024.
Tanggal 26 Juni 2025
14 Date June 26, 2025
Pemberi Penghargaan Disnaker Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial Manpower Office
PT Hexindo Adiperkasa Tbk 18 Laporan Tahunan & Laporan Keberlanjutan 2025
Page 19
01
Deskripsi Penghargaan PT Hexindo Adiperkasa Kota Balikpapan meraih penghargaan kategori
Award Description Platinum atas keberhasilannya dalam melaksanakan Program Pencegahan
dan Penanggulangan HIV & AIDS di Tempat Kerja sebagai bentuk komitmen
perusahaan dalam menciptakan lingkungan kerja yang sehat, aman, dan inklusif.
PT Hexindo Adiperkasa in Balikpapan City received the Platinum category
award for its successful implementation of the Workplace HIV & AIDS
Prevention and Control Program, reflecting the Company's commitment to
fostering a healthy, safe, and inclusive work environment.
Tanggal 26 Juni 2025
15 Date June 26, 2025
Pemberi Penghargaan Disnaker Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial Manpower Office
Deskripsi Penghargaan Perwakilan dari Departemen Reman Balikpapan (tim Reman 2) meraih
Award Description Excellence Prize di Small Group Activity Convention Event 2025.
Representatives from the Reman Department Balikpapan (Reman Team 2)
received the Excellence Prize at the Small Group Activity Convention Event
2025.
Tanggal 6-7 November 2025
Date November 6-7, 2025
Pemberi Penghargaan HCM Group
16
Issuer
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk kembali menorehkan prestasi membanggakan
Award Description dengan meraih Penghargaan K3 Provinsi Kalimantan Timur Tahun 2025.
Penghargaan ini mencakup beberapa kategori, termasuk Zero Accident (ZA),
P2HIV, dan P2TB, sebagai bentuk pengakuan atas konsistensi perusahaan
dalam menjaga keselamatan, kesehatan, dan produktivitas kerja.
PT Hexindo Adiperkasa Tbk once again achieved a significant milestone by
receiving the 2025 East Kalimantan Occupational Health and Safety (OHS)
Award. The award covered several categories, including Zero Accident (ZA),
HIV/AIDS Prevention and Control (P2HIV), and Tuberculosis Prevention
and Control (P2TB), recognizing the Company's consistent efforts to maintain
17
workplace safety, employee health, and productivity.
Tanggal 11 November 2025
Date November 11, 2025
Pemberi Penghargaan Provinsi Kalimantan Timur
Issuer East Kalimantan Provincial
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih Penghargaan Paramakarya 2025 sebagai
Award Description pengakuan atas keberhasilan dalam penerapan sistem manajemen peningkatan
produktivitas.
PT Hexindo Adiperkasa Tbk received the 2025 Paramakarya Award in
recognition of its successful implementation of a productivity improvement
management system.
Tanggal 25 November 2025
Date November 25, 2025
18 Pemberi Penghargaan Kementerian Ketenagakerjaan Republik Indonesia (Kemnaker RI)
Issuer Ministry of Manpower of the Republic of Indonesia (Kemnaker RI)
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih penghargaan Best Maintenance
Award Description Subcontractor atas pencapaian kinerja keselamatan terbaik (Best Safety
Performance) selama tahun 2025.
PT Hexindo Adiperkasa Tbk received the Best Maintenance Subcontractor
award in recognition of its outstanding safety performance throughout 2025.
Tanggal Januari 2026
Date January 2026
Pemberi Penghargaan KPP Mining
19
Issuer
2025 Annual Report & Sustainability Report 19 PT Hexindo Adiperkasa Tbk
Page 20
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih Penghargaan Program Pencegahan dan
Award Description Penanggulangan HIV/AIDS di Tempat Kerja Tahun 2025 dengan predikat
Platinum untuk Site Balikpapan, Kideco, dan Samarinda sebagai pengakuan
atas keberhasilan perusahaan dalam menerapkan program pencegahan dan
penanggulangan HIV/AIDS di lingkungan kerja.
PT Hexindo Adiperkasa Tbk received the 2025 Workplace HIV/AIDS
Prevention and Control Program Award with a Platinum rating for the
Balikpapan, Kideco, and Samarinda Sites in recognition of the Company's
successful implementation of HIV/AIDS prevention and control programs in
the workplace.
Tanggal 11 Februari 2026
Date February 11, 2026
20 Pemberi Penghargaan Kementerian Ketenagakerjaan Republik Indonesia
Issuer Ministry of Manpower of the Republic of Indonesia
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih Penghargaan Program Pencegahan dan
Award Description Penanggulangan HIV/AIDS di Tempat Kerja Tahun 2025 dengan predikat
Gold untuk Site Sangatta sebagai bentuk apresiasi atas komitmen perusahaan
dalam menjalankan program pencegahan dan penanggulangan HIV/AIDS di
lingkungan kerja.
PT Hexindo Adiperkasa Tbk received the 2025 Workplace HIV/AIDS
Prevention and Control Program Award with a Gold rating for the Sangatta
Site in recognition of the Company's commitment to implementing HIV/AIDS
prevention and control programs in the workplace.
Tanggal 11 Februari 2026
Date February 11, 2026
Pemberi Penghargaan Kementerian Ketenagakerjaan Republik Indonesia
21
Issuer Ministry of Manpower of the Republic of Indonesia
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih President Director Award Kategori Emas
Award Description sebagai bentuk apresiasi atas partisipasi dan pencapaian luar biasa yang
ditunjukkan dalam kegiatan President Award Periode Tahun 2025.
PT Hexindo Adiperkasa Tbk received the President Director Award – Gold
Category in recognition of its outstanding participation and achievements
demonstrated during the 2025 President Award program.
Tanggal 12 Februari 2026
Date February 12, 2026
Pemberi Penghargaan PT Kideco Jaya Agung
22
Issuer
Deskripsi Penghargaan PT Hexindo Adiperkasa Tbk meraih Juara 2 kategori Mitra Kerja Terbaik
Award Description pada Bulan K3 Nasional BUMA–Adaro Tahun 2025 sebagai pengakuan atas
komitmen perusahaan dalam menerapkan budaya keselamatan kerja dan
membangun kemitraan yang unggul.
PT Hexindo Adiperkasa Tbk earned 2nd Place in the Best Business Partner
category at the BUMA–Adaro National Occupational Health and Safety Month
2025 in recognition of its commitment to promoting a strong safety culture and
fostering excellent partnership practices.
Tanggal 19 Februari 2026
23 Date February 19, 2026
Pemberi Penghargaan PT Bukit Makmur Mandiri Utama (BUMA) – Jobsite Adaro
Issuer
PT Hexindo Adiperkasa Tbk 20 Laporan Tahunan & Laporan Keberlanjutan 2025
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01
Sertifikasi | Certification
Deskripsi Sertifikasi ISO 9001:2015 - Sistem Manajemen Mutu Lingkup: Penjualan dan distribusi
Certification alat berat dan jasa pertambangan pada Kantor Pusat dan Cabang Jakarta, serta
Description Jasa Pertambangan, Product Support, dan Remanufacturing Balikpapan.
ISO 9001:2015 - Quality Management System Scope: Sales and distribution of
heavy equipment and mining services at the Head Office and Jakarta Branch,
as well as Mining Services, Product Support, and Remanufacturing at the
Balikpapan.
Masa Berlaku 22 Februari 2024 - 10 Januari 2027
Validity Period February 22, 2024 - January 10, 2027
Pemberi Sertifikasi SGS
Issuer
1
Deskripsi Sertifikasi ISO 14001:2015 - Sistem Manajemen Lingkungan Lingkup: Penjualan dan
Certification distribusi alat berat dan jasa pertambangan pada Kantor Pusat, Cabang,
Description Jakarta, Cabang Balikpapan, Product Support dan Remanufacturing Balikpapan.
ISO 14001:2015 - Environmental Management System Scope: Sales and
distribution of heavy equipment and mining services at the Head Office,
Jakarta Branch, and Balikpapan Branch, including Product Support and
Remanufacturing in Balikpapan.
Masa Berlaku 11 Februari 2025 - 1 Februari 2028
Validity Period February 11, 2025 - February 1, 2028
Pemberi Sertifikasi SGS
Issuer
2
Deskripsi Sertifikasi ISO 45001:2018 - Sistem Manajemen K3 Lingkup: Penjualan dan distribusi
Certification alat berat dan jasa pertambangan pada Kantor Pusat dan Cabang Jakarta,
Description serta Jasa Pertambangan, Product Support, dan Remanufacturing pada Cabang
Balikpapan.
ISO 45001:2018 - OHS Management System Scope: Sales and distribution of
heavy equipment and mining services at the Head Office and Jakarta Branch,
as well as Mining Services, Product Support, and Remanufacturing at the
Balikpapan Branch.
Masa Berlaku 13 Februari 2025 - 11 Februari 2028
Validity Period February 13, 2025 - February 11, 2028
Pemberi Sertifikasi SGS
Issuer
3
Deskripsi Sertifikasi Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) - Emas Lingkup:
Certification Penjualan alat berat merk Hitachi dan Bell, penyediaan suku cadang, dukungan
Description service dan kontrak pemeliharaan penuh - Wilayah Kerja Kantor Pusat dan
Kantor Balikpapan.
Occupational Health and Safety Management System (SMK3) - Gold Scope:
Sales of Hitachi and Bell brand heavy equipment, provision of spare parts,
service support, and full maintenance contracts - Head Office and Balikpapan
Office Coverage
Masa Berlaku 6 Oktober 2025 - 6 Oktober 2028
Validity Period October 6, 2025 - October 6, 2028
Pemberi Sertifikasi KEMNAKER RI
Issuer Ministry of Manpower of Indonesia
4
2025 Annual Report & Sustainability Report 21 PT Hexindo Adiperkasa Tbk
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Laporan Manajemen Management Report
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis PT Hexindo Adiperkasa Tbk 24 Laporan Tahunan & Laporan Keberlanjutan 2025
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02
Laporan Dewan Komisaris
Board of Commissioners Report
Toto "Kinerja Direksi sepanjang 2025 menunjukkan
kemampuan Perseroan untuk bertumbuh di
Wahyudiyanto tengah tantangan pasar melalui strategi yang
adaptif, eksekusi yang efektif, dan fokus pada
penciptaan nilai yang berkelanjutan."
Presiden Komisaris (Komisaris Independen) "The Board of Directors' performance throughout 2025
President Commissioner (Independent Commissioner)
demonstrated the Company's ability to grow amid
challenging market conditions through adaptive strategies,
effective execution, and a strong focus on creating
sustainable value."
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Shareholders and Stakeholders,
Dari sudut pandang Dewan Komisaris, tahun buku 2025 From the Board of Commissioners' perspective, the fiscal year
adalah tahun yang menegaskan kematangan dan ketangguhan 2025 demonstrated the Company's maturity and resilience in
Perseroan dalam menavigasi pasar yang menantang. Di tengah navigating a challenging market environment. Amid slowing
permintaan alat berat nasional yang melandai dan tekanan demand for heavy equipment in Indonesia and margin
margin yang menekan seluruh pelaku industri, Direksi berhasil pressure across the industry, the Board of Directors successfully
menjaga Perseroan tetap tumbuh secara volume, memperkuat maintained sales volume growth, strengthened the Company's
posisi pasar, dan mempertahankan arus kas serta neraca market position, preserved healthy cash flow and a sound
yang sehat, sekaligus melaksanakan transisi kepemimpinan balance sheet, while also carrying out a smooth leadership
dan agenda diversifikasi produk secara terarah. Dewan transition and advancing its product diversification strategy.
Komisaris menilai capaian ini sebagai cerminan tata kelola The Board of Commissioners considers these achievements to
dan kepemimpinan yang responsif, dan memandang tahun ini reflect responsive leadership and sound corporate governance,
sebagai fondasi yang kokoh bagi pertumbuhan berkelanjutan and views the year as a solid foundation for the Company's
Perseroan ke depan. sustainable growth in the years ahead.
TINJAUAN KINERJA DAN PENGAWASAN OVERVIEW OF PERFORMANCE AND
SUPERVISORY
Sepanjang tahun buku 2025, Dewan Komisaris menjalankan Throughout the fiscal year 2025, the Board of Commissioners
fungsi pengawasan dan pemberian nasihat atas jalannya carried out its supervision and advisory responsibilities over
pengurusan Perseroan oleh Direksi, sebagaimana diamanatkan the management of the Company by the Board of Directors,
dalam anggaran dasar dan peraturan perundang-undangan in accordance with the Company's Articles of Association
yang berlaku. Pengawasan dilakukan secara berkesinambungan and the applicable laws and regulations. Supervision was
melalui rapat Dewan Komisaris, rapat gabungan dengan conducted continuously through Board of Commissioners
Direksi, penelaahan laporan berkala kinerja operasional dan meetings, joint meetings with the Board of Directors, reviews
keuangan, serta pemberian arahan dan rekomendasi atas isu- of periodic operational and financial performance reports,
2025 Annual Report & Sustainability Report 25 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
isu strategis. Dalam menjalankan fungsi ini, Dewan Komisaris and the provision of guidance and recommendations on
dibantu oleh Komite Audit sebagai perpanjangan tangan strategic matters. In performing these duties, the Board of
pengawasan, khususnya dalam menelaah laporan keuangan, Commissioners was supported by the Audit Committee,
efektivitas pengendalian internal, dan proses manajemen particularly in reviewing the financial statements, evaluating
risiko. the effectiveness of internal controls, and overseeing the
Company's risk management processes.
Dewan Komisaris terlibat aktif dalam mengawasi proses The Board of Commissioners was actively involved in
perumusan strategi yang dilakukan Direksi. Dewan Komisaris overseeing the formulation of the Company's strategy by the
menelaah asumsi-asumsi yang mendasari Rencana Kerja Board of Directors. It reviewed the key assumptions underlying
dan Anggaran Perusahaan (RKAP) tahun buku 2025, the 2025 Annual Work Plan and Budget, provided input on
memberikan masukan atas arah strategis di tengah proyeksi the Company's strategic direction amid a weakening market
pasar yang melemah, dan memastikan strategi yang ditetapkan outlook, and ensured that the adopted strategy was realistic
realistis serta selaras dengan visi dan misi Perseroan. Dewan and aligned with the Company's vision and mission. The
Komisaris menilai bahwa keputusan Direksi untuk menempuh Board considers the Board of Directors' decision to pursue
strategi diversifikasi produk, perluasan sektor pengguna, dan product diversification, expand into new customer sectors,
penguatan layanan purnajual merupakan langkah yang tepat and strengthen after-sales services to be the right approach for
untuk mengurangi ketergantungan pada siklus komoditas. reducing the Company's dependence on commodity cycles.
Dewan Komisaris menilai kinerja Direksi dalam mengelola Overall, the Board of Commissioners believes that the Board
Perseroan pada tahun buku 2025 secara keseluruhan baik of Directors performed well in managing the Company
dan patut diapresiasi, dengan mempertimbangkan kondisi during financial year 2025, particularly given the challenging
pasar yang tidak mudah. Dari sisi operasional, Direksi market conditions. Operationally, the Company recorded an
berhasil membukukan pertumbuhan volume penjualan unit 18.2% increase in unit sales volume and exceeded the heavy
sebesar 18,2% dan melampaui sasaran penjualan alat berat equipment sales target set out in the Annual Work Plan and
yang ditetapkan dalam RKAP, di saat pasar nasional justru Budget, despite expectations of a contraction in the national
diperkirakan terkontraksi. Keberhasilan penetrasi segmen market. The successful expansion into the agribusiness sector,
agribisnis sebagai kontributor terbesar penjualan ekskavator which became the largest contributor to excavator sales,
menunjukkan bahwa strategi diversifikasi sektor pengguna demonstrated the effective implementation of the Company's
telah dijalankan secara efektif. customer sector diversification strategy.
Dari sisi keuangan, Dewan Komisaris mencatat bahwa From a financial perspective, the Board of Commissioners
penghasilan neto relatif terjaga, namun laba bersih berada di noted that net revenue remained relatively stable, while net
bawah sasaran RKAP akibat kompresi margin dan pergeseran profit fell below the target set in the Annual Work Plan and
bauran penjualan menuju unit baru serta melemahnya Budget due to margin compression, a shift in the sales mix
kontribusi suku cadang. Dewan Komisaris memandang hal toward new equipment, and lower contributions from spare
ini sebagai konsekuensi wajar dari pilihan mempertahankan parts sales. The Board considers this to be a reasonable
pertumbuhan volume dan pangsa pasar di tengah persaingan consequence of the Company's decision to prioritize sales
harga yang ketat, dan menekankan agar pemulihan margin volume growth and market share in an increasingly competitive
menjadi prioritas perbaikan pada tahun-tahun berikutnya. Di pricing environment, while emphasizing that improving
sisi lain, Dewan Komisaris memberikan apresiasi khusus atas profitability should remain a key priority in the coming years.
lonjakan arus kas dari aktivitas operasi yang meningkat lebih On the other hand, the Board highly appreciates the more than
dari empat kali lipat, serta struktur permodalan yang tetap fourfold increase in cash flows from operating activities and
sehat sebagai bukti bahwa Direksi mengelola likuiditas dan the Company's continued healthy capital structure, reflecting
modal kerja secara disiplin. Secara umum, Dewan Komisaris disciplined liquidity and working capital management by the
menilai Direksi telah menjalankan pengelolaan Perseroan Board of Directors. Overall, the Board believes that the Board
dengan penuh tanggung jawab, hati-hati, dan berorientasi of Directors managed the Company responsibly, prudently,
pada keberlanjutan. and with a strong focus on long-term sustainability.
PT Hexindo Adiperkasa Tbk 26 Laporan Tahunan & Laporan Keberlanjutan 2025
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02
PANDANGAN ATAS PROSPEK USAHA VIEW ON BUSINESS PROSPECTS
Dewan Komisaris telah menelaah prospek usaha yang disusun The Board of Commissioners has reviewed the business
oleh Direksi dan pada dasarnya sependapat dengan pandangan outlook prepared by the Board of Directors and generally
tersebut. Prospek yang disusun Direksi bertumpu pada agrees with its assessment. The outlook is based on improving
indikator makro dan industri yang membaik, antara lain target macroeconomic and industry indicators, including the
pertumbuhan ekonomi nasional 2026 sebesar 5,4% dalam Indonesian Government's 2026 economic growth target of
APBN 2026, keberlanjutan program prioritas pemerintah 5.4% as set out in the 2026 State Budget, the continuation of
di bidang ketahanan pangan (termasuk food estate), energi, government priority programs in food security (including
dan infrastruktur, serta proyeksi Asosiasi Industri Alat Berat food estate projects), energy, and infrastructure, as well as the
Indonesia (HINABI) bahwa produksi alat berat nasional 2026 Indonesian Heavy Equipment Industry Association's (HINABI)
akan tumbuh pada kisaran 5%–10%. Dewan Komisaris menilai projection that national heavy equipment production will grow
asumsi-asumsi ini realistis dan tercermin secara memadai by approximately 5% to 10% in 2026. The Board considers
dalam arah strategi Perseroan. these assumptions to be realistic and appropriately reflected in
the Company's strategic direction.
Dewan Komisaris mendukung kelanjutan strategi diversifikasi The Board supports the continuation of the Company's product
produk dan sektor pengguna, termasuk pendalaman lini truk and customer sector diversification strategy, including the
Foton beserta varian listriknya yang memposisikan Perseroan expansion of the Foton truck business and its electric vehicle
pada tren elektrifikasi dan keberlanjutan, serta penguatan variants, which position the Company to benefit from the
lini ekskavator Hitachi generasi terbaru. Dewan Komisaris growing trends of electrification and sustainability, as well as the
menekankan bahwa peluang pertumbuhan tersebut perlu strengthening of the latest generation Hitachi excavator product
2025 Annual Report & Sustainability Report 27 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
diimbangi dengan fokus pada pemulihan profitabilitas, line. The Board emphasizes that these growth opportunities
penguatan kembali kontribusi pendapatan berulang dari should be accompanied by continued efforts to improve
suku cadang dan jasa purnajual, serta kehati-hatian dalam profitability, strengthen recurring income from spare parts
mengelola risiko pasar, nilai tukar, dan modal kerja. Dengan and after-sales services, and maintain prudent management of
posisi kas yang kuat dan portofolio produk yang semakin market, foreign exchange, and working capital risks. With its
lengkap, Dewan Komisaris meyakini Perseroan berada pada strong cash position and increasingly comprehensive product
posisi yang baik untuk memanfaatkan peluang usaha ke depan portfolio, the Board believes the Company is well positioned to
secara berkelanjutan. capture future business opportunities and deliver sustainable
growth.
PANDANGAN ATAS PENERAPAN TATA KELOLA VIEW ON THE IMPLEMENTATION OF GOOD
CORPORATE GOVERNANCE
Dewan Komisaris menilai bahwa Perseroan telah menerapkan The Board of Commissioners believes that the Company
prinsip-prinsip tata kelola perusahaan yang baik (Good consistently implemented the principles of Good Corporate
Corporate Governance/GCG) secara konsisten sepanjang tahun Governance (GCG) throughout financial year 2025. The
buku 2025. Direksi telah menjalankan fungsi pengurusan Board of Directors carried out its management responsibilities
secara kolegial dengan pembagian tugas yang jelas dan menjaga collectively, with a clear division of duties, while maintaining
hubungan kerja yang konstruktif dengan Dewan Komisaris a constructive working relationship with the Board of
melalui rapat berkala serta pelaporan yang transparan, Commissioners through regular meetings and transparent
sehingga fungsi pengawasan dapat berjalan efektif. reporting, enabling effective oversight.
Dewan Komisaris memandang bahwa fungsi kepatuhan The Board also believes that the Company's compliance
(compliance) telah dijalankan dengan baik, tercermin dari function was implemented effectively, as reflected in its
ketaatan Perseroan terhadap peraturan perundang-undangan, adherence to applicable laws and regulations, the requirements
ketentuan Otoritas Jasa Keuangan (OJK) dan Bursa Efek of the Financial Services Authority (OJK) and the Indonesia
Indonesia, keterbukaan informasi yang tepat waktu, serta Stock Exchange, timely information disclosure, and fulfillment
pemenuhan kewajiban pelaporan berkala. of its periodic reporting obligations.
Dewan Komisaris juga menilai penerapan manajemen risiko In addition, the Board considers the Company's risk
telah berjalan memadai, dengan mitigasi yang relevan atas management framework to be adequate, with appropriate
risiko pasar dan siklus komoditas melalui diversifikasi, serta mitigation measures for market and commodity cycle risks
pengendalian risiko kredit, nilai tukar, dan modal kerja. Melalui through diversification, as well as effective management of
Komite Audit, Dewan Komisaris memastikan efektivitas credit, foreign exchange, and working capital risks. Through
pengendalian internal dan integritas pelaporan keuangan tetap the Audit Committee, the Board of Commissioners ensured
terjaga. Dewan Komisaris mendorong Direksi untuk terus that the effectiveness of internal controls and the integrity of
meningkatkan kualitas penerapan tata kelola dan memperkuat financial reporting were maintained. The Board encourages
integrasi aspek keberlanjutan ke dalam kegiatan usaha. the Board of Directors to continue strengthening corporate
governance practices and further integrate sustainability
considerations into the Company's business activities.
PT Hexindo Adiperkasa Tbk 28 Laporan Tahunan & Laporan Keberlanjutan 2025
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02
APRESIASI DAN PENUTUP APPRECIATION AND CLOSING
Mengakhiri laporan ini, atas nama Dewan Komisaris, kami In closing, on behalf of the Board of Commissioners, we
menyampaikan penghargaan dan terima kasih yang setinggi- would like to express our sincere appreciation to the Board
tingginya kepada Direksi atas kepemimpinan, kerja keras, dan of Directors for its leadership, dedication, and hard work in
dedikasinya dalam mengelola Perseroan sepanjang tahun buku managing the Company responsibly throughout financial year
2025 dengan penuh tanggung jawab di tengah tantangan yang 2025 despite the challenging business environment. We also
tidak ringan. Kami juga menyampaikan apresiasi yang tulus extend our heartfelt appreciation to all employees for their
kepada seluruh karyawan Perseroan atas komitmen, integritas, commitment, integrity, and valuable contributions, which
dan kontribusinya yang menjadi kekuatan utama dalam remain the foundation of the Company's competitiveness.
menjaga daya saing Perseroan.
Kepada para pemegang saham, pelanggan, mitra usaha, We also thank our shareholders, customers, business
prinsipal, lembaga keuangan, serta otoritas dan pemerintah, partners, principals, financial institutions, and government
kami menyampaikan terima kasih atas kepercayaan dan authorities for their continued trust and support. The Board of
dukungan yang berkelanjutan. Dewan Komisaris optimistis Commissioners remains confident that, with strong corporate
bahwa dengan tata kelola yang kuat, strategi yang tepat, dan governance, the right strategy, and the continued collaboration
kerja sama seluruh pemangku kepentingan, Perseroan akan of all stakeholders, the Company will continue to grow
terus tumbuh dan menciptakan nilai jangka panjang secara sustainably and create long-term value for all stakeholders.
berkelanjutan.
Atas nama Dewan Komisaris,
On Behalf of the Board of Commissioners,
Toto Wahyudiyanto
Presiden Komisaris (Komisaris Independen)
President Commissioner (Independent Commissioner)
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis PT Hexindo Adiperkasa Tbk 30 Laporan Tahunan & Laporan Keberlanjutan 2025
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02
Laporan Direksi
Board of Directors Report
Dwi "Volume penjualan Perseroan tumbuh 16,4%
menjadi 3.880 unit pada 2025, didukung
Swasono kontribusi terbesar segmen agribisnis sebanyak
1.409 unit, yang mencerminkan keberhasilan
strategi diversifikasi sektor."
Presiden Direktur "The Company's sales volume grew by 16.4% to 3,880 units
President Director
in 2025, supported by the agribusiness segment as the
largest contributor with 1,409 units, reflecting the success of
its sector diversification strategy."
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Shareholders and Stakeholders,
Tahun buku 2025 adalah tahun ketika Perseroan memilih Financial year 2025 was a year in which the Company chose
untuk terus tumbuh di tengah pasar yang menantang. Di saat to continue growing despite challenging market conditions.
permintaan alat berat nasional melandai dan tekanan harga While demand for heavy equipment in Indonesia softened
menekan profitabilitas industri, Perseroan justru berhasil and pricing pressure weighed on industry profitability, the
memperluas penjualan dan memperkuat posisi pasarnya Company successfully expanded its sales and strengthened its
melalui strategi diversifikasi produk dan penetrasi sektor market position through its product diversification strategy
pengguna yang lebih beragam. Ketahanan arus kas dan and broader penetration into various customer sectors. The
kekuatan neraca tetap terjaga sebagai fondasi keberlanjutan, Company maintained strong cash flow and a healthy balance
seiring transisi kepemimpinan Direksi yang berlangsung mulus sheet as the foundation for sustainable growth, while the
dan menegaskan kesinambungan arah strategi Perseroan. smooth leadership transition within the Board of Directors
Tahun ini menjadi bukti bahwa ketangguhan Perseroan tidak reinforced the continuity of the Company's strategic direction.
semata bertumpu pada satu siklus komoditas, melainkan pada This year demonstrated that the Company's resilience is built
kemampuan beradaptasi dan melayani beragam kebutuhan not on a single commodity cycle, but on its ability to adapt and
pelanggan. serve the diverse needs of its customers.
TINJAUAN EKONOMI DAN INDUSTRI ALAT ECONOMIC AND HEAVY EQUIPMENT
BERAT INDUSTRY OVERVIEW
Sepanjang tahun buku 2025, perekonomian Indonesia tetap Throughout financial year 2025, Indonesia's economy
tumbuh pada kisaran 5% ditopang oleh konsumsi domestik continued to grow at around 5%, supported by stable domestic
yang stabil, keberlanjutan proyek-proyek infrastruktur consumption, the continuation of strategic infrastructure
strategis, serta aktivitas sektor pertambangan dan perkebunan projects, and solid activity in the mining and plantation
yang masih solid. Pemerintah melanjutkan pembangunan sectors. The Government continued the development of the
Ibu Kota Nusantara (IKN), jalan tol, pelabuhan, bandara, dan Nusantara Capital City (IKN), toll roads, ports, airports,
kawasan industri, yang seluruhnya menjadi mesin permintaan and industrial estates, all of which supported demand for
bagi alat berat konstruksi. Di sisi lain, harga komoditas construction equipment. At the same time, commodity prices,
khususnya batu bara dan nikel bergerak fluktuatif sehingga particularly coal and nickel, remained volatile, leading some
2025 Annual Report & Sustainability Report 31 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
belanja modal sebagian pelaku pertambangan menjadi lebih mining companies to adopt a more cautious approach to
selektif. capital expenditure.
Industri alat berat nasional bergerak dalam kondisi yang The national heavy equipment industry operated in a
menantang. Penjualan alat berat baru nasional pada 2025 challenging environment. Sales of new heavy equipment in
diperkirakan berada di kisaran 23.000 unit, atau turun sekitar Indonesia were estimated at approximately 23,000 units in
5% dibandingkan tahun sebelumnya, terutama akibat sikap 2025, representing a decline of around 5% from the previous
wait-and-see pelaku tambang di tengah wacana pemangkasan year. This was mainly due to a wait-and-see approach among
Rencana Kerja dan Anggaran Biaya (RKAB) serta volatilitas mining companies amid discussions on reductions to the Work
harga komoditas. Karakteristik industri ini sangat bergantung Plan and Budget (RKAB) and continued commodity price
pada sektor pengguna, lebih dari separuh permintaan berasal volatility. The industry remains highly dependent on end-user
dari pertambangan (batu bara, nikel, emas, timah, dan bauksit), sectors, with more than half of total demand coming from
sementara sisanya tersebar pada konstruksi/infrastruktur, mining, including coal, nickel, gold, tin, and bauxite, while
kehutanan, dan agribisnis/perkebunan kelapa sawit. the remainder is driven by construction and infrastructure,
forestry, and agribusiness, particularly oil palm plantations.
Bagi Perseroan, keragaman sektor pengguna ini merupakan For the Company, this diversity of end-user sectors provides
peluang sekaligus penyeimbang. Ketika permintaan both opportunities and balance. As demand from the
tambang melandai, sektor agribisnis dan perkebunan justru mining sector softened, the agribusiness and plantation
menunjukkan pertumbuhan permintaan yang kuat sebagai sectors experienced stronger demand driven by equipment
pengganti alat berat yang telah berumur (replacement) maupun replacement and plantation expansion, while government
perluasan area, sementara proyek infrastruktur pemerintah infrastructure projects continued to support demand in the
menjaga permintaan pada segmen konstruksi. Kombinasi construction segment. This diversified customer base enabled
ini memungkinkan Perseroan memitigasi siklus komoditas the Company to mitigate commodity cycle risks by serving a
dengan menyebar basis pelanggannya ke banyak sektor broader range of end-user industries.
pengguna akhir.
STRATEGI DAN KEBIJAKAN STRATEGIS 2025 STRATEGY AND STRATEGIC POLICIES IN 2025
Menghadapi pasar yang diproyeksikan menyusut, Direksi In anticipation of a contracting market, the Board of Directors
menetapkan strategi bertahan sekaligus tumbuh yang adopted a strategy focused on both resilience and growth, built
bertumpu pada tiga pilar utama yaitu diversifikasi produk, on three key pillars: product diversification, expansion into
perluasan sektor pengguna, dan penguatan layanan purnajual new customer sectors, and strengthening after-sales services as
sebagai sumber pendapatan berulang. a source of recurring revenue.
Pada pilar diversifikasi produk, Perseroan memperluas Under the product diversification strategy, the Company
portofolio di luar lini utama ekskavator Hitachi. Perseroan expanded its portfolio beyond its core Hitachi excavator
memperkenalkan generasi terbaru ekskavator Hitachi seri business. It introduced the latest Hitachi ZX-7G Series
ZX-7G termasuk ZX550LC-7G dan ZX350LC-7G Material excavators, including the ZX550LC-7G and ZX350LC-7G
Handling, serta memperkuat lini truk melalui merek Foton asal Material Handling models, while strengthening its truck
Tiongkok, dilengkapi dengan layanan penjualan dan reparasi. business through the Foton brand from China, supported by
Langkah paling menonjol adalah pengenalan Foton EV 8×4, comprehensive sales and repair services. One of the Company's
truk listrik ramah lingkungan berbobot operasi 24.800 kg most significant initiatives was the introduction of the Foton
bertenaga baterai CATL berkapasitas 352,08 kWh yang mampu EV 8×4, an environmentally friendly electric truck with an
menempuh hingga 110 km dengan pengisian daya hanya satu operating weight of 24,800 kg, powered by a 352.08 kWh CATL
jam, menandai masuknya Perseroan ke era elektrifikasi alat battery. The vehicle offers a driving range of up to 110 km with
angkut. Perseroan juga menghadirkan Morooka carrier dump only one hour of charging, marking the Company's entry into
untuk kebutuhan pengangkutan di perkebunan kelapa sawit the electrification era of commercial transport equipment.
dan unit BX100 Backhoe Loader untuk melengkapi solusi bagi The Company also introduced the Morooka carrier dump for
pelanggan. transportation needs in oil palm plantations and the BX100
Backhoe Loader unit to further enhance its customer solutions.
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Pada pilar perluasan sektor pengguna, Perseroan secara aktif To expand its customer base, the Company actively developed
menggarap sektor agribisnis, kehutanan, perkebunan, dan business opportunities in the agribusiness, forestry, plantation,
konstruksi untuk mengurangi ketergantungan pada siklus and construction sectors to reduce its dependence on mining
pertambangan. Strategi ini terbukti efektif dengan indikasi cycles. This strategy proved effective, as the agribusiness
bahwa sektor agribisnis menjadi andalan pertumbuhan sector became the primary driver of excavator sales growth
penjualan ekskavator pada tahun buku 2025. Pada pilar layanan during the financial year 2025. In terms of after-sales
purnajual, Perseroan terus memperkuat jaringan 18 cabang services, the Company continued to strengthen its network
utama dan dukungan suku cadang serta jasa pemeliharaan of 18 main branches, supported by spare parts availability
sebagai fondasi hubungan jangka panjang dengan pelanggan and maintenance services. These efforts reinforced long-term
sekaligus penyangga pendapatan di saat penjualan unit customer relationships while providing a stable source of
berfluktuasi. revenue when equipment sales fluctuated.
PERAN DIREKSI DALAM PERUMUSAN THE ROLE OF THE BOARD OF DIRECTORS IN
STRATEGI STRATEGY FORMULATION
Direksi mengemban tanggung jawab penuh atas perumusan The Board of Directors bears full responsibility for formulating
arah strategis Perseroan, dengan berpedoman pada visi, misi, the Company's strategic direction, guided by the Company's
dan Rencana Jangka Panjang Perusahaan serta memperhatikan vision, mission, and Long-Term Corporate Plan, while
masukan dan pengawasan Dewan Komisaris. Dalam taking into account the input and oversight of the Board of
menyusun strategi tahun buku 2025, Direksi melakukan Commissioners. In developing the strategy for financial year
analisis menyeluruh atas tren pasar, dinamika harga komoditas, 2025, the Board of Directors conducted a comprehensive
kebijakan pemerintah, serta posisi kompetitif Perseroan, assessment of market trends, commodity price movements,
kemudian menerjemahkannya ke dalam Rencana Kerja dan government policies, and the Company's competitive position,
Anggaran Perusahaan (RKAP) yang terukur. and translated these analyses into a measurable Annual Work
Plan and Budget (RKAP).
Perumusan strategi dilakukan secara kolegial. Setiap anggota The strategy formulation process was carried out collectively.
Direksi membawahi bidang tugas tertentu dan memberikan Each member of the Board of Directors was responsible for
sudut pandang sesuai kompetensinya, namun keputusan specific areas of management and contributed expertise from
strategis diambil secara kolektif untuk memastikan keselarasan their respective fields, while strategic decisions were made
lintas fungsi. Direksi secara berkala mengevaluasi asumsi jointly to ensure alignment across all functions. The Board of
yang mendasari strategi terhadap perkembangan pasar dan Directors regularly reviewed the assumptions underlying its
menyesuaikan prioritas apabila diperlukan, sehingga arah strategy against market developments and adjusted priorities
usaha Perseroan tetap relevan dengan kondisi yang dihadapi. when necessary, ensuring that the Company's strategic
direction remained relevant to changing business conditions.
PROSES IMPLEMENTASI STRATEGI STRATEGY IMPLEMENTATION PROCESS
Strategi yang telah dirumuskan diterjemahkan oleh Direksi The Board of Directors translated the approved strategy into
ke dalam pelaksanaan operasional melalui mekanisme yang operational execution through a structured and systematic
terstruktur dan berjenjang. Arah strategis dijabarkan menjadi process. The strategic direction was incorporated into the
sasaran kerja dan anggaran tahunan (RKAP), yang selanjutnya Annual Work Plan and Budget (RKAP), which was then
diturunkan menjadi target terukur pada tingkat unit kerja, cascaded into measurable targets for business units, branch
cabang, dan lini produk. Direksi mengalokasikan sumber offices, and product lines. Financial resources, human capital,
daya baik anggaran, sumber daya manusia, maupun dukungan and operational support were allocated in line with the
operasional secara selaras dengan prioritas strategis yang telah Company's strategic priorities.
ditetapkan.
Dalam pelaksanaannya, Direksi menempatkan koordinasi During implementation, the Board of Directors emphasized
lintas fungsi sebagai kunci agar strategi berjalan konsisten cross-functional coordination to ensure consistent execution
dari kantor pusat hingga jaringan cabang. Setiap Direktur across the head office and branch network. Each Director
menjalankan fungsi pengarahan dan pengawasan atas bidang provided direction and oversight within his or her respective
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
tugasnya, memastikan kebijakan diterjemahkan menjadi area of responsibility, ensuring that corporate policies were
program kerja yang konkret serta didukung oleh kesiapan translated into practical work programs supported by capable
kompetensi tenaga penjualan dan teknisi. Penyelarasan antara sales and technical personnel. Close alignment among the
fungsi penjualan, purnajual, keuangan, dan operasional dijaga sales, after-sales, finance, and operational functions ensured
agar setiap inisiatif berjalan saling menguatkan. that each initiative complemented and reinforced the others.
Direksi memantau kemajuan implementasi secara berkala The Board of Directors regularly monitored implementation
melalui rapat Direksi, evaluasi pencapaian target terhadap progress through Board meetings, reviews of performance
rencana, serta tinjauan atas indikator kinerja utama. Deviasi against planned targets, and evaluations of key performance
yang muncul ditindaklanjuti dengan langkah korektif secara indicators. Any deviations were addressed promptly
tepat waktu. Perkembangan pelaksanaan strategi beserta through appropriate corrective actions. Progress in strategy
kinerjanya dilaporkan secara transparan kepada Dewan implementation and overall performance was reported
Komisaris, sehingga fungsi pengawasan dapat berjalan transparently to the Board of Commissioners, enabling
efektif dan pengambilan keputusan tetap akuntabel. Melalui effective oversight and ensuring accountability in decision-
mekanisme ini, Direksi memastikan bahwa strategi tidak making. Through this structured approach, the Board of
berhenti sebagai rencana, melainkan terlaksana secara Directors ensured that the Company's strategy was not merely
konsisten dan terukur. a plan, but one that was executed consistently and effectively.
TINJAUAN KINERJA PERFORMANCE OVERVIEW
Secara operasional, tahun buku 2025 merupakan tahun From an operational perspective, the financial year 2025
yang menunjukan peningkatan dari volume penjualan. Total was marked by strong growth in sales volume. Total unit
penjualan unit mencapai 3.880 unit, tumbuh 18,2% dari 3.283 sales reached 3,880 units, an increase of 18.2% from 3,283
unit pada tahun sebelumnya, terutama didorong oleh segmen units in the previous year. This growth was mainly driven
ekskavator kelas menengah (termasuk mining excavator) yang by the medium-sized excavator segment, including mining
naik 21,8% menjadi 3.164 unit. Berdasarkan sektor pengguna, excavators, whose sales increased by 21.8% to 3,164 units. By
segmen agribisnis menjadi kontributor terbesar penjualan end-user sector, agribusiness became the largest contributor
ekskavator dengan 1.409 unit (tumbuh 37,9%), mengungguli to excavator sales, with 1,409 units sold, representing growth
konstruksi (544 unit), kehutanan (528 unit), dan pertambangan of 37.9%. This was followed by the construction sector with
(299 unit) konfirmasi keberhasilan strategi diversifikasi sektor. 544 units, forestry with 528 units, and mining with 299 units,
confirming the success of the Company's customer sector
diversification strategy.
Secara finansial, penghasilan neto tercatat USD515,4 juta, relatif From a financial perspective, net revenue amounted to
stabil dengan penurunan tipis 1,4% dibanding USD522,7 juta USD515.4 million, remaining relatively stable with a slight
tahun sebelumnya. Meskipun volume unit tumbuh signifikan, decline of 1.4% from USD522.7 million in the previous year.
pendapatan tertahan oleh pergeseran bauran menuju unit Despite the significant increase in unit sales, revenue growth
baru bermargin lebih tipis serta penurunan pendapatan suku was constrained by a shift in the sales mix toward new
cadang sebesar 22,6% menjadi USD83,5 juta. Akibatnya, laba equipment with lower margins, as well as a 22.6% decline in
bruto turun 18,2% menjadi USD90,2 juta dengan margin bruto spare parts revenue to USD83.5 million. As a result, gross
menyusut dari 21,1% menjadi 17,5%, dan laba bersih tahun profit decreased by 18.2% to USD90.2 million, while the gross
berjalan tercatat USD16,0 juta atau turun 48,5% dari USD31,1 profit margin declined from 21.1% to 17.5%. Profit for the year
juta. Laba per saham menjadi USD0,019 dari USD0,037. amounted to USD16.0 million, down 48.5% from USD31.1
million in the previous year. Earnings per share also declined
to USD0.019 from USD0.037.
Meski profitabilitas tertekan, fundamental keuangan Perseroan Despite the decline in profitability, the Company's financial
tetap kokoh. Arus kas neto dari aktivitas operasi melonjak fundamentals remained strong. Net cash generated from
menjadi USD103,4 juta dari USD23,6 juta, meningkat lebih dari operating activities increased more than fourfold to USD103.4
empat kali lipat berkat penagihan yang kuat dan pengelolaan million from USD23.6 million in the previous year, supported
modal kerja yang disiplin. Total ekuitas terjaga pada USD165,0 by strong collections and disciplined working capital
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juta, mencerminkan struktur permodalan yang sehat. Sebagai management. Total equity remained solid at USD165.0 million,
wujud komitmen terhadap imbal hasil pemegang saham, reflecting a healthy capital structure. As part of its commitment
Perseroan membagikan dividen kas sebesar USD21,7 juta atau to delivering returns to shareholders, the Company distributed
USD0,025885 per saham pada Oktober 2025 yang bersumber cash dividends totaling USD21.7 million, or USD0.025885
dari laba tahun buku sebelumnya. per share, in October 2025 from the previous financial year's
earnings.
PERBANDINGAN TARGET 2025 DAN AKTUAL COMPARISON BETWEEN 2025 TARGETS AND
2025 ACTUAL RESULTS
Direksi menetapkan sasaran tahun buku 2025 dengan The Board of Directors established the Company's targets for
bertumpu pada pertahanan pangsa pasar dan pertumbuhan financial year 2025 with a focus on maintaining market share
volume di tengah pasar nasional yang diperkirakan melemah, and achieving sales volume growth despite expectations of a
disertai kehati-hatian atas profitabilitas mengingat tekanan weaker domestic market, while taking a prudent approach to
harga dan bauran produk. Perbandingan antara arah/sasaran profitability in view of pricing pressure and changes in the
dan realisasi disajikan pada tabel berikut. product mix. A comparison between the Company's targets
and actual performance is presented in the following table.
Uraian Satuan RKAP 2025 Realisasi 2025 Pencapaian (%)
Description Unit Target 2025 Realization 2025 Achievement (%)
Penjualan alat berat (Excavator 6T Over)
Unit 2.929 3.164 108,0
(Excavator 6T Over) Sales of heavy equipment
Penghasilan neto
USD 609.864.684 515.423.217 84,5
Net revenues
Laba bruto
USD 116.683.458 90.183.254 77,3
Gross profit
Laba usaha
USD 51.476.732 27.648.992 53,7
Operating income
Laba bersih
USD 34.976.100 15.983.119 45,7
Net income
Struktur modal:
Capital structure :
Liabilitas jangka pendek
USD 253.119.864 221.698.473 87,6
Current liabilities
Liabilitas jangka panjang
USD 17.947.440 20.333.892 113,3
Current liabilities
Jumlah liabilitas
USD 271.067.304 242.032.365 89,3
Total liabilities
Jumlah ekuitas
USD 183.784.653 165.000.120 89,8
Total equity
Jumlah liabilitas dan ekuitas
USD 454.851.957 407.032.485 89,5
Total equity
Rasio liabilitas terhadap ekuitas
% 147,5 146,7 99,5
Liabilities to equity ratio
Secara keseluruhan, Perseroan berhasil melampaui sasaran Overall, the Company successfully exceeded its targets for
volume dan penguatan posisi pasar serta mengeksekusi sales volume and market position while effectively executing
agenda diversifikasi dengan baik. Sasaran yang tidak its product diversification strategy. The only target that was
sepenuhnya tercapai adalah laba bersih, yang terkoreksi not fully achieved was net profit, which declined due to
akibat kompresi margin dan pergeseran bauran yang menjadi margin compression and changes in the sales mix. The Board
sebuah trade-off yang disadari Direksi sebagai konsekuensi of Directors recognizes this as a deliberate trade-off resulting
dari mempertahankan pertumbuhan volume di pasar yang from its decision to prioritize sales volume growth in a highly
kompetitif, dan yang akan menjadi fokus perbaikan pada competitive market. Improving profitability will therefore
tahun-tahun berikutnya. remain a key focus in the years ahead.
2025 Annual Report & Sustainability Report 35 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
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KENDALA DAN TANTANGAN CHALLENGES AND CONSTRAINTS
Perseroan menghadapi sejumlah kendala sepanjang tahun The Company faced several challenges throughout financial
buku 2025. Tantangan utama adalah kompresi margin sebagai year 2025. The primary challenge was margin compression
dampak dari intensitas persaingan harga dan pergeseran resulting from intense price competition and a shift in the sales
bauran penjualan ke arah unit baru yang menekan margin mix toward new equipment, which reduced the gross profit
bruto dari 21,1% menjadi 17,5%, sementara kontribusi lini margin from 21.1% to 17.5%. At the same time, revenue from
bermargin lebih tinggi, khususnya suku cadang menurun higher-margin businesses, particularly spare parts, declined by
22,6%. Hal ini menjadikan pertumbuhan volume tidak serta- 22.6%. As a result, the increase in sales volume did not translate
merta diikuti pertumbuhan laba. into higher profitability.
Tantangan kedua bersumber dari volatilitas harga komoditas The second challenge stemmed from commodity price
dan kebijakan sektor pertambangan. Fluktuasi harga batu volatility and developments in the mining sector. Fluctuations
bara dan nikel serta wacana pemangkasan RKAB membuat in coal and nickel prices, together with discussions regarding
sebagian pelanggan tambang menahan belanja modal, reductions to the Work Plan and Budget (RKAB), led some
sehingga penjualan ke sektor pertambangan menurun. Ketiga, mining customers to delay capital expenditure, resulting in
Perseroan menanggung eksposur terhadap nilai tukar dan biaya lower sales to the mining sector. Third, the Company remained
pendanaan, tercermin dari beban bunga sekitar USD7,3 juta, exposed to foreign exchange fluctuations and financing costs, as
di tengah kebutuhan pembiayaan modal kerja dan persediaan. reflected in interest expenses of approximately USD7.3 million,
Keempat, masuknya lini produk baru menuntut investasi pada while continuing to finance working capital and inventory
kompetensi tenaga penjual, teknisi, serta ketersediaan suku requirements. Finally, the introduction of new product lines
cadang pendukung. Direksi menyikapi seluruh tantangan ini required additional investment in the capabilities of sales
melalui diversifikasi sektor pengguna, disiplin modal kerja, personnel and service technicians, as well as the availability
dan penguatan layanan purnajual. of supporting spare parts. The Board of Directors addressed
these challenges by diversifying the Company's customer base,
maintaining disciplined working capital management, and
strengthening after-sales services.
PENERAPAN PRAKTIK TATA KELOLA IMPLEMENTATION OF CORPORATE
GOVERNANCE PRACTICES
Direksi berkomitmen menerapkan prinsip-prinsip tata The Board of Directors is committed to implementing the
kelola perusahaan yang baik (Good Corporate Governance/ principles of Good Corporate Governance (GCG), transparency,
GCG) yaitu transparansi, akuntabilitas, tanggung jawab, accountability, responsibility, independence, and fairness, as
independensi, dan kewajaran sebagai fondasi pengelolaan the foundation for the Company's sustainable management.
Perseroan yang berkelanjutan. Sepanjang tahun buku 2025, Throughout financial year 2025, the Board of Directors carried
Direksi menjalankan fungsi pengurusan secara kolegial out its management responsibilities collectively, with a clear
dengan pembagian tugas yang jelas, serta menjaga hubungan division of duties, while maintaining a constructive working
kerja yang konstruktif dengan Dewan Komisaris melalui rapat relationship with the Board of Commissioners through regular
berkala dan pelaporan yang transparan. meetings and transparent reporting.
Perseroan didukung oleh Dewan Komisaris yang menjalankan The Company was supported by the Board of Commissioners
fungsi pengawasan dan pemberian nasihat serta fungsi in carrying out its supervisory and advisory functions,
pengawasan internal yang diperkuat melalui Komite Audit. with internal oversight further strengthened by the Audit
Perseroan menyelenggarakan RUPS Tahunan pada 16 Committee. The Company also held its Annual General
September 2025 sebagai wujud akuntabilitas kepada pemegang Meeting of Shareholders (AGMS) on 16 September 2025 as
saham, mencakup pengesahan laporan, penetapan penggunaan part of its accountability to shareholders. The meeting approved
laba termasuk pembagian dividen, dan pemutakhiran susunan the annual reports and financial statements, determined
pengurus. the appropriation of profit, including dividend distribution,
and approved changes to the composition of the Company's
governing bodies.
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Pada aspek kepatuhan (compliance), Direksi memastikan In terms of compliance, the Board of Directors ensured that
seluruh kegiatan usaha dijalankan sesuai dengan peraturan all business activities were conducted in accordance with
perundang-undangan yang berlaku, ketentuan Otoritas Jasa applicable laws and regulations, the requirements of the
Keuangan (OJK) dan Bursa Efek Indonesia, serta anggaran Financial Services Authority (OJK) and the Indonesia Stock
dasar dan kebijakan internal Perseroan. Perseroan menjaga Exchange, as well as the Company's Articles of Association
keterbukaan informasi kepada publik dan pemegang saham and internal policies. The Company maintained timely and
secara tepat waktu, memenuhi kewajiban pelaporan berkala, transparent disclosure of information to the public and
serta menegakkan kode etik dan standar perilaku bagi shareholders, fulfilled its periodic reporting obligations, and
seluruh jajaran. Ketaatan terhadap ketentuan perpajakan, upheld its code of ethics and standards of conduct across
ketenagakerjaan, serta perizinan usaha turut menjadi bagian the organization. Compliance with tax, employment, and
dari budaya kepatuhan yang dibangun Perseroan. business licensing requirements also remained integral to the
Company's corporate culture.
Pada aspek manajemen risiko, Direksi menerapkan pengelolaan In the area of risk management, the Board of Directors
risiko yang melekat pada proses bisnis untuk mengidentifikasi, implemented an integrated risk management framework to
mengukur, memitigasi, dan memantau risiko-risiko utama identify, assess, mitigate, and monitor the key risks facing the
yang dihadapi Perseroan. Risiko pasar dan siklus komoditas Company. Market and commodity cycle risks were mitigated
dimitigasi melalui diversifikasi produk dan sektor pengguna through product diversification and expansion into various
agar Perseroan tidak bergantung pada satu segmen. Risiko nilai customer sectors, reducing the Company's dependence on
tukar dan pendanaan dikelola melalui pemantauan eksposur any single market segment. Foreign exchange and financing
mata uang dan struktur pembiayaan yang berhati-hati. Risiko risks were managed through careful monitoring of currency
kredit dan modal kerja dikendalikan melalui disiplin kebijakan exposure and prudent financing arrangements. Credit and
penjualan, penilaian pelanggan, dan penagihan yang ketat, working capital risks were controlled through disciplined
sementara risiko persediaan dijaga melalui perencanaan sales policies, thorough customer assessments, and effective
pasokan yang selaras dengan permintaan. Direksi meyakini collection procedures, while inventory risk was managed
penerapan tata kelola, kepatuhan, dan manajemen risiko yang through supply planning aligned with market demand. The
konsisten menjadi landasan bagi pengelolaan Perseroan yang Board of Directors believes that the consistent implementation
berkelanjutan dan mendorong penerapan aspek keberlanjutan of good governance, compliance, and risk management
dalam kegiatan usaha. provides a strong foundation for the Company's sustainable
growth and supports the integration of sustainability principles
into its business operations.
PERUBAHAN SUSUNAN DIREKSI CHANGES IN THE COMPOSITION OF THE
BOARD OF DIRECTORS
Tahun buku 2025 menandai transisi kepemimpinan yang Financial year 2025 marked an important leadership
penting bagi Perseroan. Melalui Rapat Umum Pemegang transition for the Company. At the Annual General Meeting
Saham Tahunan yang diselenggarakan pada 16 September of Shareholders held on 16 September 2025, Mr. Dwi
2025, susunan Direksi diperbarui dengan pengangkatan Bapak Swasono was appointed as President Director, succeeding
Dwi Swasono sebagai Presiden Direktur, menggantikan Bapak Mr. Ir. Djonggi TP. Gultom. The Board of Directors expresses
Ir. Djonggi TP. Gultom. Direksi menyampaikan penghargaan its sincere appreciation for Mr. Ir. Djonggi TP. Gultom's
yang tinggi atas kepemimpinan dan pengabdian Bapak Ir. leadership, dedication, and valuable contributions throughout
Djonggi TP. Gultom selama masa jabatannya. Transisi ini his tenure. The transition was carried out smoothly, reflecting
berlangsung mulus dan menegaskan komitmen Perseroan the Company's commitment to leadership continuity and the
terhadap kesinambungan kepemimpinan (leadership consistent implementation of its long-term strategic direction.
continuity) serta keberlanjutan arah strategi yang telah
ditetapkan.
2025 Annual Report & Sustainability Report 37 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Susunan Direksi Perseroan per 31 Maret 2026 adalah sebagai The composition of the Company's Board of Directors as of 31
berikut: March 2026 was as follows:
Jabatan Nama
Position Name
Presiden Direktur
Dwi Swasono
President Director
Direktur
Yasumasa Zaizen
Director
Direktur
Nobuyasu Hagiwara
Director
Direktur
Teru Karahashi
Director
Direktur
Yoshendri
Director
Direktur
Akihiro Yoshida
Director
Direktur
Hiroki Majima
Director
Direktur
Ryoji Tanaka
Director
PROSPEK USAHA BUSINESS PROSPECT
Direksi memandang prospek usaha ke depan dengan The Board of Directors remains cautiously optimistic about the
optimisme yang terukur, ditopang oleh indikator makro Company's future business prospects, supported by improving
dan industri yang membaik. Pemerintah menetapkan target macroeconomic and industry fundamentals. The Government
pertumbuhan ekonomi 2026 sebesar 5,4% dalam APBN 2026, has set an economic growth target of 5.4% for 2026 in the
sementara Bank Indonesia memproyeksikan pertumbuhan 2026 State Budget, while Bank Indonesia projects economic
pada kisaran 5,1%–5,6%. Belanja negara diarahkan pada growth in the range of 5.1% to 5.6%. Government spending
program-program prioritas yang berdampak langsung pada will continue to focus on priority programs that are expected
permintaan alat berat, antara lain ketahanan pangan (termasuk to drive demand for heavy equipment, including food security
food estate), energi, serta kelanjutan pembangunan Ibu Kota initiatives such as food estate projects, the energy sector, and
Nusantara yang memperoleh alokasi anggaran sekitar Rp6,26 the continued development of the Nusantara Capital City
triliun pada 2026. (IKN), which has been allocated approximately Rp6.26 trillion
in the 2026 State Budget.
Pada tataran industri, prospek juga menunjukkan Industry prospects also indicate a gradual recovery. The
pemulihan. Asosiasi Industri Alat Berat Indonesia (HINABI) Indonesian Heavy Equipment Industry Association (HINABI)
memproyeksikan produksi alat berat nasional tahun 2026 projects national heavy equipment production to grow by
tumbuh sekitar 5%–10% menjadi kisaran 9.000–9.500 unit, approximately 5% to 10% in 2026, reaching around 9,000 to
dari sekitar 8.693 unit pada 2025. Pertumbuhan ini digerakkan 9,500 units, compared with approximately 8,693 units in 2025.
oleh sektor pertambangan (batu bara, nikel, emas, dan mineral This growth is expected to be driven by the mining sector,
lainnya), perkebunan seiring program biodiesel dan food estate, including coal, nickel, gold, and other minerals, the plantation
konstruksi melalui Proyek Strategis Nasional, serta terbukanya sector supported by the biodiesel and food estate programs,
peluang pasar ekspor. Ketahanan permintaan pada segmen construction activities under National Strategic Projects, and
agribisnis dan kehutanan diperkirakan berlanjut, memberikan expanding export market opportunities. Demand from the
penyeimbang atas siklus komoditas pertambangan. agribusiness and forestry sectors is also expected to remain
resilient, providing a balance against the cyclical nature of the
mining industry.
PT Hexindo Adiperkasa Tbk 38 Laporan Tahunan & Laporan Keberlanjutan 2025
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02
Menyikapi peluang tersebut, Perseroan akan melanjutkan In response to these opportunities, the Company will continue
strategi diversifikasi produk dan sektor pengguna, to implement its product and customer sector diversification
memperdalam penetrasi lini truk Foton termasuk varian listrik strategy, further expand the Foton truck business, including
Foton EV yang memposisikan Perseroan pada tren elektrifikasi the Foton EV electric vehicle range, positioning the Company
dan keberlanjutan, serta memperkuat lini ekskavator Hitachi to benefit from the growing trends of electrification and
generasi terbaru. Fokus perbaikan tahun mendatang diarahkan sustainability, and strengthen its portfolio of the latest generation
pada pemulihan margin melalui optimalisasi bauran produk, Hitachi excavators. The Company's priorities for the coming year
penguatan kembali kontribusi suku cadang dan jasa purnajual will focus on improving profit margins through product mix
sebagai sumber pendapatan berulang, serta pengelolaan modal optimization, increasing the contribution of spare parts and after-
kerja yang berkelanjutan. Dengan posisi kas yang kuat, jaringan sales services as recurring sources of revenue, and maintaining
18 cabang utama, basis pelanggan yang terdiversifikasi, dan disciplined working capital management. Supported by a strong
portofolio produk yang semakin lengkap, Direksi meyakini cash position, a network of 18 main branches, a diversified
Perseroan berada pada posisi yang baik untuk tumbuh secara customer base, and an increasingly comprehensive product
berkelanjutan. portfolio, the Board of Directors believes that the Company is
well positioned to achieve sustainable growth.
APRESIASI DAN PENUTUP APPRECIATION AND CLOSING
Mengakhiri laporan ini, atas nama Direksi, kami In closing, on behalf of the Board of Directors, we would
menyampaikan penghargaan dan terima kasih yang setinggi- like to express our sincere appreciation and gratitude to all
tingginya kepada seluruh pemangku kepentingan. Kepada stakeholders. We thank our shareholders for their continued
para pemegang saham, kami sampaikan terima kasih atas trust and confidence in the Company. We also extend our
kepercayaan yang berkelanjutan. Kepada Dewan Komisaris, appreciation to the Board of Commissioners for its valuable
kami menghaturkan apresiasi atas pengawasan, nasihat, dan oversight, guidance, and constructive advice throughout the
arahan yang konstruktif sepanjang tahun. year.
Kami juga menyampaikan terima kasih kepada para pelanggan, We also express our gratitude to our customers, business
mitra usaha, prinsipal, lembaga keuangan, serta otoritas dan partners, principals, financial institutions, government
pemerintah atas kepercayaan dan kerja samanya. Secara authorities, and regulators for their continued trust and
khusus, kami mengapresiasi seluruh karyawan Perseroan atas cooperation. Above all, we sincerely thank all of the Company's
dedikasi, kerja keras, dan integritasnya, yang menjadi kekuatan employees for their dedication, hard work, and integrity,
utama dalam mencapai kinerja tahun buku 2025 dan menjaga which have been the driving force behind the Company's
daya saing Perseroan. Dengan dukungan seluruh pemangku performance in financial year 2025 and the foundation of its
kepentingan, Direksi optimistis Perseroan akan terus tumbuh continued competitiveness. With the continued support of all
dan menciptakan nilai jangka panjang secara berkelanjutan. stakeholders, the Board of Directors remains confident that the
Company will continue to grow sustainably and create long-
term value for all stakeholders.
Atas nama Direksi,
On Behalf of the Board of Directors
Dwi Swasono
Presiden Direktur
President Directors
2025 Annual Report & Sustainability Report 39 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis PT Hexindo Adiperkasa Tbk 40 Laporan Tahunan & Laporan Keberlanjutan 2025
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02
Profil
Perusahaan
Company Profile
2025 Annual Report & Sustainability Report 41 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Identitas Perusahaan [GRI 2-1]
Corporate Identity
Nama Perusahaan | Company Name Nama Sebutan | Nickname
PT HEXINDO ADIPERKASA TBK HEXINDO
Bentuk Hukum Bidang Usaha Tanggal Pendirian Kode Saham
Legal Form Line of Business Date of Establishment Stock Ticker
Perseroan Terbatas (PT) & Perdagangan serta layanan 28 November 1988 HEXA
Perusahaan Terbuka (Tbk) purna jual untuk produk alat November 28, 1988
Limited Liability Company (LLC) berat
& Publicly Listed Company Trading and after-sales services
(PLC) for heavy equipment products
Dasar Hukum Pendirian
Legal Basis of Establishment
Perseroan didirikan berdasarkan Akta Pendirian Nomor 37 The Company was established pursuant to Deed of Establishment
tanggal 28 November 1988, yang dibuat di hadapan Mohamad No. 37 dated November 28, 1988, drawn up before Mohamad Ali,
Ali, S.H., Notaris di Jakarta. Anggaran Dasar Perseroan telah S.H., a Notary in Jakarta. The Company’s Articles of Association have
mengalami penyesuaian dengan Undang-undang Perseroan been amended to comply with the Limited Liability Company Law
Terbatas melalui Akta Nomor 159 tanggal 21 Juli 2008, yang through Deed No. 159 dated July 21, 2008, drawn up before Robert
dibuat di hadapan Robert Purba, S.H., Notaris di Jakarta. Purba, S.H., a Notary in Jakarta. Subsequently, the most recent
amendments to the Articles of Association were made to conform
Selanjutnya, Anggaran Dasar terakhir disesuaikan dengan
with regulations issued by the Financial Services Authority (OJK),
peraturan Otoritas Jasa Keuangan (OJK), sebagaimana tertuang
as stipulated in Deed No. 192 dated May 24, 2023, drawn up before
dalam Akta Nomor 192 tanggal 24 Mei 2023 yang dibuat di Christina Dwi Utami, S.H., M.Hum., M.Kn., a Notary in Jakarta,
hadapan Christina Dwi Utami, S.H., M.Hum., M.Kn., Notaris and Deed No. 19 dated September 24, 2024, drawn up before Gatot
di Jakarta, serta Akta Nomor 19 tanggal 24 September 2024 yang Widodo, S.E., S.H., M.Kn., a Notary in Jakarta.
dibuat di hadapan Gatot Widodo, S.E., S.H., M.Kn., Notaris di
Jakarta.
Modal Ditempatkan dan
Pencatatan Saham Modal Dasar Disetor Jumlah Saham Beredar
Share Listing Authorized Capital Issued and Paid-up Capital Outstanding Shares
Tercatat di Bursa Efek Indonesia Rp168.000.000.000,- Rp84.000.000.000,- 840.000.000
sejak 13 Februari 1995
Listed on the Indonesia Stock (seratus enam puluh delapan miliar) (Delapan puluh empat miliar) Lembar Saham | Shares
Exchange since February 13, 1995 (one hundred and sixty eight billion) (Eighty four billion)
Alamat dan Kontak +62 21 4611 688
Address and Contact Information
Kawasan Industri Pulo Gadung, Pulo Gadung Industrial Area, www.hexindo-tbk.co.id
Jl. Pulo Kambing II Kav. I-II No. 33, Jl. Pulo Kambing II Kav. I-II No. 33,
Jakarta Timur 13930, Indonesia East Jakarta 13930, Indonesia corporate@hexindo-tbk.co.id
PT Hexindo Adiperkasa Tbk 42 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 Riwayat Singkat Perusahaan Brief History of Hexindo RIWAYAT SINGKAT HEXINDO BRIEF HISTORY OF HEXINDO PT Hexindo Adiperkasa Tbk (“Hexindo” atau “Perseroan”) didirikan PT Hexindo Adiperkasa Tbk (“Hexindo” or the “Company”) was pada 28 November 1988 berdasarkan Akta Nomor 37 tanggal 28 established on November 28, 1988 based on Deed No. 37 dated November 1988 yang dibuat di hadapan Notaris Mohamad Ali, S.H., di November 28, 1988 drawn up before Notary Mohamad Ali, S.H., in Jakarta. Akta pendirian tersebut telah disahkan oleh Menteri Kehakiman Jakarta. The deed of establishment was approved by the Minister of Republik Indonesia melalui Surat Keputusan Nomor C2- 4389. Justice of the Republic of Indonesia through Decree No. C2-4389. HT.01.01.TH.89 tanggal 12 Mei 1989, dan diumumkan dalam Berita HT.01.01.TH.89 dated May 12, 1989, and was published in the State Negara Republik Indonesia Nomor 54 Tambahan Nomor 1251 tanggal Gazette of the Republic of Indonesia No. 54 Supplement No. 1251 7 Juli 1989. Hexindo mulai menjalankan kegiatan operasionalnya secara dated July 7, 1989. Hexindo commenced its commercial operations komersial pada Januari 1989 dan ditunjuk sebagai distributor resmi alat in January 1989 and was appointed as the authorized distributor of berat merek Hitachi di Indonesia pada tahun 1990. Hitachi heavy equipment in Indonesia in 1990. Pada 13 Februari 1995, Hexindo mencatatkan sahamnya di Bursa Efek On February 13, 1995, Hexindo listed its shares on the Indonesia Stock Indonesia (sebelumnya Bursa Efek Jakarta dan Bursa Efek Surabaya) Exchange (formerly the Jakarta Stock Exchange and Surabaya Stock dengan kode saham HEXA, sebanyak 10 juta lembar saham dengan Exchange) under the stock code HEXA, offering 10 million shares with nilai nominal Rp1.000 per saham dan harga penawaran sebesar a par value of Rp1,000 per share and an offering price of Rp2,800 per Rp2.800 per saham. Langkah ini menandai transformasi Perseroan share. This marked the Company’s transformation into a publicly listed menjadi perusahaan terbuka. Pada tahun 1998, Hexindo memperkuat company. In 1998, Hexindo strengthened its capital structure through struktur permodalannya melalui Penawaran Umum Terbatas I a Limited Public Offering I of 42 million shares. In addition to focusing sebanyak 42 juta lembar saham. Selain fokus pada ekspansi bisnis, on business expansion, Hexindo also demonstrated its commitment to Hexindo juga menunjukkan komitmennya terhadap layanan purna after-sales services by establishing a remanufacturing facility in 1999. jual dengan mendirikan fasilitas remanufacturing pada tahun 1999. Perkembangan Perseroan terus berlanjut. Pada tahun 2003, Hexindo The Company continued to grow. In 2003, Hexindo was appointed ditunjuk sebagai distributor resmi alat berat kehutanan merek John as the authorized distributor of John Deere forestry equipment. Deere. Kemudian, Perseroan menjalin kerja sama strategis melalui Subsequently, the Company entered into a strategic partnership through penandatanganan Nota Kesepahaman untuk pendirian PT Hitachi the signing of a Memorandum of Understanding for the establishment Construction Machinery Finance Indonesia (HCMFI) di tahun 2008. of PT Hitachi Construction Machinery Finance Indonesia (HCMFI) Hexindo terus memperluas infrastruktur operasionalnya dengan in 2008. Hexindo continued to expand its operational infrastructure meresmikan fasilitas pengelasan di Samarinda serta membangun by inaugurating a welding facility in Samarinda and constructing gudang pertambangan di Banjarmasin pada tahun 2013. Dua tahun a mining warehouse in Banjarmasin in 2013. Two years later, the berikutnya, Perseroan memperkuat eksistensinya dengan meresmikan Company further strengthened its presence by inaugurating its new gedung kantor pusat baru di Jakarta. head office building in Jakarta. Hingga akhir tahun buku 2025, Perseroan tercatat sebagai salah As of the end of fiscal year 2025, the Company was recognized as one satu perusahaan dengan kapitalisasi pasar terbesar di industri alat of the largest companies by market capitalization in Indonesia’s heavy berat Indonesia. Selain itu, Perseroan juga menjadi pemimpin pasar equipment industry. In addition, the Company became the market untuk alat berat merek Jepang, khususnya Hitachi, melalui jaringan leader for Japanese heavy equipment brands, particularly Hitachi, operasional yang mencakup 18 kantor cabang, 18 kantor perwakilan, supported by an operational network consisting of 18 branch offices, 15 kantor proyek pertambangan, serta 5 fasilitas lainnya yang tersebar 18 representative offices, 15 mining project offices, and 5 other facilities di berbagai wilayah di Indonesia. located throughout Indonesia. PERUBAHAN SIGNIFIKAN TERHADAP SIGNIFICANT CHANGES TO THE COMPANY PERUSAHAAN [C.6] Sepanjang tahun buku 2025, tidak terdapat perubahan Throughout fiscal year 2025, there were no significant changes in the signifikan dalam struktur maupun kegiatan operasional Company’s structure or operational activities, such as mergers, the Perseroan, seperti merger, pembukaan, serta penutupan opening or closure of branches, or the establishment of new business cabang maupun unit usaha baru. Selain itu, Perseroan juga units. In addition, the Company did not undergo any change in its tidak mengalami perubahan nama selama periode tersebut. name during the period. 2025 Annual Report & Sustainability Report 43 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Jejak Langkah
Milestone
1988 1989 1990
Pendirian Perusahaan dengan nama PT Penjualan unit pertama eksavator Penunjukan sebagai distributor resmi alat
Hexindo Adiperkasa. hidraulik Hitachi seri EX200. berat Hitachi di Indonesia.
Establishment of the company under the Sale of the first hydraulic excavator unit, the Appointment as the authorized distributor of
name PT Hexindo Adiperkasa. Hitachi EX200 series. Hitachi heavy equipment in Indonesia.
1998 1999 2002
Pelaksanaan Penawaran Umum Terbatas Pendirian fasilitas remanufacturing Pencapaian 1 juta jam kerja pada unit
I sebanyak 42 juta lembar saham di Bursa sebagai dukungan perawatan ekskavator Hitachi.
Efek Jakarta dan Bursa Efek Surabaya. komprehensif. Achieved 1 million operating hours on
Executed the First Limited Public Offering Established a remanufacturing facility Hitachi excavator units.
of 42 million shares on the Jakarta Stock to support comprehensive maintenance
Exchange and Surabaya Stock Exchange. services.
2013 2014
• Peresmian fasilitas pengelasan • Inaugurated a welding facility in • Pembukaan empat kantor • Opened four new branch offices
(welding) di Samarinda. Samarinda. cabang baru di Cilegon, in Cilegon, Cirebon, Kupang, and
• Keberlanjutan program CSR • Continued the CSR program in Cirebon, Kupang, dan Gorontalo.
melalui kerja sama dengan collaboration with UGM – the D4 Gorontalo.
UGM - Program D4 Alat Berat. Heavy Equipment Program. • Peluncuran produk Hexindo • Launched Hexindo Engine Oil
Engine Oil dan Hydraulic Oil. and Hydraulic Oil products.
2018 2021
Perkenalan teknologi ConSite Shot dan • Pendirian kantor proyek Toka Tindung • Established the Toka Tindung project office
ConSite Pocket. di lokasi tambang emas, Desa Winuri, at the gold mining site in Winuri Village,
Introduced ConSite Shot and ConSite Pocket Minahasa Utara, untuk mendukung North Minahasa, to support operations of
technologies. operasional PT Geopersada Mulia Abadi PT Geopersada Mulia Abadi and PT Thiess
dan PT Thiess Indonesia. Indonesia.
• Peluncuran program Rent-to-Buy sebagai • Launched the Rent-to-Buy program as a
solusi kepemilikan alat berat yang fleksibel. flexible heavy equipment ownership solution.
2023 2024
• Menerima penghargaan dari • Received the TEMPO- Peluncuran seri ekskavator hidraulik terbaru ZAXIS-7G untuk kelas 30
TEMPO-IDNFinancials atas IDNFinancials Award for ton, 40 ton, dan 80 ton (ZX350H-7G, ZX490LC-7G, dan ZX890LCH-
portofolio kinerja keuangan consistent financial performance 7G), yang menonjolkan kualitas tinggi dan daya tahan prima.
Hexindo yang terus meningkat over the past five years Launched the latest ZAXIS-7G hydraulic excavator series for the 30-ton,
dalam lima tahun terakhir until March 2023 and was 40-ton, and 80-ton classes (ZX350H7G, ZX490LC-7G, and ZX890LCH7G),
hingga periode Maret 2023, designated as a constituent of showcasing superior quality and durability
dengan menjadi konstituen the TEMPOIDNFinancials 52
Indeks TEMPO-IDNFinancials Index under the “High Dividend”
52 dengan kategori “High category.
Dividend”.
• Peluncuran 35 unit ekskavator • Launched 35 batik-themed
seri batik (ZX200-5G dan excavator units (ZX200-5G and
ZX210F-5G) dalam rangka ZX210F-5G) in celebration of
perayaan 35 tahun Hexindo. Hexindo’s 35th anniversary.
Unit ini memiliki desain batik These units feature an exclusive
eksklusif pada arm, boom, dan batik design on the arm, boom,
engine body, sebagai apresiasi and engine body as a gesture of
kepada pelanggan setia. appreciation to loyal customers
PT Hexindo Adiperkasa Tbk 44 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
1991 1995
Penandatanganan kontrak perawatan • Pelaksanaan Penawaran Umum Perdana • Conducted an Initial Public Offering (IPO)
penuh dengan PT Kaltim Prima Coal (IPO) sebanyak 10 juta lembar saham of 10 million shares on the Jakarta Stock
(KPC). di Bursa Efek Jakarta dan Bursa Efek Exchange and Surabaya Stock Exchange.
Signing of a full maintenance contract with Surabaya.
PT Kaltim Prima Coal (KPC). • Status sebagai perusahaan publik secara • Officially attained public company status.
resmi diperoleh.
2008 2011
Penandatanganan Nota Kesepahaman Penandatanganan Nota Kesepahaman
pendirian Hitachi Construction Machinery dengan Universitas Gadjah Mada (UGM)
Finance Indonesia (HCMFI). dalam bidang pendidikan alat berat.
Signing of Memorandum of Understanding Signed an Memorandum of Understanding
on the establishment of Hitachi Construction with Gadjah Mada University (UGM) in the
Machinery Finance Indonesia (HCMFI). field of heavy equipment education.
2015 2016 2014
Peresmian gedung baru Kantor Pembukaan kantor baru • Peluncuran ekskavator terbaru, • Launched the latest excavator
Pusat Hexindo di Jakarta. Cabang Manado. yaitu ZX110MF-5G, ZX130-5G, models: ZX110MF-5G, ZX130-
Inaugurated the new Hexindo Head Opening of Manado branch dan ZX138MF-5G. 5G, and ZX138MF-5G.
Office building in Jakarta. office. • Peluncuran Articulated Dump • Introduced the Bell B60E
Truck (ADT) Bell B60E. Articulated Dump Truck (ADT).
2022
• Peresmian berbagai fasilitas dan kantor • Inaugurated various support facilities and
pendukung, seperti Wetar Site Support, offices, including Wetar Site Support, Morowali
Morowali Contact Office, dan GAM Site Contact Office, and GAM Site Support.
Support.
• Peresmian kantor cabang Bandung. • Officially opened the Bandung branch office.
2025
• PT Hexindo Adiperkasa Tbk meluncurkan • PT Hexindo Adiperkasa Tbk launched
tiga produk unggulan, yaitu Hitachi three flagship products, namely the Hitachi
ZX550LC-7G, Hitachi ZX350LC-7G ZX550LC-7G, Hitachi ZX350LC-7G Material
Material Handling, dan Foton EV 8x4 dalam Handling, and Foton EV 8x4 at Construction
ajang Construction & Mining Indonesia & Mining Indonesia 2025 held at JIEXpo,
2025 di JIEXpo, Kemayoran, sebagai upaya Kemayoran, as part of its efforts to meet the
memenuhi kebutuhan industri alat berat di needs of Indonesia’s heavy equipment industry.
Indonesia.
• PT Hexindo Adiperkasa Tbk meluncurkan • PT Hexindo Adiperkasa Tbk launched the
Hexindo Smart Assistant (Mobile Apps) Hexindo Smart Assistant (Mobile App) as a
sebagai platform digital untuk memudahkan digital platform to enable customers to access
customer mengakses informasi unit, spare unit information, spare parts, service support,
parts, layanan servis, status transaksi, transaction status, promotional programs, and
promo, serta komunikasi dengan tim communication with the Hexindo team quickly
Hexindo secara cepat dan efisien. and efficiently.
2025 Annual Report & Sustainability Report 45 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Visi, Misi dan Nilai Inti Vision, Mission and Core Value PT Hexindo Adiperkasa Tbk 46 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
Visi
Vision
Menjadi perusahaan berkelas dunia dalam industri alat-alat berat di
Indonesia dengan kualitas pelayanan terbaik bagi kepuasan semua pihak yang
berkepentingan.
To be a world-class company in heavy equipment industry in Indonesia through high quality of service
for the satisfaction of the stakeholders.
Misi
Mission
Menjadi mitra pelanggan yang paling diandalkan dalam pengadaan Menghadirkan kebanggaan di mata dunia melalui kontribusi nyata
01 alat-alat berat sekaligus menjadi ahli yang terpercaya dalam 03 bagi kesejahteraan umum, masyarakat dan bangsa.
memberikan solusi terbaik mengenai produk dan jasa. To present to the world a true contribution to the public and nation’s welfare.
To be a reliable partner in heavy equipment services and trusted expert to give
best solution in products and services.
Meningkatkan kualitas kinerja para karyawan secara Menjamin imbalan keuangan yang pasti serta memastikan
02 berkesinambungan dalam lingkungan kerja yang semakin kondusif 04 pertumbuhan yang terus meningkat bagi investasi para pemegang
sekaligus membantu mereka mencapai kesejahteraan. saham.
To sustainably improve performance quality of employees in a conducive To ensure a fixed financial yield and increasing growth for the interest of
working environment as well as lead them to achieve better welfare. shareholder’s investment.
Nilai Inti
Core Value
Kepercayaan Dedikasi Kinerja yang Tinggi
Trust Dedication High Performance
Perseroan membangun dan menjaga Loyalitas, antusiasme dan pengabdian Perseroan mendorong peningkatan
kepercayaan masyarakat khususnya menjadi modal penting yang membentuk kinerja yang optimal melalui peningkatan
pelanggan berdasarkan integritas, komitmen dedikasi yang kuat seluruh elemen dalam kompetensi, profesionalisme dan
dan kejujuran. Perseroan terhadap pekerjaaan dan tanggung kepemimpinan.
jawabnya.
The Company develops and maintains public The Company encourages optimal performance
trust, particularly customers, based on integrity, Loyalty, enthusiasm and devotion are important improvement through increasing competence,
commitment and honesty. assets that lead the strong dedication of all professionalism and leadership.
elements in the Company to their job and
responsibilities.
2025 Annual Report & Sustainability Report 47 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Logo Perusahaan
Company Logo
Logogram Logotype Warna | Colour
Keterangan | Description
Logo Perseroan merupakan kesatuan dari kombinasi antara Logogram yang terdiri dari huruf “H” berwarna hitam, dan
elemen Logogram dan Logotype yang selalu digunakan secara huruf “A” berwarna oranye, merupakan nama pendek atau
bersamaan. akronim dari Perseroan, PT Hexindo Adiperkasa Tbk. Selain
The Company’s logo comprises a combination of Logogram and itu, bentuk segitiga pada Logogram merefleksikan perhatian
Logotype elements that are always displayed simultaneously. Perseroan terhadap tiga elemen penting yang sesuai dengan
visi dan misi Perseroan, yaitu: pemegang saham, karyawan,
serta bangsa dan negara.
The logogram, which consists of the letter “H” in black and
the letter “A” in orange, is the short name or acronym of the
Company, PT Hexindo Adiperkasa Tbk. In addition, the
triangular shape in the logogram reflects the Company’s
attention to three important elements in accordance with
the Company’s vision and mission, namely: shareholders,
employees, and the nation and state.
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03
Kegiatan Usaha [C.4]
Business Activity
KEGIATAN USAHA BERDASARKAN ANGGARAN BUSINESS ACTIVITIES BASED ON THE ARTICLES OF
DASAR ASSOCIATION
Berdasarkan Pasal 3 Akta No. 19/2024, maksud dan tujuan Based on Article 3 of Deed No. 19/2024, the purpose and
Perseroan adalah berusaha dalam bidang perdagangan, jasa, objective of the Company is to engage in trading, services,
konstruksi, industri dan real estat. construction, industrial, and real estate businesses.
Untuk mencapai maksud dan tujuan tersebut, Perseroan To achieve such purpose and objective, the Company conducts
melakukan kegiatan usaha sebagai berikut: the following business activities:
• Kegiatan Usaha Utama • Main Business Activities
1. Perdagangan 1. Trading
a. Perdagangan Besar Mesin, Peralatan dan a. Wholesale of Machinery, Equipment and Other
Perlengkapan Lainnya (KBLI 46599); Supplies (KBLI 46599);
b. Perdagangan Besar Alat Transportasi Darat b. Wholesale of Land Transportation Equipment
(Bukan Mobil, Sepeda Motor, dan Sejenisnya), (Excluding Cars, Motorcycles and Similar
Suku Cadang dan Perlengkapannya (KBLI Vehicles), Spare Parts and Accessories (KBLI
46593); dan 46593); and
c. Perdagangan Besar Mesin, Peralatan dan c. Wholesale of Agricultural Machinery,
Perlengkapan Pertanian (KBLI 46530); Equipment and Supplies (KBLI 46530);
2. Jasa 2. Services
a. Aktivitas Penyewaan dan Sewa Guna Usaha a. Rental and Leasing Activities without Option
tanpa Hak Opsi Mesin, Peralatan dan Barang Rights for Other Tangible Machinery,
Berwujud Lainnya YTDL (Yang Tidak Dapat Equipment and Goods N.E.C. (Not Elsewhere
Diklasifikasikan di Tempat Lain) (KBLI 77399); Classified) (KBLI 77399);
b. Aktivitas Penyewaan dan Sewa Guna Usaha b. Rental and Leasing Activities without Option
tanpa Hak Opsi Mobil, Bus, Truk Dan Rights for Cars, Buses, Trucks and Similar
Sejenisnya (KBLI 77100); Vehicles (KBLI 77100);
c. Aktivitas Penyewaan dan Sewa Guna Usaha c. Rental and Leasing Activities without Option
tanpa Hak Opsi Mesin dan Peralatan Industri Rights for Processing Industry Machinery and
Pengolahan (KBLI 77391); Equipment (KBLI 77391);
d. Aktivitas Penyewaan dan Sewa Guna Usaha d. Rental and Leasing Activities without Option
tanpa Hak Opsi Mesin Pertanian Dan Rights for Agricultural Machinery and
Peralatannya (KBLI 77392); Equipment (KBLI 77392);
e. Aktivitas Penyewaan dan Sewa Guna Usaha e. Rental and Leasing Activities without Option
tanpa Hak Opsi Mesin dan Peralatan Konstruksi Rights for Construction and Civil Engineering
Dan Teknik Sipil (KBLI 77393); Machinery and Equipment (KBLI 77393);
f. Aktivitas Penyewaan dan Sewa Guna tanpa Hak f. Rental and Leasing Activities without Option
Opsi Mesin Pertambangan dan Energi serta Rights for Mining and Energy Machinery and
Peralatannya (KBLI 77395); dan Equipment (KBLI 77395); and
g. Reparasi Mobil (KBLI 45201); g. Car Repair Services (KBLI 45201);
3. Konstruksi Penyewaan Alat Konstruksi dengan 3. Rental of Construction Equipment with Operators
Operator (KBLI 43905); (KBLI 43905);
4. Industri 4. Industry
a. Jasa Industri Untuk Berbagai Pengerjaan Khusus a. Industrial Services for Various Specialized
Logam Dan Barang Dari Logam (KBLI 25920); Metal and Metal Product Works (KBLI 25920);
b. Reparasi Mesin untuk Keperluan Khusus (KBLI b. Repair of Machinery for Special Purposes
33122); dan (KBLI 33122); and
2025 Annual Report & Sustainability Report 49 PT Hexindo Adiperkasa Tbk
Page 50
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
c.Industri Mesin Penambangan, Penggalian dan c.Manufacture of Mining, Quarrying and
Konstruksi (KBLI 28240); Construction Machinery (KBLI 28240);
• Kegiatan Usaha Penunjang • Supporting Business Activities
1. Perdagangan 1. Trading
a. Perdagangan Besar Peralatan Telekomunikasi a. Wholesale of Telecommunication Equipment
(KBLI 46523); (KBLI 46523);
b. Perdagangan Besar Bahan Bakar Padat, Cair b. Wholesale of Solid, Liquid and Gas Fuels and
dan Gas dan Produk YBDI (KBLI 46610); dan Related Products (KBLI 46610); and
c. Perdagangan Besar Tekstil (KBLI 46411); c. Wholesale of Textiles (KBLI 46411);
2. Real Estat Yang Dimiliki Sendiri atau Disewa (KBLI 2. Owned or Leased Real Estate (KBLI 68111).
68111).
KEGIATAN USAHA YANG DIJALANKAN PADA BUSINESS ACTIVITIES CONDUCTED IN FISCAL
TAHUN BUKU 2025 YEAR 2025
Hingga akhir tahun buku 2025, Perseroan telah menjalankan As of the end of fiscal year 2025, the Company had conducted
seluruh kegiatan usaha sesuai dengan yang tercantum dalam all of its business activities in accordance with Article 3 of the
Pasal 3 Anggaran Dasar Perseroan, sebagaimana diuraikan di Company's Articles of Association, as described above, except
atas, kecuali Konstruksi Penyewaan Alat Konstruksi dengan for Construction Equipment Rental with Operators (KBLI
Operator (KBLI 43905). Adapun rincian mengenai produk, 43905). The details of the products, services, support, and
layanan, dukungan, serta fasilitas yang ditawarkan oleh Perseroan facilities offered by the Company are as follows:
adalah sebagai berikut:
Produk Products
Untuk memenuhi permintaan pasar akan alat berat di berbagai To meet market demand for heavy equipment across various
sektor seperti Kehutanan, Pertambangan, Konstruksi dan sectors such as Forestry, Mining, Construction, and Plantation,
Perkebunan, Hexindo menyediakan berbagai macam produk Hexindo provides a wide range of products, including
termasuk Excavator, Mini Excavator, Wheel Loader, Backhoe Excavator, Mini Excavator, Wheel Loader, Backhoe Loader,
Loader, Dump Truck, Heavy Duty Truck, Rollers, Carrier Dump, Dump Truck, Heavy Duty Truck, Rollers, Carrier Dump,
dan attachment dari merek-merek ternama seperti Hitachi, and attachment from renowned brands such as Hitachi, Bell,
Bell, Dynapac, Foton dan Morooka. Dynapac, Foton, and Morooka.
Layanan Services
Dalam rangka meningkatkan kepuasan pelanggan, Hexindo To enhance customer satisfaction, Hexindo maintains an
memiliki cakupan layanan yang luas di seluruh wilayah extensive service network throughout Indonesia with full-
Indonesia dengan layanan penuh. Dukungan dan fasilitas yang service support. The support and facilities provided include:
disediakan meliputi:
PT Hexindo Adiperkasa Tbk 50 Laporan Tahunan & Laporan Keberlanjutan 2025
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• Remanufaktur • Remanufacturing
Untuk mendukung proses remanufaktur komponen To specifically support the remanufacturing process of
Hitachi secara khusus, Perseroan menyediakan layanan Hitachi components, the Company provides reliable
yang andal dengan kualitas dan presisi tinggi melalui services with high quality and precision through its
fasilitas remanufaktur. Setiap komponen dirakit ulang remanufacturing facility. Each component is reassembled
dan diuji sesuai dengan pedoman ketat dari Hitachi. and tested in accordance with Hitachi’s stringent
Oleh karena itu, Hexindo memberikan garansi (setara guidelines. Therefore, Hexindo provides a warranty
komponen baru) serta jaminan performa atas komponen (equivalent to that of a new component) as well as a
tersebut. performance guarantee for such components.
• Welding Center • Welding Center
Perseroan menyediakan layanan pengelasan yang The Company provides welding services designed to
dirancang untuk memenuhi dan melampaui harapan meet and exceed customer expectations through superior
pelanggan melalui kualitas terbaik, harga yang kompetitif, quality, competitive pricing, and timely delivery. These
dan ketepatan waktu pengerjaan. Layanan ini didukung services are supported by periodic Non-Destructive
oleh Pengujian Nondestruktif (NDT) yang dilakukan Testing (NDT) to ensure the reliability of the work
secara berkala untuk menjamin keandalan hasil kerja. performed. In addition, Hexindo offers fabrication and
Selain itu, Hexindo juga menawarkan jasa fabrikasi dan reassembly services for heavy equipment components in
perakitan ulang komponen alat berat sesuai dengan accordance with Hitachi Standard Procedures to ensure
Prosedur Standar Hitachi, guna memastikan performa optimal performance and technical compliance.
optimal dan kesesuaian teknis.
• E-Service • E-Service
E-Service merupakan solusi berbasis teknologi tinggi yang E-Service is a high-technology solution designed to assist
dirancang untuk membantu pelanggan dalam mengontrol customers in controlling and monitoring their equipment
dan memantau unit mereka secara efisien melalui platform efficiently through the GES (Global E-Service) platform.
GES (Global E-Service). Layanan ini memungkinkan This service enables increased productivity, minimizes
peningkatan produktivitas, meminimalkan downtime, downtime, and promotes overall cost efficiency. With
serta mendorong efisiensi biaya secara keseluruhan. access available anytime and anywhere via the internet,
Dengan akses yang tersedia kapan saja dan di mana saja E-Service serves as an optimal solution to support
melalui internet, E-Service menjadi pilihan terbaik untuk customers’ operational performance.
mendukung kinerja operasional pelanggan secara optimal.
Suku Cadang Spare Parts
Dalam rangka mewujudkan kepuasan pelanggan dalam layanan As part of its commitment to achieving customer satisfaction in
purna jual, Perseroan menjadikan ketersediaan suku cadang after-sales services, the Company regards spare parts availability
sebagai salah satu pilar utamanya. Perusahaan menyediakan lebih as one of its key pillars. The Company provides more than
dari 88.000 item suku cadang yang didistribusikan melalui outlet- 88,000 spare part items distributed through strategically located
outlet stok yang tersebar secara strategis di seluruh Indonesia. stocking outlets across Indonesia. Inventory management is
Pengelolaan stok ini menggunakan Sistem Global HCM Jepang, supported by the HCM Japan Global System, enabling fast
sehingga memungkinkan pemrosesan data secara cepat dan and accurate data processing at each outlet. Supported by
akurat di setiap outlet. Dengan dukungan gudang utama di Jakarta main warehouses in Jakarta and Balikpapan, as well as direct
dan Balikpapan, serta suplai langsung dari Hitachi Singapura dan supplies from Hitachi Singapore and Japan, Hexindo ensures a
Jepang, Hexindo memastikan tingkat ketersediaan suku cadang high level of spare parts availability and efficient delivery times.
yang tinggi dan waktu pengiriman yang efisien.
Training Center Training Center
Perseroan mengembangkan Pusat Pelatihan sebagai sarana The Company has developed a Training Center as a facility
untuk mempersiapkan pemimpin bisnis masa depan yang to prepare future business leaders with strong technical,
andal di bidang teknis, operasional, strategis, dan visioner. operational, strategic, and visionary capabilities. Through
Melalui pelaksanaan program pelatihan kepemimpinan ini, the implementation of leadership development programs,
karyawan didorong untuk berpartisipasi dalam berbagai employees are encouraged to participate in various training
program, baik teknis maupun nonteknis, yang bertujuan programs, both technical and non-technical, aimed at
untuk meningkatkan keterampilan kerja serta memperkuat enhancing work-related skills and strengthening their overall
kompetensi mereka secara menyeluruh. competencies.
2025 Annual Report & Sustainability Report 51 PT Hexindo Adiperkasa Tbk
Page 52
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Keanggotaan dalam Asosiasi [C.5]
Membership in Associations
Hingga akhir tahun buku 2025, Perseroan tercatat sebagai As of the end of fiscal year 2025, the Company was registered as
anggota dan tergabung dalam beberapa asosiasi berikut a member of and affiliated with several associations relevant to
yang relevan dengan kegiatan usaha serta mendukung its business activities and supportive of the Company's business
pengembangan bisnis Perseroan: development, as follows:
Kadin Indonesia APINDO
Kamar Dagang dan Industri Indonesia Asosiasi Pengusaha Indonesia
Indonesian Chamber of Commerce Indonesian Employers Association
and Industry
Lingkup Nasional Status Keanggotaan Anggota Lingkup Nasional Status Keanggotaan Anggota
Scope National Membership Status Member Scope National Membership Status Member
GINSI ASPINDO
Gabungan Importir Nasional Seluruh
Asosiasi Jasa Pertambangan Indonesia
Indonesia
Indonesian Mining Services Association
National Association of Indonesian
Importersand Industry
Lingkup Nasional Status Keanggotaan Anggota Lingkup Nasional Status Keanggotaan Anggota
Scope National Membership Status Member Scope National Membership Status Member
PAABI AEI
Perhimpunan Agen Pengusaha Alat
Asosiasi Emiten Indonesia
Berat Indonesia
Indonesian Issuers Association
Indonesian Heavy Equipment Sole Agent
Associationand Industry
Lingkup Nasional Status Keanggotaan Anggota Lingkup Nasional Status Keanggotaan Anggota
Scope National Membership Status Member Scope National Membership Status Member
PT Hexindo Adiperkasa Tbk 52 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
Wilayah Operasi [POJK C.3] [GRI 2-1]
Operating Area
Lokasi Alamat Telepon
Area Address Telephone
Wilayah Barat
West Area
Kantor Cabang
Branch Offices
Jl. Prof. Moh. Hasan No. 133, Lampeuneurut Gampong Kecamatan Darul Imarah, Aceh Besar
Banda Aceh (0651) 8054092
Nanggroe Aceh Darussalam 23352.
Bandung Jln. Gatot Subroto No. 259, Kel. Cibangkong, Kec. Batununggal, Bandung, Jawa Barat 40274 (022) 87354190
Kawasan Industri Pulo Gadung - Jl. Pulo Kambing II Kav. I-II No. 33, Jakarta Timur, Jakarta
Jakarta (021) 4603738
13930.
Jambi Jl. Marsda Surya Darma No. 48 Km. 10 Kenali Asam Bawah, Kota Baru, Jambi 36128. (0741) 42500 / 40677
(061) 7941728 / 7941723 /
Medan Jl. Medan Tanjung Morawa Km. 11,5, Medan, Sumatera Utara 20362.
7941724
Padang Jl. Raya Bypass Km. 20 Tanjung Aur, Kec. Koto Tangah, Padang, Sumatera Barat 25171. (0751) 483366
Palembang Jl Letjen Harun Sohar No. 81 Simpang Tanjung Api-api, Palembang, Sumatera Selatan 30152. (0711) 419425 / 419632
Pekanbaru Jl. Soekarno Hatta No. 62 A Pekanbaru, Riau 28292. (0761) 587943
Jl. Adi Sucipto KM.12 Arang Limbung, kec, Sungai Raya, kab. Kubu Raya, Kalimantan Barat
Pontianak (0561) 725354 / 6726215
78391.
Kantor Perwakilan
Contact Offices
Bandar Lampung Jl. By Pass Soekarno Hatta Km 09 No 09 Tanjung Senang, Bandar Lampung 35141. (0721) 781533
Jl. Lingkar Selatan Cilegon KM. 2, Kp. Larangan RT 003/RW 002, Desa Harjatani, Kec.
Cilegon (0254) 7819416 / 7819436
Kramatwatu 42161
Ketapang Jl. Pawan 1 No. 47, Desa Baru, Kecamatan Benua Kayong, Ketapang, Kalimantan Barat 78822. (0534) 3067776
Muara Enim Jl. Jenderal Sudirman KM 3,5 Desa Muara Enim, Kec. Muara Enim, Sumatera Selatan 31311. (0734) 4251 757 / 4251 838
Jl. Jend. Sudirman No. 9, Kel. Selindung Baru, Kec. Gabek, Pangkalpinang, Kep. Bangka Belitung
Pangkalpinang (0717) 431644
33117.
Jl. Abdul Rahman Saleh no.191 RT.07/ RW.07, Kel. Kembangarum, Kec. Semarang Barat,
Semarang (024) 7622128
Semarang, Jawa Tengah 50145.
Sungai Baung Sinar Mas Forestry - Jalan Distrik Jelutung, Sungai Baung (OKI) 0813-2432-0385
Jl. Jend Sudirman km.7 no. 08 rt.12 rw.04 Air Raya Ujung 1 Desa Perawas, Tanjug Pandan,
Tanjung Pandan (0719) 24500
Belitung 33131
Wilayah Timur
East Area
Kantor Cabang
Branch Offices
Jl. A. Yani Km. 23 RT. 09 RW 03 Landasan Ulin Banjarbaru, Banjarmasin, Kalimantan Selatan (0511) 4706056 / 4705544 /
Banjarmasin
70724. 470517
Balikpapan Jl. Mulawarman No. 99 Batakan, Balikpapan 76116. (0542) 760320 / 760322
Jayapura Jl. Raya Sentani No. 92, Kel. Hedam, Kec. Heram Abepura, Jayapura, Papua 99351. (0967) 5189565
Makassar Jl. Kima Raya I Kav. K.1A Makassar Industrial Estate Daya - Makassar, Sulawesi Selatan 90241. (0411) 510853 / 510857
Jl. Raya Manado-Bitung (Maumbi), Desa Watutumou II Jaga VII Kec. Kalawat Kab. Minahasa (0431) 7005200 / 7005184 /
Manado
Utara Sulut, Manado 90245. 7005194
Surabaya Jl. Rungkut Industri II No. 59 RT. 003 RW 006, Surabaya, Jawa Timur 60293. (031) 8420096
Jl. Jenderal Sudirman Km.45 Mentawa Baru Hulu, Mentawa Baru Ketapang, Kab. Kotawaringin
Sampit (0531) 31941
Timur, Kalimantan Tengah 74332
Samarinda Jl. Cipto Mangunkusumo No. 19 Kel. Gunung Panjang - Samarinda, Kalimantan Timur 75131. (0541) 261608 / 261070
Tarakan Jl Aki Balak RT 03, Kelurahan Juata Kerikil, Kec Tarakan Utara Kota Tarakan (0551) 51778 / 51779
Kantor Perwakilan
Contact Offices
Batu Licin Jl. Raya Batulicin RT 17 RW 03 No 109 Kec. Batulicin, Kalimantan Selatan 72171. (0518) 71788
GAM Site Jl. Soekarno Hatta RT. 02 Dusun Kalimaya, Desa Sempayau, Kec. Sangkulirang, Kab. Kutai
-
Support Timur, Kalimantan Timur 75684
Gorontalo Jl Arif Rahman Hakim RT02 RW06, Kel. Pulubala, Kec. Kota Tengah, Gorontalo 96127 (0435) 828223
2025 Annual Report & Sustainability Report 53 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Lokasi Alamat Telepon
Area Address Telephone
Jl. Y. Wayong No 25 -26 By Pass Lepo-lepo, Kel. Wundudopi Kec. Baruga, Kendari, Sulawesi
Kendari (0401) 3139158 / 3139159
Tenggara 93116
Kupang Jl. Veteran Kel. Kelapa Lima, Kec. Kelapa Lima Kota Kupang (0380) 832986
Merauke Jl. Noari, Karang Indah 99614, Merauke -
Jl. Trans Sulawesi RRSL 00065, Desa / Kel IPI, Kec. Bungku Tengah, Kabupaten Morowali,
Morowali -
Sulawesi Tengah, 94673
Jl. Soekarno Hatta, Tondo Mantikulore, Kel Tondo, Kec Palu Timur, Palu - Sulawesi Tengah
Palu (0451) - 423003
94119
Sorong Jl. Basuki Rahmat, km 8 Kota Sorong, Papua Barat Daya (0951) 3131569
(0431) 7005200 / 7005184
Weda Dusun II, Desa Lelilef Waybulan, Kec. Weda Tengah, Kab. Halmahera Tengah, Maluku Utara.
/ 7005194
Wilayah Pertambangan Balikpapan dan Proyek
Mining Balikpapan and Project Areas
Proyek Pertambangan
Mining Projects
Adaro BUMA Jl. Hauling Road KM.73 Paringin - Kalimantan Selatan 71611 (0813) 49743398
Adaro SIS Hauling Road Adaro KM.76 Tanjung - Tabalong, Kalimantan Selatan 71571 (0811) 517892
Balikpapan
Jl. Mulawarman No. 99 Batakan, Balikpapan Kalimantan Timur 76116. (0542) 763020 / 763022
Mining
PT Darma Henwa Tbk, 8 Paso Timur Dulun Kelawitan, Dusun II Desa Sepaso Timur Kec.
Bengalon -
Bengalon, Kab. Kutai Timur 75618.
Berau Jl. M Iswahyudi Km. 5, Kel. Rinding, Kec. Teluk Bayur, Kalimantan Timur 77135. (0544) 2703110 / 2027208
Kideco PAMA &
Desa Batu Kajang, Kecamatan Batu Sopang, Kabupaten Pasir, Kalimantan Timur 76252. -
SIMS
Warehouse Talang Camp Sidi KPUC - Coal Project Langap, Long Loreh, Kec. Malinau Selatan,
Malinau -
Kab. Malinau, Kalimantan Utara
Melak Jl. Sendawar Raya RT. 04 - Royoq, Kp. Sekolaq Oday, Kutai Barat, Kalimantan Timur 75313 (0545) 41788
Muara Bungo
Tambang PT KIM Desa Tanjung Belit, Kecamatan Jujuhan, Jambi 76114 -
ATP
Jalan Muara Teweh - Kandui KM.7 No.59, RT.04B, RW.02, Kel. Jingah, Kec. Teweh Baru, Kab.
Muara Teweh -
Barito Utara
Pani Gold Project Dusun Melati Desa Marisa Utara Kec. Marisa Kab. Pohuwato Prov. Gorontalo, Indonesia 96266 0852-4762-7055
Samarinda
Jl. Cipto Mangunkusumo No. 19 Kel. Sungai Kunjang - Samarinda, Kalimantan Timur 75131. (0541) 261608 / 261070
Mining
Sangatta KPC Project Sangatta, Tango Delta - Sangatta, Kutai Timur, Kalimantan Timur 75387 (0549) 21524 / 521259
Bontsora Area, Vale Project Sorowako - Plant Site Sorowako, Kab. Luwu Timur Sulawesi Selatan
Sorowako Vale (021) 5249100 ext. 5786
92984
Amman Mineral Nusa Tenggara Project, Workshop Shovel & Drill PT AMNT, Sekongkang,
Sumbawa AMNT -
Sumbawa Barat
Toka Tindung Supported by Pani Gold Project -
Wetar Desa Lurang, Kec. Wetar Utara, Kab. Maluku Barat Daya, Provinsi Maluku -
Fasilitas Lainnya
Other Facilities
Balikpapan Jl. Mulawarman No. 99 Batakan, Balikpapan 76116.
(0542) 760320 / 760322
Remanufacturing
Balikpapan
Jl. Jend. Sudirman No. 20 RT 45 Balikpapan 76114. (0542) 765764
Training Center
Samarinda
Jl. Cipto Mangunkusumo No. 19 Kel. Sungai Kunjang - Samarinda, Kalimantan Timur 75131. (0541) 261608
Welding
Sangatta Welding KPC Project Sangatta, Tango Delta - Sangatta, Kutai Timur, Kalimantan Timur 75387 (0549) 21524 / 521259
Jakarta Training Kawasan Industri Pulo Gadung - Jl. Pulo Kambing II Kav. I-II No. 33, Jakarta Timur,
(021) 4611688
Center Jakarta 13930
PT Hexindo Adiperkasa Tbk 54 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 2025 Annual Report & Sustainability Report 55 PT Hexindo Adiperkasa Tbk
Page 56
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Jaringan Kantor [C.3][2.1]
Office Network
Alamat Kantor
Office Address
Kantor Pusat | Head Office
Kawasan Industri Pulo Gadung
(Jakarta Industrial Estate Pulo Gadung)
Jl. Pulo Kambing II Kav. I-II No.33
Jakarta 13930
Telepon | Telephone : 021-4611688
Kantor Cabang Kantor Proyek Pertambangan
Branch Offices Mining Project Offices
1. Banda Aceh 8. Jakarta 15. Tarakan 1. Adaro 7. Kideco PAMA 12. Sangatta
2. Medan 9. Bandung 16. Makassar 2. Pani & SIMS 13. Muara Teweh
3. Pekanbaru 10. Surabaya 17. Jayapura 3. Muara Bungo 8. Malinau 14. Balikpapan
4. Jambi 11. Banjarmasin 18. Manado ATP 9. Melak Mining
5. Padang 12. Balikpapan 4. Bengalon 10. Sumbawa 15. Sorowako Vale
6. Palembang 13. Sampit 5. Berau AMNT
7. Pontianak 14. Samarinda 6. Wetar 11. Samarinda
Mining
PT Hexindo Adiperkasa Tbk 56 Laporan Tahunan & Laporan Keberlanjutan 2025
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Jaringan operasional Perseroan mencakup 18 kantor
cabang, 18 kantor perwakilan, 15 kantor proyek
pertambangan, serta 5 fasilitas lainnya yang tersebar
di berbagai wilayah di Indonesia.
The Company’s operational network comprises 18 branch offices, 18
representative offices, 15 mining project offices, and 5 other facilities,
distributed across various regions in Indonesia.
Kantor Perwakilan Fasilitas Lainnya
Contact Offices Other Facilities
1. Tanjung 6. Semarang 12. Kendari 1. Balikpapan Remanufacturing
Pandan 7. Muara Enim 13. Morowali 2. Balikpapan Training Center
2. Pangkalpinang 8. Sungai Baung 14. Gorontalo 3. Samarinda Welding
3. Cilegon Site Office 15. Weda 4. Jakarta Training Center
4. Ketapang 9. Palu 16. GAM Site 5. Sangatta Welding
5. Bandar 10. Kupang Support
Lampung 11. Batu Licin 17. Sorong
18. Merauke
2025 Annual Report & Sustainability Report 57 PT Hexindo Adiperkasa Tbk
Page 58
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Struktur Organisasi
Organizational Structure
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris
Board of Commissioners
Toto Wahyudiyanto
Presiden Komisaris (Komisaris Independen)
President Commissioner (Independent Commissioner)
Harry Danui
Komisaris Independen
Independent Commissioner
Direksi
Board of Directors
Komite Kepatuhan dan
Komite Keselamatan & Dwi Swasono
Manajemen Risiko
Kesehatan Kerja Presiden Direktur | President Director
Compliance and Risk
Occupation Safety Committee
Management Committee Yasumasa Zaizen
Advisor: Nobuyasu Hagiwara Direktur | Director
Chairman: Presiden Direktur (Director)
Chairman: Dea Deskarina Nobuyasu Hagiwara
Vice Chairman: Ichsan Armanda Direktur Director
Secretary: Rosiana Rizki Amelia (Legal Department Head)
Yoshendri
Direktur | Director
Teru Karahashi
Direktur | Director
Hiroki Majima
Direktur | Director
Ryoji Tanaka
Direktur | Director
Akihiro Yoshida
Direktur | Director
Unit Usaha
Business Unit
Cabang Product Support Project Operation
Branches Binar Yustanto – Product Support Project Operation Division Head
Wilayah Barat Operasional Proyek 1 | Project Operational 1
West Area Ade Sule – Project Operation Head
Wilayah Timur Operasional Proyek 2 | Project Operational 2
East Area Iwan Purnomo – Project Operation Head
Operasional Proyek 3 | Project Operational 3
Iwan Purnomo – Project Operation Head
PT Hexindo Adiperkasa Tbk 58 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
Komite Audit
Audit Committee
Harry Danui
Ketua | Chairman
Bambang Dewandaru
Anggota | Member
Junarto Tjahjadi
Anggota | Member
Sekretaris Perusahaan Audit Internal
Corporate Secretary Internal Audit
Listiana A. Kurniawati Muhammad Thamrin
Unit Usaha
Business Unit
Human Capital Division Sales Admin Division
Zahirman - Division Head Eiji Kimura – Division Head
Thomas Cahyono – Deputy Division Head Felix Simatupang – Deputy Division Head
Mining Sales Division
Finance & Credit Division Darrel Wolf – Division Head
Maruyama Ryoichi - Division Head Sannomiya Naoto – Deputy Division Head
Agus Sudarsono – Finance Deputy Division Head
Rachmat Andri K – Credit Deputy Division Head Product Support Division
Sudarsono – Division Head
IT & Corporate Strategic Management Division Rikiya Munekata – Deputy Division Head
Zahirman – Division Head
Training Center Division
Syamsul Ariefin – Division Head
General Sales Support Division
Eiji Kimura – Division Head Parts Division
Dedih Ifandi – Deputy Division Head Shinya Tahata – Division Head
Catur B. Riyadi – Deputy Division Head
Parts & Service Sales Support Division
M. Nasir – Division Head
2025 Annual Report & Sustainability Report 59 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
YOSHENDRI DWI SWASONO
Direktur Presiden Direktur
Director President Director
PT Hexindo Adiperkasa Tbk 60 Laporan Tahunan & Laporan Keberlanjutan 2025
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NOBUYASU HAGIWARA KOJI SATO* TERU KARAHASHI
Direktur Direktur Direktur
Director Director Director
2025 Annual Report & Sustainability Report 61 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Profil Direksi [2-9] Board of Directors’ Profile DWI SWASONO Presiden Direktur President Director Usia | Age 55 Tahun 55 Years Old Kewarganegaraan | Citizenship Warga Negara Indonesia Indonesian citizen Domisili | Domicille Bekasi Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Presiden Direktur Perseroan untuk periode pertama berdasarkan Keputusan RUPST tanggal 16 September 2025 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. He was appointed as President Director of the Company for his first term based on the resolution of the Annual General Meeting of Shareholders (AGMS) held on September 16, 2025, with a term of office until the closing of the next AGMS. Riwayat Pendidikan | Education Background Teknik Mesin Kelautan, Politeknik Pembangunan Kapal, Institut Teknologi Sepuluh Nopember, Surabaya. He holds a degree in Marine Engineering from the Shipbuilding Development Polytechnic, Institut Teknologi Sepuluh Nopember (ITS), Surabaya. Riwayat Pekerjaan | Career History Beliau memulai karier di Perseroan pada tahun 1993 sebagai mekanik di beberapa cabang dan proyek selama kurang lebih 2 (dua) tahun hingga diangkat sebagai Staf Teknik di Kantor Pusat pada tahun 1995. Selain itu, beliau juga pernah menjabat sebagai Kepala Cabang Jakarta (2008) serta Kepala Divisi Parts & Service (2014). He began his career with the Company in 1993 as a mechanic and served at several branches and project sites for approximately two years before being appointed as a Technical Staff member at the Head Office in 1995. He subsequently held several key positions, including Head of the Jakarta Branch (2008) and Head of the Parts & Service Division (2014). Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, maupun Pemegang Saham Pengendali Perseroan. Has no affiliated relationship with any member of the Board of Commissioners, the Board of Directors, or the Company's Controlling Shareholder. PT Hexindo Adiperkasa Tbk 62 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 KOJI SATO* Direktur Director Usia | Age 55 Tahun 55 Years Old Kewarganegaraan | Citizenship Warga Negara Jepang Japanese citizen Domisili | Domicille Jakarta (Sementara / Temporary) Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPSLB tanggal 19 Mei 2026 dengan masa jabatan hingga penutupan RUPST 2026. Appointed as Director of the Company for the first term based on the resolution of the Extraordinary General Meeting of Shareholders (EGMS) dated 19 May 2026, with a term of office until the 2026 AGMS. Riwayat Pendidikan | Education Background Bachelor of Merchant Marine Engineering, Tokyo University of Mercantile Marine (1993). Bachelor of Merchant Marine Engineering, Tokyo University of Mercantile Marine (1993). Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memulai kariernya di Hitachi Construction Machinery Co., Ltd. pada tahun 1993. Selama lebih dari tiga dekade berkarier, beliau telah menduduki berbagai posisi strategis, antara lain sebagai Staff, Kyushu Branch, Fukuoka Office Service Supervisor Customer Support (1993–2001); Assistant Manager, West Japan Business Division, Service Department (2001–2005); Assistant Manager, GO Project, Business Process Innovation Division (2005–2007); Manager, GO Project, Business Process Innovation Division (2007–2010); Manager, Service Support Department, Customer Support Division (2010–2016); Product Support Director, Asia Business Division, Marketing Group, yang diperbantukan ke PT Hexindo Adiperkasa Tbk, Indonesia (2016–2022); serta Senior Office General Manager, Customer Support Division, Spare Parts & Service Business Unit, Hitachi Construction Machinery Headquarters, Jepang (2022–2026). Prior to joining the Company, he began his career at Hitachi Construction Machinery Co., Ltd. in 1993. Over more than three decades of professional experience, he held various strategic positions, including Staff, Kyushu Branch, Fukuoka Office Service Supervisor Customer Support (1993–2001); Assistant Manager, West Japan Business Division, Service Department (2001–2005); Assistant Manager, GO Project, Business Process Innovation Division (2005–2007); Manager, GO Project, Business Process Innovation Division (2007– 2010); Manager, Service Support Department, Customer Support Division (2010–2016); Product Support Director, Asia Business Division, Marketing Group, seconded to PT Hexindo Adiperkasa Tbk, Indonesia (2016–2022); and Senior Office General Manager, Customer Support Division, Spare Parts & Service Business Unit, Hitachi Construction Machinery Headquarters, Japan (2022–2026). Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Memiliki hubungan afiliasi dengan Pemegang Saham Pengendali Perseroan, namun tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun Direksi. Has an affiliated relationship with the Company's Controlling Shareholder but has no affiliated relationship with any member of the Board of Commissioners or the Board of Directors. *Menjabat sebagai Direktur Perseroan sejak 19 Mei 2026. *Has served as Director of the Company since 19 May 2026. 2025 Annual Report & Sustainability Report 63 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis NOBUYASU HAGIWARA Direktur Director Usia | Age 52 Tahun 52 Years Old Kewarganegaraan | Citizenship Warga Negara Jepang Japanese Citizen Domisili | Domicille Jakarta (Sementara / Temporary) Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPSLB tanggal 24 Mei 2023 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 16 September 2025 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. First appointed as a Director of the Company based on the resolution of the Extraordinary General Meeting of Shareholders (EGMS) held on May 24, 2023, and was reappointed to the same position at the Annual General Meeting of Shareholders (AGMS) on September 16, 2025, with a term of office until the closing of the next AGMS. Riwayat Pendidikan | Education Background Bachelor of Engineering, Yokohama National University (1996). Bachelor of Engineering degree from Yokohama National University (1996). Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memulai karirnya di Itochu Corporation pada tahun 1996 sebagai Business Staff. Selanjutnya, beliau dipercaya untuk menduduki berbagai posisi manajerial strategis, antara lain sebagai Deputy Manager, Construction Machinery Section No. 3, Construction Machinery Department, Itochu Corporation, Tokyo, Jepang (2011); Marketing Manager, KENT, Ashgabat, Turkmenistan (2015); Manager, Construction Machinery Section No. 3, Construction Machinery Department, Itochu Corporation, Tokyo, Jepang (2017); Manager, Construction Machinery Section, Construction Machinery & Industrial Machinery Department, Itochu Corporation, Tokyo, Jepang (2018); serta General Manager, Itochu Corporation Nairobi Liaison Office, Nairobi, Kenya (2019). Prior to joining the Company, he began his career at Itochu Corporation in 1996 as a Business Staff member. He subsequently held various strategic managerial positions, including Deputy Manager, Construction Machinery Section No. 3, Construction Machinery Department, Itochu Corporation, Tokyo, Japan (2011); Marketing Manager, KENT, Ashgabat, Turkmenistan (2015); Manager, Construction Machinery Section No. 3, Construction Machinery Department, Itochu Corporation, Tokyo, Japan (2017); Manager, Construction Machinery Section, Construction Machinery & Industrial Machinery Department, Itochu Corporation, Tokyo, Japan (2018); and General Manager, Itochu Corporation Nairobi Liaison Office, Nairobi, Kenya (2019). Rangkap Jabatan | Concurrent Positions Saat ini, beliau memiliki rangkap jabatan pada perusahaan lain. He currently holds concurrent positions in other companies. Hubungan Afiliasi | Affiliation Relationship Memiliki hubungan afiliasi dengan Pemegang Saham Pengendali Perseroan, namun tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun Direksi. Has an affiliated relationship with the Company's Controlling Shareholder but has no affiliated relationship with any member of the Board of Commissioners or the Board of Directors. PT Hexindo Adiperkasa Tbk 64 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 TERU KARAHASHI Direktur Director Usia | Age 53 Tahun 53 Years Old Kewarganegaraan | Citizenship Warga Negara Jepang Japanese Citizen Domisili | Domicille Jakarta (Sementara / Temporary) Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPSLB tanggal 22 Juni 2022 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 16 September 2025 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. First appointed as a Director of the Company based on the resolution of the Extraordinary General Meeting of Shareholders (EGMS) held on June 22, 2022, and was reappointed to the same position at the Annual General Meeting of Shareholders (AGMS) on September 16, 2025, with a term of office until the closing of the next AGMS. Riwayat Pendidikan | Education Background Osaka Prefectural Seijo Technical. Osaka Prefectural Seijo Technical School. Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memulai karir di (HCM) Jepang pada tahun 1991 di Service Department, Kansai Regional Branch Office dan telah menempati berbagai posisi penting antara lain Deputy General Manager HCM Shanghai (2000); Direktur SHCM Service Co., Ltd. Thailand (2008); serta Manager (Group Leader) Service Planning Group, Technical Support Department, HCM Life Cycle Support Operations Division Before joining the Company, he began his career with Hitachi Construction Machinery Co., Ltd. (HCM), Japan, in 1991 in the Service Department at the Kansai Regional Branch Office. Throughout his career, he held various key positions, including Deputy General Manager of HCM Shanghai (2000), Director of SHCM Service Co., Ltd., Thailand (2008), and Manager (Group Leader) of the Service Planning Group, Technical Support Department, HCM Life Cycle Support Operations Division. Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Memiliki hubungan afiliasi dengan Pemegang Saham Pengendali Perseroan, namun tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun Direksi. Has an affiliated relationship with the Company's Controlling Shareholder but has no affiliated relationship with any member of the Board of Commissioners or the Board of Directors. 2025 Annual Report & Sustainability Report 65 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis YOSHENDRI Direktur Director Usia | Age 57 Tahun 57 Years Old Kewarganegaraan | Citizenship Warga Negara Indonesia Indonesian Citizen Domisili | Domicille Jakarta Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPST tanggal 18 September 2020 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 16 September 2025 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. First appointed as a Director of the Company based on the resolution of the Annual General Meeting of Shareholders (AGMS) held on September 18, 2020, and was reappointed to the same position at the AGMS held on September 16, 2025, with a term of office until the closing of the next AGMS. Riwayat Pendidikan | Education Background Sarjana dari Fakultas Ekonomi, Universitas Sumatera Utara, Medan. Bachelor's degree in Economics from the Faculty of Economics, University of North Sumatra, Medan. Riwayat Pekerjaan | Career History Beliau memulai karier di Perseroan pada tahun 1997 sebagai Staf Finance di Cabang Medan. Seiring waktu, beliau dipercaya untuk mengemban berbagai posisi strategis, antara lain sebagai Kepala Departemen Finance & Treasury di Kantor Pusat pada (2013 - 2015) dan Kepala Divisi Keuangan. He began his career with the Company in 1997 as a Finance Staff member at the Medan Branch. Over the years, he was entrusted with various strategic positions, including Head of the Finance & Treasury Department at the Head Office (2013–2015) and Head of the Finance Division (2015–2020). Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, maupun Pemegang Saham Pengendali Perseroan. Has no affiliated relationship with any member of the Board of Commissioners, the Board of Directors, or the Company's Controlling Shareholder. PT Hexindo Adiperkasa Tbk 66 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 HIROKI MAJIMA Direktur Nonresiden Non-Resident Director Usia | Age 47 Tahun 47 Years Old Kewarganegaraan | Citizenship Warga Negara Jepang Japanese Citizen Domisili | Domicille Jepang Japan Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPST tanggal 26 September 2023 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 16 September 2025 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. First appointed as a Director of the Company based on the resolution of the Annual General Meeting of Shareholders (AGMS) held on September 26, 2023, and was reappointed to the same position at the AGMS held on September 16, 2025, with a term of office until the closing of the next AGMS. Riwayat Pendidikan | Education Background Gakushuin University (2001) Gakushuin University in 2001 Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau mengawali karirnya di Biprogy Inc. (sebelumnya bernama Nihon Unisys Co., Ltd.) pada tahun 2002. Pada tahun 2006, beliau bergabung dengan Hitachi Construction Machinery Trading Co., Ltd. di Accounting Department hingga menjabat sebagai Manager. Pada tahun 2016, beliau bergabung dengan Hitachi Construction Machinery Co., Ltd. (HCM) Jepang dan menjabat sebagai Manager (2018), kemudian dipromosikan sebagai Director di HCM Thailand hingga saat ini. Before joining the Company, he began his career at Biprogy Inc. (formerly Nihon Unisys Co., Ltd.) in 2002. In 2006, he joined Hitachi Construction Machinery Trading Co., Ltd. in the Accounting Department, where he advanced to the position of Manager. In 2016, he joined Hitachi Construction Machinery Co., Ltd. (HCM), Japan, and served as Manager from 2018. He was subsequently promoted to Director of HCM Thailand, a position he continues to hold. Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Memiliki hubungan afiliasi dengan Pemegang Saham Pengendali Perseroan, namun tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun Direksi. Has an affiliated relationship with the Company's Controlling Shareholder but has no affiliated relationship with any member of the Board of Commissioners or the Board of Directors. 2025 Annual Report & Sustainability Report 67 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis RYOJI TANAKA Direktur Nonresiden Non-Resident Director Usia | Age 52 Tahun 52 Years Old Kewarganegaraan | Citizenship Warga Negara Jepang Japanese citizen Domisili | Domicille Jepang Japan Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPSLB tanggal 19 Juli 2024 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 16 September 2025 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. First appointed as a Director of the Company based on the resolution of the Extraordinary General Meeting of Shareholders (EGMS) held on July 19, 2024, and was reappointed to the same position at the Annual General Meeting of Shareholders (AGMS) held on September 16, 2025, with a term of office until the closing of the next AGMS. Riwayat Pendidikan | Education Background Hosei University of Social Sciences (1996). Faculty of Social Sciences, Hosei University, in 1996. Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memulai karier di Hitachi Construction Machinery Co., Ltd. Jepang pada April 1996, kemudian pada September tahun yang sama ditugaskan di Sales Department, Tokyo Regional Office. Selanjutnya, beliau menempati berbagai posisi penting antara lain sebagai Manager Sales Planning Department HCM Jepang (2017), Director Hitachi Construction Machinery Asia and Pacific Pte Ltd (2019), Managing Director Hitachi Construction Machinery (Malaysia) Sdn. Bhd. (2020), serta General Manager Sales & Marketing II Department, HCM Jepang (2024). Before joining the Company, he began his career with Hitachi Construction Machinery Co., Ltd. (HCM), Japan, in April 1996. In September of the same year, he was assigned to the Sales Department at the Tokyo Regional Office. Throughout his career, he has held various key positions, including Manager of the Sales Planning Department at HCM Japan (2017), Director of Hitachi Construction Machinery Asia and Pacific Pte. Ltd. (2019), and Managing Director of Hitachi Construction Machinery (Malaysia) Sdn. Bhd. (2020), and General Manager of Sales & Marketing II Department at HCM Japan (2024). Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Memiliki hubungan afiliasi dengan Pemegang Saham Pengendali Perseroan, namun tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun Direksi. Has an affiliated relationship with the Company's Controlling Shareholder but has no affiliated relationship with any member of the Board of Commissioners or the Board of Directors. PT Hexindo Adiperkasa Tbk 68 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 JUNJI FUKAGAWA* Direktur Nonresiden Non-Resident Director Usia | Age 44 Tahun 44 Years Old Kewarganegaraan | Citizenship Warga Negara Jepang Japanese Citizen Domisili | Domicille Jepang Japan Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPSLB tanggal 19 Mei 2026 dengan masa jabatan hingga penutupan RUPST 2026. Appointed as Director of the Company for the first term based on the resolution of the Extraordinary General Meeting of Shareholders (EGMS) dated 19 May 2026, with a term of office until the 2026 AGMS. Riwayat Pendidikan | Education Background Meiji University (2005) Meiji University (2005) Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memulai kariernya di Hitachi Construction Machinery Co., Ltd. pada tahun 2005. Dalam perjalanan kariernya, beliau telah menduduki berbagai posisi strategis, antara lain sebagai Sales Manager, Kanto Central Branch Tokyo Integrated Sales Office (2010); Office Manager, Tokyo West Office, Hitachi Construction Machinery Japan Co., Ltd. (2015); Assistant Manager, Sales Planning Department, Hitachi Construction Machinery Japan Co., Ltd. (2019); Manager, Global Marketing Division, Hitachi Construction Machinery Co., Ltd. (2022); Director and President of Marketing, Hitachi Construction Machinery Asia and Pacific Pte. Ltd. (2023); serta Managing Director, Hitachi Construction Machinery Asia and Pacific Pte. Ltd. (2026–sekarang). Prior to joining the Company, he began his career at Hitachi Construction Machinery Co., Ltd. in 2005. Throughout his professional journey, he has held various strategic positions, including Sales Manager, Kanto Central Branch Tokyo Integrated Sales Office (2010); Office Manager, Tokyo West Office, Hitachi Construction Machinery Japan Co., Ltd. (2015); Assistant Manager, Sales Planning Department, Hitachi Construction Machinery Japan Co., Ltd. (2019); Manager, Global Marketing Division, Hitachi Construction Machinery Co., Ltd. (2022); Director and President of Marketing, Hitachi Construction Machinery Asia and Pacific Pte. Ltd. (2023); and Managing Director, Hitachi Construction Machinery Asia and Pacific Pte. Ltd. (2026–present). Rangkap Jabatan | Concurrent Positions Saat ini, beliau memiliki rangkap jabatan pada perusahaan lain. He currently holds concurrent positions in other companies. Hubungan Afiliasi | Affiliation Relationship Memiliki hubungan afiliasi dengan Pemegang Saham Pengendali Perseroan, namun tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun Direksi. Has an affiliated relationship with the Company's Controlling Shareholder but has no affiliated relationship with any member of the Board of Commissioners or the Board of Directors. *Menjabat sebagai Direktur Perseroan sejak 19 Mei 2026. *Has served as Director of the Company since 19 May 2026. 2025 Annual Report & Sustainability Report 69 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis YASUMASA ZAIZEN* Direktur Director Usia | Age 56 Tahun 56 Years Old Kewarganegaraan | Citizenship Warga Negara Jepang Japanese citizen Domisili | Domicille Jakarta (Sementara / Temporary) Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPSLB tanggal 31 Mei 2021 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 16 September 2025 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. First appointed as a Director of the Company based on the resolution of the Extraordinary General Meeting of Shareholders (EGMS) held on May 31, 2021, and was reappointed to the same position at the Annual General Meeting of Shareholders (AGMS) on September 16, 2025, with a term of office until the closing of the next AGMS. Riwayat Pendidikan | Education Background Kindai University (1994). Kindai University in 1994. Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memiliki pengalaman lebih dari 28 tahun di Hitachi Construction Machinery Co., Ltd. (HCM) Jepang dan pernah menjabat sebagai General Manager Mining Sales and Service Division. Before joining the Company, he had more than 28 years of experience with Hitachi Construction Machinery Co., Ltd. (HCM), Japan, where he previously served as General Manager of the Mining Sales and Service Division. Rangkap Jabatan | Concurrent Positions Saat ini, beliau memiliki rangkap jabatan pada perusahaan lain. He currently holds concurrent positions in other companies. Hubungan Afiliasi | Affiliation Relationship Memiliki hubungan afiliasi dengan Pemegang Saham Pengendali Perseroan, namun tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun Direksi. Has an affiliated relationship with the Company's Controlling Shareholder but has no affiliated relationship with any member of the Board of Commissioners or the Board of Directors. *Tidak lagi menjabat sebagai Direktur Perseroan terhitung sejak 19 Mei 2026. *No longer served as the Company’s Director effective as of May 19, 2025. PT Hexindo Adiperkasa Tbk 70 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 AKIHIRO YOSHIDA* Direktur Nonresiden Non-Resident Director Usia | Age 50 Tahun 50 Years Old Kewarganegaraan | Citizenship Warga Negara Jepang Japanese citizen Domisili | Domicille Jepang Japan Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPSLB tanggal 19 Juli 2024 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 16 September 2025 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. First appointed as a Director of the Company based on the resolution of the Extraordinary General Meeting of Shareholders (EGMS) held on July 19, 2024, and was reappointed to the same position at the Annual General Meeting of Shareholders (AGMS) held on September 16, 2025, with a term of office until the closing of the next AGMS. Riwayat Pendidikan | Education Background Toyo University of Mechanical Engineering (1998). Mechanical Engineering from Toyo University in 1998. Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memulai karir di Hitachi Construction Machinery Co., Ltd. Jepang pada April 1998 dan pernah menduduki berbagai posisi strategis antara lain sebagai Product Support Department - Kansai Regional Office (1999); Assistant Manager Dealer Support Department (2010); Senior Manager (2013) dan Director (2017) di Hitachi Construction Machinery (Malaysia) Sdn. Bhd; Manager Marketing Division (2019) dan General Manager CS Planning (2021) di Hitachi Construction Machinery Co., Ltd.); serta Managing Director di Hitachi Construction Machinery Asia and Pacific Pte. Ltd. (2024). Before joining the Company, he began his career with Hitachi Construction Machinery Co., Ltd. (HCM), Japan, in April 1998. Throughout his career, he has held various strategic positions, including Product Support Department, Kansai Regional Office (1999); Assistant Manager, Dealer Support Department (2010); Senior Manager (2013) and Director (2017) at Hitachi Construction Machinery (Malaysia) Sdn. Bhd.; Manager, Marketing Division (2019) and General Manager, CS Planning (2021) at Hitachi Construction Machinery Co., Ltd.; and Managing Director of Hitachi Construction Machinery Asia and Pacific Pte. Ltd. (2024). Rangkap Jabatan | Concurrent Positions Saat ini, beliau memiliki rangkap jabatan pada perusahaan lain. He currently holds concurrent positions in other companies. Hubungan Afiliasi | Affiliation Relationship Memiliki hubungan afiliasi dengan Pemegang Saham Pengendali Perseroan, namun tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris maupun Direksi. Has an affiliated relationship with the Company's Controlling Shareholder but has no affiliated relationship with any member of the Board of Commissioners or the Board of Directors. *Tidak lagi menjabat sebagai Direktur Perseroan terhitung sejak 19 Mei 2026. *No longer served as the Company’s Director effective as of May 19, 2025. 2025 Annual Report & Sustainability Report 71 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis IR. DJONGGI TP. GULTOM* Presiden Direktur President Director Usia | Age 64 Tahun 64 Years Old Kewarganegaraan | Citizenship Warga Negara Indonesia Indonesian citizen Domisili | Domicille Jakarta Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Presiden Direktur Perseroan untuk periode pertama berdasarkan keputusan RUPST tanggal 27 September 2019 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 24 September 2024 dengan masa jabatan hingga penutupan RUPST 1 (satu) tahun berikutnya. He was appointed as the President Director of the Company for his first term pursuant to the resolution of the AGMS dated September 27, 2019, and was reappointed to the same position at the AGMS on September 24, 2024, with a term of office ending at the close of the next AGMS held 1 (one) year thereafter. Riwayat Pendidikan | Education Background Sarjana Teknik Mesin dari Universitas Indonesia (1987) Bachelor’s degree in Mechanical Engineering from the University of Indonesia (1987) Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan pada tahun 1994, beliau pernah menjabat sebagai Branch Manager di Makassar, Balikpapan, dan Surabaya. Selanjutnya, beliau dipercaya mengemban peran sebagai General Manager Regional I Sumatera (2005- 2009), General Manager National Sales and Marketing (2009-2011), serta Direktur Perseroan (2011-2019). Prior to joining the Company in 1994, he served as Branch Manager in Makassar, Balikpapan, and Surabaya. He later held several key positions including General Manager of Regional I Sumatra (2005-2009), General Manager of National Sales and Marketing (2009-2011), and Director of the Company (2011-2019). Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, maupun Pemegang Saham Pengendali Perseroan. Has no affiliated relationship with any member of the Board of Commissioners, the Board of Directors, or the Company's Controlling Shareholder. *Tidak lagi menjabat sebagai Presiden Direktur Perseroan terhitung sejak 16 September 2025. *No longer served as the Company’s President Director effective as of September 16, 2025. PT Hexindo Adiperkasa Tbk 72 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 2025 Annual Report & Sustainability Report 73 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Profil Dewan Komisaris [2-9] Board of Directors’ Profile Drs. TOTO WAHYUDIYANTO Presiden Komisaris (Komisaris Independen) President Commissioner (Independent Commissioner) Usia | Age 76 Tahun 76 Years Old Kewarganegaraan | Citizenship Warga Negara Indonesia Indonesian citizen Domisili | Domicille Jakarta Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Presiden Komisaris (Komisaris Independen) Perseroan untuk periode pertama berdasarkan keputusan RUPST tanggal 18 September 2020 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 26 September 2023 dengan masa jabatan hingga penutupan RUPST 3 (satu) tahun berikutnya. He was first appointed as the President Commissioner (Independent Commissioner) of the Company pursuant to the resolution of the AGMS on September 18, 2020, and was reappointed to the same position at the AGMS on September 26, 2023, with a term of office ending at the close of the next AGMS held 3 (three) years thereafter. Riwayat Pendidikan | Education Background Master of Business Administration, Washington International University, Amerika Serikat. Master of Business Administration degree from Washington International University, United States. Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memulai kariernya di PT Star Motor Indonesia pada tahun 1973 sebagai Chief Accountant. Selanjutnya, beliau bergabung dengan PT Teijin Indonesia Fiber Corporation Tbk (TIFICO) sebagai Finance & Legal Manager (1974–1982) dan melanjutkan karier di PT Tira Austenite dengan menduduki berbagai posisi strategis, mulai dari Finance Manager, General Manager, Direktur, hingga Presiden Direktur (1982–2008). Beliau juga dipercaya menjabat sebagai Presiden Direktur dan Presiden Komisaris di berbagai perusahaan, antara lain PT Alpha Austenite, PT Multi Guna Gas, PT Aneka Gas Industri, PT Maxima Performa Indonesia, dan PT Tata Wahana Sejahtera (TWS). Di bidang organisasi, beliau aktif di Asosiasi Emiten Indonesia (AEI) sebagai Chairman for Community Development (2005–2008) dan Vice Secretary General (2008–2020). Beliau bergabung dengan Perseroan sebagai Komisaris (2010–2020) dan Ketua Komite Audit (2014–2020). Sejak 2020, beliau menjabat sebagai Presiden Komisaris PT Hexindo Adiperkasa Tbk hingga saat ini. Prior to joining the Company, he began his career at PT Star Motor Indonesia in 1973 as Chief Accountant. He subsequently joined PT Teijin Indonesia Fiber Corporation Tbk (TIFICO) as Finance & Legal Manager (1974–1982) and later held various strategic positions at PT Tira Austenite, progressing from Finance Manager and General Manager to Director and ultimately President Director (1982–2008). He also held positions as President Director and President Commissioner at several companies, including PT Alpha Austenite, PT Multi Guna Gas, PT Aneka Gas Industri, PT Maxima Performa Indonesia, and PT Tata Wahana Sejahtera (TWS). He was also active in the Indonesian Listed Companies Association (AEI), serving as Chairman for Community Development (2005–2008) and Vice Secretary General (2008–2020). He joined the Company as Commissioner (2010–2020) and served as Chairman of the Audit Committee (2014–2020). Since 2020, he has served as President Commissioner of PT Hexindo Adiperkasa Tbk. Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, maupun Pemegang Saham Pengendali Perseroan. Has no affiliated relationship with any member of the Board of Commissioners, the Board of Directors, or the Company's Controlling Shareholder. PT Hexindo Adiperkasa Tbk 74 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 HARRY DANUI Komisaris Independen Independent Commissioner Usia | Age 65 Tahun 65 Years Old Kewarganegaraan | Citizenship Warga Negara Indonesia Indonesian citizen Domisili | Domicille Jakarta Dasar Pengangkatan | Basis of Appointment Diangkat sebagai Komisaris Perseroan untuk periode pertama berdasarkan keputusan RUPST tanggal 18 September 2020 dan diangkat kembali untuk jabatan yang sama pada RUPST tanggal 26 September 2023 dengan masa jabatan hingga penutupan RUPST 3 (satu) tahun berikutnya. He was first appointed as a Commissioner of the Company pursuant to the resolution of the AGMS held on September 18, 2020, and was reappointed to the same position at the AGMS on September 26, 2023, with a term of office ending at the close of the next AGMS held 3 (three) years thereafter. Riwayat Pendidikan | Education Background Bachelor of Business Administration, Simon Fraser University, Kanada Bachelor of Business Administration degree from Simon Fraser University, Canada. Riwayat Pekerjaan | Career History Sebelum bergabung dengan Perseroan, beliau memulai kariernya sebagai Manajer Keuangan Supitron Pramesti Group (1984–1990) dan PT Sun Hung Kai Securities Indonesia (1990– 1993). Selanjutnya, beliau berkarier di PT Sigma Batara hingga menjabat sebagai Operations Director (1994–2000), kemudian melanjutkan karier sebagai Operations Director PT Standard Chartered Indonesia (1997), Operations Director PT DBS Vickers Securities Indonesia (2001– 2002), Direktur Keuangan PT Gunung Agung Tbk (2002–2003), Direktur PT Efata Papua Airlines (2004–2007), Manajer Emirates Airlines (2009–2011), Operations Director PT RHB OSK Securities Indonesia (2011–2013), serta Direktur Keuangan dan Komisaris Independen PT Mahaka Media Tbk (2013–2022). Beliau juga menjabat sebagai Komisaris Independen (2016–2018) dan Wakil Direktur Utama (2018–2019) PT Paramita Bangun Sarana Tbk, Direktur PT Moladin Finance Indonesia (dahulu PT Procar Finance Indonesia) (2020–2023), serta Komisaris Independen PT Jaya Trishindo Tbk (2021–2023). Beliau menjabat sebagai Komisaris Independen Perseroan sejak 2003 dan, sejak 2024, juga sebagai Komisaris Utama PT Supra Sekuritas Indonesia dan PT BPR Hagati Wiradana Sejahtera. Prior to joining the Company, he began his career as Finance Manager of Supitron Pramesti Group (1984–1990) and PT Sun Hung Kai Securities Indonesia (1990–1993). He subsequently held various positions at PT Sigma Batara, ultimately serving as Operations Director (1994– 2000), before serving as Operations Director of PT Standard Chartered Indonesia (1997), Operations Director of PT DBS Vickers Securities Indonesia (2001–2002), Finance Director of PT Gunung Agung Tbk (2002–2003), Director of PT Efata Papua Airlines (2004–2007), Manager at Emirates Airlines (2009–2011), Operations Director of PT RHB OSK Securities Indonesia (2011–2013), and Finance Director and Independent Commissioner of PT Mahaka Media Tbk (2013–2022). He also served as Independent Commissioner (2016– 2018) and Vice President Director (2018–2019) of PT Paramita Bangun Sarana Tbk, Director of PT Moladin Finance Indonesia (formerly PT Procar Finance Indonesia) (2020–2023), and Independent Commissioner of PT Jaya Trishindo Tbk (2021–2023). He has served as Independent Commissioner of the Company since 2003 and, since 2024, as President Commissioner of PT Supra Sekuritas Indonesia and PT BPR Hagati Wiradana Sejahtera. Rangkap Jabatan | Concurrent Positions Saat ini, beliau tidak memiliki rangkap jabatan pada perusahaan lain. He currently holds no concurrent positions at other companies. Hubungan Afiliasi | Affiliation Relationship Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, maupun Pemegang Saham Pengendali Perseroan. Has no affiliated relationship with any member of the Board of Commissioners, the Board of Directors, or the Company's Controlling Shareholder. 2025 Annual Report & Sustainability Report 75 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Informasi Tentang Saham dan Pemegang Saham
Information on Shareholders and Shareholders
KRONOLOGI PENERBITAN DAN/ATAU CHRONOLOGY OF SHARE ISSUANCE AND/OR
PENCATATAN SAHAM LISTING
Pada 13 Februari 1995, Perseroan mencatatkan sahamnya di On February 13, 1995, the Company listed its shares on the
Bursa Efek Indonesia (sebelumnya Bursa Efek Jakarta dan Indonesia Stock Exchange (previously the Jakarta Stock
Bursa Efek Surabaya) dengan kode saham HEXA, sebanyak 10 Exchange and Surabaya Stock Exchange) under the stock
juta lembar saham dengan nilai nominal Rp1.000 per saham code HEXA, consisting of 10 million shares with a par value
dan harga penawaran sebesar Rp2.800 per saham. Selanjutnya, of Rp1,000 per share and an offering price of Rp2,800 per
Perseroan melakukan Penawaran Umum Terbatas I sebanyak share. Subsequently, the Company conducted a Limited Public
42 juta lembar saham pada tahun 1998. Offering I of 42 million shares in 1998.
Dalam perjalanannya, Perseroan beberapa kali melakukan Throughout its history, the Company has undertaken several
aksi korporasi yang membuat jumlah saham Perseroan yang corporate actions that resulted in changes to the number of
diperdagangkan di bursa mengalami perubahan. Hingga akhir shares traded on the stock exchange. As of the end of fiscal year
tahun buku 2025, Perseroan hanya mencatatkan sahamnya di 2025, the Company only had its shares listed on the Indonesia
Bursa Efek Indonesia dan tidak menerbitkan efek lain seperti Stock Exchange and did not issue any other securities such as
obligasi, sukuk, atau obligasi konversi di bursa manapun. bonds, sukuk, or convertible bonds on any stock exchange. The
Berikut adalah rincian penerbitan dan/atau pencatatan saham following are the details of the Company's share issuance and/
Perseroan dari awal hingga akhir tahun buku 2025: or listing from its inception through the end of fiscal year 2025:
Kronologi Penerbitan dan/atau Pencatatan Saham
Chronology of Issuance and/or Listing of Shares
Jumlah Saham (Lembar)
Number of Shares (Share) Harga
Tahun Buku Aksi Korporasi Nilai Nominal (Rp)
Fiscal Year Corporate Action Nominal Value (Rp)
Penawaran (Rp)
Sebelum Sesudah Offer Price (Rp)
Before After
Penawaran Umum Perdana Saham (IPO)
1994 1.000 10.000.000 42.000.000 1.000
Initial Public Offering (IPO)
Penawaran Umum Terbatas (PUT)
1998 1.000 42.000.000 84.000.000 1.000
Limited Public Offering (LPO)
Pemecahan Saham (1:2)
2000 1.000 84.000.000 168.000.000 500
Stock Split (1:2)
Pemecahan Saham (1:5)
2004 500 168.000.000 840.000.000 100
Stock Split (1:5)
Adapun rincian kepemilikan saham Perseroan diuraikan pada The details of the Company's share ownership are presented in
tabeltabel berikut: the following tables:
Komposisi Pemegang Saham Perseroan
Composition of the Shareholders of the Company
1 April 2025 31 Maret 2025
Pemegang Saham April 1, 2025 Maret 31, 2025
Shareholders Jumlah Saham (Lembar) Jumlah Saham (Lembar)
% %
Number of Shares (Shares) Number of Shares (Shares)
Kepemilikan Saham 5% atau Lebih
Share Ownership of 5% or More
Hitachi Construction Machinery Co., Ltd., Japan 408.180.000 48,59 408.180.000 48,59
Itochu Corporation, Japan 210.400.000 25,05 210.400.000 25,05
Hitachi Construction Machinery Asia and Pacific Pte.
42.620.000 5,07 42.620.000 5,07
Ltd., Singapore
PT Hexindo Adiperkasa Tbk 76 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
1 April 2025 31 Maret 2025
Pemegang Saham April 1, 2025 Maret 31, 2025
Shareholders Jumlah Saham (Lembar) Jumlah Saham (Lembar)
% %
Number of Shares (Shares) Number of Shares (Shares)
Kepemilikan Saham Kurang dari 5%
Ownership of Share Less Than 5%
Masyarakat*
178.800.000 21,29 178.800.000 21,29
Public*
Total 840.000.000 100,00 840.000.000 100,00
*) Masing-masing dengan kepemilikan di bawah 5% | Each with ownership of less than 5%
20 Pemegang Saham Terbesar (31 Maret 2026)
Top 20 Shareholders (March 31, 2026)
Persentase
Nama Pemegang Saham Jumlah Saham
No. Status Percentage
Name of Shareholders Total Shares
(%)
Institusi Asing
1 Hitachi Construction Machinery Co., Ltd 408.180.000 48,59
Foreign Institution
Institusi Asing
2 ITOCHU Corporation 210.400.000 25,05
Foreign Institution
Institusi Asing
3 Hitachi Construction Machinery Asia and Pasific Pte. Ltd. 42.620.000 5,07
Foreign Institution
JPMSE Lux RE UCITS CLT RE-Franklin Templeton Investment Funds , Institusi Asing
4 20.508.400 2,44
SICAV Foreign Institution
Institusi Asing
5 DBS Vickers Secs (Singapore) Pte. Ltd. (A/C Clients) 16.497.700 1,96
Foreign Institution
Individu Lokal
6 Drs. Rustam Effendi 6.000.000 0,71
Local Individual
Individu Lokal
7 Hj. Yuslizarti 5.588.000 0,67
Local Individual
Individu Lokal
8 Lim Ik Nen 4.568.900 0,54
Local Individual
Institusi Asing
9 Phillip Securities Pte. Ltd. 2.938.600 0,35
Foreign Institution
Individu Lokal
10 Husni Effendy 2.680.000 0,32
Local Individual
Institusi Asing
11 Citibank New York S/A National Financial Services LLC 2.250.000 0,27
Foreign Institution
Individu Lokal
12 H. Iryadi Arifin 2.145.000 0,26
Local Individual
Institusi Asing
13 OCBC Securities Pte. Ltd. (Client A/C) 2.038.600 0,24
Foreign Institution
Institusi Asing
14 Socgen S/A Nanjia Capital ICAV 2.004.340 0,24
Foreign Institution
Institusi Asing
15 Citibank New York S/A Rainbow Fund LP 1.725.800 0,21
Foreign Institution
Citibank New York S/A Emerging Markets Core Equity 2 Portfolio of DFA Institusi Asing
16 1.676.656 0,20
Investment Dimensions Group Inc. Foreign Institution
Institusi Asing
17 UOB Kay Hian Pte. Ltd. 1.610.300 0,19
Foreign Institution
Individu Lokal
18 Indra Hutauruk 1.578.500 0,19
Local Individual
Institusi Asing
19 UBS Switzerland AG (Client Assets -2049584001) 1.435.800 0,17
Foreign Institution
Individu Lokal
20 Robertus Lay F Jin Se,. Ak 1.176.000 0,14
Local Individual
2025 Annual Report & Sustainability Report 77 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Persentase Kepemilikan Saham Dewan Komisaris dan Direksi
Percentage of Share Ownership by the Board of Commissioners and Directors
Kepemilikan Langsung Kepemilikan Tidak Langsung
Nama dan Jabatan Direct Ownership Indirect Ownership
Name and Position 1 April 2025 31 Maret 2026 1 April 2025 31 Maret 2026
April 1, 2025 March 31, 2026 April 1, 2025 March 31, 2026
Dewan Komisaris
Board of Commissioner
Toto Wahyudiyanto
Presiden Komisaris (Komisaris Independen) 0 0 0 0
President Commissioner (Independent Commissioner)
Harry Danui
Komisaris Independen 0 0 0 0
Independent Commissioner
Direksi
Board of Directors
Dwi Swasono
Presiden Direktur 0 0 0 0
President Director
Yasumasa Zaizen
Direktur 0 0 0 0
Director
Nobuyasu Hagiwara
Direktur 0 0 0 0
Director
Teru Karahashi
Direktur 0 0 0 0
Director
Yoshendri
Direktur 0 0 0 0
Director
Hiroki Majima
Direktur 0 0 0 0
Director
Ryoji Tanaka
Direktur 0 0 0 0
Director
Akihiro Yoshida
Direktur 0 0 0 0
Director
Kepemilikan Saham Berdasarkan Klasifikasi Domisili (31 Maret 2026)
Share Ownership by Domicile Classification (March 31, 2026)
Pemegang Saham Jumlah Pemegang Saham Jumlah Saham (lembar) %
Shareholders Number of Shareholders Number of Shares (shares)
Pemodal Domestik
Domestic Investors
Perorangan
16.590 113.370.785 13,497
Individuals
Perseroan Terbatas
23 425.113 0,051
Limited Liability Companies
Reksadana
1 60.000 0,007
Mutual Fund
Asuransi
1 101.000 0,012
Insurance
Yayasan
2 4.300 0,001
Foundations
Koperasi
2 800.000 0,095
Cooperatives
Subtotal Pemodal Domestik
16.619 114.761.198 13,662
Subtotal of Domestic Investors
PT Hexindo Adiperkasa Tbk 78 Laporan Tahunan & Laporan Keberlanjutan 2025
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Pemegang Saham Jumlah Pemegang Saham Jumlah Saham (lembar) %
Shareholders Number of Shareholders Number of Shares (shares)
Pemodal Asing
Foreign Investors
Perorangan
64 740.900 0,088
Individuals
Badan Usaha
69 724.497.902 86,250
Business Entities
Sub Jumlah Investor Asing
133 725.238.802 86,338
Sub Total Foreign Investor
Total 16.752 840.000.000 100,000
PROGRAM KEPEMILIKAN SAHAM OLEH EMPLOYEE AND/OR MANAGEMENT STOCK
KARYAWAN DAN/ATAU MANAJEMEN OWNERSHIP PROGRAM
Hingga akhir tahun buku 2025, Perseroan tidak memiliki As of the end of fiscal year 2025, the Company did not have
program kepemilikan saham oleh karyawan dan/atau an Employee Stock Ownership Program and/or Management
manajemen (ESOP/ MSOP). Stock Ownership Program (ESOP/MSOP).
KEPEMILIKAN SAHAM DIREKSI DAN DEWAN SHARE OWNERSHIP OF THE BOARD OF
KOMISARIS DIRECTORS AND BOARD OF COMMISSIONERS
Sepanjang tahun buku 2025, seluruh anggota Direksi dan Throughout fiscal year 2025, none of the members of the Board
Dewan Komisaris Perseroan tidak memiliki saham Perseroan, of Directors and Board of Commissioners held shares in the
baik secara langsung maupun tidak langsung. Company, either directly or indirectly.
Kebijakan Pengungkapan Informasi Perubahan Policy on Disclosure of Changes in Share Ownership
Kepemilikan Saham Information
Berdasarkan POJK No. 11/2017, anggota Dewan Komisaris Pursuant to POJK No. 11/2017, members of the Board of
dan Direksi wajib melaporkan kepada Sekretaris Perusahaan Commissioners and Board of Directors are required to report
mengenai kepemilikan saham mereka di Perseroan, termasuk their share ownership in the Company, including any changes
setiap perubahan (penambahan atau pengurangan) atas (increase or decrease) in such ownership, to the Corporate
kepemilikan tersebut. Laporan tersebut disampaikan paling Secretary. The report must be submitted no later than 3
lambat 3 (tiga) hari kerja setelah terjadinya perubahan, untuk (three) working days after the change occurs and subsequently
kemudian diteruskan kepada Otoritas Jasa Keuangan (OJK) reported to the Financial Services Authority (OJK) and the
dan Bursa Efek Indonesia (BEI). Indonesia Stock Exchange (IDX).
Pelaksanaan Pengungkapan Informasi Perubahan Implementation of Disclosure of Changes in Share
Kepemilikan Saham Tahun Buku 2025 Ownership Information in Fiscal Year 2025
Sepanjang tahun buku 2025, tidak terdapat pembelian dan/ Throughout fiscal year 2025, there were no purchases and/
atau penjualan saham yang dilakukan oleh anggota Dewan or sales of the Company's shares by members of the Board of
Komisaris dan Direksi Perseroan. Commissioners and Board of Directors.
PEMEGANG SAHAM UTAMA DAN PENGENDALI MAJOR AND CONTROLLING SHAREHOLDERS
Pada akhir tahun buku 2025, pemegang saham utama dan As of the end of fiscal year 2025, the Company's major and
pengendali Perseroan adalah Hitachi Construction Machinery controlling shareholders were Hitachi Construction Machinery
Co., Ltd. Jepang dan ITOCHU Corporation. Co., Ltd., Japan and ITOCHU Corporation.
2025 Annual Report & Sustainability Report 79 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Struktur Grup Perusahaan
Company Group Structure
Hitachi Construction
ITOCHU Corporation
Machinery Co., Ltd., Japan
25,05% 48,59%
37,50% 15,00%
PT HEXINDO ADIPERKASA TBK
15,00%
PT Itochu Indonesia Tokyo Century Corporation
12,50% 20,00%
PT Hexa Finance Indonesia
ENTITAS ANAK, PERUSAHAAN ASOSIASI, DAN SUBSIDIARIES, ASSOCIATED COMPANIES, AND
VENTURA BERSAMA JOINT VENTURES
Hingga akhir tahun buku 2025, Perseroan hanya memiliki As of the end of fiscal year 2025, the Company had only 1 (one)
1 (satu) entitas asosiasi, yaitu PT Hexa Finance Indonesia. associated company, namely PT Hexa Finance Indonesia. In
Selain itu, Perseroan tidak memiliki entitas anak maupun addition, the Company did not have any subsidiaries or joint
ventura bersama. Adapun informasi mengenai entitas asosiasi ventures. The information regarding the Company's associated
Perseroan adalah sebagai berikut: company is as follows:
PT Hexa Finance Indonesia
(Hexa Finance)
Alamat Trinity Tower, lantai 15, suites 01, 02, 03, dan 05,
Address Jl. H.R. Rasuna Said No. 6, Karet Kuningan, Setiabudi, Jakarta Selatan 12940.
Bidang Usaha Pembiayaan Unit Alat Berat
Line of Business Heavy Equipment Unit Financing
Kepemilikan Saham
15%
Share Ownership
Jumlah Aset (Rp ribu)
4,616,267,451*
Total Assets (Rp thousand)
Beroperasi
Status
Operating
*Per 31 Desember 2025 | As of December 31, 2025
PT Hexindo Adiperkasa Tbk 80 Laporan Tahunan & Laporan Keberlanjutan 2025
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PT Hexa Finance Indonesia didirikan pada 1 September 2008 PT Hexa Finance Indonesia was established on September 1,
berdasarkan Akta No. 6 yang dibuat di hadapan Notaris Robert 2008 based on Deed No. 6 drawn up before Notary Robert
Purba, S.H., dengan nama awal PT Hitachi Construction Purba, S.H., under its original name PT Hitachi Construction
Machinery Finance Indonesia, disingkat PT HCM Finance Machinery Finance Indonesia, abbreviated as PT HCM
Indonesia (HCMFI). Pada saat pendirian, kepemilikan saham Finance Indonesia (HCMFI). At the time of its establishment,
HCMFI terdiri atas 85% oleh Hitachi Construction Machinery HCMFI's share ownership consisted of 85% held by Hitachi
(HCM) Co., Ltd. Jepang dan 15% oleh Perseroan. Construction Machinery (HCM) Co., Ltd., Japan and 15% held
by the Company.
Pada Maret 2015, ITOCHU Corporation (bagian dari In March 2015, ITOCHU Corporation (part of the ITOCHU
ITOCHU Group, Jepang) dan Tokyo Century Corporation, Group, Japan) and Tokyo Century Corporation, Japan
Jepang (sebelumnya dikenal sebagai Century Tokyo Leasing (formerly known as Century Tokyo Leasing Corporation)
Corporation) mengakuisisi saham Hitachi Construction acquired the shares of Hitachi Construction Machinery Group
Machinery Group di HCMFI, masing-masing sebesar 50% dan in HCMFI, representing 50% and 20%, respectively.
20%.
Melalui akuisisi tersebut, ITOCHU Group mengambil peran Through this acquisition, the ITOCHU Group assumed a
dalam memberikan arahan strategis pada bidang sales finance strategic role in providing direction for sales finance services
services di Indonesia, sementara Tokyo Century Corporation in Indonesia, while Tokyo Century Corporation contributed its
berkontribusi dalam aspek leasing and finance. Tujuan expertise in leasing and finance. The primary objectives of this
utama dari akuisisi ini adalah untuk menyediakan layanan acquisition were to provide high-quality financing services for
pembiayaan berkualitas tinggi bagi HCM Jepang, mendorong HCM Japan, support the growth of HCM Japan product sales
peningkatan penjualan produk-produk HCM Jepang di in Indonesia, anticipate increasing demand in the construction
Indonesia, mengantisipasi pertumbuhan permintaan di and infrastructure sectors, and enhance the corporate value of
sektor konstruksi dan infrastruktur, serta meningkatkan nilai HCMFI.
perusahaan HCMFI.
Berdasarkan Akta Notaris Hasbullah Abdul Rasyid, S.H., Based on Notarial Deed No. 140 dated February 17, 2015 of
M.Kn., No. 140 tanggal 17 Februari 2015, nama PT Hitachi Hasbullah Abdul Rasyid, S.H., M.Kn., PT Hitachi Construction
Construction Machinery Finance Indonesia resmi berganti Machinery Finance Indonesia officially changed its name to
menjadi PT Hexa Finance Indonesia, dengan struktur PT Hexa Finance Indonesia, with the following shareholding
kepemilikan saham sebagai berikut: structure:
Kepemilikan
Pemegang Saham Ownership
Shareholders Jumlah Saham (Lembar) Modal Ditempatkan dan Disetor (Rp) %
Number of Shares (Shares) Issued and Paid-Up Capital (Rp)
ITOCHU Corporation 112.500.000 112.500.000.000 37,50
Tokyo Century Corporation 60.000.000 60.000.000.000 20,00
PT Hexindo Adiperkasa Tbk 45.000.000 45.000.000.000 15,00
Hitachi Construction Machinery Co. Ltd.,
45.000.000 45.000.000.000 15,00
Japan
PT Itochu Indonesia 37.500.000 37.500.000.000 12,50
Jumlah
300.000.000 300.000.000.000 100,00
Total
2025 Annual Report & Sustainability Report 81 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Hexa Finance merupakan perusahaan yang bergerak di bidang Hexa Finance is a financing company engaged in the financial lembaga pembiayaan. Dalam menjalankan operasionalnya, services industry. In conducting its operations, Hexa Finance Hexa Finance berfokus pada kegiatan pembiayaan investasi, focuses on investment financing, working capital financing, pembiayaan modal kerja, pembiayaan multiguna, serta berbagai multipurpose financing, and various other financing activities bentuk pembiayaan lain yang telah mendapatkan persetujuan that have received approval from the OJK. The Company's dari OJK. Fokus utama Hexa Finance terletak pada pembiayaan primary focus is investment financing, particularly through investasi, khususnya melalui skema sewa pembiayaan serta jual finance lease and sale and lease back schemes. The financing dan sewa kembali (sale and lease back). Dana pembiayaan yang facilities provided are intended to support customers’ disalurkan ditujukan untuk mendukung aktivitas produktif productive activities, particularly for the purchase of the para pelanggan, terutama dalam pembelian produk excavator Company's excavator products. dari Perseroan. Untuk menjaga kualitas pembiayaan, Hexa Finance To maintain financing quality, Hexa Finance targets industry menargetkan sektor industri dengan tingkat risiko yang sectors with relatively low risk profiles. In implementing relatif aman. Dalam penerapan prinsip kehati-hatian (prudent prudent financing principles, credit decisions are made by the financing), keputusan kredit berada di tangan Presiden Direktur President Director following an assessment process conducted setelah melalui proses analisis oleh tim Marketing dan Credit by the Marketing and Credit Risk Management teams. Hexa Risk Management. Hexa Finance juga menerapkan kebijakan Finance also implements strict credit policies to minimize kredit yang ketat guna menekan potensi piutang bermasalah. the potential for non-performing receivables. In addition, Di samping itu, kegiatan penagihan menjadi salah satu elemen collection activities play an important role in maintaining penting dalam menjaga tingkat kolektibilitas yang sehat. healthy collectability levels. Sebagai bentuk pengembangan usaha, Hexa Finance As part of its business development efforts, Hexa Finance memperluas segmen layanannya melalui sewa operasi. has expanded its service segment through operating leases. Skema ini memungkinkan pelanggan untuk menggunakan This scheme allows customers to utilize company-owned aset milik perusahaan dalam jangka waktu tertentu tanpa assets for a specified period without assuming ownership harus menanggung beban kepemilikan. Meski demikian, responsibilities. Nevertheless, ownership of the assets remains kepemilikan aset tetap berada pada perusahaan, dan pelanggan with the company, while customers make periodic payments melakukan pembayaran secara berkala atas penggunaannya. for their use. The implementation of operating leases is carried Pelaksanaan sewa operasi ini sesuai dengan ketentuan POJK out in accordance with POJK No. 35 of 2018, provided that it No. 35 Tahun 2018, selama tidak bertentangan dengan does not conflict with applicable regulations. This model offers regulasi yang berlaku. Model ini memberikan fleksibilitas bagi flexibility for customers while generating a stable source of pelanggan sekaligus menciptakan arus pendapatan yang stabil income for PT Hexa Finance Indonesia. bagi PT Hexa Finance Indonesia. Sebagai perusahaan pembiayaan yang melayani captive As a financing company serving the captive market of market dari produk-produk Perseroan, PT Hexa Finance the Company's products, PT Hexa Finance Indonesia has Indonesia memiliki potensi besar untuk terus berkembang dan significant potential to continue growing and expanding its memperluas bisnisnya di masa mendatang. business in the future. PT Hexindo Adiperkasa Tbk 82 Laporan Tahunan & Laporan Keberlanjutan 2025
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Lembaga dan Profesi Penunjang
Supporting Institution and Professionals
Akuntan Publik dan Kantor Akuntan Publik
Public Accountant and Public Accountant Firm
Periode Jasa Biaya Jasa
Penugasan Akuntan Publik Kantor Akuntan Publik Service (Rp juta)
Assignment Public Accountant Public Accounting Firm Nonaudit Services Fee
Period Audit (Rp million)
Non-Audit
FY2025 Daniel Amdhani KAP Purwanto Susanti dan Surja Laporan Jasa penanganan 2.005,0
Judistira Reg. No: (dahulu bernama Kantor Akuntan Publik Keuangan kontrol independen
AP.1810 Purwantono, Sungkoro & Surja) Perusahaan melalui sistem Japanese
The Company’s Sarbanes-Oxley (J-SOX).
Gedung Bursa Efek Indonesia, Tower 2, Financial Independent control
Lantai 7. Jl. Jend. Sudirman Kav. 52-53, Statement handling services through
Jakarta, 12190. the Japanese Sarbanes-
Tel: +62 21 5289 5000 Oxley (J-SOX) system.
Tel: +62 21 5289 4100
FY2024 Daniel Amdhani KAP Purwantono, Sungkoro & Surja (Ernst 1.685,0
Judistira Reg. No: & Young)
AP.1810
Gedung Bursa Efek Indonesia, Tower 2,
FY2023 Benediktio Salim 1.533,8
Lantai 7. Jl. Jend. Sudirman Kav. 52-53,
Reg. No: AP.1561
Jakarta, 12190.
FY2022 Benediktio Salim Tel: +62 21 5289 5000 1.481,3
Reg. No: AP.1561 Tel: +62 21 5289 4100
FY2021 Benediktio Salim 1.481,3
Reg. No: AP.1561
Biro Administrasi Efek
Securities Administration Bureau
PT Raya Saham Registra
Gedung Plaza Sentral lantai 2
Alamat
Jl. Jend. Sudirman Kav. 47-48, Jakarta 12930
Address
Tel: +62 21 2525666
Periode Penugasan
FY2025
Assignment Period
Pencatatan Daftar Pemegang Saham (DPS) dan pencatatan atas perubahan-perubahan pada DPS atas nama Perseroan serta
Jasa yang Diberikan jasa administrasi saham di pasar sekunder yang terdaftar di Bursa Efek Indonesia.
Services Provided Registration of the Shareholders Register (DPS) and the recording of any changes to the DPS on behalf of the Company, as well as share
administration services in the secondary market listed on the Indonesia Stock Exchange.
Biaya Jasa (Rp juta)
39,0
Service Fee (Rp million)
Notaris
Notary
Gatot Widodo, S.E., S.H., M.Kn,
Alamat Jl. Cikampek No.7, Menteng, Jakarta Pusat, Kode Pos 10310
Address Tel: 021-21238054, 0898 1392066
Periode Penugasan
FY2025
Assignment Period
Jasa yang Diberikan Jasa kenotariatan untuk pembuatan akta RUPS Tahunan PT Hexindo Adiperkasa Tbk tahun buku 2024.
Services Provided Notarial services for the preparation of the deed of the AGMS for the fiscal year 2024.
Biaya Jasa (Rp juta)
19,98
Service Fee (Rp million)
2025 Annual Report & Sustainability Report 83 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Situs Web Perusahaan The Company’s Website Perseroan mengelola situs www.hexindo-tbk.co.id dalam The Company manages www.hexindo-tbk.co.id in both Bahasa Indonesia dan Inggris sebagai sarana penyampaian Indonesian and English as a means of providing information to informasi kepada publik dan pemangku kepentingan. the public and stakeholders. The management of the Company's Pengelolaan situs web Perseroan telah memenuhi kewajiban website complies with the information disclosure requirements penyampaian informasi sesuai dengan Pasal 6 POJK No. 8/ stipulated in Article 6 of POJK No. 8/POJK.04/2015, which POJK.04/2015, yang mewajibkan Emiten atau Perusahaan requires Issuers or Public Companies to provide: Publik untuk memuat: 1. Informasi Umum Emiten atau Perusahaan Publik; 1. General Information on the Issuer or Public Company; 2. Informasi bagi Pemodal atau Investor; 2. Information for Investors; 3. Informasi Tata Kelola Perusahaan; serta 3. Corporate Governance Information; and 4. Informasi Tanggung Jawab Sosial Perusahaan. 4. Corporate Social Responsibility Information. Adapun informasi yang tersedia dalam situs web Perseroan The information available on the Company's website is as adalah sebagai berikut: follows: PT Hexindo Adiperkasa Tbk 84 Laporan Tahunan & Laporan Keberlanjutan 2025
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01 02 03
Beranda Produk Suku Cadang
Home Products Parts
Menyajikan navigasi utama ke berbagai bagian Menampilkan beragam jenis produk alat berat Berisi informasi mengenai berbagai komponen
penting, seperti Produk, Suku Cadang, Layanan Perseroan, yaitu Mini Excavators, Medium suku cadang, yaitu Lubricants, Filters,
& Dukungan, Perusahaan, Hubungi Kami, Excavators, Large Excavators, Wheel Loaders, Undercarriage, Hitachi O-Ring Kit for Control
Pencari Cabang, Majalah Alat Berat, dan Lebih Rigid Dump Trucks, BELL Articulated Dump Valve, Ground Engaging Tools (GET), Hexindo
Lanjut. Trucks, Camino - Tandem Road Roller, Dynapac Parts, Seal Kit, dan Komponen Remanufakturing
Provides primary navigation to various key sections, - Single Drum Roller, Foton - Heavy Duty Truck, Hitachi.
including Products, Parts, Service & Support, Morooka - Carrier Dump, Attachment, Industry This section provides information on various spare
Company, Contact Us, Branch Locator, Alat Berat Solutions, dan Used Equipment. part components, including Lubricants, Filters,
Magazine, and Find More. This section showcases the Company’s diverse range Undercarriage, O-Ring Kit for Control Valve,
of heavy equipment products, which include Mini Ground Engaging Tools (GET), Hexindo Parts, Seal
Excavators, Medium Excavators, Large Excavators, Kit, and Remanufactured Components.
Wheel Loaders, Backhoe Loaders, Rigid Dump
Trucks, BELL Articulated Dump Trucks, Camino
- Tandem Road Roller, Dynapac - Single Drum
Roller, Foton - Heavy Duty Truck, Morooka -
Carrier Dump, Attachment, Machine Application,
Industry Solutions, and Used Equipment.
04 05 06
Layanan & Dukungan Perusahaan Hubungi Kami
Service & Support Company Contact Us
Menyediakan layanan dan dukungan bagi Memuat informasi lengkap seputar Perseroan, Menyediakan akses komunikasi untuk berbagai
pelanggan, seperti ConSite dan Wenco. antara lain Tentang Kami, Manajemen, kebutuhan, seperti Peralatan Baru, Layanan
Providing services and support to customers, such Hubungan Investor, Jaringan Global, Karier, & Dukungan, Peralatan Bekas, Suku Cadang,
as ConSite and Wenco. Siaran Pers, Tata Kelola Perusahaan, Tanggung Pertanyaan umum, dan Whistleblowing System.
Jawab Sosial Perusahaan, Pengumuman Providing communication access for various needs,
Perusahaan, dan Mengapa HCM. including New Equipment, Service & Support,
Contains comprehensive information about the Used Equipment, Parts, General Inquiry, and
Company, including About Us, Management, Whistleblowing System.
Investor Relations, Global Network, Careers, Press
Release, Corporate Governance, Corporate Social
Responsibility, Corporate Announcement, and
Why HCM.
07 08 09
Pencari Cabang Alat Berat Lebih Lanjut
Branch Locator Heavy Equipment Find More
Fitur yang memudahkan untuk menemukan Media elektronik yang diterbitkan sejak 2016 Menyediakan akses komunikasi untuk berbagai
lokasi cabang terdekat. sebagai informasi bagi pemilik, operator, dan kebutuhan, seperti Peralatan Baru, Layanan
A feature that facilitates finding the nearest branch pelanggan Perseroan agar mudah memperoleh & Dukungan, Peralatan Bekas, Suku Cadang,
location. informasi seputar Perusahaan, serta produk dan Pertanyaan umum, dan Whistleblowing System.
layanan terkini dari Hexindo. Providing communication access for various needs,
An electronic media publication launched in 2016, including New Equipment, Service & Support,
serving as an information source for the Company’s Used Equipment, Parts, General Inquiry, and
owners, operators, and customers. It aims to Whistleblowing System.
facilitate access to information about the Company,
as well as the latest products and services offered by
Hexindo.
2025 Annual Report & Sustainability Report 85 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis PT Hexindo Adiperkasa Tbk 86 Laporan Tahunan & Laporan Keberlanjutan 2025
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Analisa dan
Pembahasan
Manajemen
Management
Discussion and
Analysis
2025 Annual Report & Sustainability Report 87 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Tinjauan Ekonomi dan Industri Economic and Industry Overview KONDISI PEREKONOMIAN GLOBAL GLOBAL ECONOMIC CONDITIONS Perekonomian global sepanjang tahun 2025 bergerak Throughout 2025, the global economy operated under dalam bayang-bayang ketidakpastian yang tinggi, seiring considerable uncertainty as the world adapted to a landscape dunia beradaptasi dengan lanskap yang ditandai oleh marked by intensifying protectionism and trade fragmentation. menguatnya proteksionisme dan fragmentasi perdagangan. Trade tensions escalated sharply after the United States imposed Ketegangan dagang meningkat tajam setelah Amerika Serikat broad-based import tariffs in early April 2025, triggering memberlakukan tarif impor secara luas pada awal April volatility in global financial markets and dampening the pace 2025, yang memicu volatilitas pasar keuangan global dan of recovery. The International Monetary Fund (IMF) projected menahan laju pemulihan. Dana Moneter Internasional (IMF) global economic growth to slow from 3.3% in 2024 to 3.2% memproyeksikan pertumbuhan ekonomi global melambat in 2025 and 3.1% in 2026, with advanced economies growing dari 3,3% pada 2024 menjadi 3,2% pada 2025 dan 3,1% pada at around 1.5% and emerging economies slightly above 4%. 2026, dengan negara maju tumbuh di kisaran 1,5% dan negara Global inflation generally continued to decline, although it berkembang sedikit di atas 4%. Inflasi global secara umum remained above target in a number of countries, particularly terus menurun, meski tetap berada di atas target di sejumlah the United States. negara, terutama Amerika Serikat. Di tengah tekanan tersebut, perekonomian dunia menunjukkan Amid these pressures, the global economy demonstrated ketahanan yang relatif lebih baik dari perkiraan awal tahun. resilience that was relatively better than initial-year IMF sempat merevisi ke atas proyeksi pertumbuhan global expectations. The IMF subsequently revised its global growth menjadi 3,0% pada pertengahan 2025, didukung oleh front- projection upward to 3.0% in mid-2025, supported by front- loading menjelang pemberlakuan tarif, tarif efektif yang lebih loading ahead of tariff implementation, effective tariff rates rendah dari kekhawatiran awal, kondisi keuangan yang lebih lower than initially feared, looser financial conditions including longgar termasuk pelemahan dolar AS, serta ekspansi fiskal di a weaker US dollar, and fiscal expansion in a number of sejumlah negara. Meskipun demikian, berbagai risiko masih countries. Nonetheless, risks remained tilted to the downside. cenderung mengarah pada pelemahan. Ketidakpastian yang Prolonged uncertainty, escalating protectionist policies, berkepanjangan, eskalasi kebijakan proteksionis, kerentanan fiscal vulnerabilities, and the potential for financial market fiskal, serta potensi koreksi pasar keuangan termasuk penilaian corrections — including elevated technology stock valuations saham teknologi yang tinggi seiring lonjakan investasi amid surging artificial intelligence investment — continued to kecerdasan buatan menjadi sumber kerawanan bagi stabilitas pose risks to global economic stability. Persistent geopolitical ekonomi global. Ketegangan geopolitik yang berlarut, termasuk tensions, including conflicts in the Middle East and Eastern konflik di Timur Tengah dan Eropa Timur, turut menambah Europe, further added pressure to commodity prices and tekanan pada harga komoditas dan arus perdagangan dunia. global trade flows. KONDISI PEREKONOMIAN INDONESIA INDONESIA'S ECONOMIC CONDITIONS Di tengah ketidakpastian ekonomi global yang masih Amid ongoing global economic uncertainty, Indonesia's berlangsung, perekonomian Indonesia tetap menunjukkan economy continued to demonstrate resilience and maintained resiliensi dan mampu mempertahankan momentum its growth momentum. According to data from Statistics pertumbuhan. Berdasarkan data Badan Pusat Statistik (BPS), Indonesia (BPS), Indonesia's economy grew by 5.11% (c-to-c) ekonomi Indonesia pada tahun 2025 tumbuh sebesar 5,11% in 2025, an improvement from 5.03% growth in the previous (c-to-c), meningkat dibandingkan pertumbuhan sebesar year. This performance was supported by fourth-quarter 2025 5,03% pada tahun sebelumnya. Kinerja tersebut didukung oleh economic growth of 5.39% (yoy), the highest quarterly growth pertumbuhan ekonomi pada triwulan IV-2025 yang mencapai since the end of the Covid-19 pandemic period. Meanwhile, 5,39% (yoy), menjadi pertumbuhan triwulanan tertinggi growth in the first through third quarters was recorded at sejak berakhirnya periode pandemi Covid-19. Sementara 4.87%, 5.12%, and 5.04%, respectively. Although slightly below itu, pertumbuhan pada triwulan I hingga III masing-masing the 2025 State Budget (APBN) target of 5.2%, this achievement PT Hexindo Adiperkasa Tbk 88 Laporan Tahunan & Laporan Keberlanjutan 2025
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tercatat sebesar 4,87%, 5,12%, dan 5,04%. Meskipun sedikit reflects the resilience of the national economy amid various
berada di bawah target APBN 2025 sebesar 5,2%, capaian external challenges.
tersebut mencerminkan daya tahan ekonomi nasional di
tengah berbagai tantangan eksternal.
Dari sisi pengeluaran, konsumsi rumah tangga tetap menjadi From the expenditure side, household consumption remained
kontributor utama pertumbuhan ekonomi, didukung the main contributor to economic growth, supported by
oleh peningkatan investasi dan kinerja ekspor yang solid. increased investment and solid export performance. The
Komponen ekspor barang dan jasa mencatatkan pertumbuhan export of goods and services component recorded the highest
tertinggi sebesar 7,03% sepanjang tahun 2025, mencerminkan growth at 7.03% throughout 2025, reflecting the continued
daya saing produk Indonesia di pasar global yang tetap terjaga. competitiveness of Indonesian products in the global market.
Sementara itu, investasi terus meningkat seiring berlanjutnya Meanwhile, investment continued to rise in line with the
pembangunan Ibu Kota Nusantara (IKN), pelaksanaan berbagai ongoing development of the Nusantara Capital City (IKN), the
Proyek Strategis Nasional (PSN), serta implementasi kebijakan implementation of various National Strategic Projects (PSN),
stimulus yang mendorong aktivitas ekonomi domestik pada and stimulus policies that boosted domestic economic activity
paruh kedua tahun. Secara keseluruhan, Produk Domestik in the second half of the year. Overall, Indonesia's Gross
Bruto (PDB) Indonesia atas dasar harga berlaku pada tahun Domestic Product (GDP) at current prices reached Rp23,821.1
2025 mencapai Rp23.821,1 triliun. trillion in 2025.
Di sisi lain, pertumbuhan ekonomi yang relatif kuat belum On the other hand, relatively strong economic growth has
terjadi secara merata di seluruh sektor usaha. Meskipun not occurred evenly across all business sectors. While most
sebagian besar lapangan usaha mencatatkan pertumbuhan sectors recorded positive growth, the mining sector contracted
positif, sektor pertambangan mengalami kontraksi sepanjang throughout 2025. This condition is one of the factors influencing
tahun 2025. Kondisi ini menjadi salah satu faktor yang the dynamics of the national heavy equipment market, given
memengaruhi dinamika pasar alat berat nasional, mengingat that the mining sector is one of the main segments contributing
sektor pertambangan merupakan salah satu segmen utama to heavy equipment demand in Indonesia. Nonetheless,
yang berkontribusi terhadap permintaan alat berat di continued investment activity in infrastructure, construction,
Indonesia. Meski demikian, keberlanjutan aktivitas investasi di and various other productive sectors continues to open growth
sektor infrastruktur, konstruksi, dan berbagai sektor produktif opportunities for the heavy equipment industry as a whole.
lainnya tetap membuka peluang pertumbuhan bagi industri
alat berat secara keseluruhan.
TINJAUAN INDUSTRI PENGGUNA ALAT BERAT OVERVIEW OF HEAVY EQUIPMENT END-USER
INDUSTRIES
Industri alat berat di Indonesia tetap memiliki peran strategis The heavy equipment industry in Indonesia continues to play
dalam mendukung aktivitas sektor-sektor ekonomi utama, a strategic role in supporting the activities of key economic
khususnya pertambangan, konstruksi, perkebunan, dan sectors, particularly mining, construction, plantations, and
kehutanan. Sepanjang tahun 2025, permintaan alat berat forestry. Throughout 2025, heavy equipment demand showed
menunjukkan dinamika yang beragam di setiap sektor varied dynamics across end-user sectors. Weakening activity
pengguna. Pelemahan aktivitas pada sektor pertambangan in the mining sector due to declining commodity prices led to
akibat penurunan harga komoditas mendorong perlambatan a slowdown in demand in that segment, though this was partly
permintaan di segmen tersebut, namun kondisi ini sebagian offset by growing heavy equipment needs in the agribusiness
diimbangi oleh pertumbuhan kebutuhan alat berat pada sektor and forestry sectors as well as continued infrastructure
agrobisnis, kehutanan, dan pembangunan infrastruktur yang development.
tetap berjalan.
Sektor pertambangan masih menjadi salah satu pasar terbesar The mining sector remains one of the largest markets for the
bagi industri alat berat nasional. Namun, sepanjang tahun 2025 national heavy equipment industry. However, throughout
sektor ini menghadapi tantangan akibat melemahnya harga 2025 this sector faced challenges due to weakening prices
sejumlah komoditas, terutama batu bara. Produksi batu bara for a number of commodities, particularly coal. National
nasional tercatat sekitar 790 juta ton, menurun dibandingkan coal production was recorded at approximately 790 million
2025 Annual Report & Sustainability Report 89 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis realisasi tahun sebelumnya yang mencapai 836 juta ton. tons, a decrease from the previous year's realization of 836 Penurunan volume produksi tersebut turut memengaruhi million tons. This decline in production volume affected the aktivitas operasional dan belanja modal sejumlah pelaku operational activities and capital expenditure of a number of usaha pertambangan, sehingga berdampak pada permintaan mining companies, thereby impacting demand for both new alat berat baru maupun penggantian unit. Meski demikian, heavy equipment units and replacement units. Nevertheless, kebutuhan terhadap alat berat untuk mendukung kegiatan demand for heavy equipment to support mining operations operasional tambang tetap terjaga, terutama pada perusahaan- remained steady, particularly among companies with stable perusahaan dengan tingkat produksi yang stabil dan kontrak production levels and long-term contracts. jangka panjang. Di sektor konstruksi, permintaan alat berat tetap didukung In the construction sector, heavy equipment demand continued oleh keberlanjutan pembangunan infrastruktur nasional. to be supported by the ongoing development of national Pertumbuhan sektor konstruksi yang tetap positif sepanjang infrastructure. The construction sector's continued positive tahun mencerminkan berlanjutnya aktivitas pembangunan growth throughout the year reflects the continuation of various berbagai proyek strategis, termasuk infrastruktur konektivitas, strategic projects, including connectivity infrastructure, kawasan industri, fasilitas energi, serta proyek pembangunan industrial estates, energy facilities, and the development of the Ibu Kota Nusantara (IKN). Dukungan belanja pemerintah Nusantara Capital City (IKN). Government spending support pada sektor pekerjaan umum dan infrastruktur turut menjaga for public works and infrastructure also sustained demand kebutuhan terhadap berbagai jenis alat berat, seperti excavator, for various types of heavy equipment, such as excavators, wheel loader, dan peralatan konstruksi lainnya yang digunakan wheel loaders, and other construction equipment used in dalam pembangunan dan pemeliharaan infrastruktur. infrastructure development and maintenance. Sektor perkebunan, khususnya kelapa sawit, juga terus menjadi The plantation sector, particularly palm oil, also continues salah satu kontributor penting terhadap permintaan alat berat. to be an important contributor to heavy equipment demand. Peningkatan produksi minyak sawit mentah (CPO) pada tahun The increase in crude palm oil (CPO) production in 2025 2025 mencerminkan tetap kuatnya aktivitas operasional dan reflects continued strong operational activity and plantation pengembangan lahan perkebunan. Selain itu, implementasi land development. In addition, the implementation of the kebijakan mandatori biodiesel B40 sebagai bagian dari strategi mandatory B40 biodiesel policy as part of the national energy ketahanan energi nasional semakin memperkuat prospek security strategy further strengthens the long-term prospects industri sawit dalam jangka panjang. Kebijakan tersebut of the palm oil industry. This policy is expected to increase diperkirakan akan meningkatkan kebutuhan bahan baku domestic raw material requirements and encourage investment domestik dan mendorong investasi di sektor perkebunan, in the plantation sector, which in turn has the potential to yang pada gilirannya berpotensi mendukung permintaan alat support heavy equipment demand for land clearing, plantation berat untuk kegiatan pembukaan lahan, pemeliharaan kebun, maintenance, and operational logistics management. maupun pengelolaan logistik operasional. Sementara itu, sektor kehutanan tetap menjadi pasar yang Meanwhile, the forestry sector remains an important market penting bagi industri alat berat, terutama melalui aktivitas for the heavy equipment industry, particularly through the pengelolaan Hutan Tanaman Industri (HTI) dan industri management of Industrial Plantation Forests (HTI) and the pulp serta kertas. Indonesia terus mempertahankan posisinya pulp and paper industry. Indonesia continues to maintain its sebagai salah satu produsen pulp dan kertas utama di dunia, position as one of the world's leading pulp and paper producers, didukung oleh ketersediaan bahan baku yang kompetitif supported by the availability of competitive raw materials and dan produktivitas hutan tanaman yang tinggi. Beroperasinya high plantation forest productivity. The operation of new fasilitas produksi baru serta berlanjutnya pengembangan production facilities and continued development of HTI areas kawasan HTI turut menjaga kebutuhan terhadap alat berat have sustained demand for heavy equipment used in planting, yang digunakan dalam kegiatan penanaman, pemanenan, harvesting, timber transportation, and the construction of pengangkutan kayu, dan pembangunan infrastruktur supporting infrastructure. pendukung. PT Hexindo Adiperkasa Tbk 90 Laporan Tahunan & Laporan Keberlanjutan 2025
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KINERJA INDUSTRI ALAT BERAT HEAVY EQUIPMENT INDUSTRY PERFORMANCE
Setelah mengalami perlambatan dalam beberapa tahun After experiencing a slowdown in recent years, the national
terakhir, industri alat berat nasional mulai menunjukkan heavy equipment industry began showing signs of recovery in
tanda-tanda pemulihan pada tahun 2025. Berdasarkan 2025. According to data from the Indonesian Heavy Equipment
data Himpunan Industri Alat Berat Indonesia (Hinabi), Industry Association (Hinabi), national heavy equipment
produksi alat berat nasional mencapai 8.693 unit, meningkat production reached 8,693 units, an increase from 7,022 units
dibandingkan realisasi tahun 2024 yang sebesar 7.022 unit. in 2024. This increase reflects improving domestic heavy
Peningkatan tersebut mencerminkan membaiknya aktivitas equipment manufacturing activity amid a market environment
manufaktur alat berat domestik di tengah kondisi pasar yang still marked by various challenges. Production throughout
masih diwarnai berbagai tantangan. Produksi sepanjang the year was dominated by hydraulic excavators, followed by
tahun didominasi oleh hydraulic excavator, diikuti bulldozer, bulldozers, dump trucks, compactors, pneumatic tire rollers,
dump truck, compactor, pneumatic tire roller, road stabilizer, road stabilizers, and graders. This performance further
dan grader. Kinerja ini turut memperkuat posisi Indonesia strengthens Indonesia's position as one of the largest heavy
sebagai salah satu pasar dan basis produksi alat berat terbesar equipment markets and production bases in the ASEAN region.
di kawasan ASEAN.
Di sisi permintaan, industri alat berat mengalami perubahan On the demand side, the heavy equipment industry
struktur pasar yang cukup signifikan. Jika pada tahun-tahun experienced a fairly significant shift in market structure.
sebelumnya sektor pertambangan menjadi penggerak utama Whereas in previous years the mining sector was the main
permintaan, pada tahun 2025 kontribusi terbesar justru berasal driver of demand, in 2025 the largest contribution instead
dari sektor agrobisnis dan kehutanan. Pergeseran ini terjadi came from the agribusiness and forestry sectors. This shift
seiring melemahnya aktivitas investasi dan belanja modal di occurred as investment activity and capital expenditure in
sektor pertambangan akibat penurunan harga batu bara dan the mining sector weakened due to declining coal and other
komoditas lainnya. Sebaliknya, aktivitas operasional yang commodity prices. Conversely, continued high operational
tetap tinggi di sektor perkebunan dan kehutanan mendorong activity in the plantation and forestry sectors drove increased
peningkatan kebutuhan alat berat untuk mendukung demand for heavy equipment to support productivity and land
produktivitas dan pengelolaan lahan. management.
Sementara itu, sektor konstruksi tetap memberikan kontribusi Meanwhile, the construction sector continued to provide a
yang stabil terhadap permintaan alat berat, didukung oleh stable contribution to heavy equipment demand, supported
berlanjutnya pembangunan infrastruktur nasional dan by the continuation of national infrastructure development
berbagai proyek strategis di sejumlah wilayah. Diversifikasi and various strategic projects across a number of regions. This
sumber permintaan dari berbagai sektor pengguna tersebut diversification of demand sources across different end-user
menjadi faktor penting dalam menjaga ketahanan industri alat sectors is an important factor in maintaining the resilience of
berat nasional di tengah dinamika siklus komoditas. the national heavy equipment industry amid commodity cycle
dynamics.
Dari sisi pasar, Perhimpunan Agen Tunggal Alat Berat In terms of market outlook, the Indonesian Heavy Equipment
Indonesia (PAABI) memperkirakan penjualan alat berat Distributors Association (PAABI) estimates that national new
baru nasional pada tahun 2025 mencapai sekitar 23.000 unit. heavy equipment sales reached approximately 23,000 units
Meskipun masih sedikit lebih rendah dibandingkan tahun in 2025. Although still slightly lower than the previous year,
sebelumnya, prospek industri tetap positif seiring ekspektasi the industry outlook remains positive amid expectations of
membaiknya aktivitas ekonomi dan investasi pada berbagai improving economic activity and investment across various
sektor pengguna. Dengan fundamental permintaan yang end-user sectors. With demand fundamentals remaining
tetap terjaga serta dukungan pembangunan nasional yang sound and continued support from national development, the
berkelanjutan, industri alat berat diperkirakan memiliki heavy equipment industry is expected to have the opportunity
peluang untuk kembali mencatatkan pertumbuhan yang lebih to record stronger growth in the years ahead.
kuat pada tahun-tahun mendatang.
2025 Annual Report & Sustainability Report 91 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Tinjauan Operasi Per Segmen Usaha
Operational Overview by Business Segment
Pembahasan tinjauan per segmen usaha pada Laporan Tahunan The discussion of the business segment overview in this
ini disajikan sesuai dengan pembagian segmen yang tercantum Annual Report is presented in accordance with the segment
dalam Laporan Keuangan Perseroan. Untuk tujuan manajemen, classification set out in the Company's Financial Statements.
Perseroan dibagi menjadi dua segmen operasi berdasarkan For management purposes, the Company is divided into
usaha dan geografis yang dikelola secara independen oleh two operating segments based on business and geography,
masing-masing pengelola segmen yang bertanggung jawab atas each managed independently by its respective segment
kinerja dari masing-masing segmen. Segmen usaha Perseroan manager who is responsible for that segment's performance.
terdiri dari penjualan alat berat, jasa penyewaan alat berat, The Company's business segments consist of sales of heavy
penjualan suku cadang serta jasa pemeliharaan dan perbaikan. equipment, rental of heavy equipment, sales of spare parts,
Sedangkan berdasarkan segmen geografis terdiri dari segmen and repair and maintenance services. Based on geographic
Pulau Jawa dan segmen Luar Pulau Jawa. segments, the Company is divided into the Java segment and
the Outside Java segment.
Sumber Pendapatan dan Kontribusinya terhadap Total Pendapatan Perseroan
Sources of Revenue and Contribution to Total Company Revenue
Kenaikan (Penurunan)
FY2025 FY2024 FY2024-FY2025
Increase (Decrease)
Pendapatan FY2024-FY2025
Revenue
Jumlah Kontribusi Jumlah Kontribusi Persentase
Nominal
Total Contribution Total Contribution Percentage
USD % USD % USD %
Penjualan Alat Berat
339.218.927 65,8 317.693.512 60,8 21.525.415 6,8
Sales of Heavy Equipment
Jasa Penyewaan Alat Berat
9.696.415 1,9 14.672.997 2,8 (4.976.582) (33,9)
Rental of Heavy Equipment
Penjualan Suku Cadang
83.507.421 16,2 107.930.829 20,6 (24.423.408) (22,6)
Sales of Spare Parts
Jasa Pemeliharaan dan Perbaikan
83.000.454 16,1 82.417.500 15,8 582.954 0,7
Repair and Maintenance Service
Jumlah
515.423.217 100,0 522.714.838 100,0 (7.291.621) (1,4)
Total
16,1% 15,8%
Penjualan Alat Berat
Sales of Heavy Equipment
Jasa Penyewaan Alat Berat
Rental of Heavy Equipment
16,2% FY2025 65,8% 20,6% FY2024 60,8% Penjualan Suku Cadang
Sales of Spare Parts
Jasa Pemeliharaan dan Perbaikan
1,9% Repair and Maintenance Service
2,8%
Dari tabel dan bagan di atas, dapat dilihat bahwa pendapatan From the table and chart above, it can be seen that revenue
dari penjualan alat berat berkontribusi paling besar terhadap from heavy equipment sales contributed the largest share to the
pendapatan Perseroan di tahun 2025 yakni sebesar 65,8%. Company's revenue in 2025, at 65.8%. The business activities
Berikut disampaikan kegiatan usaha dan pencapaian kinerja and performance achievements of each business segment are
dari masing-masing segmen usaha. presented below.
PT Hexindo Adiperkasa Tbk 92 Laporan Tahunan & Laporan Keberlanjutan 2025
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PENJUALAN ALAT BERAT SALES OF HEAVY EQUIPMENT
Salah satu kegiatan usaha yang sekaligus menjadi kontributor Sales of heavy equipment is one of the Company's business
utama pendapatan Hexindo adalah penjualan alat berat. activities and, at the same time, its primary revenue
Dalam menjalankan kegiatan usahanya, segmen usaha ini contributor. In carrying out this business, the segment sells a
melakukan penjualan berbagai produk alat berat. Jenis produk variety of heavy equipment products. The types of products
yang dijual meliputi Excavator 6-ton ke atas, Mini Excavator, sold include Excavators of 6-tons and above, Mini Excavators,
Wheel Loader, Rigid Dump Truck (RDT), Articulated Dump Wheel Loaders, Rigid Dump Trucks (RDT), Articulated Dump
Truck (ADT), Heavy Duty Truck, Road Roller, Carrier Dump, Trucks (ADT), Heavy Duty Trucks, Road Rollers, Carrier
dan attachment.. Konsumen dari produk tersebut berasal dari Dumps, and attachments. Customers of these products come
sektor pertambangan, konstruksi, forestry, dan agrobisnis. from the mining, construction, forestry, and agribusiness
Untuk dapat menjangkau pasar yang lebih luas, Perseroan sectors. To reach a wider market, the Company continues to
berupaya untuk terus memperluas lini produk (product line pursue product line extension with new products that bring
extension) dengan produk-produk baru yang menghadirkan various innovations to meet customer needs.
berbagai inovasi untuk memenuhi kebutuhan pelanggan.
Kinerja Tahun Buku 2025 Fiscal Year 2025 Performance
Kinerja Segmen Penjualan Seluruh Jenis Alat Berat Berdasarkan Produk
Sales Segment Performance of All Heavy Equipment by Product
Kenaikan (Penurunan)
Penjualan FY2024-FY2025
Sales Increase (Decrease)
Jenis Alat Berat FY2024-FY2025
Heavy Equipment Type
FY2025 FY2024 Persentase
Unit Percentage
(Unit) (Unit) (%)
Mini Excavator 243 249 (6) (2,4)
Mid Excavator > 6T incl. mining excavator 3.164 2.597 567 21,8
Wheel Loader 42 37 5 13,5
Rigid Dump Truck (HITACHI) 0 0 0 0,0 -
Articulated Dump Truck (BELL) 0 3 (3) (100,0)
Foton Dump Truck 384 397 (13) (3,3)
Dynapac Soil Roller 8 29 (21) (72,4)
Morooka Carrier Dump 23 21 2 9,5
Waratah Harvester 0 0 0 0,0 -
BX 100 Backhoe Loader 16 0 16
Jumlah
3.880 3.333 547 16,4
Total
Kinerja Segmen Penjualan Mid Excavator > 6 T (Including Mining Excavator) Berdasarkan Sektor Pengguna
Sales Performance of the Mid Excavator > 6 T (Including Mining Excavator) Segment by End-User Sector
Kenaikan (Penurunan)
Penjualan FY2024-FY2025
Penjualan Alat Berat Berdasarkan Sektor Sales Increase (Decrease)
Pengguna FY2024-FY2025
Heavy Equipment Sales by End-User Sector Persentase
FY2025 FY2024
Unit Percentage
(Unit) (Unit) (%)
Agrobisnis
1.409 1.022 387 37,9
Agribusiness
Kehutanan
528 542 (14) (2,6)
Forestry
Konstruksi
544 563 -19 (3,4)
Construction
2025 Annual Report & Sustainability Report 93 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Kenaikan (Penurunan)
Penjualan FY2024-FY2025
Penjualan Alat Berat Berdasarkan Sektor Sales Increase (Decrease)
Pengguna FY2024-FY2025
Heavy Equipment Sales by End-User Sector Persentase
FY2025 FY2024
Unit Percentage
(Unit) (Unit) (%)
Pertambangan
299 326 (27) (8,3)
Mining
Lainnya
384 144 240 166,7
Others
Jumlah
3.164 2.597 567 21,8
Total
Sepanjang tahun buku 2025, Perseroan berhasil melakukan During fiscal year 2025, the Company successfully sold a total
penjualan sejumlah 3.164 Ekskavator. Jumlah ini mengalami of 3,164 excavators. This represented an increase from the
peningkatan dari tahun sebelumnya yang sebanyak 2.597 unit. previous year, when sales reached 2,597 units.
Profitabilitas Tahun Buku 2025 Fiscal Year 2025 Profitability
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Penjualan Alat Berat Satuan FY2024-FY2025
FY2025 FY2024
Heavy Equipment Type Unit
Persentase
Nominal Percentage
(%)
Penghasilan
USD 339.218.927 317.693.512 21.525.415 6,8
Revenues
Beban Pokok Penghasilan
USD 313.015.197 290.753.433 22.261.764 7,7
Cost of Revenues
Laba Bruto
USD 26.203.730 26.940.079 (736.349) (2,7)
Gross Profit
Marjin Laba Bruto
% 7,7% 8,5% - -
Gross Profit Margin
Segmen penjualan alat berat tetap menjadi kontributor utama The heavy equipment sales segment remained the Company's
pendapatan Perseroan pada tahun buku 2025 dengan kontribusi primary revenue contributor in fiscal year 2025, accounting
sebesar 65,8% dari total pendapatan, meningkat dibandingkan for 65.8% of total revenue, up from 60.8% in the previous year.
60,8% pada tahun sebelumnya. Pendapatan segmen ini tumbuh Revenue from this segment grew by 6.8% to USD339.2 million,
6,8% menjadi USD339,2 juta, didukung oleh membaiknya supported by improving heavy equipment demand across
permintaan alat berat di berbagai sektor pengguna. Meski various end-user sectors. Nevertheless, an increase in cost of
demikian, kenaikan beban pokok penghasilan yang lebih tinggi revenues that outpaced revenue growth caused gross profit to
dibandingkan pertumbuhan pendapatan menyebabkan laba decline slightly to USD26.2 million, with gross profit margin
bruto turun tipis menjadi USD26,2 juta, dengan marjin laba narrowing from 8.5% to 7.7%. Despite this margin pressure,
bruto menurun dari 8,5% menjadi 7,7%. Di tengah tekanan the Company succeeded in significantly increasing the
marjin tersebut, Perseroan berhasil meningkatkan laba usaha segment's operating profit to USD15.2 million, compared to
segmen secara signifikan menjadi USD15,2 juta dibandingkan USD5.5 million in fiscal year 2024, reflecting the effectiveness
USD5,5 juta pada tahun buku 2024, mencerminkan efektivitas of operating cost management and the segment's continued
pengelolaan biaya operasional serta kuatnya peran segmen ini strength as the main driver of the Company's business growth.
sebagai penggerak utama pertumbuhan bisnis Perseroan.
Rencana Tahun Buku 2026 Fiscal Year 2026 Plan
Untuk mendorong pertumbuhan kinerja segmen penjualan To drive the growth of its heavy equipment sales segment, the
alat berat, Perseroan akan merilis beberapa produk baru Company plans to introduce several new products, including
seperti Foton light truck 4x2 for the agricultural sector, Wixim the Foton 4×2 Light Truck for the agricultural sector and Wixim
by LANDCROS dengan model wheel loader dan dozer. Selain by LANDCROS wheel loader and dozer models. In addition,
PT Hexindo Adiperkasa Tbk 94 Laporan Tahunan & Laporan Keberlanjutan 2025
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itu, Perseroan juga melakukan improvisasi terhadap berbagai the Company continues to enhance its value proposition by
jenis penawaran kepada customer. Program yang ditawarkan offering a wider range of customer-oriented solutions. These
seperti pemberian program held stock sebagai after sales service, include held stock programs as part of its after-sales services,
standby mechanic, atau full maintenance contract dengan biaya standby mechanic support, and full maintenance contracts
yang lebih terjangkau. Memperkuat kolaborasi dengan leasing at more competitive rates. The Company also continues to
untuk mendukung pendanaan. Disamping itu, Perseroan terus strengthen its collaboration with leasing companies to facilitate
mengembangkan bisnis trade-in (tukar tambah unit) sebagai customer financing. Furthermore, the Company is expanding
peluang yang mampu mendukung kinerja penjualan unit alat its trade-in business as a strategic initiative to support the
berat. growth of heavy equipment sales.
JASA PENYEWAAN ALAT BERAT RENTAL OF HEAVY EQUIPMENT
Setelah disahkan menjadi segmen usaha tersendiri melalui Following its establishment as a separate business segment
RUPS Luar Biasa di tahun 2023 lalu, segmen usaha jasa through the Extraordinary General Meeting of Shareholders
penyewaan alat berat menawarkan jasa penyewaan alat berat in 2023, the heavy equipment rental services segment offers
untuk berbagai sektor industri serta paket penyewaan alat equipment rental services to various industry sectors, as well as
berat beserta operator. rental packages that include operators.
Untuk dapat memanfaatkan peluang di tengah kondisi bisnis To capture opportunities amid challenging business conditions,
yang menantang, Perseroan menawarkan skema Rent-to-Buy the Company offers a Rent-to-Buy scheme as one solution for
sebagai salah satu solusi bagi pelanggan untuk memiliki unit customers to own Hitachi excavator units with a lighter and
excavator Hitachi dengan investasi yang lebih ringan dan more competitive investment. The Company also continues to
kompetitif. Perseroan juga terus berupaya menjalin kerja sama pursue partnerships with a number of financing companies to
dengan sejumlah perusahaan pembiayaan untuk menawarkan offer various conveniences for customers.
berbagai kemudahan bagi pelanggan.
Kinerja Tahun Buku 2025 Fiscal Year 2025 Performance
Di tengah berbagai tantangan yang dihadapi, segmen usaha Amid the various challenges encountered, the heavy equipment
jasa penyewaan alat berat terus menunjukkan pertumbuhan rental business segment continued to demonstrate growth over
dalam beberapa tahun terakhir. Pada tahun buku 2025, jumlah the past several years. In fiscal year 2025, the number of rented
unit yang disewakan mencapai 27 unit. Jumlah ini meningkat units reached 27 units, increasing from 25 units in the previous
dari tahun sebelumnya yang sebanyak 25 unit. Peningkatan ini year. This growth was primarily driven by customers' demand
terutama didorong oleh kebutuhan pelanggan akan fleksibilitas for greater operational flexibility and the optimization of heavy
operasional serta optimalisasi biaya investasi alat berat. equipment investment costs.
Profitabilitas Tahun Buku 2025 Fiscal Year 2025 Profitability
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Penyewaan Alat Berat Satuan FY2024-FY2025
FY2025 FY2024
Heavy Equipment Type Unit
Persentase
Nominal Percentage
(%)
Penghasilan
USD 9.696.415 14.672.997 (4.976.582) (33,9)
Revenues
Beban Pokok Penghasilan
USD 5.078.347 7.723.976 (2.645.629) (34,3)
Cost of Revenues
Laba Bruto
USD 4.618.068 6.949.021 (2.330.953) (33,5)
Gross Profit
Marjin Laba Bruto
% 47,6% 47,4% - -
Gross Profit Margin
2025 Annual Report & Sustainability Report 95 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Segmen jasa penyewaan alat berat mencatatkan penurunan The heavy equipment rental services segment recorded a kinerja pada tahun buku 2025, dengan pendapatan turun decline in performance in fiscal year 2025, with revenue down 33,9% menjadi USD9,7 juta dibandingkan USD14,7 juta 33.9% to USD9.7 million compared to USD14.7 million in the pada tahun sebelumnya. Sejalan dengan penurunan tersebut, previous year. In line with this decline, the segment's gross laba bruto segmen menurun menjadi USD4,6 juta. Namun profit decreased to USD4.6 million. Nevertheless, gross profit demikian, marjin laba bruto tetap terjaga pada level 47,6%, margin remained steady at 47.6%, slightly higher than 47.4% in sedikit lebih tinggi dibandingkan 47,4% pada tahun buku fiscal year 2024, making it the segment with the highest margin 2024, menjadikannya segmen dengan tingkat marjin tertinggi among all of the Company's business lines. Although revenue di antara seluruh lini usaha Perseroan. Meskipun pendapatan contracted, the segment's operating profit increased to USD4.4 mengalami kontraksi, laba usaha segmen meningkat million compared to USD3.3 million in the previous year, menjadi USD4,4 juta dibandingkan USD3,3 juta pada tahun reflecting the effectiveness of operating cost management and sebelumnya, mencerminkan efektivitas pengelolaan biaya the segment's continued strong profitability amid declining operasional dan tetap kuatnya profitabilitas segmen di tengah rental activity. penurunan aktivitas penyewaan. Rencana Tahun Buku 2026 Fiscal Year 2026 Plan Dalam kondisi ekonomi yang tidak menentu, banyak Amid uncertain economic conditions, many companies have Perusahaan yang melakukan efisiensi dan penundaan investasi adopted cost-efficiency measures and postponed investments in akan alat berat. Dengan masih tingginya kebutuhan akan alat heavy equipment. Nevertheless, the continued demand for heavy berat dalam mendukung operasional berbagai sektor serta equipment to support operations across various industries and proyek strategis nasional, hal ini justru menciptakan peluang National Strategic Projects has created new opportunities in the baru berupa bisnis penyewaan alat berat. Oleh karena itu heavy equipment rental business. Accordingly, the Company Perseroan berupaya untuk terus melakukan penetrasi pasar will continue to strengthen its market penetration by offering dengan menawarkan berbagai skema sewa alat berat yang lebih a range of more attractive and flexible heavy equipment rental menarik. schemes tailored to customers’ needs. PENJUALAN SUKU CADANG SALES OF SPARE PARTS Untuk mendukung usahanya, Perseroan juga menyediakan To support its business, the Company also provides genuine, suku cadang orisinal, aksesori, dan consumables yang warrantied, and high-quality spare parts, accessories, and berkualitas dan bergaransi sebagai bentuk layanan purna consumables as a form of after-sales service to support the jual untuk mendukung keandalan alat berat yang telah dijual reliability of heavy equipment already sold to customers. kepada pelanggan. Dengan dukungan principal, Perseroan With the support of its principals, the Company supplies telah memasok berbagai varian unit alat berat dengan berbagai a wide range of heavy equipment units with various types jenis suku cadang ke seluruh Indonesia. Perseroan telah of spare parts throughout Indonesia. The Company has an memiliki jaringan suku cadang yang luas melalui jaringan extensive spare parts network through the HCM Japan group grup HCM Jepang, hal ini dimaksudkan agar setiap kebutuhan network, ensuring that customer spare parts needs anywhere pelanggan akan suku cadang dimanapun di wilayah Indonesia in Indonesia can be met within a short period of time. The dapat terpenuhi dalam waktu yang singkat. Perseroan juga Company also has a network of representative offices and memiliki jaringan kantor perwakilan dan kantor proyek yang project offices spread across Indonesia. tersebar di seluruh Indonesia. Selain itu, sistem inventory Perseroan juga telah terhubung In addition, the Company's inventory system is also connected dengan pusat distribusi suku cadang grup HCM Jepang to the HCM Japan group's spare parts distribution center, so sehingga informasi mengenai ketersediaan, status pesanan, that information regarding availability, order status, and other dan informasi penting lainnya terkait suku cadang dapat important information related to spare parts can be easily diakses dengan mudah. accessed. PT Hexindo Adiperkasa Tbk 96 Laporan Tahunan & Laporan Keberlanjutan 2025
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Perseroan juga memiliki program remanufaktur yang dapat The Company also has a remanufacturing program that can
merekondisi, menguji, dan menjual kembali komponen lama recondition, test, and resell used components at a quality
dengan kualitas yang mendekati komponen baru. Dengan approaching that of new components. With comprehensive
kontrol kualitas yang menyeluruh, Perseroan menjamin quality control, the Company guarantees that reconditioned
kualitas komponen rekondisi telah memenuhi spesifikasi components meet standard specifications. The remanufacturing
standar. Layanan remanufaktur dapat menjadi solusi service can be a solution for customers to reduce engine
pelanggan untuk mengurangi biaya perbaikan mesin dan repair costs and minimize the environmental impact of heavy
meminimalisir dampak limbah alat berat terhadap lingkungan. equipment waste. To make it easier for customers to order
Untuk memberikan kemudahan bagi pelanggan dalam spare parts, the Company has developed the Part & ConSite
memesan suku cadang, Perseroan telah mengembangkan Part ISF (Intelligent Service Part Finder) online webshop to help
& ConSite ISF (Intelligent Service Part Finder) online webshop customers plan the right repairs, thereby minimizing heavy
untuk membantu memudahkan pelanggan menyusun rencana equipment idle time. The Company has developed its online
perbaikan yang tepat sehingga meminimalisir waktu idle alat sales system to be closer to consumers and to expand its market
berat. Perseroan mengembangkan sistem penjualan online agar reach without limits. In addition to hexindopart.com and
lebih dekat dengan konsumen dan memperluas jangkauan ConSite ISF, customers can also purchase spare parts through
pasar tanpa batas. Selain di hexindopart.com dan ConSite ISF, blibli.com.
pelanggan dapat membeli suku cadang melalui blibli.com.
Kinerja Tahun Buku 2025 Fiscal Year 2025 Performance
Kinerja segmen penjualan suku cadang tidak dapat dipisahkan The performance of the spare parts sales segment cannot
dengan kinerja segmen Jasa Pemeliharaan dan Perbaikan. be separated from the performance of the Repair and
Sebagian rencana aksi dalam inisiatif strategi Perusahaan Maintenance Services segment. Some of the action plans
seperti program promosi bertujuan untuk mendorong under the Company's strategic initiatives, such as promotional
penjualan suku cadang dan consumable seperti komponen, programs, aim to drive sales of spare parts and consumables
pelumas, filter, undercarriage, GET (Ground Engaging Tools), such as components, lubricants, filters, undercarriage, GET
hose, dan non-moving parts. (Ground Engaging Tools), hoses, and non-moving parts.
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Penjualan Suku Cadang Satuan FY2024-FY2025
FY2025 FY2024
Spare Parts Sales Unit
Persentase
Nominal Percentage
(%)
Penghasilan
USD 83.507.421 107.930.829 (24.423.408) (22,6)
Revenues
Beban Pokok Penghasilan
USD 55.981.592 68.545.493 (12.563.901) (18,3)
Cost of Revenues
Laba Bruto
USD 27.525.829 39.385.336 (11.859.507) (30,1)
Gross Profit
Marjin Laba Bruto
% 33,0% 36,5% - -
Gross Profit Margin
Segmen penjualan suku cadang mencatatkan penurunan The spare parts sales segment recorded a decline in
kinerja pada tahun buku 2025, dengan pendapatan turun performance in fiscal year 2025, with revenue down 22.6%
22,6% menjadi USD83,5 juta dibandingkan USD107,9 juta to USD83.5 million compared to USD107.9 million in the
pada tahun sebelumnya. Kontribusi segmen ini terhadap total previous year. This segment's contribution to the Company's
pendapatan Perseroan turut menurun menjadi 16,2% dari total revenue also decreased to 16.2% from 20.6% in fiscal
20,6% pada tahun buku 2024. Penurunan pendapatan tersebut year 2024. The decline in revenue was followed by a decrease
diikuti oleh menurunnya laba bruto menjadi USD27,5 juta, in gross profit to USD27.5 million, compressing gross profit
sehingga marjin laba bruto terkompresi dari 36,5% menjadi margin from 36.5% to 33.0%. Nevertheless, this segment
33,0%. Meskipun demikian, segmen ini tetap menjadi salah remains one of the Company's main profitability contributors,
satu kontributor profitabilitas utama Perseroan dengan laba with operating profit of USD22.6 million. The spare parts
2025 Annual Report & Sustainability Report 97 PT Hexindo Adiperkasa Tbk
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usaha sebesar USD22,6 juta. Kinerja segmen suku cadang segment's performance continued to be supported by strong
masih ditopang oleh operasional di luar Pulau Jawa yang profitability from operations outside Java, while the Java region
mencatatkan profitabilitas yang kuat, sementara wilayah Jawa faced pressures that affected the segment's overall performance
menghadapi tekanan yang memengaruhi kinerja segmen throughout fiscal year 2025.
secara keseluruhan sepanjang tahun buku 2025.
Rencana Tahun Buku 2026 Fiscal Year 2026 Plan
Dalam mengoptimalkan kinerja segmen penjualan suku To optimize the performance of its spare parts sales segment,
cadang, Perseroan akan melakukan penambahan varian the Company will expand its product portfolio by introducing
suku cadang dengan terus mengupayakan pemberian additional spare parts variants while continuing to offer more
harga yang lebih kompetitif. Perseroan juga akan berupaya competitive pricing. The Company will also seek to maximize
mengoptimalkan penjualan attachment, tire, MTU engine dan sales of attachments, tires, MTU engines, and other related
lain-lain. Selain itu, Perseroan juga memperkuat penjualan products. In addition, the Company is strengthening its sales
melalui e-commerce. Hal ini diharapkan akan mampu channels through e-commerce platforms to enhance customer
meningkatkan kinerja segmen penjualan suku cadang pada accessibility and improve market reach. These initiatives are
tahun mendatang expected to drive stronger performance in the spare parts sales
segment in the coming year.
JASA PEMELIHARAAN DAN PERBAIKAN REPAIR AND MAINTENANCE SERVICES
Segmen usaha Jasa Pemeliharaan dan Perbaikan menawarkan The Repair and Maintenance Services segment offers
layanan perawatan agar alat berat yang dimiliki pelanggan maintenance services to keep customers' heavy equipment
selalu dalam kondisi prima dan mengoptimalkan umur pakai in optimal condition and to maximize its useful life. The
alat berat. Bentuk layanan pemeliharaan dan perbaikan yang maintenance and repair services offered include the SPE
ditawarkan antara lain program SPE (Service Part Engineering) (Service Part Engineering) program, which involves regular
yang berupa kunjungan mekanik Perseroan secara berkala ke visits by the Company's mechanics to customer project sites to
lokasi proyek pelanggan untuk melakukan inspeksi alat berat. inspect heavy equipment.
Selain itu, Perseroan juga menawarkan program CBM (ConSite- In addition, the Company also offers the CBM (ConSite-based
base Maintenance), yakni pemantauan kondisi aktual alat Maintenance) program, which monitors the actual condition
berat untuk menentukan jenis pemeliharaan yang diperlukan. of heavy equipment to determine the type of maintenance
Disamping itu, Perseroan juga mengikutsertakan program required. The Company also includes the CPM (ConSite
CPM (ConSite Preventive Maintenance) sebagai bagian dari Preventive Maintenance) program as part of unit sales, so
penjualan unit sehingga selain mendapatkan unit baru that in addition to receiving a new unit, customers also
pelanggan juga memperoleh paket jasa inspeksi, perawatan, receive a package of inspection, maintenance, and spare parts
dan penggantian suku cadang dalam periode tertentu. replacement services for a certain period.
Upaya tersebut bertujuan untuk memperluas potensi penjualan These efforts aim to expand the potential for spare parts sales
suku cadang beserta jasa pemeliharaan dan perbaikan selain together with repair and maintenance services, in addition to
sebagai bagian dari layanan purna jual yang ditawarkan being part of the after-sales service offered by the Company.
Perseroan.
Kinerja Tahun Buku 2025 Fiscal Year 2025 Performance
Kinerja segmen Jasa Pemeliharaan dan Perbaikan menghadapi The Maintenance and Repair Services segment faced
tekanan pada tahun buku 2025. Sejumlah pelanggan utama significant pressure during fiscal year 2025. Several of the
Perseroan di sektor pertambangan, yang menjadi kontributor Company's key customers in the mining sector, which are
penting terhadap pendapatan segmen ini, melakukan major contributors to this segment's revenue, reduced their
pengurangan biaya operasional sebagai dampak penurunan operating costs in response to declining commodity prices. In
harga komoditas. Selain itu, pelanggan memilih untuk addition, customers opted to extend equipment service life by
memperpanjang masa pakai mesin dengan menerapkan implementing a run-to-failure strategy for major components
strategi run-to-failure pada komponen utama guna menekan to reduce maintenance costs. Some customers also developed
PT Hexindo Adiperkasa Tbk 98 Laporan Tahunan & Laporan Keberlanjutan 2025
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biaya pemeliharaan. Beberapa pelanggan juga mengembangkan in-house remanufacturing facilities as part of their cost-
fasilitas remanufaktur internal sebagai bagian dari upaya efficiency initiatives.
efisiensi biaya.
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Pemeliharaan dan Perbaikan Satuan FY2024-FY202
FY2025 FY2024
Maintenance and Repair Unit
Persentase
Nominal Percentage
(%)
Penghasilan
USD 83.000.454 82.417.500 582.954 0,7
Revenues
Beban Pokok Penghasilan
USD 51.164.827 45.391.301 5.773.526 12,7
Cost of Revenues
Laba Bruto
USD 31.835.627 37.026.199 (5.190.572) (14,0)
Gross Profit
Marjin Laba Bruto
% 38,4% 44,9% - -
Gross Profit Margin
Segmen jasa pemeliharaan dan perbaikan mencatatkan kinerja The repair and maintenance services segment recorded
yang relatif stabil pada tahun buku 2025, dengan pendapatan relatively stable performance in fiscal year 2025, with revenue
tumbuh 0,7% menjadi USD83,0 juta dibandingkan USD82,4 growing 0.7% to USD83.0 million compared to USD82.4
juta pada tahun sebelumnya. Kontribusi segmen ini terhadap million in the previous year. This segment's contribution
total pendapatan Perseroan meningkat menjadi 16,1% dari to the Company's total revenue increased to 16.1% from
15,8%, mencerminkan pentingnya bisnis purna jual dalam 15.8%, reflecting the importance of the after-sales business in
mendukung keberlanjutan kinerja Perseroan. Meskipun supporting the sustainability of the Company's performance.
demikian, kenaikan beban pokok penghasilan yang lebih Nevertheless, an increase in cost of revenues that outpaced
tinggi dibandingkan pertumbuhan pendapatan menyebabkan revenue growth caused gross profit to decline to USD31.8
laba bruto turun menjadi USD31,8 juta, dengan marjin laba million, with gross profit margin narrowing from 44.9% to
bruto menurun dari 44,9% menjadi 38,4%. Di tengah tekanan 38.4%. Amid this pressure, the segment still recorded solid
tersebut, segmen ini tetap membukukan laba usaha yang solid operating profit of USD22.3 million, relatively comparable to
sebesar USD22,3 juta, relatif setara dengan USD22,9 juta pada USD22.9 million in fiscal year 2024, supported by effective
tahun buku 2024, didukung oleh pengelolaan biaya operasional operating cost management and continued strong demand for
yang efektif serta tetap kuatnya permintaan terhadap layanan heavy equipment maintenance and repair services.
pemeliharaan dan perbaikan alat berat.
Rencana Tahun Buku 2026 Fiscal Year 2026 Plan
Sebagai upaya untuk meningkatkan segmen usaha jasa To strengthen the performance of its maintenance and repair
pemeliharaan dan perbaikan, Perseroan akan menawarkan services segment, the Company will offer customers a wider
berbagai pilihan skema pemeliharaan dan perbaikan yang range of attractive and flexible maintenance and repair
menarik dan beragam bagi pelanggan. Selain itu, Implementasi schemes. In addition, the Company will continue to implement
rencana aksi strategi inisiatif Perusahaan yang akan terus its strategic initiatives more intensively and proactively through
dilakukan dengan lebih intensif dan agresif seperti program promotional programs, component remanufacturing, and
promosi, remanufaktur komponen dan lain-lain. Target other value-added services. Routine inspections and condition
inspeksi dan pemantauan rutin kondisi alat berat pelanggan monitoring of customers’ heavy equipment through Service
melalui aktivitas Service Parts Engineering (SPE), Condition- Parts Engineering (SPE), Condition-Based Maintenance
Based Maintenance (CBM) dan ConSite Support System masih (CBM), and the ConSite Support System will remain the
akan menjadi main tools Perseroan untuk meningkatkan rasio Company’s primary tools for increasing service transactions in
transaksi di tahun mendatang. the coming year.
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Tinjauan Kinerja Keuangan
Financial Performance Overview
Informasi tinjauan keuangan yang disajikan dalam Laporan The financial review information presented in this Annual
Tahunan ini mengacu kepada Laporan Keuangan PT Hexindo Report refers to the Financial Statements of PT Hexindo
Adiperkasa Tbk untuk tahun yang berakhir pada tanggal 31 Adiperkasa Tbk for the year ended March 31, 2026, which have
Maret 2026 yang telah diaudit oleh Kantor Akuntan Publik been audited by the Public Accounting Firm Purwanto Susanti
Purwanto Susanti dan Surja sesuai dengan Laporan Audit dan Surja in accordance with Audit Report No. 01875/2.1505/
No. 01875/2.1505/AU.1/05/1810-2/1/VI/2026 , dengan AU.1/05/1810-2/1/VI/2026, expressing an opinion that the
opini wajar, dalam semua hal yang material, posisi keuangan financial statements present fairly, in all material respects, the
Perseroan tanggal 31 Maret 2026, serta kinerja keuangan dan Company's financial position as of March 31, 2026, and its
arus kasnya untuk tahun yang berakhir pada tanggal tersebut, financial performance and cash flows for the year then ended, in
sesuai dengan Standar Akuntansi Keuangan di Indonesia. accordance with Indonesian Financial Accounting Standards.
Pembahasan kinerja keuangan Perseroan juga disampaikan The discussion of the Company's financial performance is also
dengan memperhatikan penjelasan pada catatan Laporan presented with reference to the explanations in the Notes to
Keuangan sebagai bagian yang tidak terpisahkan dari Laporan the Financial Statements, which form an integral part of this
Tahunan ini. Annual Report.
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Kinerja Posisi Keuangan Periode FY2024 – FY2025
Financial Position Performance, Period FY2024 – FY2025
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Aset
Assets
Jumlah Aset
407.032.485 456.960.110 (49.927.625) (10,9)
Total Assets
Liabilitas dan Ekuitas
Liabilities and Equity
Jumlah Liabilitas
242.032.365 285.899.104 (43.866.739) (15,3)
Total Liabilities
Jumlah Ekuitas
165.000.120 171.061.006 (6.060.886) (3,5)
Total Equity
Jumlah Liabilitas dan Ekuitas
407.032.485 456.960.110 (49.927.625) (10,9)
Total Liabilities and Equity
Aset Asset
Kenaikan (Penurunan)
FY2025 FY2024 FY2024-FY2025
Increase (Decrease)
Uraian FY2024-FY2025
Description
Kontribusi Kontribusi Persentase
FY2025 FY2024 Nominal
Contribution Contribution Percentage
USD % USD % USD %
Aset Lancar
356.413.660 87,6 395.100.949 86,5 (38.687.289) (9,8)
Current Assets
Aset Tidak Lancar
50.618.825 12,4 61.859.161 13,5 (11.240.336) (18,2)
Non-Current Assets
Jumlah Aset
407.032.485 100,0 456.960.110 100,0 (49.927.625) (10,9)
Total Assets
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Jumlah aset Perseroan pada 31 Maret 2026 tercatat sebesar The Company's total assets as of March 31, 2026 stood at
USD407 juta, menurun 10,9% atau senilai USD49,9 juta dari USD407 million, a decrease of 10.9%, or USD49.9 million,
31 Maret 2025 yang sebesar USD457 juta. Penurunan tersebut from USD457 million as of March 31, 2025. This decrease was
disebabkan oleh turunnya Aset Lancar sebesar 9,8% atau attributable to a decline in Current Assets of 9.8%, or USD38.7
senilai USD38,7 juta serta Aset Tidak Lancar sebesar 18,2% million, and Non-Current Assets of 18.2%, or USD11.2 million,
atau senilai USD11,2 juta sebagaimana dijelaskan di bawah ini. as explained below.
Aset Lancar Current Assets
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Kas dan Bank
14.802.890 17.802.237 (2.999.347) (16,8)
Cash in hand and in banks
Piutang Usaha - neto
113.420.961 156.019.163 (42.598.202) (27,3)
Trade receivables - net
Piutang Non-Usaha - neto
593.799 6.144.026 (5.550.227) (90,3)
Non-trade receivables - net
Piutang Derivatif
116.277 111.172 5.105 4,6
Derivative receivables
Persediaan
224.724.975 211.853.148 12.871.827 6,1
Inventories
Uang Muka
1.379.262 2.447.955 (1.068.693) (43,7)
Advances
Biaya Dibayar di Muka
379.394 344.179 35.215 10,2
Prepaid expenses
Pajak Dibayar di Muka - neto
996.102 379.069 617.033 162,8
Prepaid taxes - net
Jumlah Aset Lancar
356.413.660 395.100.949 (38.687.289) (9,8)
Total Current Assets
Saldo aset lancar Perseroan pada 31 Maret 2026 mencapai The Company's current assets balance as of March 31, 2026
USD356,4 juta, menurun 9,8% atau setara USD38,7 juta dari reached USD356.4 million, a decrease of 9.8%, or the equivalent
tahun sebelumnya yang sebesar USD395,1 juta. Penurunan of USD38.7 million, from USD395.1 million in the previous
aset lancar terutama disebabkan oleh berkurangnya saldo year. The decline in current assets was mainly due to a decrease
piutang usaha neto dari USD156,0 juta menjadi USD113,4 juta in net trade receivables from USD156.0 million to USD113.4
seiring dengan penerimaan pembayaran dari pelanggan, serta million, in line with collections from customers, as well as a
penurunan piutang non-usaha. decrease in non-trade receivables.
Penurunan tersebut sebagian terkompensasi oleh meningkatnya This decrease was partly offset by an increase in the inventory
saldo persediaan barang dagang berupa alat berat dan suku balance of merchandise, comprising heavy equipment and
cadang dari USD211,9 juta menjadi USD224,7 juta. spare parts, from USD211.9 million to USD224.7 million.
2025 Annual Report & Sustainability Report 101 PT Hexindo Adiperkasa Tbk
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Aset Tidak Lancar Non-Current Assets
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Aset Keuangan Tidak Lancar
4.756.610 4.823.537 (66.927) (1,4)
Non-current financial assets
Aset tetap - neto
36.394.810 47.146.115 (10.751.305) (22,8)
Fixed assets - net
Aset hak-guna - neto
1.350.168 2.917.391 (1.567.223) (53,7)
Right-of-use assets - net
Aset tak berwujud - neto
1.798.223 2.230.219 (431.996) (19,4)
Intangible assets - net
Estimasi tagihan pajak
1.345.655 256.981 1.088.674 423,6
Estimates claims for tax refund
Aset pajak tangguhan - neto
4.940.636 4.451.258 489.378 11,0
Deferred tax assets -net
Uang jaminan
32.723 33.660 (937) (2,8)
Security deposits
Jumlah Aset Tidak Lancar
50.618.825 61.859.161 (11.240.336) (18,2)
Total Non-Current Assets
Jumlah aset tidak lancar Perseroan pada 31 Maret 2026 The Company's total non-current assets as of March 31,
mencapai USD50,6 juta, menurun 18,2% atau setara USD11,2 2026 reached USD50.6 million, a decrease of 18.2%, or the
juta dari tahun sebelumnya yang sebesar USD61,9 juta. equivalent of USD11.2 million, from USD61.9 million in the
Penurunan tersebut utamanya disebabkan oleh berkurangnya previous year. This decrease was mainly due to a decline in
saldo aset tetap neto dari USD47,1 juta menjadi USD36,4 juta, the net fixed assets balance from USD47.1 million to USD36.4
seiring dengan adanya reklasifikasi sebagian aset tetap menjadi million, in line with the reclassification of a portion of fixed
persediaan dan beban penyusutan tahun berjalan. Selain itu, assets to inventory and current-year depreciation expense. In
saldo aset hak-guna neto dan aset takberwujud neto juga addition, the net right-of-use assets and net intangible assets
mengalami penurunan. balances also decreased.
Liabilitas Liabilities
Kenaikan (Penurunan)
FY2025 FY2024 FY2024-FY2025
Increase (Decrease)
Uraian FY2024-FY2025
Description
Kontribusi Kontribusi Persentase
FY2025 FY2024 Nominal
Contribution Contribution Percentage
USD % USD % USD %
Liabilitas Jangka Pendek
221.698.473 91,6 267.951.014 93,7 (46.252.541) (17,3)
Short Term Liabilities
Liabilitas Jangka Panjang
20.333.892 8,4 17.948.090 6,3 2.385.802 13,3
Long Term Liabilities
Jumlah Liabilitas
242.032.365 100,0 285.899.104 100,0 (43.866.739) (15,3)
Total Liabilities
Jumlah liabilitas Perseroan per 31 Maret 2026 tercatat sebesar The Company's total liabilities as of March 31, 2026 stood at
USD242,0 juta, menurun 15,3% atau setara USD43,9 juta dari USD242.0 million, a decrease of 15.3%, or the equivalent of
tahun sebelumnya yang sebesar USD285,9 juta. Penurunan USD43.9 million, from USD285.9 million in the previous year.
ini terutama disebabkan oleh berkurangnya liabilitas jangka This decrease was mainly due to a decline in current liabilities
pendek sebesar 17,3% atau senilai USD46,3 juta, yang sebagian of 17.3%, or USD46.3 million, which was partly offset by an
terkompensasi oleh naiknya liabilitas jangka panjang sebesar increase in non-current liabilities of 13.3%, or USD2.4 million,
13,3% atau senilai USD2,4 juta sebagaimana dijelaskan di as explained below.
bawah ini.
PT Hexindo Adiperkasa Tbk 102 Laporan Tahunan & Laporan Keberlanjutan 2025
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Liabilitas Jangka Pendek Short Term Liabilities
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Utang bank jangka pendek
93.308.350 165.242.897 (71.934.547) (43,5)
Short-term bank loans
Utang usaha
104.326.097 74.485.853 29.840.244 40,1
Trade Payable
Utang non-usaha
2.625.113 2.577.103 48.010 1,9
Non-trade payables
Uang muka pelanggan
8.111.969 3.426.403 4.685.566 136,7
Customers deposits
Beban akrual
9.723.674 11.392.652 (1.668.978) (14,6)
Accrued expenses
Liabilitas imbalan kerja jangka pendek
2.666.317 4.369.458 (1.703.141) (39,0)
Short-term employee benefits liability
Utang pajak
504.831 4.995.878 (4.491.047) (89,9)
Tax payable
Liabilitas sewa yang jatuh tempo dalam waktu
satu tahun 371.134 1.044.469 (673.335) (64,5)
Current maturities of lease liabilities
Liabilitas jangka pendek lainnya
60.988 416.301 (355.313) (85,4)
Other current liabilities
Jumlah Liabilitas Jangka Pendek
221.698.473 267.951.014 (46.252.541) (17,3)
Total Short-Term Liabilities
Jumlah liabilitas jangka pendek Perseroan pada 31 Maret The Company's total current liabilities as of March 31, 2026
2026 adalah USD221,7 juta, menurun 17,3% atau senilai were USD221.7 million, a decrease of 17.3%, or the equivalent
USD46,3 juta dibandingkan tahun sebelumnya yang sebesar of USD46.3 million, compared to USD268.0 million in the
USD268,0 juta. Penurunan tersebut terutama disebabkan oleh previous year. This decrease was mainly due to a decline in
berkurangnya utang bank jangka pendek dari USD165,2 juta short-term bank loans from USD165.2 million to USD93.3
menjadi USD93,3 juta seiring dengan pembayaran kembali million, in line with the Company's repayment of bank loans.
utang bank oleh Perseroan.
Penurunan tersebut sebagian terkompensasi oleh meningkatnya This decrease was partly offset by an increase in trade payables
utang usaha dari USD74,5 juta menjadi USD104,3 juta serta from USD74.5 million to USD104.3 million, as well as an
naiknya uang muka pelanggan. increase in customer advances.
Liabilitas Jangka Panjang Long Term Liabilities
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Liabilitas sewa-setelah dikurangi bagian yang jatuh
tempo dalam waktu satu tahun 6.175 316.258 (310.083) (98,0)
Lease liabilities - net of current maturities
Liabilitas imbalan pasca kerja jangka panjang
20.327.717 17.631.832 2.695.885 15,3
Long-Term Liabilities
Jumlah Liabilitas Jangka Panjang
20.333.892 17.948.090 2.385.802 13,3
Total Long-Term Liabilities
2025 Annual Report & Sustainability Report 103 PT Hexindo Adiperkasa Tbk
Page 104
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Nilai liabilitas jangka panjang Perseroan per 31 Maret 2026 The Company's total non-current liabilities as of March 31,
tercatat sebesar USD20,3 juta, meningkat 13,3% atau senilai 2026 stood at USD20.3 million, an increase of 13.3%, or the
USD2,4 juta dari tahun sebelumnya yang sebesar USD17,9 equivalent of USD2.4 million, from USD17.9 million in the
juta. Kenaikan ini terutama disebabkan oleh naiknya saldo previous year. This increase was mainly due to a rise in the
liabilitas imbalan paska kerja jangka panjang dari USD17,6 juta long-term post-employment benefits liability balance from
menjadi USD20,3 juta. USD17.6 million to USD20.3 million.
Ekuitas Equity
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Modal ditempatkan dan disetor penuh
23.232.926 23.232.926 0 0,0
Issued and fully paid shares
Tambahan modal disetor - neto
7.998.836 7.998.836 0 0,0
Additional paid-in capital - net
Saldo laba telah ditentukan penggunaannya
4.646.585 4.646.585 0 0,0
Retained earnings appropriate
Saldo laba belum ditentukan penggunaannya
130.091.975 135.852.256 (5.760.281) (4,2)
Retained earnings unappropriate
Penghasilan komprehensif lain
(970.202) (669.597) (300.605) (44,9)
Other comprehensive income
Jumlah Ekuitas
165.000.120 171.061.006 (6.060.886) (3,5)
Total Equity
Pada 31 Maret 2026, saldo ekuitas Perseroan tercatat sebesar As of March 31, 2026, the Company's equity balance stood
USD165,0 juta, menurun 3,5% atau senilai USD6,1 juta at USD165.0 million, a decrease of 3.5%, or the equivalent of
dibandingkan tahun sebelumnya yang sebesar USD171,1 USD6.1 million, compared to USD171.1 million in the previous
juta. Penurunan tersebut disebabkan oleh turunnya saldo laba year. This decrease was due to a decline in the unappropriated
belum ditentukan penggunaannya dari USD135,9 juta menjadi retained earnings balance from USD135.9 million to USD130.1
USD130,1 juta, seiring dengan laba tahun berjalan sebesar million, in line with current-year profit of USD16.0 million
USD16,0 juta yang lebih rendah dari pembagian dividen kas being lower than the cash dividend distribution of USD21.7
sebesar USD21,7 juta. million.
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Penghasilan Neto
515.423.217 522.714.838 (7.291.621) (1,4)
Net Revenues
Beban Pokok Penghasilan
425.239.963 412.414.203 12.825.760 3,1
Cost of Revenues
Laba Bruto
90.183.254 110.300.635 (20.117.381) (18,2)
Gross Profit
Beban penjualan
28.927.354 28.113.751 813.603 2,9
Selling expenses
Beban umum dan administrasi
34.542.702 34.446.627 96.075 0,3
General and administrative expenses
Pendapatan lainnya
2.538.161 2.274.441 263.720 11,6
Other income
PT Hexindo Adiperkasa Tbk 104 Laporan Tahunan & Laporan Keberlanjutan 2025
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Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Beban lainnya
1.602.367 2.876.555 (1.274.188) (44,3)
Other expenses
Laba Usaha
27.648.992 47.138.143 (19.489.151) (41,3)
Operating Profit
Penghasilan bunga
242.661 200.956 41.705 20,8
Interest income
Beban bunga
7.339.547 7.313.163 26.384 0,4
Interest expenses
Laba Sebelum Pajak Penghasilan
20.552.106 40.025.936 (19.473.830) (48,7)
Profit Before Income Tax
Beban pajak penghasilan - neto
4.568.987 8.964.201 (4.395.214) (49,0)
Income tax expense - net
Laba Tahun Berjalan
15.983.119 31.061.735 (15.078.616) (48,5)
Profit For The Year
Jumlah Penghasilan Komprehensif Lain Tahun
Berjalan Setelah Pajak
(300.605) (186.952) (113.653) (60,8)
Other Comprehensive Income For The Year, Net
of Tax
Total Penghasilan Komprehensif Tahun
Berjalan 15.682.514 30.874.783 (15.192.269) (49,2)
Total Comprehensive Income For the Year
Laba Per Saham Dasar
0,019 0,037 (0,018) (48,6)
Basic Earnings Per Share
Penghasilan Neto Net Revenues
Perseroan memiliki 4 (empat) sumber penghasilan dalam The Company has 4 (four) sources of revenue in its business
kegiatan usahanya, yaitu penjualan alat berat, jasa penyewaan activities, namely sales of heavy equipment, rental of heavy
alat berat, penjualan suku cadang, dan jasa pemeliharaan dan equipment, sales of spare parts, and repair and maintenance
perbaikan. services.
Sumber Pendapatan dan Kontribusinya terhadap Total Pendapatan Perseroan
Sources of Revenue and Contribution to Total Company Revenue
Kenaikan (Penurunan)
FY2025 FY2024 FY2024-FY2025
Increase (Decrease)
Penghasilan FY2024-FY2025
Revenue
Jumlah Kontribusi Jumlah Kontribusi Persentase
Nominal
Total Contribution Total Contribution Percentage
USD % USD % USD %
Penjualan Alat Berat
339.218.927 65,8 317.693.512 60,8 21.525.415 6,8
Sales of Heavy Equipment
Jasa Penyewaan Alat Berat
9.696.415 1,9 14.672.997 2,8 (4.976.582) (33,9)
Rental of Heavy Equipment
Penjualan Suku Cadang
83.507.421 16,2 107.930.829 20,6 (24.423.408) (22,6)
Sales of Spare Parts
Jasa Pemeliharaan dan Perbaikan
83.000.454 16,1 82.417.500 15,8 582.954 0,7
Repair and Maintenance Service
Jumlah
515.423.217 100,0 522.714.838 100,0 (7.291.621) (1,4)
Total
2025 Annual Report & Sustainability Report 105 PT Hexindo Adiperkasa Tbk
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Penghasilan neto Hexindo pada tahun buku 2025 tercatat Hexindo's net revenue in fiscal year 2025 stood at USD515.4
sebesar USD515,4 juta, menurun tipis 1,4% atau setara USD7,3 million, a slight decrease of 1.4%, or the equivalent of USD7.3
juta dari tahun sebelumnya yang sebesar USD522,7 juta. million, from USD522.7 million in the previous year. This
Penurunan ini terutama disebabkan oleh turunnya penjualan decrease was mainly due to lower sales of spare parts and
suku cadang dan jasa penyewaan alat berat, yang sebagian heavy equipment rental services, which was largely offset by an
besar terkompensasi oleh meningkatnya penjualan alat berat increase in heavy equipment sales and repair and maintenance
serta jasa pemeliharaan dan perbaikan. services.
Beban Pokok Penghasilan Cost of Revenues
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Penjualan Alat Berat
313.015.197 290.753.433 22.261.764 7,7
Sales of Heavy Equipment
Jasa Penyewaan Alat Berat
5.078.347 7.723.976 (2.645.629) (34,3)
Rental of Heavy Equipment
Penjualan Suku Cadang
55.981.592 68.545.493 (12.563.901) (18,3)
Sales of Spare Parts
Jasa Pemeliharaan dan Perbaikan
51.164.827 45.391.301 5.773.526 12,7
Repair and Maintenance Service
Jumlah
425.239.963 412.414.203 12.825.760 3,1
Total
Beban pokok penghasilan Perseroan meningkat 3,1% atau The Company's cost of revenues increased by 3.1%, or the
senilai USD12,8 juta, dari USD412,4 juta menjadi USD425,2 equivalent of USD12.8 million, from USD412.4 million to
juta. Peningkatan ini terutama berasal dari naiknya beban USD425.2 million. This increase was mainly attributable to
pokok penjualan alat berat serta jasa pemeliharaan dan higher cost of revenues from heavy equipment sales and repair
perbaikan, di tengah penurunan beban pokok penjualan suku and maintenance services, amid a decline in cost of revenues
cadang dan jasa penyewaan. Kenaikan beban pokok di tengah from spare parts sales and rental services. The increase in cost
penghasilan neto yang relatif stabil mengakibatkan marjin laba of revenues amid relatively stable net revenue resulted in a
bruto Perseroan menurun. decline in the Company's gross profit margin.
Beban Penjualan Selling Expenses
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Gaji, upah dan imbalan kerja karyawan
10.283.131 10.699.285 (416.154) (3,9)
Salaries, wages and employee benefits
Royalti
10.204.890 10.408.167 (203.277) (2,0)
Royalty
Servis berkala
1.889.000 1.529.167 359.833 23,5
Periodical service
Inspeksi pra-penyerahan
2.530.212 1.798.896 731.316 40,7
Pre-delivery inspection
Lain-lain
4.020.121 3.678.236 341.885 9,3
Others
Jumlah
28.927.354 28.113.751 813.603 2,9
Total
PT Hexindo Adiperkasa Tbk 106 Laporan Tahunan & Laporan Keberlanjutan 2025
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Perseroan membukukan beban penjualan sepanjang tahun The Company recorded selling expenses of USD28.9 million
buku 2025 sebesar USD28,9 juta, meningkat 2,9% atau senilai in fiscal year 2025, an increase of 2.9%, or the equivalent of
USD0,8 juta dari tahun sebelumnya yang sebesar USD28,1 USD0.8 million, from USD28.1 million in the previous year.
juta. Peningkatan ini terutama disebabkan oleh naiknya beban This increase was mainly due to higher pre-delivery inspection
inspeksi pra-penyerahan dan servis berkala, yang sebagian and periodic service expenses, which was partly offset by a
terkompensasi oleh penurunan beban gaji dan royalti. decrease in salary and royalty expenses.
Beban Umum dan Administrasi General and Administrative Expense
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Gaji, upah dan imbalan kerja karyawan
13.089.443 14.210.751 (1.121.308) (7,9)
Salaries, wages and employee benefits
Penyusutan aset tetap
3.434.563 4.029.546 (594.983) (14,8)
Depreciation of fixed assets
Keperluan kantor
4.316.585 3.592.750 723.835 20,1
Office supplies
Penyusutan aset hak-guna
2.569.767 2.659.110 (89.343) (3,4)
Depreciation of right-of-use assets
Tenaga kerja honorer
2.697.953 2.597.005 100.948 3,9
Honorary
Asuransi
1.415.304 1.465.645 (50.341) (3,4)
Insurance
Komunikasi
1.312.289 1.345.296 (33.007) (2,5)
Communication
Perjalanan dinas
1.558.088 1.344.655 213.433 15,9
Travelling
Perbaikan dan pemeliharaan
1.058.530 1.182.940 (124.410) (10,5)
Repair and maintenance
Lain-lain
3.090.180 2.018.929 1.071.251 53,1
Others
Jumlah
34.542.702 34.446.627 96.075 0,3
Total
Beban umum dan administrasi Perseroan relatif stabil, The Company's general and administrative expenses were
meningkat tipis 0,3% atau senilai USD96,1 ribu, dari USD34,4 relatively stable, increasing slightly by 0.3%, or the equivalent
juta menjadi USD34,5 juta. Kenaikan terutama berasal dari of USD96.1 thousand, from USD34.4 million to USD34.5
beban keperluan kantor dan lain-lain, yang hampir seluruhnya million. The increase was mainly attributable to office supplies
terkompensasi oleh penurunan beban gaji serta beban and other expenses, which was almost entirely offset by a
penyusutan aset tetap. decrease in salary expenses and depreciation expense on fixed
assets.
2025 Annual Report & Sustainability Report 107 PT Hexindo Adiperkasa Tbk
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Pendapatan Lainnya Other Income
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Pendapatan klaim garansi - neto
56.926 741.740 (684.814) (92,3)
Warranty claim income - net
Laba atas pelepasan aset tetap - neto
220.378 609.994 (389.616) (63,9)
Gain on disposal of fixed assets - net
Pendapatan dividen kas
527.325 363.353 163.972 45,1
Cash dividends
Pendapatan komisi
- 158.124 - -
Commission income
Pemulihan kerugian penurunan nilai piutang non-
usaha - 121 - -
Recovery of impairment losses on non-trade receivables
Laba neto selisih kurs atas aktivitas operasi
1.307.892 - - -
Gain on foreign exchange of operating activities
Lain-lain
425.640 401.109 24.531 6,1
Others
Jumlah
2.538.161 2.274.441 263.720 11,6
Total
Perseroan mencatat pendapatan lainnya sebesar USD2,5 The Company recorded other income of USD2.5 million, an
juta, meningkat 11,6% atau setara USD263,7 ribu dari tahun increase of 11.6%, or the equivalent of USD263.7 thousand,
sebelumnya yang sebesar USD2,3 juta. Peningkatan ini from USD2.3 million in the previous year. This increase was
terutama disebabkan oleh adanya laba neto selisih kurs atas mainly due to a net gain on foreign exchange from operating
aktivitas operasi sebesar USD1,3 juta serta naiknya pendapatan activities of USD1.3 million and higher cash dividend income,
dividen kas, yang sebagian terkompensasi oleh penurunan which was partly offset by a decrease in warranty claim income
pendapatan klaim garansi dan tidak adanya pendapatan komisi and the absence of commission income this year.
pada tahun ini.
Beban Lainnya Other Expenses
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Rugi neto selisih kurs atas aktivitas operasi
- 1.975.565 - -
Loss on foreign exchange of operating activities
Rugi atas perubahan nilai wajar derivatif, setelah
dikurangi dengan realisasi transaksi derivatif
788.663 722.289 66.374 9,2
Loss on changes in fair value of derivative, net with
realization of derivative transactions
Penyisihan kerugian kredit ekspektasian piutang
usaha
699.165 128.156 571.009 445,6
Provision for expected credit loss on trade
receivables
Rugi atas penghapusan aset hak-guna
114.539 27.134 87.405 322,1
Loss on disposal of right-of-use assets
Beban pajak
- 23.411 - -
Tax expense
Jumlah
1.602.367 2.876.555 (1.274.188) (44,3)
Total
PT Hexindo Adiperkasa Tbk 108 Laporan Tahunan & Laporan Keberlanjutan 2025
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Perseroan mencatat beban lainnya sebesar USD1,6 juta, The Company recorded other expenses of USD1.6 million, a
menurun 44,3% atau setara USD1,3 juta dari tahun decrease of 44.3%, or the equivalent of USD1.3 million, from
sebelumnya yang sebesar USD2,9 juta. Penurunan ini terutama USD2.9 million in the previous year. This decrease was mainly
disebabkan oleh tidak adanya rugi neto selisih kurs pada tahun due to the absence of a net loss on foreign exchange this year
ini (tahun sebelumnya sebesar USD2,0 juta), yang sebagian (compared to USD2.0 million in the previous year), which was
terkompensasi oleh meningkatnya penyisihan kerugian kredit partly offset by an increase in the provision for expected credit
ekspektasian piutang usaha. losses on trade receivables.
Penghasilan (Beban) Bunga Interest Income (Expenses)
Pada tahun buku 2025, Perseroan mencatat penghasilan bunga In fiscal year 2025, the Company recorded interest income from
dari jasa giro sebesar USD242,7 ribu. Perseroan juga mencatat current account services of USD242.7 thousand. The Company
beban bunga sebesar USD7,3 juta yang berasal dari bunga also recorded interest expense of USD7.3 million, arising from
atas utang bank dan liabilitas sewa, relatif stabil dibandingkan interest on bank loans and lease liabilities, relatively stable
tahun sebelumnya. compared to the previous year.
Beban Pajak Penghasilan - Neto Income Tax Expense - Net
Beban pajak penghasilan-neto Perseroan pada tahun buku The Company's net income tax expense in fiscal year 2025
2025 sebesar USD4,6 juta, menurun 49,0% atau setara was USD4.6 million, a decrease of 49.0%, or the equivalent
USD4,4 juta dari tahun sebelumnya yang sebesar USD9,0 juta. of USD4.4 million, from USD9.0 million in the previous year.
Penurunan ini sejalan dengan berkurangnya laba sebelum This decrease was in line with the decline in current-year profit
pajak penghasilan tahun berjalan. before income tax.
Laba Tahun Berjalan Profit for the Year
Perseroan membukukan laba tahun berjalan sebesar USD16,0 The Company recorded profit for the year of USD16.0
juta, menurun 48,5% atau setara USD15,1 juta dibandingkan million, a decrease of 48.5%, or the equivalent of USD15.1
tahun sebelumnya yang sebesar USD31,1 juta. Penurunan million, compared to USD31.1 million in the previous year.
ini terutama disebabkan oleh turunnya laba bruto akibat This decrease was mainly due to lower gross profit resulting
kompresi marjin, seiring dengan meningkatnya beban pokok from margin compression, in line with the increase in cost of
penghasilan di tengah penghasilan neto yang relatif stabil. revenues amid relatively stable net revenue.
Penghasilan (Rugi) Komprehensif Lain Other Comprehensive Income (Loss)
Pada tahun buku 2025, Perseroan mencatat rugi komprehensif In fiscal year 2025, the Company recorded other comprehensive
lain sebesar USD300,6 ribu yang berasal dari pengukuran loss of USD300.6 thousand, arising from the remeasurement of
kembali atas program imbalan pasti dan perubahan nilai wajar the defined benefit program and changes in the fair value of
investasi saham beserta pajak penghasilan tangguhan terkait. equity investments, together with the related deferred income
tax.
Laba Komprehensif Tahun Berjalan Comprehensive Income for the Year
Perseroan membukukan laba komprehensif tahun berjalan The Company recorded comprehensive income for the year
sebesar USD15,7 juta, menurun 49,2% atau senilai USD15,2 of USD15.7 million, a decrease of 49.2%, or the equivalent of
juta dari tahun sebelumnya yang sebesar USD30,9 juta. USD15.2 million, from USD30.9 million in the previous year.
Laba Bersih Per Saham Basic Earnings Per Share
Perseroan mencatatkan laba bersih per saham dasar pada The Company recorded basic earnings per share of USD0.019
tahun buku 2025 sebesar USD0,019, menurun dari USD0,037 in fiscal year 2025, a decrease from USD0.037 in the previous
pada tahun sebelumnya. year.
2025 Annual Report & Sustainability Report 109 PT Hexindo Adiperkasa Tbk
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LAPORAN ARUS KAS CASH FLOW STATEMENT
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Kas Neto yang Diperoleh dari Aktivitas Operasi
103.444.891 23.585.753 79.859.138 338,6
Net Cash Provided by Operating Activities
Kas Neto yang Digunakan dari Aktivitas Investasi
(2.176.570) (5.640.011) 3.463.441 61,4
Net Cash Used in Investing Activities
Kas Neto yang Digunakan untuk Aktivitas
Pendanaan (103.937.598) (17.010.693) (86.926.905) (511,0)
Net Cash Used in Financing Activities
Kenaikan (Penurunan) Neto Kas dan Bank
(2.669.277) 935.049 (3.604.326) (385,5)
Net Increase (Decrease) in Cash on Hand and In Banks
Dampak Neto Perubahan Nilai Tukar atas Kas dan
Bank
(330.070) (541.543) 211.473 39,1
Net Effect of Changes in Exchange Rates on Cash on
Hand and In Banks
Kas dan Bank Awal Tahun
17.802.237 17.408.731 393.506 2,3
Cash on Hand and In Banks at Beginning of Year
Kas dan Bank Akhir Tahun
14.802.890 17.802.237 (2.999.347) (16,8)
Cash on Hand and In Banks at End of Year
Per 31 Maret 2026, Hexindo mencatat kas dan bank sebesar As of March 31, 2026, Hexindo recorded cash and cash
USD14,8 juta, menurun 16,9% atau setara USD3,0 juta dari equivalents of USD14.8 million, a decrease of 16.9%, or the
tahun sebelumnya yang sebesar USD17,8 juta. Penurunan equivalent of USD3.0 million, from USD17.8 million in the
ini terutama disebabkan oleh meningkatnya kas neto yang previous year. This decrease was mainly due to an increase in
digunakan untuk aktivitas pendanaan, yang sebagian besar net cash used for financing activities, which was largely offset
terkompensasi oleh kuatnya kas neto yang diperoleh dari by strong net cash provided by operating activities.
aktivitas operasi.
Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Penerimaan dari pelanggan
559.832.767 482.988.177 76.844.590 15,9
Receipt from customers
Pembayaran kepada pemasok
(383.908.610) (378.041.976) (5.866.634) (1,6)
Payment to suppliers
Pembayaran untuk gaji, upah dan kesejahteraan
karyawan (33.762.995) (33.690.271) (72.724) (0,2)
Payment for salaries, wages and benefits
Pembayaran untuk beban usaha
(31.200.512) (31.366.497) 165.985 0,5
Payment for operating expenses
Kas neto yang diperoleh dari operasi
110.960.650 39.889.433 71.071.217 178,2
Nest cash generated from operations
Penerimaan dari penghasilan bunga
242.661 200.956 41.705 20,8
Receipt of interest income
Pembayaran pajak penghasilan
(9.117.722) (9.114.837) (2.885) (0,0)
Payment of income taxes
Pembayaran untuk kegiatan usaha lainnya
1.359.302 (7.389.799) 8.749.101 118,4
Payment of other operating activities
Kas neto yang diperoleh dari aktivitas operasi
103.444.891 23.585.753 79.859.138 338,6
Net cash provided by operating activities
PT Hexindo Adiperkasa Tbk 110 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
Pada tahun buku 2025, Perseroan mencatat kas neto yang In fiscal year 2025, the Company recorded net cash provided by
diperoleh dari aktivitas operasi sebesar USD103,4 juta, operating activities of USD103.4 million, a significant increase
meningkat signifikan 338,6% atau setara USD79,9 juta of 338.6%, or the equivalent of USD79.9 million, compared to
dibandingkan tahun sebelumnya yang sebesar USD23,6 juta. USD23.6 million in the previous year. This increase was mainly
Peningkatan ini terutama disebabkan oleh naiknya penerimaan due to higher cash receipts from customers, which rose from
kas dari pelanggan dari USD483,0 juta menjadi USD559,8 juta. USD483.0 million to USD559.8 million.
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Hasil penjualan aset tetap
255.809 614.209 (358.400) (58,4)
Proceeds from sale of fixed assets
Penerimaan dividen kas
527.325 363.353 163.972 45,1
Receipt from cash dividends
Perolehan aset tetap
(2.965.745) (4.769.009) 1.803.264 37,8
Acquisition of fixed assets
Perolehan aset takberwujud
(1.244) (1.848.564) 1.847.320 99,9
Acquisition of intangible assets
Penerimaan dari pelepasan aset hak-guna
7.285 - 7.285 -
Proceeds from disposal of right-of-use assets
Kas neto yang digunakan untuk aktivitas investasi
(2.176.570) (5.640.011) 3.463.441 61,4
Net cash used in investing activities
Sepanjang tahun buku 2025, kas neto yang digunakan Throughout fiscal year 2025, net cash used by the Company
Perseroan untuk aktivitas investasi sebesar USD2,2 juta, for investing activities amounted to USD2.2 million, a decrease
menurun 61,4% atau setara USD3,5 juta dari tahun sebelumnya of 61.4%, or the equivalent of USD3.5 million, from USD5.6
yang sebesar USD5,6 juta. Penurunan ini terutama disebabkan million in the previous year. This decrease was mainly due
oleh berkurangnya pengeluaran untuk perolehan aset tetap to lower expenditure on the acquisition of fixed assets and
dan aset tak berwujud. intangible assets.
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Kenaikan (Penurunan)
FY2024-FY2025
Increase (Decrease)
Uraian FY2025 FY2024 FY2024-FY2025
Description (USD) (USD)
Persentase
Nominal Percentage
(USD)
(%)
Penerimaan dari utang bank
144.824.732 344.009.887 (199.185.155) (57,9)
Proceeds from short-term bank loans
Pembayaran utang bank jangka pendek
(217.588.310) (312.021.015) 94.432.705 30,3
Payment of short-term bank loans
Pembayaran dividen kas
(21.743.400) (38.998.315) 17.254.915 44,2
Payment if cash dividends
Pembayaran beban bunga
(7.249.039) (7.313.163) 64.124 0,9
Payment of interest expenses
Pembayaran liabilitas sewa
(2.181.581) (2.688.087) 506.506 18,8
Payment of lease liabilities
Kas neto yang digunakan untuk aktivitas pendanaan
(103.937.598) (17.010.693) (86.926.905) (511,0)
Net cash used in financing activities
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Perseroan mencatat kas neto yang digunakan untuk aktivitas The Company recorded net cash used for financing activities
pendanaan pada tahun buku 2025 sebesar USD103,9 in fiscal year 2025 of USD103.9 million, a significant increase
juta, meningkat signifikan dari USD17,0 juta pada tahun from USD17.0 million in the previous year. This increase was
sebelumnya. Peningkatan ini terutama disebabkan oleh mainly due to net repayment of short-term bank loans and the
pembayaran kembali utang bank jangka pendek secara payment of cash dividends, in line with the Company's strategy
neto serta pembayaran dividen kas, sejalan dengan strategi to reduce its level of interest-bearing debt.
Perseroan menurunkan tingkat utang berbunga.
Kemampuan Menghasilkan Keuntungan
Profit Generating Ability
Dalam mengukur kemampuan menghasilkan keuntungan, In measuring its profit-generating capability, the Company
Perseroan menggunakan beberapa rasio yang dapat uses several ratios that can be classified as profitability ratios.
digolongkan ke dalam rasio profitabilitas.
Kenaikan (Penurunan)
Uraian FY2025 FY2024 FY2024-FY2025
Increase (Decrease)
Description (%) (%)
FY2024-FY2025
(%)
Margin Laba Bruto
17,5 21,1 (3,6)
Gross Profit Margin
Margin Laba Usaha
5,4 9,0 (3,6)
Operating Profit Margin
Margin Laba Bersih
3,1 5,9 (2,8)
Net Profit Margin
Tingkat Pengembalian Aset
3,9 6,8 (2,9)
Return on Assets
Tingkat Pengembalian Ekuitas
9,7 18,2 (8,5)
Return on Equity
Perputaran Aset
119,3 120,7 (1,4)
Asset Turnover
Kemampuan Perseroan dalam menghasilkan keuntungan pada The Company's profit-generating capability in fiscal year 2025
tahun buku 2025 mengalami tekanan yang tercermin pada came under pressure, as reflected across all key profitability
seluruh indikator profitabilitas utama, meskipun Perseroan indicators, although the Company continued to record a
tetap membukukan kinerja yang positif secara absolut. positive performance in absolute terms. Gross profit margin
Marjin laba kotor (gross profit margin) terkoreksi dari 21,10% declined from 21.10% to 17.50%, reflecting a combination of
menjadi 17,50%, mencerminkan kombinasi antara pergeseran the shift in revenue composition toward the heavy equipment
komposisi pendapatan ke arah segmen penjualan alat berat sales segment — whose contribution rose from 60.8% to 65.8%
yang kontribusinya naik dari 60,8% menjadi 65,8% dari total of total revenue but which carries an inherently thinner margin
pendapatan namun memiliki marjin yang secara inheren lebih — as well as margin compression that occurred across almost
tipis, serta kompresi marjin yang terjadi hampir di seluruh lini all business lines, most severely in the repair and maintenance
usaha, dimana paling dalam pada segmen jasa pemeliharaan services segment (from 44.9% to 38.4%) and spare parts sales
dan perbaikan (dari 44,9% menjadi 38,4%) dan penjualan suku (from 36.5% to 33.0%).
cadang (dari 36,5% menjadi 33,0%).
PT Hexindo Adiperkasa Tbk 112 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 Tekanan berlanjut ke level operasional, di mana marjin laba Pressure continued at the operating level, where operating usaha turun dari 9,0% menjadi 5,4%. Penurunan pada level profit margin fell from 9.0% to 5.4%. This decline was driven ini murni bersumber dari kompresi laba bruto, mengingat purely by gross profit compression, given that total operating total beban usaha (beban penjualan dan beban umum & expenses (selling expenses and general & administrative administrasi) relatif terkendali dengan kenaikan gabungan expenses) remained relatively well controlled, with a combined hanya 1,5%, jauh di bawah laju penurunan laba bruto increase of only 1.5%, far below the 18.2% rate of decline in sebesar 18,2% yang mengindikasikan disiplin pengendalian gross profit — indicating that the Company's operating cost biaya operasional Perseroan tetap terjaga di tengah tekanan discipline remained intact amid revenue pressure. pendapatan. Penurunan justru semakin dalam pada level laba sebelum The decline deepened further at the pre-tax profit level, which pajak, yang terkoreksi 48,7% dari USD40,0 juta menjadi fell 48.7% from USD40.0 million to USD20.6 million, a sharper USD20,6 juta atau lebih tajam dibandingkan penurunan laba decline than the 41.3% decrease in operating profit. This usaha sebesar 41,3%. Divergensi ini terjadi karena beban bunga divergence occurred because the Company's interest expense Perseroan relatif tetap (USD7,3 juta di kedua tahun) sebagai remained relatively fixed (USD7.3 million in both years), as konsekuensi dari struktur utang berbunga yang baru mulai a consequence of an interest-bearing debt structure that only diturunkan signifikan menjelang akhir tahun buku, sehingga began to be significantly reduced toward the end of the fiscal beban keuangan yang bersifat tetap tersebut menyerap porsi year, causing this fixed financing cost to absorb a much larger yang jauh lebih besar dari laba usaha yang menyusut. Marjin portion of the shrinking operating profit. Net profit margin also laba bersih turut terkoreksi dari 5,9% menjadi 3,1%, dengan declined, from 5.9% to 3.1%, with the decrease proportionally penurunan yang secara proporsional sejalan dengan laba in line with pre-tax profit, given that income tax expense fell sebelum pajak, mengingat beban pajak penghasilan turun 49.0%, keeping the Company's effective tax rate relatively stable 49,0% sehingga tarif pajak efektif Perseroan relatif stabil pada at around 22%. kisaran 22%. Dari perspektif imbal hasil, Return on Assets (ROA) turun From a return perspective, Return on Assets (ROA) fell from dari 6,8% menjadi 3,9%, sementara Return on Equity (ROE) 6.8% to 3.9%, while Return on Equity (ROE) declined from terkoreksi dari 18,2% menjadi 9,7%. Berbeda dengan pola 18.2% to 9.7%. Unlike the typical pattern in which declining umum di mana penurunan ROA/ROE sering diperberat oleh ROA/ROE is often compounded by an expanding asset or equity ekspansi basis aset atau ekuitas, pada tahun buku 2025 total base, in fiscal year 2025 the Company's total assets and equity aset dan ekuitas Perseroan justru menyusut masing-masing instead contracted by 10.9% and 3.5%, respectively, in line 10,9% dan 3,5%, sejalan dengan strategi deleveraging melalui with its deleveraging strategy through bank loan repayments pembayaran utang bank menggunakan arus kas operasi yang funded by strong operating cash flow. This contraction in the kuat. Kontraksi basis aset dan ekuitas tersebut semestinya asset and equity base should have supported return ratios; menopang rasio imbal hasil, namun penurunan laba bersih however, the 48.5% decline in net profit far outpaced the rate sebesar 48,5% jauh melampaui laju penyusutan basis tersebut, of contraction of these bases, such that ROA and ROE still sehingga ROA dan ROE tetap terkoreksi signifikan meski basis declined significantly despite the smaller denominator. penyebutnya mengecil. Perputaran aset relatif stabil, hanya turun tipis dari 120,7% Asset turnover remained relatively stable, declining only menjadi 119,3%, mencerminkan bahwa efisiensi Perseroan slightly from 120.7% to 119.3%, reflecting that the Company's dalam memanfaatkan asetnya untuk menghasilkan pendapatan overall efficiency in utilizing its assets to generate revenue secara umum masih terjaga. remained sound. 2025 Annual Report & Sustainability Report 113 PT Hexindo Adiperkasa Tbk
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Kemampuan Membayar Utang
Solvency
Kemampuan Perseroan dalam membayar utang dapat diukur The Company's debt-paying capability can be measured
melalui beberapa rasio likuiditas dan solvabilitas seperti through several liquidity and solvency ratios as described
dijelaskan sebagai berikut: below:
Uraian FY2025 FY2024
Description
Rasio Likuiditas
Liquidity Ratio
Rasio Lancar (kali)
1,6 1,5
Current Ratio (times)
Rasio Cepat (kali)
0,6 0,7
Quick Ratio (times)
Rasio Kas (kali)
0,1 0,1
Cash Ratio (times)
Rasio Solvabilitas
Solvency Ratio
Rasio Liabilitas terhadap Jumlah Ekuitas (%)
146,7% 167,1%
Debt to Equity Ratio
Rasio Liabilitas terhadap Jumlah Aset (%)
59,5% 62,6%
Debt to Assets Ratio
Ekuitas terhadap Aset (%)
40,5% 37,4%
Equity Ratio
Rasio Kemampuan Membayar Bunga (kali)
3,8 6,4
Interest Coverage Ratio (times)
RASIO LIKUIDITAS LIQUIDITY RATIOS
Rasio lancar Perseroan meningkat dari 1,5 kali menjadi 1,6 The Company's current ratio increased from 1.5 times to 1.6
kali. Peningkatan ini bukan disebabkan oleh pertumbuhan times. This increase was not due to growth in current assets
aset lancar namun sebaliknya, aset lancar justru menurun — on the contrary, current assets actually decreased by 9.8%.
9,8%. Hal ini dikarenakan liabilitas jangka pendek menyusut Rather, it was because current liabilities contracted more
lebih tajam, yaitu 17,3%, seiring dengan pembayaran kembali sharply, by 17.3%, in line with the Company's repayment of
utang bank jangka pendek oleh Perseroan. Dengan kata lain, short-term bank loans. In other words, the improvement in
perbaikan rasio lancar mencerminkan deleveraging pada sisi the current ratio reflects deleveraging on the liabilities side, not
liabilitas, bukan penguatan pada sisi aset. strengthening on the assets side.
Namun demikian, rasio cepat justru bergerak berlawanan However, the quick ratio actually moved in the opposite
arah, turun dari 0,7 kali menjadi 0,6 kali. Divergensi ini terjadi direction, declining from 0.7 times to 0.6 times. This divergence
karena komposisi aset lancar bergeser ke arah yang kurang occurred because the composition of current assets shifted
likuid. Piutang usaha neto sebagai komponen aset lancar toward less liquid assets. Net trade receivables, as the most
paling likuid setelah kas turun tajam 27,3% dari USD156,0 liquid current asset component after cash, fell sharply by 27.3%
juta menjadi USD113,4 juta, sementara persediaan yang tidak from USD156.0 million to USD113.4 million, while inventory
diperhitungkan dalam rasio cepat justru meningkat 6,1% — which is excluded from the quick ratio — actually increased
menjadi USD224,7 juta. Akibatnya, meskipun rasio lancar by 6.1% to USD224.7 million. As a result, although the current
membaik karena penurunan liabilitas jangka pendek yang lebih ratio improved due to the faster decline in current liabilities,
cepat, kualitas aset lancar sebagai penyangga likuiditas jangka the quality of current assets as a short-term liquidity buffer
pendek justru sedikit melemah. Dari sisi rasio kas relatif stabil actually weakened slightly. The cash ratio remained relatively
pada 0,1 kali di kedua tahun, karena saldo kas dan liabilitas stable at 0.1 times in both years, as cash balances and current
jangka pendek menurun secara proporsional. liabilities decreased proportionally.
PT Hexindo Adiperkasa Tbk 114 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 RASIO SOLVABILITAS SOLVENCY RATIOS Pada sisi solvabilitas, struktur permodalan Perseroan bergeser On the solvency side, the Company's capital structure shifted ke arah yang lebih konservatif. Rasio liabilitas terhadap toward a more conservative position. The liabilities-to-equity ekuitas turun signifikan dari 167,1% menjadi 146,7%, dan ratio declined significantly from 167.1% to 146.7%, and the rasio liabilitas terhadap aset turun dari 62,6% menjadi 59,5%, liabilities-to-assets ratio fell from 62.6% to 59.5%, mirrored berbanding terbalik dengan rasio ekuitas terhadap aset yang by an increase in the equity-to-assets ratio from 37.4% to naik dari 37,4% menjadi 40,5%. Perbaikan ini didorong oleh 40.5%. This improvement was driven by a 15.3% decrease in penurunan total liabilitas sebesar 15,3%, jauh lebih cepat total liabilities, far outpacing the 3.5% decrease in total equity dibandingkan penurunan total ekuitas sebesar 3,5% (yang (which was itself due to cash dividend distributions exceeding sendiri disebabkan oleh pembagian dividen kas yang melebihi current-year profit). This is consistent with the Company's laba tahun berjalan). Hal ini konsisten dengan arus kas operating cash flow, which increased sharply by 338.6% in operasi Perseroan yang meningkat tajam 338,6% pada tahun fiscal year 2025, most of which was allocated to accelerate buku 2025, sebagian besar dialokasikan untuk mempercepat the repayment of short-term bank loans, as described in the pembayaran utang bank jangka pendek sebagaimana telah financing cash flow section. diuraikan pada bagian arus kas pendanaan. Meskipun struktur neraca membaik, kemampuan membayar Although the balance sheet structure improved, the Company's bunga dari laba operasional justru melemah signifikan, dengan ability to cover interest payments from operating profit rasio kemampuan membayar bunga turun dari 6,4 kali menjadi actually weakened significantly, with the interest coverage 3,8 kali. Penurunan ini bukan disebabkan oleh kenaikan beban ratio declining from 6.4 times to 3.8 times. This decline was bunga yang relatif tetap di kisaran USD7,3 juta pada kedua not caused by an increase in interest expense, which remained tahun, mengingat penurunan utang bank baru terjadi signifikan relatively fixed at around USD7.3 million in both years, given menjelang akhir tahun buku, melainkan oleh laba usaha yang that the reduction in bank loans only became significant toward menyusut 41,3%. Di satu sisi Perseroan berhasil memperkuat the end of the fiscal year, but rather by the 41.3% contraction struktur permodalannya melalui deleveraging, namun di sisi in operating profit. On one hand, the Company succeeded in lain kemampuan laba operasional dalam menutup kewajiban strengthening its capital structure through deleveraging; on the bunga tahun berjalan menipis. Meski demikian, dengan rasio other hand, its operating profit's capacity to cover current-year kemampuan membayar bunga yang masih berada jauh di interest obligations narrowed. Nevertheless, with an interest atas 1 kali, kapasitas Perseroan dalam memenuhi kewajiban coverage ratio still well above 1 time, the Company's capacity bunganya tetap berada pada level yang aman. to meet its interest obligations remains at a safe level. 2025 Annual Report & Sustainability Report 115 PT Hexindo Adiperkasa Tbk
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Tingkat Kolektibilitas Piutang
Receivables Collectibility
Kenaikan (Penurunan)
Keterangan Satuan FY2024-FY2025
FY2025 FY2024
Description Unit Increase (Decrease)
FY2024-FY2025
Piutang usaha
USD 113.420.961 156.019.163 (42.598.202)
Trade receivables
Perputaran Piutang Kali
3,8 3,9 (0,1)
Receivables Turnover Ratio Times
Rata-rata tingkat penagihan piutang Hari
95,4 94,8 (0,6)
Average receivables collection rate Days
Saldo piutang usaha neto Perseroan pada akhir tahun The Company's net trade receivables balance at the end of
buku 2025 tercatat sebesar USD113,4 juta, menurun 27,3% fiscal year 2025 stood at USD113.4 million, a decrease of 27.3%
dibandingkan USD156,0 juta pada akhir tahun sebelumnya. compared to USD156.0 million at the end of the previous year.
Penurunan ini sejalan dengan meningkatnya penerimaan This decrease was in line with higher cash collections from
kas dari pelanggan sepanjang tahun, yang mencerminkan customers throughout the year, reflecting the effectiveness of
efektivitas pengelolaan penagihan piutang. Meskipun saldo the Company's receivables collection management. Although
piutang menurun signifikan, rasio perputaran piutang dan the receivables balance declined significantly, the receivables
rata-rata periode penagihan relatif stabil masing-masing turnover ratio and average collection period remained relatively
pada 3,8 kali dan 95,4 hari, menunjukkan bahwa kualitas stable at 3.8 times and 95.4 days, respectively, indicating that
pengelolaan piutang secara keseluruhan tetap terjaga. Di the overall quality of receivables management remained sound.
sisi lain, Perseroan meningkatkan cadangan kerugian kredit On the other hand, the Company increased its provision for
ekspektasian atas piutang usaha menjadi USD1,2 juta dari expected credit losses on trade receivables to USD1.2 million
USD605,3 ribu pada tahun sebelumnya sebagai langkah from USD605.3 thousand in the previous year, as a prudent
kehati-hatian dalam mengantisipasi risiko kredit. Manajemen measure to anticipate credit risk. Management believes that the
meyakini bahwa cadangan yang telah dibentuk memadai untuk provision established is adequate to cover potential losses from
menutup potensi kerugian akibat tidak tertagihnya piutang uncollectible trade receivables, such that the Company's asset
usaha, sehingga kualitas aset dan profil risiko Perseroan tetap quality and risk profile remain well managed.
terkelola dengan baik.
Ikatan yang Material untuk Investasi Barang Modal
Material Commitments for Capital Expenditure
Pada tahun buku 2025, Perseroan tidak memiliki ikatan In the 2025 fiscal year, the Company had no material
material terkait investasi barang modal. Investasi barang commitments related to capital expenditures. All capital
modal dilakukan secara langsung menggunakan dana yang expenditures were carried out directly using budgeted funds.
telah dianggarkan.
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Struktur Modal dan Dasar Kebijakan Manajemen atas
Struktur Modal
Capital Structure And Management’s Policy Basis on the Capital Structure
STRUKTUR MODAL CAPITAL STRUCTURE
Tujuan utama pengelolaan modal Perseroan adalah untuk The primary objective of the Company's capital management is
memastikan terpeliharanya rasio permodalan yang sehat to ensure the maintenance of a healthy capital ratio to support
guna mendukung keberlangsungan dan pertumbuhan usaha, business continuity and growth, while maximizing value for
sekaligus memaksimalkan nilai bagi pemegang saham. shareholders. The Company's capital structure as of March 31,
Struktur modal Perseroan per 31 Maret 2026 dan 31 Maret 2026 and March 31, 2025 is described in the table below.
2025 dijelaskan dalam tabel di bawah ini.
FY2025 FY2024
Uraian Persentase Terhadap Persentase Terhadap
Description FY2025 Jumlah Modal FY2024 Jumlah Modal
(USD) Percentage to Total Capital (USD) Percentage to Total Capital
(%) (%)
Liabilitas Jangka Pendek
221.698.473 54,5 267.951.014 58,6
Short Term Liabilities
Liabilitas Jangka Panjang
20.333.892 5,0 17.948.090 3,9
Long Term Liabilities
Jumlah Liabilitas
242.032.365 59,5 285.899.104 62,6
Total Liabilities
Jumlah Ekuitas
165.000.120 40,5 171.061.006 37,4
Total Equity
Jumlah Liabilitas dan Ekuitas
407.032.485 100,0 456.960.110 100,0
Total Liabilities and Equity
Rasio liabilitas terhadap ekuitas
146,7% 167,1%
Liability to equity ratio
Hingga akhir tahun buku 2025, struktur modal Perseroan By the end of fiscal year 2025, the Company's capital structure
menunjukkan perbaikan dengan menurunnya proporsi showed improvement, with the proportion of liabilities to total
liabilitas terhadap total modal dari 62,6% menjadi 59,5%, capital declining from 62.6% to 59.5%, while the proportion
sementara proporsi ekuitas meningkat dari 37,4% menjadi of equity increased from 37.4% to 40.5%. This development
40,5%. Perkembangan ini sejalan dengan membaiknya rasio is consistent with the improvement in the liabilities-to-equity
liabilitas terhadap ekuitas dari 167,1% menjadi 146,7%. ratio from 167.1% to 146.7%. The improvement in capital
Perbaikan struktur modal terutama didorong oleh penurunan structure was mainly driven by a decrease in current liabilities,
liabilitas jangka pendek, seiring pelunasan sebagian utang bank in line with the partial repayment of bank loans supported
yang didukung oleh kuatnya arus kas operasional sepanjang by strong operating cash flow throughout the year. On the
tahun. Di sisi lain, proporsi liabilitas jangka panjang meningkat other hand, the proportion of non-current liabilities increased
sedikit, terutama terkait liabilitas imbalan pascakerja. slightly, mainly related to post-employment benefits liabilities.
Meskipun saldo ekuitas menurun akibat pembagian dividen Although the equity balance decreased due to cash dividend
kas, penurunan liabilitas yang lebih besar dibandingkan distributions, the larger decrease in liabilities compared to the
penurunan ekuitas menghasilkan struktur permodalan yang decrease in equity resulted in a healthier capital structure and
lebih sehat dan memperkuat fleksibilitas keuangan Perseroan strengthened the Company's financial flexibility to support its
dalam mendukung kegiatan usaha ke depan. business activities going forward.
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KEBIJAKAN STRUKTUR MODAL CAPITAL STRUCTURE POLICY
Perseroan menerapkan kebijakan struktur modal dengan The Company implements a capital structure policy that
mengutamakan penggunaan dana internal untuk membiayai prioritizes the use of internal funds to finance working capital
keperluan modal kerja dan pengembangan usaha. Kebijakan needs and business development. Management's policy on
manajemen atas struktur modal didasarkan guna melindungi capital structure is designed to protect the Company's ability
kemampuan Perseroan dalam mempertahankan kelangsungan to sustain its business continuity so as to continue providing
usaha untuk dapat tetap memberikan imbal hasil yang optimal returns to shareholders and broad benefits to
optimal bagi pemegang saham dan manfaat secara luas bagi stakeholders, while maintaining an optimal capital structure to
pemangku kepentingan, di samping mempertahankan struktur reduce the cost of capital.
permodalan yang optimal untuk mengurangi biaya modal.
Perseroan mengelola struktur permodalan dan melakukan The Company manages its capital structure and makes
penyesuaian terhadap perubahan kondisi ekonomi. Untuk adjustments in response to changes in economic conditions.
memelihara dan menyesuaikan struktur permodalan, Perseroan To maintain and adjust its capital structure, the Company may
dapat menyesuaikan pembayaran dividen kepada pemegang adjust dividend payments to shareholders, issue new shares,
saham, menerbitkan saham baru atau mengusahakan pendanaan or seek financing through borrowings. The implementation of
melalui pinjaman. Penerapan kebijakan ini tercermin secara this policy was clearly reflected in fiscal year 2025, in which the
nyata pada tahun buku 2025, di mana Perseroan memanfaatkan Company leveraged the momentum of strong operating cash
momentum arus kas operasi yang kuat untuk mempercepat flow to accelerate the reduction of interest-bearing liabilities,
penurunan liabilitas berbunga, sejalan dengan tujuan menjaga in line with the objective of maintaining an optimal capital
struktur permodalan yang optimal. structure.
Realisasi Investasi Barang Modal
Capital Expenditure Realization
Investasi barang modal atau capital expenditure (capex) Capital expenditure (capex) refers to the acquisition of fixed
merupakan aktivitas pembelian sejumlah aset tetap atau untuk assets or the enhancement of existing fixed assets expected to
menambah nilai aset tetap yang diharapkan dapat memberikan provide future economic benefits.
nilai manfaat di masa yang akan datang.
Investasi barang modal yang dilakukan Perseroan sepanjang The Company's capital expenditure activities throughout the
tahun buku 2025 dapat dilihat pada tabel berikut ini: 2025 fiscal year are presented in the following table:
Investasi Barang Modal FY2025 Tujuan Investasi
Capital Expenditure (USD) Investment Objectives
Mesin 145.999 Mendukung pencapaian rencana bisnis Perseroan dan menghasilkan kinerja operasional
Machinery yang optimal
To support the achievement of the Company's business plans and deliver optimal operational
performance
Kendaraan 1.827.195 Mendukung pencapaian rencana bisnis Perseroan dan menghasilkan kinerja operasional
Vehicle yang optimal
To support the achievement of the Company's business plans and deliver optimal operational
performance
Peralatan kantor 199.209 Mendukung pencapaian rencana bisnis Perseroan dan menghasilkan kinerja operasional
Office equipment yang optimal
To support the achievement of the Company's business plans and deliver optimal operational
performance
Perabotan Kantor 53.025 Mendukung pencapaian rencana bisnis Perseroan dan menghasilkan kinerja operasional
Furniture and fixtures yang optimal
To support the achievement of the Company's business plans and deliver optimal operational
performance
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Investasi Barang Modal FY2025 Tujuan Investasi
Capital Expenditure (USD) Investment Objectives
Peralatan pelayanan purna jual 210.971 Mendukung pencapaian rencana bisnis Perseroan dan menghasilkan kinerja operasional
Tools for after-sales services yang optimal
To support the achievement of the Company's business plans and deliver optimal operational
performance
Aset dalam penyelesaian 529.346 Mendukung pencapaian rencana bisnis Perseroan dan menghasilkan kinerja operasional
Construction in-progress yang optimal
To support the achievement of the Company's business plans and deliver optimal operational
performance
Jumlah 2.965.745
Total
Total realisasi investasi barang modal Perseroan pada tahun Total realized capital expenditure by the Company in fiscal year
buku 2025 tercatat sebesar hampir USD3,0 juta, menurun 37,8% 2025 amounted to nearly USD3.0 million, a decrease of 37.8%
dibandingkan USD4,8 juta pada tahun buku 2024. Penurunan compared to USD4.8 million in fiscal year 2024. This decrease
ini konsisten dengan kas neto yang digunakan Perseroan untuk is consistent with the net cash used by the Company for
aktivitas investasi yang juga menurun 61,4% sebagaimana investing activities, which also decreased by 61.4% as described
telah diuraikan pada bagian arus kas, mencerminkan sikap in the cash flow section, reflecting the Company's more
Perseroan yang lebih selektif dalam belanja modal di tengah selective approach to capital expenditure amid its focus on
fokus pada penguatan likuiditas dan percepatan pembayaran strengthening liquidity and accelerating bank loan repayment.
utang bank.
Dari sisi komposisi, investasi kendaraan mendominasi realisasi In terms of composition, vehicle investment dominated this
capex tahun ini dengan kontribusi 61,6% dari total investasi, year's capex realization, contributing 61.6% of total investment,
terutama untuk pembaruan armada kendaraan operasional mainly for the renewal of the operational and after-sales
dan layanan purna jual. Investasi lainnya tersebar pada aset service vehicle fleet. Other investments were spread across
dalam penyelesaian (17,8%), peralatan pelayanan purna jual construction in progress (17.8%), after-sales service tools
(7,1%), peralatan kantor (6,7%), mesin (4,9%), dan perabotan (7.1%), office equipment (6.7%), machinery (4.9%), and office
kantor (1,8%). furniture (1.8%).
Informasi dan Fakta Material yang Terjadi Setelah Tanggal
Laporan Akuntan
Material Information and Facts That Occurred after the Accountant’s Reporting Data
Berikut adalah informasi dan fakta material yang terjadi The following is material information and facts that occurred
setelah tanggal laporan akuntan dan sebelum penyampaian after the date of the accountant's report and prior to the
laporan tahunan tahun buku 2025: submission of the 2025 fiscal year annual report:
1. Dividen Kas dari PT Hexa Finance Indonesia 1. Cash Dividend from PT Hexa Finance Indonesia
Berdasarkan Keputusan Sirkuler Pemegang Saham sebagai Based on the Circular Resolution of Shareholders in Lieu
Pengganti Rapat Umum Pemegang Saham tanggal 22 Juni of a General Meeting of Shareholders dated June 22, 2026,
2026, para pemegang saham PT Hexa Finance Indonesia the shareholders of PT Hexa Finance Indonesia approved
menyetujui pembagian dividen kas, di mana Perseroan a cash dividend distribution, under which the Company
akan menerima dividen kas sebesar Rp9.101.550.000. will receive a cash dividend of Rp9,101,550,000. On June
Pada tanggal 29 Juni 2026, Perseroan telah menerima 29, 2026, the Company received a cash dividend from
dividen kas dari Hexa sebesar Rp9.101.550.000 (setara Hexa of Rp9,101,550,000 (equivalent to USD509,687).
dengan USD509.687).
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2. Perubahan Susunan Direksi Perseroan 2. Change in the Composition of the Company's Board of
Directors
Berdasarkan keputusan Rapat Umum Pemegang Saham Based on the resolution of the Company's Extraordinary
Luar Biasa Perseroan yang diadakan pada tanggal 19 Mei General Meeting of Shareholders held on May 19, 2026, as
2026, sebagaimana dinyatakan dalam Akta Notaris Gatot stated in Notarial Deed No. 6 of Gatot Widodo, S.E., S.H.,
Widodo, S.E., S.H., M.Kn. No. 6 pada tanggal yang sama, M.Kn., dated the same date, the shareholders approved
para pemegang saham menyetujui perubahan susunan a change in the composition of the Company's Board of
Direksi Perseroan. Perubahan ini telah diberitahukan Directors. This change has been notified to the Ministry of
kepada Kementerian Hukum Republik Indonesia melalui Law of the Republic of Indonesia through Letter No. AHU-
Surat No. AHU-AH.01.09-0313953 tanggal 8 Juni 2026. AH.01.09-0313953 dated June 8, 2026. The composition of
Susunan Direksi Perseroan menjadi sebagai berikut: the Company's Board of Directors is as follows:
Jabatan Nama
Position Name
Direktur Utama
Dwi Swasono
President Director
Direktur
Koji Sato
Director
Direktur
Nobuyasu Hagiwara
Director
Direktur
Teru Karahashi
Director
Direktur
Yoshendri
Director
Direktur
Hiroki Majima
Director
Direktur
Ryoji Tanaka
Director
Direktur
Junji Fukagawa
Director
Perbandingan Target dan Realisasi Tahun 2025
Comparison of Target and Realization 2025
Secara berkala, Perseroan melakukan evaluasi terhadap hasil The Company periodically evaluates its operational and
kinerja operasional dan keuangan yang dicapai pada tahun financial performance achieved during the fiscal year. This
buku. Hal tersebut dilakukan dengan mengukur kinerja is done by measuring the Company's performance based on
Perseroan berdasarkan perbandingan antara target atau a comparison between the targets set out in the Corporate
Rencana Kerja dan Anggaran Perusahaan (RKAP) yang Work Plan and Budget (RKAP) at the beginning of the year
ditetapkan pada awal tahun dengan realisasi pada tahun and the actual results achieved during the budget year. The
anggaran. Perbandingan antara target dan realisasi pada tahun comparison between targets and actual results for fiscal year
buku 2025 dapat dilihat pada tabel berikut: 2025 is presented in the following table:
Uraian Satuan RKAP FY2025 Realisasi FY2025 Pencapaian (%)
Description Unit Target FY2025 Realization FY2025 Achievement (%)
Penjualan Mid Excavator > 6T incl. mining excavator
Unit 2.929 3.164 108,0
Mid Excavator > 6T incl. mining excavator Sales
Penghasilan neto
USD 609.864.684 515.423.217 84,5
Net revenues
Laba bruto
USD 116.683.458 90.183.254 77,3
Gross profit
Laba usaha
USD 51.476.732 27.648.992 53,7
Operating income
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Uraian Satuan RKAP FY2025 Realisasi FY2025 Pencapaian (%)
Description Unit Target FY2025 Realization FY2025 Achievement (%)
Laba bersih
USD 34.976.100 15.983.119 45,7
Net income
Struktur modal:
Capital structure :
Liabilitas jangka pendek
USD 253.119.864 221.698.473 87,6
Current liabilities
Liabilitas jangka panjang
USD 17.947.440 20.333.892 113,3
Current liabilities
Jumlah liabilitas
USD 271.067.304 242.032.365 89,3
Total liabilities
Jumlah ekuitas
USD 183.784.653 165.000.120 89,8
Total equity
Jumlah liabilitas dan ekuitas
USD 454.851.957 407.032.485 89,5
Total liabilities and equity
Rasio liabilitas terhadap ekuitas
% 147,5 146,7 99,5
Liabilities to equity ratio
Target Tahun Buku 2026
Target For Ficscal Year 2026
Untuk menghadapi tahun tahun buku 2026, Perseroan telah To prepare for the 2026 fiscal year, the Company has established
menetapkan target operasional dan keuangan yang termuat operational and financial targets as outlined in the Corporate
pada Rencana Kerja dan Anggaran Perusahaan yang dapat Work Plan and Budget, which are presented in the following
dilihat pada tabel berikut: table:
Uraian Satuan Realisasi FY2025 RKAP FY2026 Pertumbuhan (%)
Description Unit Realization FY2025 Target FY2026 Growth (%)
Penjualan alat berat (Excavator 6T Over)
Unit 3.164 3.094 (2,2)
(Excavator 6T Over) Sales of heavy equipment
Penghasilan neto
USD 515.423.217 589.375.469 14,3
Net revenues
Laba bruto
USD 90.183.254 95.082.123 5,4
Gross profit
Laba usaha
USD 27.648.992 28.841.102 4,3
Operating income
Laba bersih
USD 15.983.119 18.383.638 15,0
Net income
Struktur modal:
Capital structure :
Liabilitas jangka pendek
USD 221.698.473 226.618.500 2,2
Current liabilities
Liabilitas jangka panjang
USD 20.333.892 20.016.291 (1,6)
Non-current liabilities
Jumlah liabilitas
USD 242.032.365 246.634.791 1,9
Total liabilities
Jumlah ekuitas
USD 165.000.120 171.871.020 4,2
Total equity
Jumlah liabilitas dan ekuitas
USD 407.032.485 418.505.811 2,8
Total liabilities and equity
Rasio liabilitas terhadap ekuitas
% 146,7 143,5
Liabilities to equity ratio
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Aspek Pemasaran
Marketing Aspect
STRATEGI PEMASARAN MARKETING STRATEGY
Perseroan menerapkan beberapa strategi pemasaran untuk The Company implements several marketing strategies to
meningkatkan penjualan, antara lain: increase sales, including:
1. Menawarkan solusi andal melalui dukungan purna jual 1. Offering reliable solutions through after-sales support.
Perseroan menyediakan layanan remanufacturing untuk The Company provides remanufacturing services
unit construction equipment serta program refurbishment for construction equipment units and refurbishment
pada unit mining sebagai perluasan layanan penjualan, programs for mining units as an extension of its sales
serta mengembangkan sistem baru untuk mendorong services, while also developing a new system to drive
pertumbuhan melalui parts online shop. growth through its parts online shop.
2. Meningkatkan peluang penjualan dengan memperluas 2. Increasing sales opportunities by expanding its product
lini produk (product line extension) dengan produk- line (product line extension) with new products that offer
produk baru yang menghadirkan berbagai inovasi untuk various innovations to meet customer needs.
memenuhi kebutuhan pelanggan.
3. Menyediakan solusi bisnis penyewaan dan penjualan 3. Providing heavy equipment rental solutions and premium
premium used dengan standar kelas dunia dari HCM used equipment with world-class standards from HCM
Jepang. Japan.
4. Menyediakan penawaran paket-paket menarik bagi 4. Offering attractive packages to customers, including:
pelanggan diantaranya :
• FMC (Full Maintenance Contract) • FMC (Full Maintenance Contract)
• SSA (Site Support Agreement) • SSA (Site Support Agreement)
• CCS (Customer Support Contract) • CCS (Customer Support Contract)
• VHS (Vendor Hold Stock) • VHS (Vendor Hold Stock)
• CPM (ConSite Preventive Maintenance) • CPM (ConSite Preventive Maintenance)
• HOS (Hydraulic Oil Supply) • HOS (Hydraulic Oil Supply)
Disamping itu, untuk mendukung strategi tersebut, Perseroan In addition, to support these strategies, the Company continues
juga tetap menerapkan Program “ONE HEXINDO & to implement the "ONE HEXINDO & KENKIJIN SPIRIT"
KENKIJIN SPIRIT” dalam upaya membentuk budaya Program in an effort to foster a stronger corporate culture,
Perusahaan yang lebih baik serta program-program as well as employee competency development programs,
pengembangan kompetensi karyawan termasuk karyawan including for employees assigned to sales and marketing
yang bertugas di bidang penjualan/pemasaran. functions.
PANGSA PASAR MARKET SHARE
Perseroan memiliki berbagai jenis produk alat berat untuk The Company offers a wide range of heavy equipment products
memenuhi kebutuhan pelanggan di berbagai segmen. Pangsa to meet customer needs across various segments. Market share
pasar berdasarkan jenis produk Perseroan pada tahun 2025 by product type for fiscal year 2025 is as follows:
adalah sebagai berikut:
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FY2025 FY2024
Permintaan Permintaan
Jenis Alat Berat Penjualan Pangsa Penjualan Pangsa
Pasar Sales Share
Pasar Sales Share
Market Demand Market Demand
(Unit) (%) (Unit) (%)
(Unit) (Unit)
Mini Excavator 1.362 243 17,8 1.498 249 16,6
Mid Excavator >6T incl. mining
18.919 3.164 16,7 15.695 2.597 16,5
excavator
Wheel Loader 1.317 42 3,2 1.878 37 2,0
Rigid Dump Truck (HITACHI) 621 - - 1.198 - 0
Articulated Dump Truck (BELL) 435 0 0,0 315 3 1,0
Kebijakan Dividen
Dividend Policy
DASAR KEBIJAKAN PEMBAGIAN DIVIDEN BASIS OF THE COMPANY'S DIVIDEND POLICY
PERSEROAN
Mengacu pada Undang-undang RI No. 40 Tahun 2007 tentang In accordance with the Law of the Republic of Indonesia No. 40
Perseroan Terbatas, dividen hanya boleh dibagikan apabila of 2007 on Limited Liability Companies, dividends may only
Perseroan mempunyai “saldo laba yang positif ”. Pembagian be distributed if the Company has a positive retained earnings
dividen kepada pemegang saham diakui sebagai liabilitas balance. Dividend distribution to shareholders is recognized as
dalam laporan keuangan Perseroan pada periode di mana a liability in the Company's financial statements in the period
dividen dideklarasikan. in which the dividend is declared.
Perseroan berkomitmen untuk membagikan dividen tunai The Company is committed to distributing cash dividends at
sekurang-kurangnya sekali dalam setahun. Jumlah dividen least once a year. The amount of dividend distributed depends
yang dibagikan tergantung dari laba Perseroan pada tahun on the Company's profit for the relevant fiscal year, while also
buku yang bersangkutan, dengan tidak mengabaikan tingkat considering the Company's financial condition, and without
kesehatan Perseroan dan tanpa mengurangi hak dari RUPS limiting the rights of the General Meeting of Shareholders
untuk menentukan lain sesuai dengan Anggaran Dasar (GMS) to determine otherwise in accordance with the
Perseroan. Company's Articles of Association.
PEMBAGIAN DIVIDEN DIVIDEND DISTRIBUTION
Pada periode tahun buku 2022, 2023, dan 2024, Perseroan For the 2022, 2023, and 2024 fiscal years, the Company
melakukan pembagian dividen sesuai dengan risalah RUPST distributed dividends in accordance with the resolutions of
yang kronologisnya dapat dilihat pada tabel berikut ini: the Annual General Meeting of Shareholders (AGMS), the
chronology of which is presented in the following table:
Uraian Satuan FY2024 FY 2023 FY 2022
Description Unit
Laba Bersih
USD 31.061.735 55.711.878 51.620.039
Net income
Dividen tunai dibagikan
USD 21.743.400 38.998.315 41.296.031
Distributed cash dividend
Tambahan dividen tunai dari saldo laba ditahan yang belum
ditentukan penggunaannya
USD - - -
Additional cash dividend from retained earnings balance which has not
been decided of its use
Total dividen tunai dibagikan
USD 21.743.400 38.998.315 41.296.031
Total distributed cash dividend
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Uraian Satuan FY2024 FY 2023 FY 2022
Description Unit
Dividen per saham
USD 0,025885 0,046427 0,049162
Dividend per share
Rasio pembayaran
% 70% 70% 80%
Payout ratio
Tanggal pembayaran 17 Oktober 2025 25 Oktober 2024 21 Oktober 2023
Payment date October 17, 2025 October 25, 2024 October 21, 2023
Informasi tentang Penggunaan Dana Hasil Penawaran Umum
Information on the Use of Proceeds from the Public Offering
Perseroan telah melaksanakan Penawaran Umum Perdana The Company conducted an Initial Public Offering (IPO) to
(IPO) kepada masyarakat pada tahun 1994 sejumlah the public in 1994, comprising 10,000,000 shares at an offering
10.000.000 saham dengan harga penawaran sebesar Rp2.800 price of Rp2,800 per share, followed by a first limited public
per saham, dan penawaran umum terbatas pertama kepada offering to shareholders through a Rights Issue in 1998,
para pemegang saham dalam rangka penerbitan Hak Memesan comprising 42,000,000 shares at an offering price of Rp1,000
Efek Terlebih Dahulu (HMETD) pada tahun 1998 sejumlah per share. The proceeds from these public offerings have been
42.000.000 saham dengan harga penawaran sebesar Rp1.000 fully utilized in accordance with the objectives stated in the
per saham. Seluruh dana hasil penawaran umum tersebut prospectus in prior periods, and all of the Company's shares
telah direalisasikan penggunaannya sesuai dengan tujuan are currently listed on the Indonesia Stock Exchange.
yang dinyatakan dalam prospektus pada periode-periode
sebelumnya, dan seluruh saham Perseroan saat ini telah
tercatat di Bursa Efek Indonesia.
Sampai dengan 31 Maret 2026, Perseroan tidak melakukan As of March 31, 2026, the Company did not conduct any new
penawaran umum saham baru kepada publik. Oleh sebab public offering of shares. Therefore, there is no realization of
itu, tidak terdapat realisasi penggunaan dana hasil penawaran proceeds from public offerings to be disclosed for the 2025
umum yang perlu diungkapkan pada tahun buku 2025 ini. fiscal year.
Informasi Material mengenai Investasi, Ekspansi, Divestasi,
Penggabungan Usaha, Akuisisi, dan/atau Restrukturisasi
Utang/Modal.
Material Information regarding Investment, Expansion, Divestment, Business Merger,
Acquisition, and/or Debt/Capital Restructuring
Pada tahun buku 2025, Perseroan tidak melakukan kegiatan In the 2025 fiscal year, the Company did not undertake
investasi, ekspansi, divestasi, penggabungan usaha, akuisisi any investment, expansion, divestment, business merger,
serta restrukturisasi utang/modal. Dengan demikian, informasi acquisition, or debt/capital restructuring activities. Accordingly,
mengenai hal tersebut tidak tersedia untuk diungkapkan pada there is no information to be disclosed in this section.
bagian ini.
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03
Informasi Transaksi Material yang Mengandung Benturan
Kepentingan dan/Atau Transaksi dengan Pihak Afiliasi/Pihak
Berelasi
Information on Material Transactions Involving Conflicts of Interest and/or Transactions with
Affiliated Parties/Related Parties
Perusahaan melakukan transaksi dengan pihak berelasi The Company engages in transactions with related parties
sesuai dengan definisi yang diuraikan pada PSAK No. 224, as defined under PSAK No. 224, “Related Party Disclosures”.
“Pengungkapan Pihak-pihak Berelasi”. Transaksi ini dilakukan These transactions are carried out based on terms agreed upon
berdasarkan persyaratan yang disetujui oleh kedua belah by both parties, which may differ from those made with non-
pihak, yang mungkin tidak sama dengan transaksi lain yang related parties. This is disclosed in Note 2b of the Financial
dilakukan dengan pihak-pihak yang tidak berelasi. Hal ini Statements.
sesuai catatan Laporan Keuangan No. 2b.
SIFAT HUBUNGAN DAN TRANSAKSI DENGAN NATURE OF TRANSACTIONS WITH RELATED
PIHAK BERELASI PARTIES
Daftar pihak berelasi beserta hubungan antara Perseroan dan The list of related parties and the nature of the relationships
pihak berelasi yang dijelaskan sebagai berikut: between the Company and the related parties are described as
follows:
Pihak Berelasi Sifat Hubungan dengan Pihak Berelasi
No. Related Parties Nature of Relationship with Related Parties
Pemegang saham
1 Hitachi Construction Machinery Co. Ltd., Jepang
Shareholders
Pemegang saham
2 Hitachi Construction Machinery Asia and Pacific Pte. Ltd., Singapura
Shareholders
Pemegang saham
3 ITOCHU Corporation, Jepang
Shareholders
Entitas Sepengendali
4 PT Hitachi Construction Machinery Indonesia
Entities under Common Control
Entitas Sepengendali
5 Hitachi Asia Ltd., Singapura
Entities under Common Control
Entitas Sepengendali
6 Hitachi Construction Machinery Americas Inc., Amerika Serikat
Entities under Common Control
Entitas Sepengendali
7 Hitachi Construction Machinery (Malaysia) Sdn. Bhd., Malaysia
Entities under Common Control
Entitas Sepengendali
8 Hitachi Construction Machinery Australia Pty. Ltd., Australia
Entities under Common Control
Entitas Sepengendali
9 Wenco International Mining Systems Ltd., Kanada
Entities under Common Control
Entitas Sepengendali
10 PT Bradken Indonesia
Entities under Common Control
Entitas Sepengendali
11 Bradken Resources Pty Ltd., Australia
Entities under Common Control
Entitas Sepengendali
12 Tata Hitachi Construction Machinery Company Private Limited, India
Entities under Common Control
Entitas Sepengendali
13 Hitachi Ltd., Jepang
Entities under Common Control
Entitas Sepengendali
14 Hitachi Construction Truck Manufacturing Ltd., Kanada
Entities under Common Control
Entitas Sepengendali
15 Hitachi Kenki Logistics Technology Co. Ltd., Jepang
Entities under Common Control
Entitas Sepengendali
16 Hitachi Construction Machinery Co. Ltd., Thailand
Entities under Common Control
Entitas Asosiasi yang Merupakan Anggota Kelompok Usaha
dimana Perusahaan adalah Anggotanya
17 PT Hexa Finance Indonesia
Associate of a Member of a Group of which the Company is a
Member
2025 Annual Report & Sustainability Report 125 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
ALASAN DILAKUKANNYA TRANSAKSI REASON FOR UNDERTAKING AFFILIATE
AFILIASI TRANSACTIONS
Transaksi afiliasi yang dilakukan oleh Perusahaan merupakan The affiliate transactions carried out by the Company are part
kegiatan usaha yang dijalankan dalam rangka menghasilkan of its regular business operations aimed at generating revenue,
pendapatan usaha dan dilakukan secara rutin, berulang, dan/ and are conducted on a routine, recurring, or ongoing basis. The
atau berkelanjutan. Manajemen Perusahaan berkeyakinan Company's management is confident that these transactions
bahwa transaksi afiliasi dilakukan sesuai praktik bisnis yang are conducted in accordance with prevailing business practices.
berlaku umum.
Transaksi afiliasi pada tahun buku 2025 telah diungkapkan The affiliate transactions conducted by the Company in the
pada Catatan Nomor 6 dalam Laporan Keuangan tahun buku 2025 fiscal year were carried out as part of its normal business
2025 yang menjadi bagian tidak terpisahkan dari Laporan activities to generate operating income, and were undertaken on
Tahunan ini. a routine, recurring, and/or ongoing basis. These transactions
have been disclosed in Note 6 of the 2025 fiscal year Financial
Statements, which form an integral part of this Annual Report.
PERNYATAAN KEWAJARAN TRANSAKSI OLEH FAIRNESS STATEMENT ON TRANSACTIONS BY
DIREKSI THE BOARD OF DIRECTORS
Direksi memastikan bahwa transaksi afiliasi yang dilakukan The Board of Directors affirms that the affiliate transactions
pada tahun buku 2025 telah melalui prosedur yang memadai conducted in the 2025 fiscal year were subject to adequate
untuk memastikan masing-masing transaksi dilakukan procedures to ensure that each transaction was carried out
sesuai prinsip arm's length principle, memenuhi peraturan on an arm's length basis, in compliance with applicable
perundang-undangan yang berlaku, serta dilaporkan kepada laws and regulations, and properly reported to the Financial
OJK. Prosedur dan kewajaran seluruh transaksi afiliasi secara Services Authority (OJK). The fairness and procedures of all
berkala dievaluasi oleh Dewan Komisaris melalui Komite affiliate transactions are regularly reviewed by the Board of
Audit. Commissioners through the Audit Committee.
KEBIJAKAN PERSEROAN TERKAIT MEKANISME COMPANY POLICY ON THE REVIEW MECHANISM FOR
REVIEW ATAS TRANSAKSI AFILIASI AFFILIATE TRANSACTIONS
Mekanisme review terhadap seluruh transaksi yang dijalankan The review mechanism for all transactions carried out by
Perseroan dengan pihak-pihak terafiliasi diterapkan sejak the Company with affiliated parties is implemented from the
tahap awal sebelum transaksi dilakukan dengan melibatkan initial stage, prior to execution, involving the Audit Committee
Komite Audit dan dilaporkan kepada Dewan Komisaris, and reporting to the Board of Commissioners, and continues
hingga setelah transaksi tersebut dilakukan baik melalui after the transaction is completed through both internal and
kegiatan audit internal maupun audit eksternal. external audit activities
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03
Perubahan Peraturan Perundang-undangan yang
Berpengaruh Signifikan terhadap Perseroan
Changes In LawsaAnd Regulation That Significantly Affect The Company
Berbeda dengan tahun buku 2024, pada tahun buku 2025 Unlike fiscal year 2024, in fiscal year 2025 there were a number
terdapat sejumlah perubahan regulasi di sektor pertambangan of regulatory changes in the mineral and coal mining sector —
mineral dan batubara sebagai salah satu sektor pengguna utama one of the main end-user sectors for the Company's products
produk dan jasa Perseroan yang perlu dicermati meskipun and services — that warrant attention, although they did not
tidak berdampak langsung terhadap laporan keuangan have a direct impact on the Company's financial statements.
Perseroan. Perubahan-perubahan tersebut antara lain: These changes include:
1. Undang-Undang No. 2 Tahun 2025 tentang Perubahan 1. Law No. 2 of 2025 concerning the Fourth Amendment to
Keempat atas Undang-Undang No. 4 Tahun 2009 tentang Law No. 4 of 2009 on Mineral and Coal Mining, enacted
Pertambangan Mineral dan Batubara, disahkan DPR pada by the House of Representatives (DPR) on February 18,
18 Februari 2025. Perubahan ini antara lain mengatur 2025. This amendment, among other things, provides for
pemberian Wilayah Izin Usaha Pertambangan (WIUP) the priority allocation of Mining Business License Areas
secara prioritas kepada koperasi, badan usaha kecil dan (WIUP) to cooperatives, small and medium enterprises,
menengah, badan usaha milik organisasi kemasyarakatan business entities owned by religious community
keagamaan, serta perguruan tinggi, di samping organizations, and universities, in addition to adjustments
penyesuaian ketentuan penerimaan negara bukan pajak to non-tax state revenue provisions from mining business
dari kegiatan usaha pertambangan. activities.
2. Peraturan Menteri ESDM No. 17 Tahun 2025 tentang Tata 2. Ministry of Energy and Mineral Resources Regulation No.
Cara Penyusunan, Penyampaian, dan Persetujuan Rencana 17 of 2025 concerning the Procedures for the Preparation,
Kerja dan Anggaran Biaya (RKAB), yang mengembalikan Submission, and Approval of Work Plans and Budgets
siklus persetujuan RKAB dari sistem tiga tahunan menjadi (RKAB), which reverts the RKAB approval cycle from a
tahunan mulai tahun 2026, disertai digitalisasi proses three-year system to an annual system starting in 2026,
pengajuan melalui sistem MinerbaOne. Pemegang izin accompanied by the digitalization of the submission
usaha pertambangan yang sebelumnya telah memiliki process through the MinerbaOne system. Mining
RKAB tiga tahunan diwajibkan mengajukan penyesuaian business license holders that previously held three-year
RKAB 2026 paling lambat Oktober 2025. RKABs are required to submit an adjusted 2026 RKAB no
later than October 2025.
3. Peraturan Pemerintah No. 18 Tahun 2025 tentang 3. Government Regulation No. 18 of 2025 concerning the
Perubahan atas PP No. 15 Tahun 2022 mengenai Perlakuan Amendment to Government Regulation No. 15 of 2022
Perpajakan dan/atau Penerimaan Negara Bukan Pajak di on Taxation Treatment and/or Non-Tax State Revenue
Bidang Usaha Pertambangan Batubara, beserta PP No. in the Coal Mining Business, together with Government
39 Tahun 2025 tentang Perubahan Kedua atas PP No. Regulation No. 39 of 2025 concerning the Second
96 Tahun 2021 mengenai Pelaksanaan Kegiatan Usaha Amendment to Government Regulation No. 96 of 2021
Pertambangan Mineral dan Batubara. on the Implementation of Mineral and Coal Mining
Business Activities.
Perubahan regulasi tersebut, khususnya transisi siklus RKAB These regulatory changes, particularly the transition of the
dari tiga tahunan menjadi tahunan, berpotensi menciptakan RKAB cycle from a three-year to an annual system, may
periode penyesuaian bagi para pelaku usaha pertambangan create an adjustment period for mining businesses in planning
dalam merencanakan produksi dan belanja modal jangka medium-term production and capital expenditure, including
menengah, termasuk keputusan investasi alat berat. Manajemen heavy equipment investment decisions. The Company's
Perseroan senantiasa memantau perkembangan regulasi ini management continuously monitors these regulatory
untuk mengantisipasi dampaknya terhadap permintaan pasar developments to anticipate their impact on heavy equipment
alat berat dari sektor pertambangan. market demand from the mining sector.
2025 Annual Report & Sustainability Report 127 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Di luar sektor pertambangan, tidak terdapat perubahan Outside the mining sector, there were no other changes in
peraturan perundang-undangan lain yang berpengaruh laws and regulations that had a significant direct impact on the
signifikan secara langsung terhadap kegiatan usaha maupun Company's business activities or financial reporting in fiscal
pelaporan keuangan Perseroan pada tahun buku 2025. year 2025.
Perubahan Kebijakan Akuntansi dan Dampaknya
Terhadap Perseroan
Information on the Use of Proceeds from the Public Offering
Perseroan menerapkan standar baru dan/atau yang direvisi The Company applies new and/or revised standards effective
yang berlaku efektif untuk periode yang dimulai pada atau for periods beginning on or after January 1, 2025, including the
setelah 1 Januari 2025, termasuk standar yang direvisi berikut following revised standards that affect the Company's financial
ini yang memengaruhi laporan keuangan Perseroan: statements:
Perubahan Kebijakan Akuntansi Dampak terhadap Pelaporan Keuangan Perseroan
No. Changes in Accounting Principles Effects on the Company’s Financial Statements
1 Amandemen PSAK No. 221, "Kekurangan Ketertukaran" Amandemen ini tidak berdampak terhadap laporan keuangan Perseroan.
Amendment to PSAK No. 221, "Lack of Exchangeability" This amendment does not have any impact on the Company's financial
statements.
2 Amandemen PSAK No. 212, "Pajak Penghasilan" — terkait Amandemen ini memberikan pengecualian wajib sementara dari
penerapan kerangka Pilar Dua OECD (Pillar Two) melalui Peraturan pengakuan atau pengungkapan pajak tangguhan terkait Pilar Dua. Dengan
Menteri Keuangan No. 136/2024 demikian, tidak terdapat dampak pengakuan pajak tangguhan tambahan
Amendment to PSAK No. 212, "Income Taxes" — concerning the pada laporan keuangan Perseroan untuk tahun buku 2025 sehubungan
implementation of the OECD Pillar Two framework through Minister of dengan kerangka ini.
Finance Regulation No. 136/2024 This amendment provides a mandatory temporary exception from the
recognition or disclosure of deferred taxes related to Pillar Two. Accordingly,
there is no impact from the recognition of additional deferred taxes in the
Company's financial statements for fiscal year 2025 in connection with this
framework.
Prospek Usaha Tahun Buku 2026
Business Outlook for the Fiscal Year 2025
Pertumbuhan ekonomi global diproyeksikan melambat Global economic growth is projected to slow to 3.0% in 2026,
menjadi 3,0% pada tahun 2026, turun dari 3,5% pada tahun down from 3.5% in 2025, before rebounding to 3.4% in 2027,
2025, sebelum kembali menguat ke 3,4% pada tahun 2027 well below the historical average (2000–2019) of 3.7%. This
atau jauh di bawah rata-rata historis (2000–2019) sebesar slowdown is primarily driven by the outbreak of armed conflict
3,7%. Perlambatan ini terutama dipicu oleh pecahnya konflik in the Middle East between the United States/Israel and Iran
bersenjata di Timur Tengah antara Amerika Serikat/Israel dan in late February 2026, which triggered an energy supply shock
Iran pada akhir Februari 2026, yang menimbulkan guncangan and risk of disruption to the Strait of Hormuz, one of the
pasokan energi dan risiko gangguan terhadap Selat Hormuz, world's vital hydrocarbon distribution routes. Global inflation
salah satu jalur distribusi hidrokarbon global yang vital. Inflasi is instead expected to rise to 4.7% in 2026 (from 4.1% in 2025),
global diperkirakan justru meningkat menjadi 4,7% pada before easing to 3.9% in 2027. Nevertheless, the artificial
tahun 2026 (dari 4,1% pada tahun 2025), sebelum mereda ke intelligence (AI)-driven technology investment cycle continues
3,9% pada tahun 2027. Meskipun demikian, siklus investasi to provide support that has helped contain a deeper slowdown.
teknologi yang didorong oleh kecerdasan buatan (AI) turut
menjadi penopang yang menahan perlambatan lebih dalam.
PT Hexindo Adiperkasa Tbk 128 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 Di tengah dinamika tersebut, International Monetary Fund Amid these dynamics, the International Monetary Fund (IMF) (IMF) tetap mempertahankan proyeksi pertumbuhan ekonomi maintains its projection for Indonesia's economic growth at Indonesia sebesar 5,0% pada tahun 2026 dan meningkat 5.0% in 2026, rising to 5.1% in 2027, unchanged from its April menjadi 5,1% pada tahun 2027, tidak berubah dari proyeksi 2026 projection, and above the average growth of the ASEAN-5 April 2026, dan berada di atas rata-rata pertumbuhan kawasan region (4.1%) and emerging Asia (4.8%). This figure is slightly ASEAN-5 (4,1%) maupun negara berkembang Asia (4,8%). below the Indonesian Government's target of 5.4%, although Angka ini sedikit di bawah target Pemerintah Indonesia sebesar early-year data shows optimism, with first-quarter 2026 5,4%, meski data awal tahun menunjukkan optimisme dengan economic growth reaching 5.61% (yoy) according to Statistics realisasi pertumbuhan ekonomi kuartal I 2026 mencapai 5,61% Indonesia. (yoy) menurut Badan Pusat Statistik. Pada sektor pengguna alat berat, industri pertambangan In the heavy equipment end-user sector, the coal mining batubara memasuki tahun 2026 dengan tantangan yang lebih industry enters 2026 facing greater challenges following a cut berat menyusul pemangkasan target Rencana Kerja dan in the national coal production Work Plan and Budget (RKAB) Anggaran Biaya (RKAB) produksi batubara nasional menjadi target to approximately 600 million tons, a decrease of around sekitar 600 juta ton atau turun sekitar 24% dari realisasi 24% from 2025 production of approximately 790 million tons. produksi 2025 yang mencapai sekitar 790 juta ton. Menurut According to the Indonesian Heavy Equipment Distributors Perhimpunan Agen Tunggal Alat Berat Indonesia (PAABI), Association (PAABI), this decline in the coal production target penurunan target produksi batubara ini berpotensi menekan could pressure national heavy equipment sales by 5–10%, penjualan alat berat nasional sebesar 5–10%, mengingat given that the coal mining segment accounts for approximately segmen tambang batubara menyumbang sekitar 30–35% dari 30–35% of total heavy equipment demand. Nevertheless, total permintaan alat berat. Meski demikian, industri alat berat the heavy equipment industry as a whole is still projected to secara keseluruhan tetap diproyeksikan tumbuh moderat pada grow moderately in 2026, with demand estimated to reach 2026, dengan estimasi permintaan mencapai 23.000–25.000 23,000–25,000 units worth approximately USD3.62 billion, unit senilai sekitar USD3,62 miliar, didukung oleh pergeseran supported by a shift in momentum toward the construction momentum ke sektor konstruksi dan infrastruktur (proyek and infrastructure sector (national strategic projects, the strategis nasional, kelanjutan pembangunan IKN, jalan tol, continued development of IKN, toll roads, and ports) and dan pelabuhan) serta tambang nikel, di samping program nickel mining, alongside the biodiesel program and potential biodiesel dan potensi proyek food estate di sektor perkebunan food estate projects in the plantation and agriculture sectors. dan pertanian. Untuk dapat mempertahankan kinerja Perseroan di tengah To sustain its performance amid global economic uncertainty ketidakpastian ekonomi global serta transisi kebijakan RKAB and the transition of RKAB policy in the mining sector, di sektor pertambangan, Perseroan akan terus memantau the Company will continue to closely monitor market perkembangan pasar secara cermat dan menyesuaikan developments and adjust its sales, rental, spare parts, and strategi penjualan, penyewaan, suku cadang, serta layanan repair and maintenance service strategies to capture growth pemeliharaan dan perbaikan guna menangkap peluang opportunities in demand from the construction, infrastructure, pertumbuhan permintaan dari sektor konstruksi, infrastruktur, and plantation sectors, which are projected to be the main dan perkebunan yang diproyeksikan menjadi penopang utama pillars of the national heavy equipment market in 2026. pasar alat berat nasional pada tahun 2026. 2025 Annual Report & Sustainability Report 129 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis PT Hexindo Adiperkasa Tbk 130 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
Tata Kelola
Perusahaan
yang Baik
Good Corporate
Governance
2025 Annual Report & Sustainability Report 131 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Penerapan Tata Kelola Perusahaan yang Baik
Implementation of Good Corporate Governance
DASAR DAN PEDOMAN PENERAPAN TATA BASIS AND GUIDELINES FOR THE
KELOLA PERUSAHAAN YANG BAIK IMPLEMENTATION OF GOOD CORPORATE
GOVERNANCE
Perseroan berkomitmen untuk menerapkan GCG dalam setiap The Company is committed to implementing Good Corporate
aktivitas operasionalnya. Komitmen ini dijalankan dengan Governance (GCG) in all of its business activities and
mengacu pada ketentuan dan peraturan perundang-undangan operations. This commitment is carried out in accordance with
berikut: the following laws and regulations:
1. Undang-Undang Republik Indonesia yang terkait dengan 1. Laws of the Republic of Indonesia relating to the Capital
Pasar Modal dan Perseroan Terbatas; Market and Limited Liability Companies;
2. Peraturan Otoritas Jasa Keuangan (POJK) dan Surat 2. Financial Services Authority Regulations (POJK) and
Edaran Otoritas Jasa Keuangan (SEOJK), khususnya Financial Services Authority Circular Letters (SEOJK),
yang berkaitan dengan Tata Kelola, Laporan Tahunan, particularly those related to Corporate Governance,
Manajemen Risiko, serta berbagai POJK dan SEOJK yang Annual Reports, Risk Management, and other relevant
relevan dengan penerapan tata kelola; dan POJK and SEOJK governing the implementation of good
corporate governance; and
3. Anggaran Dasar Perusahaan. 3. The Company's Articles of Association.
Ketentuan dan peraturan perundang-undangan tersebut These laws and regulations serve as the foundation for the
menjadi dasar dalam penyusunan pedoman GCG Perseroan, development of the Company’s GCG guidelines, which consist
yang terdiri dari 10 (sepuluh) pedoman operasional berikut: of the following ten (10) operational guidelines:
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03
10
Pedoman Pelaksanaan Fungsi Nominasi
& Remunerasi, diterbitkan pada 1
Februari 2023.
Implementation of Nomination and
Remuneration Function Guidelines,
issued on February 1, 2023.
01
09 Pedoman Perilaku, diterbitkan pada
Pedoman Transaksi Afiliasi & tahun 2017;
Benturan Kepentingan, diterbitkan Code of Conduct, issued in 2017;
pada 24 Juli 2024;
Affiliate Transactions and Conflict
of Interest Guidelines, issued on July
02
Piagam Direksi, diterbitkan pada 28
24, 2024; Februari 2016;
Board of Directors Charter, issued on
08 February 28, 2016;
Prosedur Pembelian
Barang dan Jasa melalui
Sistem e-Procurement
yang ditetapkan dalam
Keputusan Direksi No. 03
355/SK-DIR/2024 pada Piagam Dewan Komisaris,
22 April 2024; diterbitkan pada 29 Februari
Panduan
Procedures for the 2016;
Procurement of Goods Board of Commissioners
and Services through the Charter, issued on February
e-Procurement System, GCG 29, 2016;
stipulated in the Board
of Directors Decree No. GCG Guidelines
355/SK-DIR/2024 dated
April 22, 2024;
04
Pedoman Pelaporan
07 Piagam Komite Audit, diterbit-
kan pada 20 Desember 2021;
Whistleblowing System yang
Audit Committee Charter,
ditetapkan dalam Keputusan
issued on December 20, 2021;
Direksi No. 072/SK-DIR/2016
pada 1 April 2016;
Whistleblowing System 05
Reporting Guidelines, Piagam Audit Internal,
stipulated in the Board of diterbitkan pada September 2023.
Directors Decree No. 072/SK- Internal Audit Charter, issued in
DIR/2016 dated April 1, 2016; 06 September 2023.
Regulasi Antikorupsi;
Anti-Corruption Regulations;
SOSIALISASI DAN INTERNALISASI SOCIALIZATION AND INTERNALIZATION
Sebagai bagian dari penerapan GCG, sosialisasi dan internalisasi As part of the implementation of GCG, the Company conducts
prinsip GCG dilakukan kepada seluruh karyawan melalui the socialization and internalization of GCG principles to all
orientasi, pelatihan, dan media komunikasi internal seperti employees through orientation programs, training sessions,
wallpaper, e-learning, poster, video, email blast, welcoming and internal communication media such as wallpapers,
text, dan sebagainya. Proses ini bertujuan untuk memastikan e-learning platforms, posters, videos, email blasts, welcoming
pemahaman dan penerapan prinsip GCG, sehingga dapat messages, and other communication channels. This process
menjadi bagian dari budaya Perusahaan. aims to ensure that employees understand and apply GCG
principles in their daily activities, enabling these principles to
become an integral part of the Company's corporate culture.
ROADMAP PENERAPAN GCG GCG IMPLEMENTATION ROADMAP
Sebagai kelanjutan dari komitmen Perseroan dalam As a continuation of the Company's commitment to
menerapkan GCG melalui dasar dan pedoman yang telah implementing GCG through the established policies and
ditetapkan serta sosialisasi yang telah dilakukan, Perseroan guidelines, as well as the socialization initiatives that have been
menyusun Roadmap GCG yang mencakup 4 (empat) inisiatif carried out, the Company has developed a GCG Roadmap.
strategis berikut untuk membangun perusahaan yang beretika The roadmap encompasses four (4) strategic initiatives aimed
dan bertanggung jawab: at building an ethical and responsible organization, as follows:
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Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Roadmap GCG
GCG Roadmap
Perusahaan yang dipercaya masyarakat dan pelanggan karena integritas, komitmen, dan kejujurannya
A company that is trusted by the society and customers for its integrity, commitment, and trustworthiness
Anti-Fraud Campaign Business Process Improvement
Serangkaian kampanye berkesinambungan sebagai upaya untuk menghindari
segala bentuk penyimpangan (fraud) atas peraturan Perusahaan (anti-fraud
wallpaper, e-learning, poster, video, penyuluhan/sosialisasi melalui email blast dan Perbaikan proses bisnis yang dinilai memiliki potensi risiko.
welcoming text).
Improvement of business processes identified as having potential risks.
A series of continuous campaigns have been carried out as part of the Company’s efforts
to prevent any form of deviation or fraud against corporate regulations. These initiatives
include anti-fraud wallpapers, e-learning modules, posters, videos, as well as awareness
and dissemination activities through email blasts and welcoming texts.
Whistleblowing System Hitachi Global Compliance Program (HGCP)
Sistem pengelolaan pengaduan/pengungkapan informasi secara rahasia
dan independen mengenai pelanggaran yang dilakukan oleh individu Program yang menekankan aspek kepatuhan: antikorupsi, anti-
Perseroan terhadap peraturan Perusahaan dan Pedoman Perilaku. trust, dan antitransaksi sosial.
A whistleblowing system that facilitates the confidential and independent A program emphasizing compliance aspects, including anti-
reporting or disclosure of violations committed by individuals within the corruption, anti-trust, and anti-social transaction measures.
Company, in breach of corporate regulations and the Code of Conduct.
Evaluasi Penerapan GCG
Evaluation of GCG Implementation
Sebagai bagian dari komitmen untuk memastikan implementasi GCG yang
efektif, Perseroan menerapkan mekanisme pengawasan yang melibatkan Komite
Kepatuhan dan Manajemen Risiko serta Sekretaris Perusahaan yang langsung
bertanggung jawab kepada Direksi. Selain itu, Dewan Komisaris juga berperan
penting dalam melakukan pengawasan, yang dibantu oleh Komite Audit dan
bekerja sama dengan Internal Audit untuk menilai efektivitas pengendalian
GCG internal, audit eksternal, serta akuntabilitas laporan keuangan.
Assessment
As part of its commitment to ensuring the effective implementation of GCG, the
Company has implemented a supervisory mechanism involving the Compliance
and Risk Management Committee, as well as the Corporate Secretary who reports
directly to the Board of Directors. Additionally, the Board of Commissioners plays
a key role in overseeing the process, with assistance from the Audit Committee and
collaboration with Internal Audit to assess the effectiveness of internal controls,
external audits, and the accountability of financial statements.
STRUKTUR TATA KELOLA [2-9] CORPORATE GOVERNANCE STRUCTURE
Struktur Tata Kelola Perusahaan dirancang guna The Company's Corporate Governance Structure is designed
memperkuat penerapan GCG yang mencakup pelaksanaan to strengthen the implementation of Good Corporate
pedoman, sosialisasi, dan roadmap yang telah ditetapkan Governance (GCG), including the execution of established
serta mendukung evaluasi berkelanjutan untuk menjaga policies, socialization programs, and the GCG roadmap, while
akuntabilitas dan integritas di seluruh operasional Perusahaan. supporting continuous evaluation to maintain accountability
Struktur tata kelola Perseroan selaras dengan Undang-Undang and integrity across all Company operations. The governance
No. 40 Tahun 2007 tentang Perseroan Terbatas, yang mencakup structure is aligned with Law No. 40 of 2007 concerning
3 (tiga) organ utama berikut: Limited Liability Companies and comprises the following three
(3) principal corporate organs:
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1. Rapat Umum Pemegang Saham (RUPS); 1. General Meeting of Shareholders (GMS);
2. Dewan Komisaris; dan 2. Board of Commissioners; and
3. Direksi. 3. Board of Directors.
Dalam penerapannya, Perseroan menerapkan two-tier board In its implementation, the Company adopts a two-tier board
system, sehingga Dewan Komisaris berperan sebagai Dewan system. Under this structure, the Board of Commissioners
Pengawas (non eksekutif) yang didukung oleh Komite Audit. serves as the supervisory body (non-executive) and is supported
Sementara itu, Direksi berperan sebagai Dewan Manajemen by the Audit Committee. Meanwhile, the Board of Directors
(eksekutif) dan didukung oleh Komite Kepatuhan dan acts as the management body (executive) and is supported
Manajemen Risiko, Komite Keselamatan Kerja, Sekretaris by the Compliance and Risk Management Committee, the
Perusahaan dan Audit Internal. Berikut adalah bagan Occupational Health and Safety Committee, the Corporate
yang menggambarkan struktur Tata Kelola Perseroan:dan Secretary, and the Internal Audit function.The following chart
bertanggung jawab: illustrates the Company's Corporate Governance Structure:
Struktur Tata Kelola
Governance Structure
RUPS
GMS
Komite Kepatuhan dan
Dewan Komisaris Manajemen Risiko
Board of Commissioners Compliance and Risk Management
Committee
Komite Keselamatan dan
Komite Audit Direksi Kesehataan Kerja
Audit Committee Board of Directors Occupational Safety and Health
Committee
Sekretaris Perusahaan Audit Internal
Corporate Secretary Internal Audit
PENERAPAN ATAS PEDOMAN TATA KELOLA IMPLEMENTATION OF THE CORPORATE
PERUSAHAAN TERBUKA GOVERNANCE GUIDELINES FOR PUBLIC
COMPANIES
Berdasarkan POJK No. 21/POJK.04/2015 tentang Penerapan Pursuant to POJK No. 21/POJK.04/2015 concerning the
Pedoman Tata Kelola Perusahaan Terbuka dan SEOJK No. Implementation of Corporate Governance Guidelines for
32/ SEOJK.04/2015 tentang Pedoman Tata Kelola Perusahaan Public Companies and SEOJK No. 32/SEOJK.04/2015
Terbuka, terdapat 5 (lima) aspek, 8 (delapan) prinsip, serta concerning Corporate Governance Guidelines for Public
25 (dua puluh lima) rekomendasi tata kelola yang diterbitkan Companies, the OJK has established five (5) governance
oleh OJK. Berikut adalah penerapan aspek, prinsip, dan aspects, eight (8) governance principles, and twenty-five (25)
rekomendasi tersebut oleh Perseroan dengan menggunakan governance recommendations. The following outlines the
pendekatan “comply or explain” : Company's implementation of these aspects, principles, and
recommendations using the "comply or explain" approach:
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Penerapan atas Pedoman Tata Kelola Perusahaan Terbuka
Implementation of the Guidelines for the Corporate Governance of Public Companies
Aspek, Prinsip, dan Rekomendasi
Status
Aspect, Principles, and Recommendations
A. Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam Menjamin Hak-Hak Pemegang Saham
Relationship Between the Public Company and Shareholders in Ensuring Shareholder Rights
1. Meningkatkan nilai penyelenggaraan Rapat Umum Pemegang Saham (RUPS)
Enhancing the Value of the General Meeting of Shareholders (GMS)
1.1. Perusahaan terbuka memiliki cara atau prosedur teknis Terpenuhi / Complied
pengumpulan suara (voting) baik secara terbuka maupun
tertutup yang mengedepankan independensi, dan kepentingan Prosedur pemungutan suara diatur dalam peraturan RUPS yang
pemegang saham. dibagikan kepada para pemegang saham pada setiap pelaksanaan
The public company has established technical procedures for RUPS.
vote collection (voting), both open and closed, that prioritize The voting procedure is governed by the GMS rules, which are
independence and the interests of shareholders. distributed to shareholders at each GMS session.
1.2. Seluruh anggota Direksi dan anggota Dewan Komisaris Tidak Terpenuhi / Not Complied
perusahaan terbuka hadir dalam RUPS Tahunan.
All members of the Board of Directors and the Board of Dalam RUPST yang diselenggarakan pada 16 September 2025, salah
Commissioners of the public company are present at the Annual satu Direktur Nonresiden Perseroan, yaitu Hiroki Majima, tidak
GMS. dapat menghadiri rapat karena tidak berdomisili dan tidak berada
di Indonesia pada saat pelaksanaan RUPST. Sementara itu, seluruh
anggota Dewan Komisaris hadir secara lengkap.
At the AGMS held on September 16, 2025, one of the Company’s
Non-Resident Directors, Mr. Hiroki Majima, was unable to attend the
meeting as he was not domiciled in nor present in Indonesia at the time
of the AGMS. Meanwhile, all members of the Board of Commissioners
were in full attendance.
1.3. Ringkasan risalah RUPS tersedia dalam situs web perusahaan Terpenuhi / Complied
terbuka paling sedikit selama 1 (satu) tahun.
A summary of the minutes of the GMS is available on the company’s Ringkasan risalah RUPS tersedia dalam situs web resmi Perseroan
website for at least 1 (one) year. dengan jangka waktu lebih dari 1 (satu) tahun.
A summary of the GMS minutes is available on the Company’s official
website for a period of more than 1 (one) year.
2. Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor
Improving Communication Quality Between the Public Company and Shareholders or Investors
2.1. Perusahaan terbuka memiliki suatu kebijakan komunikasi Terpenuhi / Complied
dengan pemegang saham atau investor.
The public company has a communication policy with shareholders Perseroan memiliki kebijakan komunikasi untuk berinteraksi dengan
or investors. pemegang saham atau investor serta menyediakan berbagai saluran
komunikasi yang dikelola oleh Sekretaris Perusahaan.
The Company has a communication policy for interacting with
shareholders or investors and provides various communication
channels managed by the Corporate Secretary.
2.2. Perusahaan terbuka mengungkapkan kebijakan komunikasi Terpenuhi / Complied
perusahaan terbuka dengan pemegang saham atau investor
dalam situs web. Perseroan telah mengungkapkan kebijakan komunikasi dengan
The public company discloses its communication policy with pemegang saham atau investor melalui situs web Perusahaan.
shareholders or investors on its website. The Company has disclosed its communication policy with
shareholders or investors through the Company’s website.
B. Fungsi dan Peran Dewan Komisaris
Functions and Roles of the Board of Commissioners
3. Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
Strengthening the Membership and Composition of the Board of Commissioners
3.1. Penentuan jumlah anggota Dewan Komisaris Terpenuhi / Complied
mempertimbangkan kondisi perusahaan terbuka.
The determination of the number of members of the Board of Perseroan menetapkan jumlah anggota Dewan Komisaris dengan
Commissioners takes into account the condition of the public mempertimbangkan kondisi serta kebutuhan operasional Perseroan,
company. mengacu pada POJK No. 33/POJK.04/2014 tentang Direksi dan
Dewan Komisaris Emiten atau Perusahaan Publik.
The Company determines the number of members of the Board of
Commissioners by taking into account the Company’s condition and
operational needs, with reference to POJK No. 33/POJK.04/2014
concerning the Board of Directors and the Board of Commissioners of
Issuers or Public Companies.
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Aspek, Prinsip, dan Rekomendasi
Status
Aspect, Principles, and Recommendations
3.2. Penentuan komposisi anggota Dewan Komisaris Terpenuhi / Complied
memperhatikan keberagaman keahlian, pengetahuan dan
pengalaman yang dibutuhkan. Perseroan menetapkan komposisi Dewan Komisaris dengan
The composition of the members of the Board of Commissioners is mempertimbangkan keberagaman keahlian, pengetahuan, dan
designed to ensure diversity in the required expertise, knowledge, pengalaman yang relevan. Informasi mengenai keahlian dan
and experience. pengalaman masing-masing anggota Dewan Komisaris dapat
ditemukan dalam profil Dewan Komisaris yang disajikan dalam
Laporan ini.
The Company determines the composition of the Board of
Commissioners by taking into account the diversity of expertise,
knowledge, and experience. Information regarding the expertise and
experience of each member of the Board of Commissioners can be
found in the Board of Commissioners’ profiles presented in this Report.
4. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Enhancing the Quality of the Board of Commissioners' Duties and Responsibilities
4.1. Dewan Komisaris mempunyai kebijakan penilaian sendiri Terpenuhi / Complied
(self-assessment) untuk menilai kinerja Dewan Komisaris.
The Board of Commissioners has a self-assessment policy to Perseroan telah memiliki kebijakan self-assessment untuk menilai
evaluate its performance. kinerja Dewan Komisaris. Namun, kebijakan tersebut belum
dituangkan secara formal dalam Piagam Dewan Komisaris.
The Company has established a self-assessment policy to evaluate the
performance of the Board of Commissioners. However, this policy has
not yet been formally incorporated into the Charter of the Board of
Commissioners.
4.2. Kebijakan penilaian sendiri (self-assessment) untuk menilai Terpenuhi / Complied
kinerja Dewan Komisaris, diungkapkan melalui laporan
tahunan perusahaan terbuka. Perseroan telah mengungkapkan kebijakan self-assessment Dewan
The Board of Commissioners’ self-assessment policy for evaluating Komisaris dalam Laporan ini. Kebijakan self-assessment Dewan
performance is disclosed in the company’s annual report. Komisaris Perseroan dapat dilihat pada bagian “Penilaian Kinerja
Dewan Komisaris” dalam Laporan ini.
The Company has disclosed the Board of Commissioners’ self-
assessment policy in this Report. The Company’s Board of
Commissioners self-assessment policy can be found in the section
titled “Performance Evaluation of the Board of Commissioners” in this
Report.
4.3. Dewan Komisaris mempunyai kebijakan terkait pengunduran Terpenuhi / Complied
diri anggota Dewan Komisaris apabila terlibat dalam kejahatan
keuangan. Perseroan memiliki kebijakan pengunduran diri untuk anggota Dewan
The Board of Commissioners has a policy regarding the resignation Komisaris yang terlibat dalam kejahatan keuangan sebagaimana
of members of the Board of Commissioners in the event of dimuat dalam Piagam Dewan Komisaris.
involvement in financial crimes. The Company has a resignation policy for members of the Board of
Commissioners who are involved in financial crimes, as stipulated in
the Charter of the Board of Commissioners.
4.4. Dewan Komisaris atau Komite yang menjalankan fungsi Terpenuhi / Complied
nominasi dan remunerasi menyusun kebijakan suksesi dalam
proses nominasi anggota Direksi. Perseroan menyusun kebijakan suksesi melalui Dewan Komisaris yang
The Board of Commissioners, or the Committee responsible for menjalankan fungsi Nominasi dan Remunerasi dengan mengacu pada
the nomination and remuneration functions, develops a succession POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris
policy for the nomination process of members of the Board of Emiten atau Perusahaan Publik.
Directors. The Company formulates its succession policy through the Board of
Commissioners, which carries out the Nomination and Remuneration
functions, in accordance with POJK No. 33/POJK.04/2014 concerning
the Board of Directors and the Board of Commissioners of Issuers or
Public Companies.
C. Fungsi dan Peran Direksi
Functions and Roles of the Board of Directors
5. Memperkuat Keanggotaan dan Komposisi Direksi
Strengthening the Membership and Composition of the Board of Directors
5.1. Penentuan jumlah anggota Direksi mempertimbangkan Terpenuhi / Complied
kondisi perusahaan terbuka serta efektivitas dalam
pengambilan keputusan. Perseroan menetapkan jumlah anggota Direksi dengan
The determination of the number of members of the Board of mempertimbangkan kondisi internal Perseroan serta untuk
Directors takes into account the condition of the public company memastikan efektivitas dalam proses pengambilan keputusan,
and the effectiveness of decision-making. mengacu pada POJK No. 33/POJK.04/2014 tentang Direksi dan
Dewan Komisaris Emiten atau Perusahaan Publik.
The Company determines the number of members of the Board of
Directors by considering the Company’s internal conditions and
ensuring effectiveness in the decision-making process, with reference
to POJK No. 33/POJK.04/2014 concerning the Board of Directors and
the Board of Commissioners of Issuers or Public Companies.
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Aspek, Prinsip, dan Rekomendasi
Status
Aspect, Principles, and Recommendations
5.2. Penentuan komposisi anggota Direksi memperhatikan Terpenuhi / Complied
keberagaman, keahlian, pengetahuan, dan pengalaman yang
dibutuhkan. Perseroan menetapkan komposisi anggota Direksi dengan
The composition of the members of the Board of Directors considers mempertimbangkan keberagaman keahlian, pengetahuan, dan
the required diversity, expertise, knowledge, and experience. pengalaman yang relevan. Informasi mengenai keahlian dan
pengalaman masing-masing anggota Direksi dapat ditemukan dalam
profil Direksi yang disajikan dalam Laporan ini.
The Company determines the composition of the Board of Directors
by considering the diversity of expertise, knowledge, and relevant
experience. Information regarding the expertise and experience of
each member of the Board of Directors can be found in the Board of
Directors’ profiles presented in this Report.
5.3. Anggota Direksi yang membawahi bidang akuntansi atau Terpenuhi / Complied
keuangan memiliki keahlian dan/atau pengetahuan di bidang
akuntansi. Anggota Direksi Perseroan yang membawahi bidang akuntansi atau
Members of the Board of Directors responsible for accounting or keuangan memiliki keahlian dan/atau pengetahuan di bidang tersebut,
finance possess expertise and/or knowledge in accounting. sebagaimana tercantum pada bagian Profil Direksi dalam Laporan ini.
Members of the Company’s Board of Directors responsible for
accounting or finance possess expertise and/or knowledge in the
respective fields, as disclosed in the Board of Directors’ Profile section
of this Report.
6. Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Enhancing the Quality of the Board's Duties and Responsibilities
6.1. Direksi mempunyai kebijakan penilaian sendiri (self- Terpenuhi / Complied
assessment) untuk menilai kinerja Direksi.
The Board of Directors has a self-assessment policy to evaluate its Perseroan telah memiliki kebijakan self-assessment untuk menilai
performance. kinerja Direksi. Namun, kebijakan tersebut belum dituangkan secara
formal dalam Piagam Direksi.
The Company has established a self-assessment policy to evaluate the
performance of the Board of Directors. However, the policy has not yet
been formally incorporated into the Charter of the Board of Directors.
6.2. Kebijakan penilaian sendiri (self-assessment) untuk menilai Terpenuhi / Complied
kinerja Direksi diungkapkan melalui laporan tahunan
perusahaan terbuka. Perseroan telah mengungkapkan kebijakan self-assessment Direksi
The self-assessment policy for evaluating the performance of the dalam Laporan ini. Kebijakan self-assessment Direksi Perseroan dapat
Board of Directors is disclosed in the annual report of the public dilihat pada bagian “Penilaian Kinerja Direksi” dalam Laporan ini.
company. The Company has disclosed the Board of Directors’ self-assessment
policy in this Report. The policy can be found in the section
“Performance Evaluation of the Board of Directors” in this Report.
6.3. Direksi mempunyai kebijakan terkait pengunduran diri Terpenuhi / Complied
anggota Direksi apabila terlibat dalam kejahatan keuangan.
The Board of Directors has a policy regarding the resignation of Perseroan memiliki kebijakan pengunduran diri untuk anggota
members of the Board of Directors involved in financial crimes. Direksi yang terlibat dalam kejahatan keuangan sebagaimana dimuat
dalam Piagam Direksi.
The Company has a resignation policy for members of the Board of
Directors involved in financial crimes, as stipulated in the Charter of
the Board of Directors.
D. Partisipasi Pemangku Kepentingan
Stakeholder Participation
7. Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
Enhancing Corporate Governance through Stakeholder Participation
7.1. Perusahaan terbuka memiliki kebijakan untuk mencegah Terpenuhi / Complied
terjadinya insider trading.
The public company has a policy to prevent insider trading. Perseroan memiliki kebijakan untuk mencegah terjadinya insider
trading yang terdapat pada Pedoman Perilaku Perseroan dan tercakup
dalam lingkup Sistem Pengendalian Internal Perseroan.
The Company has a policy to prevent insider trading as stipulated in
the Company’s Code of Conduct and covered under the Company’s
Internal Control System.
7.2. Perusahaan terbuka memiliki kebijakan anti korupsi dan anti- Terpenuhi / Complied
fraud The public company has anti-corruption and anti-fraud
policies. Perseroan memiliki kebijakan yang mendukung pencegahan korupsi
dan fraud dan tercakup dalam Pedoman Antikorupsi Perseroan.
The Company has policies supporting the prevention of corruption
and fraud, as outlined in the Company’s Anti-Corruption Guidelines.
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Aspek, Prinsip, dan Rekomendasi
Status
Aspect, Principles, and Recommendations
7.3. Perusahaan terbuka memiliki kebijakan tentang seleksi dan Terpenuhi / Complied
peningkatan kemampuan pemasok atau vendor.
The public company has policies regarding the selection and Perseroan menerapkan kebijakan seleksi terhadap pemasok atau
capability enhancement of suppliers or vendors. vendor yang dituangkan dalam “Kebijakan Seleksi Vendor” yang
disusun oleh Procurement & Investment Department.
The Company implements a supplier or vendor selection policy
as stipulated in the “Vendor Selection Policy” prepared by the
Procurement & Investment Department.
7.4. Perusahaan terbuka memiliki kebijakan untuk pemenuhan Terpenuhi / Complied
hak-hak kreditor.
The public company has policies to fulfill creditors’ rights. Kebijakan tentang pemenuhan hak-hak kreditor tercantum dalam
perjanjian yang dibuat oleh masing-masing kreditor dengan Perseroan.
Policies regarding the fulfillment of creditors’ rights are stipulated in
agreements made between each creditor and the Company.
7.5. Perusahaan terbuka memiliki kebijakan sistem whistleblowing. Terpenuhi / Complied
The public company has a whistleblowing system policy.
Perseroan telah memiliki dan menerapkan kebijakan whistleblwoing
system.
The Company has established and implemented a whistleblowing
system policy.
7.6. Perusahaan terbuka memiliki kebijakan pemberian insentif Terpenuhi / Complied
jangka panjang kepada Direksi dan karyawan.
The public company has a policy for providing long-term incentives Perseroan memiliki kebijakan pemberian insentif jangka panjang
to the Board of Directors and employees. berupa bonus berbasis kinerja jangka panjang dan/atau manfaat pasca
kerja kepada Direksi dan karyawan.
The Company has a long-term incentive policy in the form of long-
term performance-based bonuses and/or post-employment benefits
for the Board of Directors and employees.
E. Keterbukaan Informasi
Information Disclosure
8. Meningkatkan pelaksanaan keterbukaan informasi
Enhancing the Implementation of Information Disclosure
8.1. Perusahaan terbuka memanfaatkan penggunaan teknologi Terpenuhi / Complied
informasi secara lebih luas selain situs web sebagai media
keterbukaan informasi. Selain menggunakan situs web resmi, Perseroan juga memanfaatkan
The public company utilizes information technology more broadly, media sosial untuk menyebarluaskan informasi terkait dengan
beyond its website, as a medium for information disclosure. informasi terkini Perseroan.
In addition to using the official website, the Company also utilizes
social media to disseminate information related to the Company’s
latest developments.
8.2. Laporan tahunan perusahaan terbuka mengungkapkan Terpenuhi / Complied
pemilik manfaat akhir dalam kepemilikan saham perusahaan
terbuka paling sedikit 5% (lima persen) selain pengungkapan Perseroan telah mengungkapkan pemilik manfaat akhir dalam
pemilik manfaat akhir dalam kepemilikan saham perusahaan kepemilikan saham Perseroan, yang dapat dilihat pada bagian
terbuka melalui pemegang saham utama dan pengendali. Pemegang Saham Utama dan Pengendali dalam Laporan ini.
The annual report of the public company discloses the ultimate The Company has disclosed the ultimate beneficial owners of the
beneficial owners holding at least 5% (five percent) of shares, in Company’s share ownership, as presented in the Major and Controlling
addition to the disclosure of ultimate beneficial owners through Shareholders section of this Report.
major and controlling shareholders.
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Rapat Umum Pemegang Saham
General Meetings of Shareholders
RUPS merupakan organ tertinggi dalam struktur tata kelola The GMS is the highest governing body within the Company's
Perusahaan dengan kewenangan yang tidak dimiliki oleh corporate governance structure. It holds authorities that are not
Direksi maupun Dewan Komisaris, sesuai dengan peraturan vested in the Board of Directors or the Board of Commissioners,
perundang-undangan yang berlaku dan/atau Anggaran Dasar as stipulated by applicable laws and regulations and/or the
Perseroan. Company's Articles of Association.
DASAR HUKUM LEGAL BASIS
Dasar hukum mengenai penyelenggaraan RUPS Perseroan The legal basis governing the conduct of the Company's GMS
mengacu pada ketentuan dan peraturan perundang-undangan refers to the following laws and regulations:
berikut:
1. UU No. 40 Tahun 2007 tentang Perseroan Terbatas; 1. Law No. 40 of 2007 concerning Limited Liability
Companies;
2. POJK No. 15/POJK.04/2020 tentang Rencana dan 2. Financial Services Authority Regulation (POJK) No. 15/
Penyelenggaraan Rapat Umum Pemegang Saham POJK.04/2020 concerning the Planning and Conduct of
Perusahaan Terbuka; General Meetings of Shareholders of Public Companies;
3. Peraturan Otoritas Jasa Keuangan Republik Indonesia 3. Financial Services Authority of the Republic of Indonesia
No. 14 Tahun 2025 Tentang Pelaksanaan Rapat Umum Regulation No. 14 of 2025 concerning the Electronic
Pemegang Saham, Rapat Umum Pemegang Obligasi, Dan Implementation of General Meetings of Shareholders,
Rapat Umum Pemegang Sukuk secara Elektronik; dan General Meetings of Bondholders, and General Meetings
of Sukuk Holders; and
4. Anggaran Dasar Perseroan. 4. The Company's Articles of Association.
JENIS RUPS TYPES OF GMS
Menurut UU No. 40 Tahun 2007, RUPS terbagi menjadi 2 Pursuant to Law No. 40 of 2007, there are two (2) types of
(dua) jenis, yaitu: General Meetings of Shareholders:
1. RUPS Tahunan, yang wajib dilaksanakan dalam jangka 1. Annual GMS, which must be held no later than six (6)
waktu paling lambat 6 (enam) bulan setelah tahun buku months after the end of the financial year; and
berakhir; dan
2. RUPS Luar Biasa, yang dapat dilaksanakan sewaktu-waktu 2. Extraordinary GMS, which may be held at any time as
berdasarkan kebutuhan untuk kepentingan Perseroan. required in the interests of the Company.
WEWENANG RUPS AUTHORITIES OF THE GMS
Kewenangan RUPS diatur dalam UU No. 40 Tahun 2007, The authorities of the GMS, as regulated under Law No. 40 of
antara lain: 2007, include the following:
1. Perubahan Anggaran Dasar Perseroan; 1. Amendments to the Company's Articles of Association;
2. Penggabungan, Peleburan, Pengambilalihan, atau 2. Mergers, consolidations, acquisitions, or spin-offs
Pemisahan Perseroan; involving the Company;
3. Pembubaran Perseroan; 3. The dissolution of the Company;
4. Permohonan Pernyataan Pailit Perseroan; 4. The filing of a bankruptcy petition for the Company;
5. Menyetujui pembagian dividen dan penggunaan laba 5. Approving dividend distributions and the allocation of
bersih; net profit;
6. Mengangkat, memberhentikan, dan menentukan gaji/ 6. Appointing and dismissing members of the Board of
honorarium Direksi dan Dewan Komisaris; Directors and Board of Commissioners, and determining
their salaries and/or honoraria;
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7. Memberhentikan sementara atau tetap anggota Direksi; 7. Temporarily or permanently dismissing members of the
Board of Directors;
8. Menyetujui pengalihan atau penjaminan lebih dari 50% 8. Approving the transfer or encumbrance of assets
kekayaan bersih Perseroan; representing more than 50% of the Company's net assets;
9. Menyetujui pembelian kembali saham oleh Perseroan; 9. Approving share buyback programs conducted by the
Company;
10. Menyetujui penambahan atau pengurangan modal; 10. Approving increases or reductions in the Company's
capital;
11. Menyetujui laporan tahunan, termasuk laporan keuangan 11. Approving the Annual Report, including the audited
yang telah diaudit; dan financial statements; and
12. Dapat menyerahkan kewenangan kepada Dewan 12. Delegating authority to the Board of Commissioners to
Komisaris untuk menyetujui pelaksanaan keputusan approve the implementation of GMS resolutions relating
RUPS terkait pembelian kembali saham atau penambahan to share buybacks or capital increases.
modal.
PELAKSANAAN RUPS IMPLEMENTATION OF THE GMS
Pelaksanaan RUPS dilakukan sesuai dengan ketentuan The GMS was conducted in accordance with the Company's
Anggaran Dasar Perseroan dan prinsip-prinsip tata kelola Articles of Association and the principles of good corporate
perusahaan yang baik, yang mencakup tahapan-tahapan governance, encompassing the following stages:
sebagai berikut:
Tahapan Pelaksanaan RUPS
Stages of the GMS Implementation
Pemberitahuan Rencana RUPS
Pengumuman Penyelenggaraan Pemanggilan Penyelenggaraan
kepada Regulator
1 Notification of the GMS Plan to the 2 RUPS
Announcement of the GMS
3 RUPS
Invitation to the GMS
Regulator
Paling lambat 5 (lima) hari kerja Paling lambat 14 (empat belas) Paling lambat 21 (dua puluh satu)
sebelum Pengumuman RUPS. hari sebelum pemanggilan RUPS, hari sebelum pelaksanaan RUPS,
tanpa memperhitungkan tanggal tanpa memperhitungkan tanggal
No later than 5 (five) working days pemanggilan dan pengumuman pelaksanaan dan pemanggilan RUPS.
prior to the GMS announcement. RUPS.
No later than 21 (twenty-one) days
No later than 14 (fourteen) days prior prior to the GMS, excluding the dates of
to the GMS invitation, excluding the GMS and the GMS invitation.
the dates of the GMS invitation and
announcement.
Penyampaian Risalah RUPS Pengumuman Ringkasan Risalah
kepada Regulator RUPS
6 Submission of the GMS Minutes to 5 Announcement of the Summary of 4 Pelaksanaan RUPS
Execution of the GMS
the Regulator the GMS Minutes
Paling lambat 30 (tiga puluh) hari Paling lambat 2 (dua) hari kerja RUPST dilaksanakan paling lambat
setelah pelaksanaan RUPS. setelah pelaksanaan RUPS. 6 (enam) bulan setelah tahun buku
berakhir, sedangkan RUPSLB dapat
No later than 30 (thirty) days after the No later than 2 (two) working days after dilaksanakan sewaktu-waktu.
General Meeting of Shareholders. the GMS is held.
The AGMS shall be held no later than
6 (six) months after the end of the
financial year, while the EGMS may be
held at any time.
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PELAKSANAAN RUPS CONDUCT OF THE GMS
Sepanjang tahun 2025, Perseroan hanya melaksanakan 1 Throughout 2025, the Company held one (1) General Meeting
(satu) kali Rapat Umum Pemegang Saham (RUPS), yaitu of Shareholders (GMS), namely the Annual General Meeting
Rapat Umum Pemegang Saham Tahunan (RUPST) yang of Shareholders (AGMS), which was convened on September
diselenggarakan pada tanggal 16 September 2025. 16, 2025.
RUPST diselenggarakan secara hybrid, yaitu dengan kehadiran The AGMS was conducted in a hybrid format, combining
fisik serta partisipasi daring melalui aplikasi Electronic physical attendance with virtual participation through the
General Meeting System (eASY.KSEI) yang disediakan oleh Electronic General Meeting System (eASY.KSEI) application
PT Kustodian Sentral Efek Indonesia (KSEI). Berikut adalah provided by PT Kustodian Sentral Efek Indonesia (KSEI).The
rincian pelaksanaan dan hasil keputusan RUPST pada tahun following presents the details of the AGMS and the resolutions
2025: adopted at the 2025 meeting:
Pelaksanaan RUPS Tahun Buku 2025
Implementation of the GMS for the Fiscal Year 2025
Hari, Tanggal Selasa, 16 september 2025
Day, Date Tuesday, September 16,2025
Waktu 10.22 – 11.24 WIB
Time 10.22 – 11.24 WIB (Western Indonesian Time)
Tempat Kantor Pusat Perseroan - Kawasan Industri Pulogadung, jalan Pulo Kambing II Kavling I dan II nomor 33,
Venue Jakarta Timur 13930, Indonesia.
The Company's Head Office – Pulo Gadung Industrial Estate, Jalan Pulo Kambing II Kav. I and II number 33, East
Jakarta 13930, Indonesia.
Kuorum Kehadiran Rapat dihadiri oleh para pemegang saham atau kuasanya yang sah sejumlah 695.892.651 saham atau
Quorum of Attendance 82,844% dari total 840.000.000 saham yang merupakan seluruh saham dengan hak suara yang sah yang
telah dikeluarkan oleh Perseroan.
The Meeting was attended by 695.892.651 shares or equivalent to 82.844% shareholders or the authorized proxy
of shareholders with valid voting rights of the 840,000,000 shares which are all shares with valid voting rights that
have been issued by the Company.
Kehadiran Direksi dan Dewan Komisaris Direksi / Board of Directors:
Attendance of the Board of Directors and the • Direktur/Director
Board of Commissioners Yasumasa Zaizen
• Direktur/Director
Nobuyasu Hagiwara
• Direktur/Director
Teru Karahashi
• Direktur/Director
Dwi Swasono
• Direktur/Director
Yoshendri
• Direktur/Director
Ryoji Tanaka
• Direktur/Director
Akihiro Yoshida
Dewan Komisasris / Board of Commissioners:
• Presiden Komisaris (Komisaris Independen)/President Commissioner (Independent Commissioner)
Drs. Toto Wahyudiyanto
• Komisaris Independen/Independent Commissioner
Harry Danui
Untuk melakukan validasi dan verifikasi terhadap penghitungan suara dalam Rapat, Perseroan menunjuk
PT Raya Saham Registra sebagai Biro Administrasi Efek dan Gatot Widodo, S.E., S.H., M.Kn. sebagai
Pihak Independen
Independent Parties
Notaris, yang berstatus sebagai pihak independent.
To validate and verify the vote counting at the Meeting, the Company appointed PT Raya Saham Registra as the
Share Registrar and Gatot Widodo, S.E., S.H., M.Kn. as the Notary, both of whom act as independent parties.
Hasil keputusan RUPST tersebut dituangkan dalam Akta The resolutions of the AGMS were documented in Deed of
Berita Acara RUPST Perseroan No. 3 tanggal 16 September Minutes of the Company's AGMS No. 3 dated September 16,
2025, yang dibuat di hadapan Gatot Widodo, S.E., S.H., M.Kn., 2025, drawn up before Gatot Widodo, S.E., S.H., M.Kn., Notary
Notaris di Jakarta. Berikut adalah realisasi atas keputusan in Jakarta. The following outlines the implementation of the
RUPST tersebut resolutions adopted at the AGMS:
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Mata Acara RUPS dan Keputusannya serta Tindak Lanjut Manajemen atas Hasil Keputusan Rapat
Meeting Agenda of the GMS and its Resolutions, as Well as the Folow-up to the Resolution of the Meeting
Mata Acara 1
1st Agenda
Persetujuan dan pengesahan Laporan Tahunan Perseroan untuk tahun buku Approval and ratification of the Company's Annual Report for the fiscal
yang berakhir pada tanggal 31 Maret 2025, termasuk di dalamnya Laporan year ended March 31, 2025, which includes: the Company's Activity
Kegiatan Perseroan, Laporan Pengawasan Dewan Komisaris dan Laporan Report, the Board of Commissioners' Supervisory Report and Company's
Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Financial Statement for the fiscal year ended March 31, 2025; and to give
Maret 2025, serta pemberian pelunasan dan pembebasan tanggung jawab full discharge and release of responsibility (acquit et de charge) to the
sepenuhnya (acquit et de charge) kepada Direksi dan Dewan Komisaris Board of Directors and the Board of Commissioners for their management
Perseroan atas tindakan pengurusan dan pengawasan yang mereka lakukan and supervision during financial year ended March 31, 2025.
dalam tahun buku yang berakhir pada tanggal 31 Maret 2025.
Keputusan
Decision
Menyetujui dan mengesahkan Laporan Tahunan Perseroan untuk tahun Approved and ratified the Company's Annual Report for the fiscal year
buku yang berakhir pada tanggal 31 Maret 2025, termasuk di dalamnya ended March 31, 2025, which includes: the Company's Activity Report, the
Laporan Kegiatan Perseroan, Laporan Pengawasan Dewan Komisaris dan Board of Commissioners' Supervisory Report and Company's Financial
Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal Statement for the fiscal year ended March 31, 2025; and grant full release
31 Maret 2025, serta memberikan pelunasan dan pembebasan tanggung and discharge of responsibility (acquit et de charge) to the Board of
jawab sepenuhnya (acquit et de charge) kepada Direksi dan Dewan Komisaris Directors and the Board of Commissioners for their management and
Perseroan atas tindakan pengurusan dan pengawasan yang mereka lakukan supervision during financial year ended March 31, 2025.
dalam tahun buku yang berakhir pada tanggal 31 Maret 2025.
Hasil Pemungutan Suara
Voting Result
Setuju 695.831.051 (99,99115%) Agree 695,831,051 (99.99115%)
Abstain 61.600 (0,00885%) Abstain 61,600 (0.00885%)
Tidak Setuju 0 Disagree 0
Total Suara Setuju 695.892.651 (100%) Total Votes Agree 695,892,651 (100%)
Realisasai
Realization
Telah direalisasikan pada tahun buku 2025. It has been realized in the fiscal year 2025.
Mata Acara 2
2nd Agenda
Penetapan Penggunaan Laba Perseroan untuk tahun buku yang berakhir Stipulation of the utilization of the Company’s profit for the financial year
pada tanggal 31 Maret 2025. ended on March 31, 2025.
Keputusan
Decision
a. Menyetujui penggunaan laba bersih Perseroan untuk tahun buku yang a. Approve of the Company’s net profit usage for fiscal year ended on
berakhir pada tanggal 31 Maret 2025, yaitu: March 31, 2025.
i. sebesar USD21.743.400 atau sebesar 70% dari laba bersih Perseroan i. in the amount of USD21,743,400 or 70% of the net profit of the
untuk tahun buku yang berakhir pada tanggal 31 Maret 2025, Company for fiscal year ended on March 31, 2025, distribute as
dibagikan sebagai dividen tunai kepada para pemegang saham cash dividend to the shareholders of the Company, so every share
Perseroan sehingga setiap saham akan memperoleh dividen tunai will obtain cash dividend in the amount of USD0.025885.
sebesar USD0,025885.
ii. Sisa laba bersih untuk tahun buku yang berakhir pada tanggal 31 ii. The remaining net profit for fiscal year ended on March 31, 2025,
Maret 2025 dibukukan sebagai laba ditahan; booked as retained earnings.
b. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk b. Grants power of attorney and authority to the Board of Directors of the
melakukan setiap dan semua tindakan yang diperlukan sehubungan Company to do every and each action needed related to the resolution
dengan keputusan tersebut di atas, sesuai dengan peraturan perundang- above, in accordance with the prevailing laws and regulations.
undangan yang berlaku.
Hasil Pemungutan Suara
Voting Result
Setuju 695.173.251 (99,89662%) Agree 695,173,251 (99.89662%)
Abstain 61.600 (0,00885%) Abstain 61,600 (0.00885%)
Tidak Setuju 657,800 (0.09426%) Disagree 657,800 (0.09426%)
Total Suara Setuju 695.234.851 (99,90547%) Total Votes Agree 695,234,851 (99.90547%)
Realisasai
Realization
Telah direalisasikan pada tahun buku 2025. It has been realized in the fiscal year 2025.
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Mata Acara 3
3rd Agenda
Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik untuk tahun Appointment of Public Accountant and/or Public Accountant Office for
buku 1 April 2025 sampai dengan 31 Maret 2026. the financial year April 1, 2025, until March 31, 2026.
Keputusan
Decision
a. Menyetujui penunjukan Kantor Akuntan Publik Purwanto Susanti dan a. Approve of appointment of Public Accountant Firm Purwanto Susanti
Surja (dahulu bernama Kantor Akuntan Publik Purwantono, Sungkoro dan Surja (formerly named of Public Accountant Firm Purwantono,
& Surja) sebagai Kantor Akuntan Publik Perseroan untuk mengaudit Sungkoro & Surja) as Public Accountant Firm of the Company to audit
Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada the Company’s Financial Report for fiscal year ended on March 31,
tanggal 31 Maret 2026; 2026;
b. Memberikan wewenang kepada Dewan Komisaris dengan batasan atau b. Grants authority to the Board of Commissioners with limitation
kriteria penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik, or criteria of the Public Accountant appointment, also appoint and
serta menunjuk dan menetapkan akuntan publik dan/atau kantor stipulate replacement public accounting firm if the appointed public
akuntan publik pengganti bilamana kantor akuntan publik yang ditunjuk accountant firm cannot carry out their duties upon the provision of the
tidak dapat melaksanakan tugasnya berdasarkan ketentuan pasar modal capital market in Indonesia;
di Indonesia;
c. Memberikan wewenang kepada Direksi Perseroan untuk menetapkan c. Grants authority to the Board of Directors of the Company to stipulate
remunerasinya, syarat-syarat penunjukannya. its remuneration, terms of its appointment.
Hasil Pemungutan Suara
Voting Result
Setuju 691.978.595 (99,43755%) Agree 691,978,595 (99.43755%)
Abstain 62.300 (0,00895%) Abstain 62,300 (0.00895%)
Tidak Setuju 3.851.756 (0,55350%) Disagree 3,851,756 (0.55350%)
Total Suara Setuju 692.040.895 (99,44650%) Total Votes Agree 692,040,895 (99.44650%)
Realisasai
Realization
Telah direalisasikan pada tahun buku 2025. It has been realized in the fiscal year 2025.
Mata Acara 4
4th Agenda
Penetapan gaji dan tunjangan bagi anggota Dewan Komisaris dan Direksi. Determination of the Company’s Board of Directors and Board of
Commissioner’s remuneration and allowances.
Keputusan
Decision
a. Melimpahkan wewenang kepada Dewan Komisaris Perseroan untuk a. To delegate authority to the Board of Commissioners of the Company
menetapkan besarnya gaji dan tunjangan Direksi Perseroan dengan to determine the amount of remuneration and allowances of the Board
memperhatikan ketentuan Pasal 96 ayat 1 dan 2 UUPT. of Directors of the Company in reference to Article 96 paragraph 1 and
2 of the Company Law.
b. Menetapkan besarnya gaji atau honorarium dan tunjangan bagi anggota b. Determine the amount of salary or honorarium and allowances for
Dewan Komisaris adalah sama dengan tahun buku 2024 atau bila ada members of the Board of Commissioners to be the same as for the 2024
kenaikan, kenaikan tersebut tidak melebihi 9% dari tahun buku 2024. financial year or if there is an increase, the increase does not exceed 9%
from the 2024 financial year.
Hasil Pemungutan Suara
Voting Result
Setuju 695.149.651 (99,89323%) Agree 695,149,651 (99.89323%)
Abstain 62.300 (0,0895%) Abstain 62,300 (0.0895%)
Tidak Setuju 680.700 (0,09782%) Disagree 680,700 (0.09782%)
Total Suara Setuju 695.211.951 (99,90218%) Total Votes Agree 695,211,951 (99.90218%)
Realisasai
Realization
Telah direalisasikan pada tahun buku 2025. It has been realized in the fiscal year 2025.
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Mata Acara 5
5th Agenda
Perubahan dan/atau Pengangkatan Kembali Direksi dan/atau Dewan Changes and/or Reappointment of Board of Directors and/or Board of
Komisaris Perseroan. Commissioners Company.
Keputusan
Decision
a. Menerima pengunduran diri Tuan Insinyur DJONGGI TUMBUR a. Accept the resignation of Mister Ir. DJONGGI TUMBUR
PARNINGOTAN GULTOM selaku Presiden Direktur Perseroan, dengan PARNINGOTAN GULTOM as the Director of the Company, with
ucapan terima kasih atas jasa dan kinerjanya dalam Perseroan; gratitude for his service and performance in the Company.
b. Mengangkat Tuan DWI SWASONO selaku Presiden Direktur Perseroan, b. Appoint Mister DWI SWASONO as the President Director, counted
terhitung sejak ditutupnya Rapat ini; since the closing of this Meeting.
c. Mengangkat kembali Tuan YASUMASA ZAIZEN, Tuan NOBUYASU c. Reappoint of Mister YASUMASA ZAIZEN, Mister NOBUYASU
HAGIWARA, Tuan TERU KARAHASHI, Tuan YOSHENDRI, Tuan HAGIWARA, Mister TERU KARAHASHI, Mister YOSHENDRI,
HIROKI MAJIMA, Tuan RYOJI TANAKA, dan Tuan AKIHIRO Mister HIROKI MAJIMA, Mister RYOJI TANAKA and Mister
YOSHIDA, masing-masing selaku Direktur terhitung sejak ditutupnya AKIHIRO YOSHIDA, as Company’s Directors as of the closing of this
Rapat ini; meeting.
d. Menetapkan susunan Direksi dan Dewan Komisaris Perseroan terhitung d. Determine the composition of the Board of Directors and Board of
sejak ditutupnya Rapat ini sampai dengan ditutupnya Rapat Umum Commissioners of the Company counted since the closing of this
Pemegang Saham Tahunan yang diselenggarakan pada tahun 2026, Meeting until the closing of the Annual GMS which will be held in
sebagai berikut: 2026 as follows:
Direksi: The Board of Directors:
Presiden Direktur: Tuan DWI SWASONO President Director: Mister DWI SWASONO
Direktur: Tuan YASUMASA ZAIZEN Director: Mister YASUMASA ZAIZEN;
Direktur: Tuan NOBUYASU HAGIWARA Director: Mister NOBUYASU HAGIWARA;
Direktur: Tuan TERU KARAHASHI Director: Mister TERU KARAHASHI;
Direktur: Tuan YOSHENDRI Director: Mister YOSHENDRI;
Direktur: Tuan HIROKI MAJIMA Director: Mister HIROKI MAJIMA;
Direktur: Tuan RYOJI TANAKA Director: Mister RYOJI TANAKA;
Direktur: Tuan AKIHIRO YOSHIDA Director: Mister AKIHIRO YOSHIDA.
Dewan Komisaris: The Board of Commissioners:
Presiden Komisaris (Komisaris Independen): Tuan Drs. TOTO President Commissioner (Independent Commissioner): Mister Drs.
WAHYUDIYANTO TOTO WAHYUDIYANTO
Komisaris Independen: Tuan HARRY DANUI Independent Commissioner: Mister HARRY DANUI
e. Memberikan wewenang dan kuasa kepada Direksi Perseroan, dengan e. Grants authority and power of attorney to the Board of Directors of the
hak substitusi, untuk menuangkan/ menyatakan keputusan mengenai Company, with substitution right, to state the resolution regarding the
susunan anggota Direksi dan Dewan Komisaris Perseroan tersebut di composition of the Board of Directors and Board of Commissioners
atas dalam akta yang dibuat dihadapan Notaris, dan untuk selanjutnya of the Company abovementioned in a deed made before Notary, and
memberitahukannya pada pihak yang berwenang, serta melakukan semua hereinafter notify the authorized party, and do all and every necessary
dan setiap tindakan yang diperlukan sehubungan dengan keputusan action related to the resolution in accordance with the prevailing laws
tersebut sesuai dengan peraturan perundangan undangan yang berlaku. and regulations.
Hasil Pemungutan Suara
Voting Result
Setuju 695.830.651 (99,99109%) Agree 695,830,651 (99.99109%)
Abstain 62.000 (0,00891%) Abstain 62,000 (0.00891%)
Tidak Setuju 0 Disagree 0
Total Suara Setuju 695.892.651 (100%) Total Votes Agree 695,892,651 (100%)
Realisasai
Realization
Telah direalisasikan pada tahun buku 2025. It has been realized in the fiscal year 2025.
Pelaksanaan RUPS pada Tahun Buku 2024 Implementation of GMS in Financial Year 2024
Sepanjang tahun buku 2024, Perseroan telah menyelenggarakan During the 2024 financial year, the Company held three (3)
3 (tiga) kali RUPS, yaitu: GMS, namely:
1. RUPSLB Pertama pada 19 Juli 2024; 1. The First EGMS on July 19, 2024;
2. RUPST Tahun Buku 2023 tanggal 24 September 2024; dan 2. The AGMS for the Financial Year 2023 on September 24,
2024; and
3. RUPSLB Kedua pada 24 September 2024. 3. The Second EGMS on September 24, 2024.
Seluruh keputusan pada RUPS tersebut telah direalisasikan All resolutions passed at these meetings were fully implemented
sepenuhnya pada tahun buku 2024. during the 2024 financial year.
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Direksi
Board of Directors
Direksi merupakan organ Perseroan yang memiliki wewenang The Board of Directors is the Company's governing body
dan tanggung jawab penuh dalam mengelola serta mewakili with full authority and responsibility to manage and represent
Perusahaan, baik di dalam maupun di luar pengadilan, sesuai the Company, both inside and outside the court of law, in
dengan maksud, tujuan dan anggaran dasar Perseroan. accordance with the Company's objectives, purposes, and
Articles of Association.
DASAR HUKUM LEGAL BASIS
Dasar hukum mengenai pembentukan, tugas, tanggung jawab, The establishment, duties, responsibilities, and authority of the
dan wewenang Direksi Perseroan mengacu pada ketentuan Company's Board of Directors are governed by the following
dan peraturan perundang-undangan berikut: laws and regulations:
1. UU No. 40 Tahun 2007 tentang Perseroan Terbatas; 1. Law No. 40 of 2007 concerning Limited Liability
Companies;
2. POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan 2. OJK Regulation No. 33/POJK.04/2014 concerning the
Komisaris Emiten atau Perusahaan Publik; Board of Directors and Board of Commissioners of
Issuers or Public Companies;
3. Anggaran Dasar Perseroan; dan 3. The Company's Articles of Association; and
4. Piagam Direksi. 4. The Board of Directors Charter.
PIAGAM DIREKSI BOARD OF DIRECTORS CHARTER
Direksi Perseroan memiliki Piagam Direksi yang telah disetujui The Company has a Board of Directors Charter, which was
dan ditandatangani oleh seluruh anggota Direksi pada 29 approved and signed by all members of the Board of Directors
Februari 2016. Piagam ini juga telah diunggah pada situs web on February 29, 2016. The Charter has also been published on
Perseroan dan memuat ketentuan-ketentuan berikut: the Company's website and covers the following matters:
1. Landasan Hukum 1. Legal Basis;
2. Organisasi; 2. Organization;
3. Persyaratan Umum; 3. General Requirements;
4. Rangkap Jabatan; 4. Concurrent Positions;
5. Masa Jabatan; 5. Term of Office;
6. Pengunduran Diri; 6. Resignation;
7. Pemberhentian Sementara; 8 7. Temporary Suspension;
8. Susunan Direksi; 8. Composition of the Board of Directors;
9. Tugas, Tanggung Jawab, dan Wewenang; 9. Duties, Responsibilities, and Authority;
10. Etika dan Integritas; 10. Ethics and Integrity;
11. Waktu Kerja; 11. Working Hours;
12. Rapat; dan 12. Meetings; and
13. Pelaporan dan Pertanggungjawaban. 13. Reporting and Accountability.
TUGAS DAN TANGGUNG JAWAB DIREKSI DUTIES AND RESPONSIBILITIES OF THE
BOARD OF DIRECTORS
Sebagaimana tercantum dalam Piagam Direksi, tugas dan As stipulated in the Board of Directors Charter, the duties and
tanggung jawab Direksi Perseroan adalah sebagai berikut: responsibilities of the Board of Directors are as follows:
1. Menjalankan kepengurusan Perseroan sesuai dengan 1. Managing the Company in accordance with the Articles
Anggaran Dasar. of Association.
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2. Wajib menyelenggarakan RUPS tahunan dan RUPS 2. Convening the Annual General Meeting of Shareholders
lainnya sebagaimana diatur dalam peraturan perundang- (AGMS) and other General Meetings of Shareholders
undangan dan Anggaran Dasar. (GMS) as required by applicable laws and regulations and
the Articles of Association.
3. Wajib melaksanakan tugas dan tanggung jawab dengan 3. Performing duties and responsibilities in good faith, with
itikad baik, penuh tanggung jawab dan kehati-hatian. full responsibility and due care.
4. Dapat membentuk Komite guna mendukung efektivitas 4. Establishing committees to support the effective
pelaksanaan tugas dan tanggung jawabnya dan wajib implementation of its duties and responsibilities, and
melakukan evaluasi atas kinerja Komite tersebut setiap evaluating the performance of such committees at the end
akhir tahun buku. of each financial year.
5. Tiap Direksi bertanggung jawab secara tanggung renteng 5. Each member of the Board of Directors shall be jointly
atas kerugian, kecuali: and severally liable for losses incurred by the Company,
except where:
a. Kerugian yang bukan atas kesalahan dan a. The losses were not caused by his or her fault or
kelalaiannya; negligence;
b. Telah beritikad baik penuh tanggung jawab dan b. He or she has managed the Company in good faith,
kehatihatian dalam kepengurusan; with full responsibility and due care;
c. Tidak ada benturan kepentingan (langsung/ c. There was no direct or indirect conflict of interest in
tidak langsung) atas tindakan pengurusan yang the management actions that resulted in the losses; and
menyebabkan kerugian;
d. Telah mengambil tindakan untuk mencegah timbul d. Has taken measures to prevent the occurrence or
atau berlanjutnya kerugian tersebut. continuation of such losses.
6. Direksi berhak mewakili Perseroan di dalam maupun 6. The Board of Directors is authorized to represent the
di luar pengadilan tentang segala hal dan dalam segala Company both inside and outside the court of law in all
kejadian, mengikat Perseroan dengan pihak lain dan matters and circumstances, bind the Company to other
pihak lain dengan Perseroan, serta menjalankan segala parties and vice versa, and undertake all actions relating to
tindakan, baik yang mengenai kepengurusan maupun management and ownership. However, the following actions
kepemilikan, akan tetapi dengan pembatasan bahwa require the prior written approval of, and/or the relevant
untuk: deed to be jointly signed by, the Board of Commissioners:
a. Meminjam atau meminjamkan uang atas nama a. Borrowing or lending money on behalf of the
Perseroan (tidak termasuk mengambil uang dari Company (excluding withdrawals from existing
kredit yang telah dibuka); credit facilities);
b. Memperoleh dan/atau membeli, memindahkan b. Acquiring and/or purchasing, transferring rights
hak dan/ atau menjual barang tidak bergerak milik to, and/or selling the Company's immovable assets,
Perseroan, dengan memperhatikan ketentuan ayat 2 subject to the applicable provisions of the Articles of
tersebut di bawah ini; Association;
c. Mengagunkan/meminjamkan dalam bentuk apapun c. Pledging or encumbering the Company's immovable
juga barang-barang tidak bergerak milik Perseroan, assets in any form, subject to the applicable provisions
dengan memperhatikan ketentuan ayat 2 tersebut di of the Articles of Association;
bawah ini;
d. Melakukan penyertaan modal atau melepaskan d. Making or divesting investments in other companies,
penyertaan modal dalam Perseroan lain tanpa without prejudice to the approval of the relevant
mengurangi izin yang berwenang dan dengan authorities and in compliance with applicable laws
memperhatikan ketentuan hukum dan peraturan and regulations;
perundang-undangan yang berlaku;
e. Mengalihkan, melepaskan hak dan menjadikan e. Transferring, relinquishing rights to, or using
jaminan hutang dengan nilai sampai dengan kurang as collateral assets with a value of less than 75%
dari 75% (tujuh puluh lima persen) harta kekayaan (seventy-five percent) of the Company's total assets,
(aktiva) Perseroan dalam 1 (satu) transaksi atau whether in a single transaction or several separate or
beberapa transaksi yang berdiri sendiri ataupun yang related transactions;
berkaitan satu sama lain;
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• Harus dengan persetujuan tertulis dari dan atau • This must be subject to the written consent
akta yang bersangkutan turut ditandatangani of the Board of Commissioners and/or the
oleh Dewan Komisaris. relevant deed must be co-signed by the Board of
Commissioners.
7. Perbuatan hukum untuk mengalihkan, melepaskan hak 7. Any legal action involving the transfer, disposal, or
atau menjadikan jaminan utang seluruh atau dengan nilai encumbrance of assets amounting to 75% (seventy-five
sebesar 100% (seratus persen) atau sebagian besar yaitu percent) or more, up to 100% (one hundred percent),
dengan nilai sebesar 75% (tujuh puluh lima persen) atau of the Company's total assets within one financial year,
lebih dari harta kekayaan (aktiva) Perseroan dalam satu whether through a single transaction or several separate
tahun buku dalam satu transaksi atau beberapa transaksi or related transactions, must obtain prior approval from
yang berdiri sendiri, ataupun yang berkaitan satu sama the General Meeting of Shareholders (GMS).
lain harus mendapat persetujuan Rapat Umum Pemegang
Saham.
8. Untuk menjalankan perbuatan hukum berupa transaksi 8. For legal actions involving transactions that contain
yang memuat benturan kepentingan ekonomis pribadi a conflict of interest between the personal economic
anggota Direksi, Dewan Komisaris atau pemegang interests of members of the Board of Directors, Board
saham, dengan kepentingan ekonomis Perseroan, Direksi of Commissioners, or shareholders and the economic
memerlukan persetujuan RUPS berdasarkan suara setuju interests of the Company, the Board of Directors must
terbanyak dari pemegang saham yang tidak mempunyai obtain approval from the GMS based on the affirmative
benturan kepentingan sebagaimana yang dimaksud vote of the majority of shareholders who do not have a
dalam Pasal 11 ayat 6 Anggaran Dasar Perseroan. conflict of interest, as stipulated in Article 11 paragraph 6
of the Company's Articles of Association.
9. 2 (dua) orang anggota Direksi secara bersama-sama 9. Any two (2) members of the Board of Directors acting
berhak dan berwenang bertindak untuk dan atas nama jointly shall have the authority to act for and on behalf of
Direksi serta mewakili Perseroan. the Board of Directors and represent the Company.
10. Direksi dan Dewan Komisaris wajib menyusun kode etik 10. The Board of Directors and the Board of Commissioners
yang berlaku bagi seluruh anggota Direksi dan anggota are required to prepare and implement a code of ethics
Dewan Komisaris, karyawan serta pendukung organ yang applicable to all members of the Board of Directors,
dimiliki Perseroan. members of the Board of Commissioners, employees, and
supporting organs of the Company.
Untuk memastikan pelaksanaan tugas yang optimal, Direksi To ensure the effective performance of its duties, the Board of
membagi tugas berdasarkan keahlian masing-masing anggota Directors allocates responsibilities according to the expertise
dan secara berkala meninjau serta memperbarui pembagian of each member and periodically reviews and updates such
tersebut. Adapun pembagian tugas dan tanggung jawab allocation. The division of duties and responsibilities among
anggota Direksi adalah sebagai berikut: the members of the Board of Directors is as follows:
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Tugas dan Tanggung Jawab Masing-Masing Anggota Direksi
Duties and Responsibilities og Each Member of the Board of Directors
Jabatan Tugas dan Tanggung Jawab
Position Duties and Responsibilities
Presiden Direktur 1. Bertanggung jawab dalam menetapkan, mengelola, dan 1. Responsible for establishing, managing, and overseeing
President Director mengendalikan pengawasan terhadap kepengurusan the Company's governance, legal compliance,
Perseroan, kepatuhan pada hukum, komunikasi, serta communications, and relationships with shareholders.
hubungan Perseroan dengan para pemegang saham;
2. Merencanakan, mengoordinasikan, mengarahkan, 2. Plan, coordinate, direct, control, supervise, and evaluate
mengendalikan, mengawasi, dan mengevaluasi tugas corporate and business unit activities to ensure all
korporasi serta unit bisnis agar seluruh kegiatan dapat operations are carried out in accordance with the
berjalan sesuai dengan visi, misi, sasaran usaha, strategi, Company's vision, mission, business objectives,
kebijakan, dan program kerja yang ditetapkan; strategies, policies, and approved work programs.
3. Membawahi, mengembangkan, dan mengendalikan 3. Oversee, develop, and control the internal audit function
fungsi serta kebijakan mengenai audit internal; and related policies.
4. Membawahi, mengelola, dan mengendalikan fungsi 4. Oversee, manage, and control the Corporate Secretary
Sekretaris Perusahaan; function.
5. Membawahi, mengembangkan, dan mengendalikan 5. Oversee, develop, and control the functions and policies
fungsi serta kebijakan mengenai Sumber Daya Manusia related to Human Resources (HR), organizational
(SDM), pengembangan organisasi, kepatuhan, dan bagian development, compliance, and general affairs.
umum Perseroan; dan
6. Mengembangkan dan mengendalikan kebijakan 6. Develop and control policies related to the Company's
mengenai Quality, Safety, Health, and Environment Quality, Safety, Health, and Environment (QSHE).
(QSHE) Perseroan.
Direktur Operasional 1. Bertanggung jawab untuk mengoordinasikan, 1. Responsible for coordinating, controlling, and evaluating
Operational Director mengendalikan, dan mengevaluasi tugas operasional operational activities in finance, budgeting, and
di bidang keuangan, anggaran, akuntansi, sekaligus accounting, while ensuring the availability of funding to
memastikan penyediaan pendanaan bagi pengembangan support the Company's growth and development.
Perseroan;
2. Bertanggung jawab untuk mengoordinasikan, 2. Responsible for coordinating, controlling, and evaluating
mengendalikan, dan mengevaluasi tugas operasional di operational activities related to the Company's business
bidang pengembangan usaha Perseroan; development.
3. Bertanggung jawab untuk mengoordinasikan, 3. Responsible for coordinating, controlling, and evaluating
mengendalikan, dan mengevaluasi tugas operasional di operational activities in sales and marketing.
bidang penjualan dan pemasaran; dan
4. Bertanggung jawab untuk mengoordinasikan, 4. Responsible for coordinating, controlling, and evaluating
mengendalikan, dan mengevaluasi tugas operasional di operational activities related to product support.
bidang product support.
Direktur Keuangan 1. Menetapkan, mengelola, dan mengendalikan kebijakan 1. Establish, manage, and control the Company's policies
Finance Director Perseroan dalam bidang keuangan, anggaran, akuntansi, in the areas of finance, budgeting, and accounting,
sekaligus memastikan penyediaan pendanaan bagi while ensuring the availability of funding to support the
pengembangan Perseroan; Company's growth and development.
2. Menetapkan, mengelola, dan mengendalikan fungsi 2. Establish, manage, and control the Company's accounts
manajemen piutang Perseroan; receivable management function.
3. Menetapkan, mengelola, dan mengawasi kebijakan 3. Establish, manage, and oversee the Company's policies
Perseroan yang berhubungan dengan peraturan related to tax regulations.
perpajakan; dan
4. Mengawasi dan mengendalikan kegiatan aksi korporasi 4. Oversee and control the Company's corporate actions
Perseroan. and related activities.
Direktur Pengembangan 1. Menetapkan, mengelola, dan mengendalikan kebijakan 1. Establish, manage, and control the Company's policies in
Usaha Perseroan dalam bidang pengembangan usaha; the area of business development.
Business Development 2. Menetapkan, mengelola, dan mengendalikan kebijakan 2. Establish, manage, and control the Company's policies in
Director Perseroan dalam bidang corporate planning dan strategic corporate planning and strategic management.
management;
3. Mengelola dan mengendalikan kebijakan Perseroan 3. Manage and control the Company's policies in the areas
dalam bidang hukum dan teknologi informasi (TI); dan of legal affairs and information technology (IT).
4. Menetapkan, mengelola, dan mengendalikan kebijakan 4. Establish, manage, and control the Company's policies in
Perseroan dalam bidang pengadaan dan pengelolaan aset. procurement and asset management.
Direktur Penjualan 1. Mengendalikan, mengelola, dan merancang kebijakan 1. Control, manage, and formulate the Company's policies
Sales Director Perseroan dalam aspek-aspek penjualan dan logistik relating to sales and logistics within the Heavy Equipment
dalam Segmen Usaha Penjualan dan Penyewaan Alat Sales and Rental Business Segment.
Berat;
2. Mengembangkan hubungan baik dengan mitra strategis 2. Develop and maintain strong relationships with strategic
serta mencari peluang bisnis baru dalam Segmen Usaha partners and identify new business opportunities within
Penjualan dan Penyewaan Alat Berat; dan the Heavy Equipment Sales and Rental Business Segment.
3. Menetapkan, mengelola, dan mengendalikan kebijakan 3. Establish, manage, and control the Company's policies
Perseroan dalam bidang administrasi penjualan Segmen relating to sales administration within the Heavy
Usaha Penjualan dan Penyewaan Alat Berat. Equipment Sales and Rental Business Segment.
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Jabatan Tugas dan Tanggung Jawab
Position Duties and Responsibilities
Direktur Product Support 1. Mengendalikan, mengelola, dan merancang kebijakan 1. Control, manage, and formulate the Company's policies
Product Support Director Perseroan dalam aspek-aspek pemasaran dan logistik relating to marketing and logistics within the Parts Sales
dalam Segmen Usaha Penjualan Suku Cadang, Segmen Business Segment and the Maintenance and Repair
Usaha Jasa Pemeliharaan, dan Perbaikan; Services Business Segment.
2. Mengembangkan hubungan baik dengan mitra strategis 2. Develop and maintain strong relationships with
serta menggali dan membuka peluang bisnis baru dalam strategic partners and explore and create new business
Segmen Usaha Penjualan Suku Cadang, Segmen Usaha opportunities within the Parts Sales Business Segment
Jasa Pemeliharaan, dan Perbaikan; and the Maintenance and Repair Services Business
Segment.
3. Menetapkan, mengelola, dan mengendalikan fungsi 3. Establish, manage, and control the Company's
remanufacturing Perseroan; dan remanufacturing function.
4. Menetapkan, mengelola, dan mengendalikan pusat 4. Establish, manage, and control the Company's technical
pelatihan teknik Perseroan. training center.
MASA JABATAN DIREKSI TERM OF OFFICE OF THE BOARD OF
DIRECTORS
Anggota Direksi diangkat oleh RUPS untuk masa jabatan Members of the Board of Directors are appointed by the GMS
yang dimulai sejak tanggal pengangkatannya hingga for a term commencing from the date of their appointment
penutupan RUPS Tahunan berikutnya. Masa jabatan tersebut until the closing of the next Annual GMS. The term of office
dapat berakhir lebih cepat jika RUPS memutuskan untuk may end earlier if the GMS resolves to dismiss a member of
memberhentikan anggota Direksi sebelum masa jabatannya the Board of Directors before the expiration of their term, in
berakhir, sesuai dengan kewenangan RUPS. accordance with the authority vested in the GMS.
SUSUNAN DAN KOMPOSISI DIREKSI STRUCTURE AND COMPOSITION OF THE
BOARD OF DIRECTORS
Ketentuan mengenai susunan, komposisi, dan masa jabatan The provisions regarding the structure, composition, and term
Direksi Perseroan tercantum dalam Piagam Direksi. Direksi of office of the Company's Board of Directors are outlined in
terdiri dari minimal 2 (dua) anggota, yaitu seorang Presiden the Board Charter. The Board of Directors consists of at least
Direktur dan 1 (satu) atau lebih Direktur. Jika jumlah Direksi 2 (two) members, comprising a President Director and 1 (one)
lebih dari 2 (dua), salah satu diantaranya dapat diangkat or more Directors. If the Board consists of more than 2 (two)
menjadi Wakil Presiden Direktur. Selain itu, anggota Direksi members, one of them may be appointed as Vice President
dapat berasal dari warga negara Indonesia atau asing yang Director.Members of the Board of Directors may be Indonesian
memenuhi persyaratan sesuai dengan peraturan perundang- citizens or foreign nationals who meet the requirements
undangan yang berlaku. stipulated under the applicable laws and regulations.
Direktur Nonresiden
Non-Resident Director
Dalam struktur Direksi Perseroan, terdapat posisi Direktur Nonresiden yang berfungsi sebagai representasi manajerial dari pemegang
saham mayoritas Perseroan, yaitu Hitachi Construction Machinery (HCM) Co., Ltd, Jepang. Direktur Nonresiden tersebut tidak
berdomisili di Indonesia dan tidak terlibat langsung dalam pengelolaan operasional Perusaahaan. Pada akhir tahun buku 2025, terdapat 3
(tiga) Direktur Perseroan yang menjabat sebagai Direktur Nonresiden, yaitu Akihiro Yoshida, Ryoji Tanaka, dan Hiroki Majima.
In the structure of the Company’s Board of Directors, there is a position of Non-Resident Director, which functions as the managerial representative
of the Company’s majority shareholder, Hitachi Construction Machinery (HCM) Co., Ltd, Japan. The Non-Resident Director is not domiciled in
Indonesia and is not directly involved in the Company’s operational management. As of the end of the 2025 fiscal year, there are 3 (three) Directors
serving as Non-Resident Directors, namely Akihiro Yoshida, Ryoji Tanaka, and Hiroki Majima.
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SUSUNAN DAN KOMPOSISI DIREKSI PADA BOARD OF DIRECTORS STRUCTURE AND
TAHUN BUKU 2025 COMPOSITION IN THE FINANCIAL YEAR 2025
Berdasarkan keputusan RUPST pada 16 September 2025, Based on the resolution of the Annual GMS held on September
para pemegang saham menyetujui perubahan pada komposisi 16, 2025, the shareholders approved changes to the composition
anggota Direksi Perseroan. Perubahan ini sehubungan dengan of the Company's Board of Directors. These changes were made
pengunduran diri Djonggi Tumbur Parningotan Gultom dari following the resignation of Djonggi Tumbur Parningotan
jabatannya sebagai Presiden Direktur, serta pengangkatan Dwi Gultom from his position as President Director and the
Swasono sebagai pengganti. Sehubungan dengan keputusan appointment of Dwi Swasono as his successor. Accordingly,
tersebut, berikut adalah susunan dan komposisi Direksi the structure and composition of the Company's Board of
Perseroan hingga akhir tahun buku 2025, sebagaimana Directors as of the end of fiscal year 2025, as stipulated in Deed
tertuang dalam Akta Berita Acara RUPST Perseroan No. 3 of Minutes of the Company's AGMS No. 3 dated September 16,
tanggal 16 September 2025: 2025, were as follows:
Susunan dan Komposisi Direksi (31 Maret 2026)
Structure and Composition of the Board of Directors (March 31, 2026)
Nama Jabatan
Name Position
Presiden Direktur
Dwi Swasono
President Director
Direktur
Yasumasa Zaizen
Director
Direktur
Nobuyasu Hagiwara
Director
Direktur
Teru Karahashi
Director
Direktur
Yoshendri
Director
Direktur
Hiroki Majima
Director
Direktur
Ryoji Tanaka
Director
Direktur
Akihiro Yoshida
Director
Susunan dan Komposisi Direksi Setelah Tahun Buku Board of Directors Structure and Composition After
2025 Fiscal Year 2025
Setelah berakhirnya tahun buku 2025 hingga diterbitkannya Subsequent to the end of the 2025 financial year and up to the
Laporan ini, terdapat perubahan pada komposisi anggota issuance of this Report, there was a change in the composition
Direksi Perseroan berdasarkan keputusan Rapat Umum of the Company's Board of Directors based on the resolution
Pemegang Saham Luar Biasa (RUPSLB) yang diselenggarakan of the Extraordinary General Meeting of Shareholders (EGMS)
pada 19 Mei 2026. held on 19 May 2026.
HUBUNGAN AFILIASI DIREKSI AFFILIATED RELATIONSHIPS OF THE BOARD
OF DIRECTORS
Hubungan afiliasi antara anggota Direksi, Dewan Komisaris, Affiliated relationships among members of the Board of
dan Pemegang Saham Pengendali meliputi hubungan Directors, the Board of Commissioners, and the Controlling
keluarga dan hubungan keuangan yang dapat mempengaruhi Shareholder include family and financial relationships that
dinamika pengambilan keputusan Perusahaan serta berpotensi may influence the Company's decision-making process and
menimbulkan konflik kepentingan. potentially give rise to conflicts of interest.
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Berikut adalah uraian mengenai hubungan afiliasi antara The following is a description of the affiliated relationships
sesama anggota Direksi, serta hubungan antara Direksi dengan among members of the Board of Directors, as well as the
Dewan Komisaris dan Pemegang Saham Pengendali pada relationships between the Board of Directors, the Board of
tahun buku 2025: Commissioners, and the Controlling Shareholder during fiscal
year 2025:
Hubungan Afiliasi Direksi
Affiliation Relationships of the Board of Directors
Hubungan Keluarga dengan Hubungan Keuangan dengan
Family Relationship with Financial Relationship with
Pemegang Pemegang
Dewan Dewan
Direksi Saham Direksi Saham
Nama dan Jabatan Komisaris Komisaris
Name and Position Board of C
Board of Pengendalian Board of
Board of Pengendalian
Directors Controlling Directors Controlling
ommissioner Commissioner
Shareholders Shareholders
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Ir. Djonggi TP. Gultom*
Presiden Direktur √ √ √ √ √ √
President Director
Dwi Swasono
Presiden Direktur √ √ √ √ √ √
President Director
Yasumasa Zaizen
Direktur √ √ √ √ √ √
Director
Nobuyasu Hagiwara
Direktur √ √ √ √ √ √
Director
Teru Karahashi
Direktur √ √ √ √ √ √
Director
Yoshendri
Direktur √ √ √ √ √ √
Director
Hiroki Majima
Direktur √ √ √ √ √ √
Director
Ryoji Tanaka
Direktur √ √ √ √ √ √
Director
Akihiro Yoshida
Direktur √ √ √ √ √ √
Director
*Tidak lagi menjabat sebagai Presiden Direktur Perseroan terhitung sejak 16 September 2025.
*No longer served as the Company’s President Director effective as of September 16, 2025.
RAPAT DIREKSI BOARD OF DIRECTORS MEETINGS
Rapat Direksi merupakan forum penting untuk pengambilan Board of Directors meetings serve as an important forum for
keputusan strategis dan evaluasi kinerja Perusahaan, serta strategic decision-making and evaluation of the Company's
sebagai wadah koordinasi antar anggota Direksi dalam performance, as well as a means of coordination among
menjalankan tugas dan tanggung jawabnya. members of the Board of Directors in carrying out their duties
and responsibilities.
Kebijakan Rapat Direksi Board of Directors Meeting Policy
Berdasarkan ketentuan dalam POJK No. 33/2014, Direksi In accordance with the provisions of OJK Regulation No. 33/
wajib menyelenggarakan rapat internal setidaknya 1 (satu) kali POJK.04/2014, the Board of Directors is required to hold
dalam sebulan dan rapat gabungan dengan Dewan Komisaris internal meetings at least once a month and joint meetings with
setidaknya 1 (satu) kali dalam 4 (empat) bulan. the Board of Commissioners at least once every four months.
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Pelaksanaan Rapat Direksi Implementation of Board of Directors Meetings
Sepanjang tahun buku 2025, Direksi Perseroan telah Throughout fiscal year 2025, the Company's Board of Directors
melaksanakan 12 (dua belas) kali rapat internal dan 4 (empat) held 12 (twelve) internal meetings and 4 (four) joint meetings
kali rapat gabungan dengan tingkat kehadiran sebagai berikut: with the Board of Commissioners. The attendance record was
as follows:
Kehadiran Direksi dalam Rapat Internal dan Rapat Gabungan Tahun Buku 2025
Attendance of the Board of Directors in Internal and Joint Meetings in the 2025 Fiscal Year
Rapat Internal Rapat Gabungan
Internal Meeting Joint Meeting
Nama dan Jabatan
Name and Position Jumlah Rapat Kehadiran Jumlah Rapat Kehadiran
% %
Total Meetings Attendances Total Meetings Attendances
Ir. Djonggi TP. Gultom*
Presiden Direktur 5 4 80 1 1 100
President Director
Dwi Swasono
Presiden Direktur 12 11 92 4 4 100
President Director
Yasumasa Zaizen
Direktur 12 10 83 4 3 75
Director
Nobuyasu Hagiwara
Direktur 12 12 100 4 4 100
Director
Teru Karahashi
Direktur 12 12 100 4 4 100
Director
Yoshendri
Direktur 12 12 100 4 4 100
Director
Hiroki Majima
Direktur 12 12 100 4 4 100
Director
Ryoji Tanaka
Direktur 12 11 92 4 4 100
Director
Akihiro Yoshida
Direktur 12 7 58 4 2 50
Director
*Tidak lagi menjabat sebagai Presiden Direktur Perseroan terhitung sejak 16 September 2025.
*No longer served as the Company’s President Director effective as of September 16, 2025.
Selain itu, Direksi Perseroan juga berpartisipasi dalam In addition, the Company's Board of Directors participated
menghadiri RUPS. Informasi mengenai tingkat kehadiran in the General Meetings of Shareholders (GMS). Information
anggota Direksi pada RUPS yang diselenggarakan sepanjang regarding the attendance of members of the Board of Directors
tahun buku 2025 dapat ditemukan pada subbab Rapat Umum at the GMS held during fiscal year 2025 can be found in the
Pemegang Saham dalam Laporan Tahunan dan Keberlanjutan General Meeting of Shareholders section of this Annual and
ini. Sustainability Report.
PENGEMBANGAN KOMPETENSI DIREKSI [2-17] BOARD OF DIRECTORS COMPETENCY
DEVELOPMENT
Program pengembangan kompetensi berperan penting dalam Competency development programs play an important role
mendukung efektivitas peran Direksi, khususnya dalam in supporting the effectiveness of the Board of Directors,
merespons dinamika bisnis dan pengambilan keputusan yang particularly in responding to business developments
tepat untuk keberlanjutan Perseroan. and making sound decisions to ensure the Company's
sustainability.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Kebijakan Pengembangan Kompetensi Direksi Board of Directors Competency Development Policy
Sejalan dengan ketentuan Pasal 4 ayat (1) POJK 33/2014, In accordance with Article 4 paragraph (1) of OJK Regulation
Perseroan mendukung kegiatan pengembangan kompetensi No. 33/POJK.04/2014, the Company supports the competency
Direksi melalui partisipasi dalam pelatihan, seminar, dan development of the Board of Directors through participation in
forum profesional yang relevan. Upaya ini disesuaikan dengan relevant training programs, seminars, and professional forums.
kebutuhan masing-masing anggota Direksi dan dilaksanakan These initiatives are tailored to the needs of each member of
sebagai bagian dari komitmen terhadap GCG. the Board of Directors and are implemented as part of the
Company's commitment to GCG.
Kegiatan Pengembangan Kompetensi Direksi Board of Directors Competency Development
Activities
Sepanjang tahun buku 2025, Direksi Perseroan telah mengikuti Throughout fiscal year 2025, the Company's Board of Directors
kegiatan pelatihan dan/atau peningkatan kompetensi berikut: participated in the following training and competency
development activities:
Kegiatan Pengembangan Kompetensi Direksi pada Tahun Buku 2025
Board of Directors Competency Development Activities in the 2025 Fiscal Year
Nama dan Jabatan Materi Tanggal Penyelenggara
Name and Position Topic Date Organizer
Ir. Djonggi TP. Gultom* Workshop IFRS S1 and S2 19 Juni 2025 Internal Hexindo
Presiden Direktur June 19, 2025
President Director
Dwi Swasono Workshop IFRS S1 and S2 19 Juni 2025 Internal Hexindo
Presiden Direktur June 19, 2025
President Director
Nobuyasu Hagiwara Workshop IFRS S1 and S2 19 Juni 2025 Internal Hexindo
Direktur June 19, 2025
Director
Teru Karahashi Workshop IFRS S1 and S2 19 Juni 2025 Internal Hexindo
Direktur June 19, 2025
Director
Yoshendri Workshop IFRS S1 and S2 19 Juni 2025 Internal Hexindo
Direktur June 19, 2025
Director Economic and FX Implications of the US– 30 Juli 2025 MUFG Bank
Indonesia Trade Deal July 30, 2025
Workshop on IFRS Sustainability Standards 23 September 2025 IDX-UN SSE
September 23, 2025
EY Indonesia Thought Leadership Corporate 25 September 2025 EY Indonesia
Financial Reporting Updates Webinar September 25, 2025
Fundamental Corporate Finance (Simulasi 9 Desember 2025 Ikatan Akuntan Indonesia Wilayah
berbasis MS. Excel) December 9, 2025 DKI Jakarta
Fundamental Corporate Finance (MS Excel-Based Indonesian Institute of Accountants –
Simulation) Jakarta Chapter
Proses Bisnis Initial Public Offering (IPO) dan 10 Desember 2025 Assosiasi Emiten Indonesia & IKPI
Dampak Perpajakannya December 10, 2025 Indonesian Public Listed Companies
Initial Public Offering (IPO) Business Process and Its Association & IKPI
Tax Implications
Manajemen Risiko Pajak atas SP2DK, 16 Desember 2025 SF Consultant
Pemeriksaan, dan Bukti Permulaan December 16, 2025
Tax Risk Management for SP2DK, Tax Audits, and
Preliminary Evidence
Persiapan Perhitungan PPh Pasal 21/26 Akhir 18 Desember 2025 SF Consultant
Tahun dan Pengenalan BP A1 Era Coretax December 18, 2025
Year-End Article 21/26 Income Tax Calculation
Preparation and Introduction to BP A1 in the
Coretax Era
*Tidak lagi menjabat sebagai Presiden Direktur Perseroan terhitung sejak 16 September 2025.
*No longer served as the Company’s President Director effective as of September 16, 2025.
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PROGRAM ORIENTASI DIREKSI BOARD OF DIRECTORS ORIENTATION
PROGRAM
Program Orientasi Direksi bertujuan untuk memberikan The Board of Directors Orientation Program is designed to
pemahaman mendalam kepada anggota Direksi yang baru provide newly appointed Directors with a comprehensive
diangkat mengenai visi, misi, dan operasional Perusahaan, understanding of the Company's vision, mission, and
sehingga mereka dapat melaksanakan tugas dan tanggung operations, enabling them to perform their duties and
jawabnya dengan efektif dan efisien. responsibilities effectively and efficiently.
Kebijakan Program Orientasi Direksi Board of Directors Orientation Program Policy
Perseroan memiliki kebijakan pelaksanaan program orientasi The Company has established an orientation program for
bagi anggota Direksi yang baru diangkat berupa presentasi, newly appointed members of the Board of Directors, which
pertemuan, kunjungan ke cabang atau proyek, serta kegiatan may include presentations, meetings, visits to branch offices
lain yang disesuaikan dengan kebutuhan. Program ini or project sites, and other activities tailored to their needs.
diorganisir oleh Sekretaris Perusahaan yang bertanggung jawab The program is organized by the Corporate Secretary, who is
untuk menyiapkan materi, jadwal pertemuan dengan Dewan responsible for preparing the materials, arranging meetings
Komisaris dan manajemen, serta kunjungan jika diperlukan. with the Board of Commissioners and management, and
coordinating site visits when necessary.
Pelaksanaan Program Orientasi Direksi Implementation of the Board of Directors
Orientation Program
Pada tahun buku 2025, tidak ada pengangkatan anggota baru During fiscal year 2025, there were no new appointments to the
Direksi. Oleh karena itu, Perseroan tidak menyelenggarakan Board of Directors. Therefore, the Company did not conduct
program orientasi bagi anggota Direksi pada tahun 2025. an orientation program for members of the Board of Directors
in 2025.
PENILAIAN KINERJA DIREKSI BOARD OF DIRECTORS PERFORMANCE
ASSESSMENT
Sebagai bentuk akuntabilitas dan penerapan GCG, Perseroan As part of its commitment to accountability and the
secara berkala melakukan penilaian terhadap kinerja Direksi. implementation of Good Corporate Governance (GCG), the
Evaluasi ini bertujuan untuk mengukur efektivitas pelaksanaan Company regularly evaluates the performance of the Board of
tugas serta kontribusi Direksi dalam mencapai sasaran strategis Directors. This assessment aims to measure the effectiveness
Perusahaan. of the Board in carrying out its duties and its contribution to
achieving the Company's strategic objectives.
Prosedur Penilaian dan Pihak Penilai Kinerja Direksi Performance Assessment Procedures and Evaluators
Kinerja Direksi dievaluasi berdasarkan pencapaian Key The performance of the Board of Directors is evaluated based
Performance Indicators (KPI) tahunan dan triwulanan melalui on the achievement of annual and quarterly Key Performance
2 (dua) mekanisme: Indicators (KPIs) through the following two mechanisms:
1. Self-assessment, yaitu penilaian mandiri terhadap kinerja 1. Self-assessment, namely an evaluation of individual
individu dan kolektif; dan and collective performance conducted by the Board of
Directors.
2. Penilaian Dewan Komisaris, yaitu penilaian yang 2. Board of Commissioners assessment, namely an
dilakukan oleh Dewan Komisaris selaku pihak yang evaluation conducted by the Board of Commissioners in
menjalankan fungsi Nominasi dan Remunerasi. its capacity as the body performing the Nomination and
Remuneration functions.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Hasil penilaian kinerja Direksi disampaikan dalam The results of the Board of Directors' performance assessment
RUPS Tahunan sebagai bentuk pertanggungjawaban atas are presented at the Annual GMS as a form of accountability
pelaksanaan tugas selama tahun berjalan. Selain itu, hasil for the performance of duties during the year. In addition, the
evaluasi kinerja individu Direksi juga menjadi salah satu dasar results of each Director's individual performance evaluation
pertimbangan pemegang saham dalam pengangkatan kembali serve as one of the considerations for shareholders in deciding
atau pemberhentian anggota Direksi pada periode berikutnya. on the reappointment or dismissal of Directors for the
subsequent term.
Kriteria Penilaian Kinerja Direksi Board of Directors Performance Assessment Criteria
Penilaian kinerja Direksi dilakukan secara individu dan The performance of the Board of Directors is assessed both
kolektif berdasarkan KPI yang mencakup indikator-indikator individually and collectively based on KPIs that include,
umum, seperti: among others:
1. Kepemimpinan, kerja sama tim, komunikasi, dan 1. Leadership, teamwork, communication, and professional
kompetensi yang baik; competence.
2. Pelaksanaan praktik GCG dalam setiap kegiatan usaha 2. Implementation of GCG practices in all business activities
Perseroan; of the Company.
3. Tindak lanjut dari Direksi terhadap laporan/rekomendasi 3. Follow-up actions taken by the Board of Directors in
Internal Audit, Auditor Eksternal, atau pengawasan OJK. response to reports and recommendations from Internal
Audit, External Auditors, and supervisory findings or
recommendations from the OJK.
Hasil Penilaian Kinerja Masing-Masing Anggota Performance Assessment Results of Individual
Direksi Directors
Sepanjang tahun buku 2025, masing-masing anggota Direksi Throughout fiscal year 2025, each member of the Board
telah melaksanakan tugas dan tanggung jawabnya dengan baik of Directors performed his duties and responsibilities
sesuai dengan prosedur, kriteria, dan mekanisme penilaian satisfactorily in accordance with the established procedures,
yang telah ditetapkan. assessment criteria, and evaluation mechanisms.
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Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ Perseroan yang The Board of Commissioners is a corporate organ responsible
bertugas menjalankan fungsi pengawasan secara umum/ for carrying out general and specific supervisory functions in
khusus sesuai dengan ketentuan Anggaran Dasar accordance with the Company's Articles of Association, as well
Perusahaan, serta memberikan nasihat kepada Direksi. as providing advice to the Board of Directors.
DASAR HUKUM LEGAL BASIS
Dasar hukum mengenai pembentukan, tugas, tanggung jawab, The legal basis governing the establishment, duties,
dan wewenang Dewan Komisaris Perseroan mengacu pada responsibilities, and authority of the Company's Board of
ketentuan dan peraturan perundang-undangan berikut: Commissioners refers to the following laws and regulations:
1. UU No. 40 Tahun 2007 tentang Perseroan Terbatas; 1. Law No. 40 of 2007 concerning Limited Liability
Companies.
2. POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan 2. OJK Regulation No. 33/POJK.04/2014 concerning the
Komisaris Emiten atau Perusahaan Publik; Board of Directors and Board of Commissioners of
Issuers or Public Companies.
3. Anggaran Dasar Perseroan; dan 3. The Company's Articles of Association.
4. Piagam Dewan Komisaris. 4. The Board of Commissioners Charter.
PIAGAM DEWAN KOMISARIS BOARD OF COMMISSIONERS CHARTER
Dewan Komisaris Perseroan memiliki Piagam Dewan The Company has a Board of Commissioners Charter, which
Komisaris yang telah disetujui dan ditandatangani oleh seluruh was approved and signed by all members of the Board of
anggota Dewan Komisaris pada tanggal 29 Februari 2016. Commissioners on February 29, 2016. The Charter has also
Piagam ini juga telah diunggah pada situs web Perseroan dan been published on the Company's website and contains
memuat ketentuan-ketentuan berikut: provisions regarding:
1. Persyaratan Umum; 1. General Requirements.
2. Rangkap Jabatan; 2. Concurrent Positions.
3. Masa Jabatan; 3. Term of Office.
4. Pengunduran Diri; 4. Resignation.
5. Tugas, Tanggung Jawab, dan Wewenang; 5. Duties, Responsibilities, and Authority.
6. Etika dan Integritas; 6. Ethics and Integrity.
7. Waktu Kerja; 7. Working Hours.
8. Rapat; dan 8. Meetings.
9. Pelaporan. 9. Reporting.
TUGAS, TANGGUNG JAWAB, DAN WEWENANG DUTIES, RESPONSIBILITIES, AND AUTHORITY
DEWAN KOMISARIS OF THE BOARD OF COMMISSIONERS
Sebagaimana tercantum dalam Piagam Dewan Komisaris, As stipulated in the Board of Commissioners Charter, the
tugas dan tanggung jawab Dewan Komisaris Perseroan adalah duties and responsibilities of the Board of Commissioners are
sebagai berikut: as follows:
1. Dewan Komisaris bertugas dan bertanggung jawab 1. The Board of Commissioners is responsible for supervising
melakukan pengawasan dan memberi nasihat kepada and providing advice to the Board of Directors.
Direksi.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
2. Dalam kondisi tertentu, Dewan Komisaris wajib 2. Under certain circumstances, the Board of Commissioners
menyelenggarakan RUPS tahunan dan RUPS lainnya is required to convene the Annual General Meeting of
sesuai dengan peraturan perundang-undangan dan Shareholders (AGMS) and other General Meetings of
Anggaran Dasar. Shareholders (GMS) in accordance with applicable laws
and regulations and the Company's Articles of Association.
3. Anggota Dewan Komisaris wajib melaksanakan tugas 3. Members of the Board of Commissioners must perform
dengan itikad baik, penuh tanggung jawab dan kehati- their duties in good faith, with full responsibility and due
hatian. care.
4. Dalam rangka mendukung efektivitas pelaksanaan 4. To support the effective execution of its duties and
tugas dan tanggung jawabnya, Dewan Komisaris wajib responsibilities, the Board of Commissioners is required
membentuk Komite Audit dan dapat membentuk komite to establish an Audit Committee and may establish
lainnya bila dianggap perlu sesuai kebutuhan serta other committees as deemed necessary. The Board
wajib melakukan evaluasi terhadap kinerja komite yang of Commissioners is also required to evaluate the
membantu pelaksanaan tugas dan tanggung jawabnya performance of the committees that assist in carrying out
tersebut. its duties and responsibilities.
5. Tiap anggota Dewan Komisaris tanggung jawab tanggung 5. Each member of the Board of Commissioners is jointly
renteng atas kerugian, kecuali: and severally liable for any losses incurred by the
Company, except where:
a. Kerugian yang bukan atas kesalahan dan a. The losses were not caused by his or her fault or
kelalaiannya; negligence.
b. Telah beritikad baik penuh tanggung jawab dan b. Performed supervisory duties in good faith, with full
kehati-hatian dalam kepengurusan; responsibility and due care.
c. Tidak ada benturan kepentingan (langsung/ c. Had no direct or indirect conflict of interest in the
tidak langsung) atas tindakan pengurusan yang actions that resulted in the losses.
menyebabkan kerugian;
d. Telah mengambil tindakan untuk mencegah timbul d. Took appropriate measures to prevent the occurrence
atau berlanjutnya kerugian tersebut. or continuation of such losses.
6. Dewan Komisaris berwenang memberhentikan sementara 6. The Board of Commissioners has the authority to
anggota Direksi dengan menyebutkan alasannya. temporarily suspend a member of the Board of Directors
by stating the reasons for such suspension.
7. Dewan Komisaris setiap waktu dalam jam kerja kantor 7. During the Company's business hours, the Board of
Perseroan berhak memasuki bangunan dan halaman Commissioners has the right to enter any building,
atau tempat lain yang dipergunakan atau dikuasai oleh premises, or other locations used or controlled by the
Perseroan dan berhak memeriksa semua pembukuan, Company. The Board also has the right to examine all
surat dan alat bukti lainnya, memeriksa dan mencocokkan books, records, correspondence, and other supporting
keadaan uang kas dan lain-lain serta berhak untuk documents, verify cash balances and other assets, and
mengetahui segala tindakan yang telah dijalankan oleh obtain information regarding all actions taken by the
Direksi. Board of Directors.
8. Direksi dan setiap anggota Direksi wajib untuk 8. The Board of Directors and each Director are required to
memberikan penjelasan tentang segala hal yang provide explanations regarding any matters requested by
ditanyakan oleh Dewan Komisaris. the Board of Commissioners.
9. Dewan Komisaris diwajibkan untuk sementara 9. The Board of Commissioners is required to temporarily
mengurus Perseroan, dalam hal seluruh anggota Direksi manage the Company if all members of the Board of
diberhentikan untuk sementara atau Perseroan tidak Directors are suspended or if the Company has no
mempunyai seorangpun anggota Direksi. Dalam hal serving Director. In such circumstances, the Board of
demikian, Dewan Komisaris berhak untuk memberikan Commissioners may delegate temporary authority to
kekuasaan sementara kepada seorang atau lebih anggota one or more of its members on behalf of the Board of
Dewan Komisaris atas tanggungan Dewan Komisaris. Commissioners.
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10. Dalam hal hanya ada seorang anggota Dewan Komisaris, 10. If the Company has only one member of the Board of
segala tugas dan wewenang yang diberikan kepada Commissioners, all duties and authorities assigned to
Presiden Komisaris atau anggota Dewan Komisaris dalam the President Commissioner or members of the Board
Anggaran Dasar berlaku pula baginya. of Commissioners under the Articles of Association shall
also apply to that sole member.
MASA JABATAN DEWAN KOMISARIS TERM OF OFFICE OF THE BOARD OF
COMMISSIONERS
Anggota Dewan Komisaris diangkat oleh RUPS untuk jangka Members of the Board of Commissioners are appointed by
waktu yang dimulai sejak tanggal yang ditentukan dalam RUPS the GMS for a term commencing on the date specified in the
yang mengangkat mereka, dan berakhir pada penutupan RUPS GMS resolution approving their appointment and ending
tahunan yang ketiga sejak tanggal pengangkatan. at the closing of the third AGMS following the date of their
appointment.
SUSUNAN DAN KOMPOSISI DEWAN KOMISARIS STRUCTURE AND COMPOSITION OF THE
BOARD OF COMMISSIONERS
Ketentuan mengenai susunan, komposisi, dan masa jabatan The provisions regarding the structure, composition, and
Dewan Komisaris Perseroan tercantum dalam Piagam Dewan term of office of the Company's Board of Commissioners are
Komisaris. Dewan Komisaris terdiri dari minimal 2 (dua) outlined in the Board of Commissioners Charter. The Board
anggota, yaitu seorang Presiden Komisaris dan 1 (satu) atau of Commissioners consists of at least 2 (two) members,
lebih anggota Komisaris. Jika jumlah Dewan Komisaris lebih comprising a President Commissioner and 1 (one) or more
dari 2 (dua), maka Komisaris Independen harus mencakup Commissioners. If the Board of Commissioners consists of
minimal 30% dari total anggota. Selain itu, anggota Dewan more than 2 (two) members, Independent Commissioners
Komisaris dapat berasal dari warga negara Indonesia atau asing must represent at least 30% of the total membership. Members
yang memenuhi persyaratan sesuai peraturan perundang- of the Board of Commissioners may be Indonesian citizens or
undangan yang berlaku. foreign nationals who meet the requirements stipulated under
the applicable laws and regulations.
Susunan dan Komposisi Dewan Komisaris pada Structure and Composition of the Board of
Tahun Buku 2025 Commissioners in Fiscal Year 2025
Sepanjang tahun buku 2025, tidak terdapat perubahan There were no changes to the composition of the Company's
komposisi anggota Dewan Komisaris Perseroan. Berdasarkan Board of Commissioners throughout fiscal year 2025. Based
Akta Berita Acara RUPST No. 3 tanggal 16 September 2025, on the Deed of Minutes of the Annual General Meeting of
susunan dan komposisi Dewan Komisaris Perseroan pada Shareholders No. 3 dated September 16, 2025, the structure
akhir tahun buku 2025 adalah sebagai berikut: and composition of the Company's Board of Commissioners
as of the end of fiscal year 2025 were as follows:
Susunan dan Dewan Komisaris (3I Maret 2026)
Structured and Composition of the Board of Commissioners (March 31, 2026)
Nama Jabatan
Name Position
Presiden Komisaris (Komisaris Independen)
Toto Wahyudiyanto
President Commissioner (Independent Commissioner)
Komisaris Independen
Harry Danui
Independent Commissioner
Susunan dan Komposisi Dewan Komisaris Setelah Structure and Composition of the Board of
Tahun Buku 2025 Commissioners After Fiscal Year 2025
Setelah berakhirnya tahun buku 2025 hingga diterbitkannya From the end of fiscal year 2025 until the issuance of this
Laporan ini, tidak terdapat perubahan pada komposisi anggota Report, there have been no changes to the composition of the
Dewan Komisaris Perseroan. Company's Board of Commissioners.
2025 Annual Report & Sustainability Report 159 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
HUBUNGAN AFILIASI DEWAN KOMISARIS AFFILIATED RELATIONSHIPS OF THE BOARD
OF COMMISSIONERS
Hubungan afiliasi antara anggota Dewan Komisaris, Direksi, Affiliated relationships among members of the Board of
dan Pemegang Saham Pengendali meliputi hubungan Commissioners, the Board of Directors, and the Controlling
keluarga dan hubungan keuangan yang dapat mempengaruhi Shareholder include family and financial relationships that
dinamika pengambilan keputusan Perusahaan serta berpotensi may influence the Company's decision-making process and
menimbulkan konflik kepentingan. Berikut adalah uraian potentially give rise to conflicts of interest. The following is
mengenai hubungan afiliasi antara sesama anggota Dewan a description of the affiliated relationships among members
Komisaris, serta hubungan antara Dewan Komisaris dengan of the Board of Commissioners, as well as the relationships
Direksi dan Pemegang Saham Pengendali pada tahun buku 2025: between the Board of Commissioners, the Board of Directors,
and the Controlling Shareholder during fiscal year 2025:
Hubungan Afiliasi Dewan Komisaris
Affiliation Relationships of the Board of Commissioners
Hubungan Keluarga dengan Hubungan Keuangan dengan
Family Relationship with Financial Relationship with
Pemegang Pemegang
Dewan Dewan
Direksi Saham Direksi Saham
Nama dan Jabatan Komisaris Komisaris
Name and Position Board of
Board of Pengendalian Board of
Board of Pengendalian
Directors Controlling Directors Controlling
Commissioner Commissioner
Shareholders Shareholders
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Toto Wahyudiyanto
Presiden Komisaris
(Komisaris Independen) √ √ √ √ √ √
President Commissioner
(Independent Commissioner)
Harry Danui
Komisaris Independen √ √ √ √ √ √
Independent Commissioner
INDEPENDENSI KOMISARIS INDEPENDEN INDEPENDENCE OF INDEPENDENT
COMMISSIONERS
Seluruh anggota Dewan Komisaris Perseroan menyatakan All members of the Company's Board of Commissioners have
bahwa seluruh tugas dan tanggung jawabnya dilaksanakan declared that they perform their duties and responsibilities
secara independen serta telah memenuhi persyaratan independently and have fulfilled the independence
independensi sesuai dengan ketentuan dalam POJK No. requirements set forth under OJK Regulation No. 33/
33/2014 berikut: POJK.04/2014, as follows:
Kriteria Independensi Toto
Harry Danui
Independence Criteria Wahyudiyanto
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk merencanakan,
memimpin, mengendalikan, atau mengawasi kegiatan Perseroan dalam waktu 6 (enam) bulan terakhir, kecuali
untuk pengangkatan kembali sebagai Komisaris Independen Perseroan pada periode berikutnya; √ √
Not being employed nor having the authority and responsibility to plan, lead, control, or supervise the Company’s
activities within the last 6 (six) months, except for re-appointment as the Independent Commissioner in the
subsequent period;
Tidak mempunyai saham baik langsung maupun tidak langsung pada Perseroan;
√ √
Not having any shares in the Company, either directly or indirectly;
Tidak memiliki hubungan afiliasi dengan Perseroan, anggota Dewan Komisaris, anggota Direksi atau
pemegang saham utama Perseroan;
√ √
Not having any affiliation relationship with the Company, members of the Board of Commissioners, members of the
Board of Directors, or the Company’s majority shareholders;
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan kegiatan
usaha Perseroan. √ √
Not having any business relationship, either directly or indirectly, that is related to the Company’s business activities.
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RAPAT DEWAN KOMISARIS BOARD OF COMMISSIONERS MEETINGS
Rapat Dewan Komisaris merupakan rapat formal yang Board of Commissioners meetings are formal meetings held on
diadakan secara berkala atau sewaktu-waktu apabila dianggap a regular basis or whenever deemed necessary by the President
perlu oleh Presiden Komisaris atau oleh satu atau lebih anggota Commissioner or one or more members of the Board of
Dewan Komisaris. Jika diperlukan, Dewan Komisaris juga Commissioners. When necessary, the Board of Commissioners
dapat mengundang Direksi untuk hadir dalam rapat tersebut. may also invite members of the Board of Directors to attend
such meetings.
Kebijakan Rapat Dewan Komisaris Board of Commissioners Meeting Policy
Sesuai dengan ketentuan dalam POJK No. 33/2014, Dewan In accordance with OJK Regulation No. 33/POJK.04/2014, the
Komisaris diwajibkan untuk menyelenggarakan rapat internal Board of Commissioners is required to hold internal meetings
minimal 1 (satu) kali dalam 2 (dua) bulan, serta rapat gabungan at least once every two months and joint meetings with the
dengan Direksi minimal 1 (satu) kali dalam 4 (empat) bulan. Board of Directors at least once every four months.
Pelaksanaan Rapat Dewan Komisaris Implementation of Board of Commissioners
Meetings
Sepanjang tahun buku 2025, Dewan Komisaris telah Throughout fiscal year 2025, the Board of Commissioners held
melaksanakan 6 (Enam) kali rapat internal dan 4 (empat) kali 6 (six) internal meetings and 4 (four) joint meetings with the
rapat gabungan bersama Direksi dengan tingkat kehadiran Board of Directors. The attendance record was as follows:
sebagai berikut:
Kehadiran Dewan Komisaris dalam Rapat Internal dan Rapat Gabungan Tahun Buku 2025
Attendance of the Board of Commissioners in Internal and Joint Meetings in the 2025 Fiscal Year
Rapat Internal Rapat Gabungan
Internal Meeting Joint Meeting
Nama dan Jabatan
Name and Position Jumlah Rapat Kehadiran Jumlah Rapat Kehadiran
% %
Total Meetings Attendances Total Meetings Attendances
Toto Wahyudiyanto
Presiden Komisaris (Komisaris Independen) 6 6 100 4 4 100
President Director
Harry Danui
Komisaris Independen 6 6 100 4 4 100
Independent Commissioner
Selain itu, Dewan Komisaris Perseroan juga berpartisipasi In addition, the Company's Board of Commissioners
dalam menghadiri RUPS. Informasi mengenai tingkat participated in the General Meetings of Shareholders (GMS).
kehadiran anggota Dewan Komisaris pada RUPS yang Information regarding the attendance of members of the Board
diselenggarakan sepanjang tahun buku 2025 dapat ditemukan of Commissioners at the GMS held during fiscal year 2025 can
pada subbab Rapat Umum Pemegang Saham dalam Laporan be found in the General Meeting of Shareholders section of this
Tahunan dan Keberlanjutan ini. Annual and Sustainability Report.
PENGEMBANGAN KOMPETENSI DEWAN BOARD OF COMMISSIONERS COMPETENCY
KOMISARIS [2-17] DEVELOPMENT
Kegiatan pengembangan kompetensi berperan penting bagi Competency development activities play an important role
Dewan Komisaris dalam memperkuat fungsi pengawasan dan in strengthening the Board of Commissioners' supervisory
pemberian nasihat strategis kepada Direksi, terutama dalam function and its ability to provide strategic advice to the
menjaga akuntabilitas, kepatuhan, serta keberlanjutan tata Board of Directors, particularly in maintaining accountability,
kelola Perseroan. compliance, and sustainable corporate governance.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Kebijakan Pengembangan Kompetensi Dewan Board of Commissioners Competency Development
Komisaris Policy
Perseroan memiliki kebijakan untuk mendukung pelatihan dan The Company has established a policy to support training
peningkatan kompetensi bagi anggota Dewan Komisaris yang and competency development for members of the Board of
bertujuan untuk meningkatkan pengetahuan, keterampilan, Commissioners. This policy aims to enhance the knowledge,
dan wawasan anggota Dewan Komisaris dalam mendukung skills, and insights of the Board of Commissioners in carrying
pelaksanaan tugas pengawasan atas Direksi dan Perseroan, out its supervisory responsibilities over the Board of Directors
serta memastikan penerapan GCG. and the Company, while ensuring the implementation of GCG.
Kegiatan Pengembangan Kompetensi Dewan Board of Commissioners Competency Development
Komisaris Activities
Sepanjang tahun buku 2025, Dewan Komisaris Perseroan Throughout fiscal year 2025, the Company's Board of
telah mengikuti kegiatan pelatihan dan/atau peningkatan Commissioners participated in the following training and
kompetensi berikut: competency development activities:
Kegiatan Pengembangan Kompetensi Dewan Komisaris pada Tahun 2025
Board of Commissioners Competency Development Activities in the 2025 Fiscal Year
Nama dan Jabatan Materi Tanggal Penyelenggara
Name and Position Topic Date Organizer
Toto Wahyudiyanto Workshop IFRS S1 dan S2 19 Juni 2025 Internal Hexindo
Presiden Komisaris (Komisaris Independen) June 19, 2025
President Director
Harry Danui Workshop IFRS S1 dan S2 19 Juni 2025 Internal Hexindo
Komisaris Independen June 19, 2025
Independent Commissioner Risk and Governance Summit 19 Agustus 2025 OJK Institute
August 19, 2025
Peran Komite Audit dalam ICOFR 26 Agustus 2025 OJK Institute
The Role of the Audit Committee in ICOFR August 26, 2025
Risk Appetite and Risk Culture: Pilar Utama dalam 9 Oktober 2025 OJK Institute
Penguatan Manajemen Risiko di Sektor Keuangan October 9, 2025
Risk Appetite and Risk Culture: Key Pillars in
Strengthening Risk Management in the Financial Sector
Economic Outlook 2026 19 Februari 2026 OJK Institute
February 19, 2026
PROGRAM ORIENTASI DEWAN KOMISARIS BOARD OF COMMISSIONERS ORIENTATION
PROGRAM
Program Orientasi Dewan Komisaris bertujuan untuk The Board of Commissioners Orientation Program is
memberikan pemahaman yang komprehensif kepada anggota designed to provide newly appointed members of the Board
Dewan Komisaris yang baru diangkat mengenai visi, misi, of Commissioners with a comprehensive understanding of the
tata kelola, serta strategi dan operasional Perusahaan. Dengan Company's vision, mission, governance framework, strategy,
demikian, anggota Dewan Komisaris dapat menjalankan and operations. This enables them to effectively carry out
fungsi pengawasan dan pemberian nasihat secara optimal their supervisory and advisory functions in accordance with
sesuai dengan peraturan perundang-undangan yang berlaku. applicable laws and regulations.
Kebijakan Program Orientasi Dewan Komisaris Board of Commissioners Orientation Program Policy
Perseroan memiliki kebijakan pelaksanaan program orientasi The Company has established an orientation program for
bagi anggota Dewan Komisaris yang baru diangkat melalui newly appointed members of the Board of Commissioners.
penyampaian materi berbentuk presentasi, diskusi bersama The program may include presentations, discussions with the
Direksi dan manajemen, kunjungan ke unit usaha atau proyek Board of Directors and management, visits to business units or
strategis, serta kegiatan lain yang relevan. Program orientasi strategic projects, and other relevant activities. The orientation
ini diselenggarakan oleh Sekretaris Perusahaan, yang bertugas program is organized by the Corporate Secretary, who is
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menyiapkan materi, mengatur jadwal pertemuan dengan responsible for preparing the materials, arranging meetings
Direksi dan unit terkait, serta memastikan kelancaran kegiatan with the Board of Directors and relevant units, and ensuring
orientasi. the smooth implementation of the program.
Pelaksanaan Program Orientasi Dewan Komisaris Implementation of the Board of Commissioners
Orientation Program
Sepanjang tahun buku 2025, tidak ada pengangkatan anggota Throughout fiscal year 2025, there were no new appointments
Dewan Komisaris yang baru. Oleh karena itu, Perseroan tidak to the Board of Commissioners. Therefore, the Company
menyelenggarakan program orientasi bagi Dewan Komisaris did not conduct an orientation program for the Board of
pada tahun buku 2025. Commissioners during fiscal year 2025.
PENILAIAN KINERJA DEWAN KOMISARIS BOARD OF COMMISSIONERS PERFORMANCE
ASSESSMENT
Sebagai wujud transparansi dan tanggung jawab atas fungsi As part of its commitment to transparency and accountability
pengawasan, Perseroan secara berkala melakukan evaluasi in carrying out its supervisory function, the Company regularly
terhadap kinerja Dewan Komisaris. Penilaian ini bertujuan evaluates the performance of the Board of Commissioners. The
untuk menilai efektivitas pelaksanaan tugas pengawasan serta assessment aims to measure the effectiveness of its supervisory
kontribusi dalam menjaga penerapan GCG. duties and its contribution to maintaining the implementation
of GCG.
Prosedur Penilaian dan Pihak Penilai Kinerja Dewan Performance Assessment Procedures and Evaluators
Komisaris
Penilaian kinerja Dewan Komisaris dilakukan setiap tahun The performance of the Board of Commissioners is evaluated
melalui mekanisme self-assessment, berdasarkan indikator annually through a self-assessment mechanism based on
umum yang ditetapkan dalam Rapat Dewan Komisaris. general indicators established at Board of Commissioners
Hasil penilaian tersebut disusun dalam bentuk laporan meetings. The assessment results are compiled in the form of
pertanggungjawaban dan disampaikan kepada para pemegang an accountability report and presented to shareholders at the
saham dalam RUPS Tahunan. Annual GMS.
Kriteria Penilaian Kinerja Dewan Komisaris Board of Commissioners Performance Assessment
Criteria
Penilaian kinerja dilakukan secara kolektif dan individual The performance assessment is conducted both collectively
berdasarkan indikator umum yang ditetapkan dalam Rapat and individually based on general indicators established by the
Dewan Komisaris, seperti: Board of Commissioners, including:
1. Efektivitas pengawasan terhadap pelaksanaan tugas 1. Effectiveness in supervising the performance of the Board
Direksi; of Directors.
2. Keterlibatan aktif dalam fungsi Nominasi dan Remunerasi; 2. Active involvement in the Nomination and Remuneration
function.
3. Kepatuhan terhadap peraturan perundang-undangan, 3. Compliance with applicable laws and regulations, the
Anggaran Dasar Perseroan, dan keputusan RUPS; Company's Articles of Association, and resolutions of the
General Meeting of Shareholders.
4. Kualitas komunikasi dan koordinasi antar anggota serta 4. Quality of communication and coordination among
dengan Direksi; serta Board members and with the Board of Directors.
5. Kontribusi dalam pengambilan keputusan strategis dan 5. Contribution to strategic decision-making and the
pengelolaan risiko Perseroan. Company's risk management.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Hasil Penilaian Kinerja Masing-Masing Anggota Performance Assessment Results of Individual
Dewan Komisaris Members of the Board of Commissioners
Sepanjang tahun buku 2025, masing-masing anggota Dewan Throughout fiscal year 2025, each member of the Board of
Komisaris telah melaksanakan tugas dan tanggung jawabnya Commissioners performed his duties and responsibilities
dengan baik sesuai dengan prosedur, kriteria, dan mekanisme satisfactorily in accordance with the established procedures,
penilaian yang telah ditetapkan. assessment criteria, and evaluation mechanisms.
Nominasi dan Remunerasi Dewan Komisaris dan Direksi
Nomination and Remueneration of the Board of Commissioners and Directors
Nominasi adalah pengusulan seseorang untuk diangkat Nomination refers to the proposal of an individual for
sebagai anggota Direksi atau Dewan Komisaris. Sementara itu, appointment as a member of the Board of Directors or the Board
remunerasi adalah imbalan yang diberikan kepada anggota of Commissioners. Remuneration refers to the compensation
Direksi dan Dewan Komisaris sebagai kompensasi atas peran, provided to members of the Board of Directors and the Board
tanggung jawab, dan wewenang yang mereka jalankan dalam of Commissioners in recognition of the roles, responsibilities,
Perusahaan. and authority they carry out within the Company.
DASAR HUKUM LEGAL BASIS
Dasar hukum mengenai pelaksanaan nominasi dan remunerasi The legal basis governing the implementation of nomination
Dewan Komisaris dan Direksi Perseroan mengacu pada and remuneration functions for the Board of Commissioners
ketentuan dan peraturan perundang-undangan berikut: and the Board of Directors refers to the following regulations:
1. POJK No. 34/POJK.04/2014 tentang Komite Nominasi 1. OJK Regulation No. 34/POJK.04/2014 concerning the
dan Remunerasi Emiten atau Perusahaan Publik; Nomination and Remuneration Committee of Issuers or
Public Companies.
2. POJK No. 21/POJK.04/2015 tentang Penerapan Pedoman 2. OJK Regulation No. 21/POJK.04/2015 concerning the
Tata Kelola Perusahaan Terbuka; dan Implementation of Corporate Governance Guidelines for
Public Companies.
3. Pedoman Pelaksanaan Fungsi Nominasi & Remunerasi 3. The Company's Guidelines for the Implementation of
Perseroan. Nomination and Remuneration Functions.
PELAKSANA FUNGSI NOMINASI DAN IMPLEMENTATION OF NOMINATION AND
REMUNERASI REMUNERATION FUNCTIONS
Hingga akhir tahun buku 2025, fungsi nominasi dan As of the end of fiscal year 2025, the nomination and
remunerasi dijalankan oleh Dewan Komisaris. Alasan tidak remuneration functions were carried out by the Board
dibentuknya Komite Nominasi dan Remunerasi adalah karena of Commissioners. The Company has not established a
mempertimbangkan efisiensi, efektivitas, dan kompleksitas Nomination and Remuneration Committee, taking into
Perusahaan yang masih memungkinkan fungsi ini dijalankan consideration efficiency, effectiveness, and the Company's
oleh Dewan Komisaris. level of complexity, which still allows these functions to be
performed directly by the Board of Commissioners.
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PEDOMAN PELAKSANAAN FUNGSI NOMINASI GUIDELINES FOR THE IMPLEMENTATION
DAN REMUNERASI OF NOMINATION AND REMUNERATION
FUNCTIONS
Perseroan telah menetapkan Pedoman Pelaksanaan Fungsi The Company has established Guidelines for the
Nominasi dan Remunerasi yang telah disahkan oleh Dewan Implementation of Nomination and Remuneration Functions,
Komisaris pada 1 Februari 2023. Pedoman ini juga telah which were approved by the Board of Commissioners on
diunggah pada situs web Perseroan dan memuat ketentuan- February 1, 2023. The guidelines have also been published on
ketentuan berikut: the Company's website and contain provisions regarding:
1. Tugas dan Tanggung Jawab; 1. Duties and Responsibilities.
2. Tata Cara dan Prosedur Kerja; 2. Work Procedures and Processes.
3. Penyelenggaraan Rapat; dan 3. Meeting Administration.
4. Pelaporan. 4. Reporting.
TUGAS DAN TANGGUNG JAWAB PELAKSANA DUTIES AND RESPONSIBILITIES OF THE
FUNGSI NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION
FUNCTION
Sebagaimana tercantum dalam Pedoman Pelaksanaan Fungsi As stipulated in the Guidelines for the Implementation of
Nominasi dan Remunerasi, Dewan Komisaris memiliki Nomination and Remuneration Functions, the Board of
tugas dan tanggung jawab berikut dalam menjalankan fungsi Commissioners has the following duties and responsibilities in
nominasi dan remunerasi: carrying out the nomination and remuneration functions:
• Terkait dengan fungsi nominasi: • With respect to the nomination function:
1. Menyusun dan memberikan rekomendasi kepada 1. Prepare and provide recommendations to the Board
Dewan Komisaris mengenai: of Commissioners regarding:
a. Komposisi jabatan anggota Direksi dan/atau a. The composition of positions within the
anggota Dewan Komisaris; Board of Directors and/or the Board of
Commissioners.
b. Kebijakan dan kriteria yang dibutuhkan dalam b. Policies and criteria required for the nomination
proses nominasi; dan process.
c. Kebijakan evaluasi kinerja bagi anggota Direksi c. Performance evaluation policies for members
dan/ atau anggota Dewan Komisaris; of the Board of Directors and/or the Board of
Commissioners.
2. Membantu Dewan Komisaris melakukan penilaian 2. Assist the Board of Commissioners in assessing the
kinerja anggota Direksi dan/atau anggota Dewan performance of members of the Board of Directors
Komisaris berdasarkan tolak ukur yang telah disusun and/or the Board of Commissioners based on
sebagai bahan evaluasi; established performance indicators for evaluation
purposes.
3. Memberikan rekomendasi kepada Dewan Komisaris 3. Provide recommendations to the Board of
mengenai program pengembangan kemampuan Commissioners regarding competency development
anggota Direksi dan/atau Dewan Komisaris; serta programs for members of the Board of Directors
and/or the Board of Commissioners.
4. Memberikan usulan calon yang memenuhi syarat 4. Recommend qualified candidates for membership
sebagai anggota Direksi dan/atau anggota Dewan of the Board of Directors and/or the Board of
Komisaris kepada Dewan Komisaris untuk Commissioners to the Board of Commissioners for
disampaikan kepada RUPS. submission to the General Meeting of Shareholders
(GMS).
• Terkait dengan fungsi remunerasi: • With respect to the remuneration function:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Provide recommendations to the Board of
mengenai: Commissioners regarding:
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
a. Struktur remunerasi anggota Direksi dan a. The remuneration structure for members
anggota Dewan Komisaris; of the Board of Directors and the Board of
Commissioners.
b. Kebijakan atas remunerasi anggota Direksi dan b. Remuneration policies for members of
anggota Dewan Komisaris; dan the Board of Directors and the Board of
Commissioners.
c. Besaran atas remunerasi anggota Direksi dan c. The amount of remuneration for members
anggota Dewan Komisaris; of the Board of Directors and the Board of
Commissioners.
2. Melakukan penilaian kinerja dengan kesesuaian 2. Assess the alignment between the performance of each
Remunerasi yang diterima masing-masing anggota member of the Board of Directors and/or the Board of
Direksi dan/atau anggota Dewan Komisaris. Commissioners and the remuneration received.
RAPAT FUNGSI NOMINASI DAN REMUNERASI NOMINATION AND REMUNERATION
FUNCTION MEETINGS
Rapat Fungsi Nominasi dan Remunerasi merupakan wadah Meetings of the Nomination and Remuneration Function
penting untuk memastikan transparansi dalam pengusulan serve as an important forum to ensure transparency in the
anggota Direksi dan Dewan Komisaris serta penetapan nomination of members of the Board of Directors and the Board
kebijakan remunerasi yang sesuai dengan peran dan tanggung of Commissioners, as well as in determining remuneration
jawab mereka. policies that are aligned with their roles and responsibilities.
Kebijakan Rapat Fungsi Nominasi dan Remunerasi Nomination and Remuneration Function Meeting
Policy
Sesuai dengan ketentuan dalam Pedoman Pelaksanaan In accordance with the Guidelines for the Implementation
Fungsi Nominasi dan Remunerasi, rapat fungsi nominasi of Nomination and Remuneration Functions, meetings must
dan remunerasi diselenggarakan minimal 1 (satu) kali dalam be held at least once every four months. These meetings may
4 (empat) bulan. Selain itu, rapat ini juga dapat digabungkan be conducted in conjunction with Board of Commissioners
dengan Rapat Dewan Komisaris dan hanya dapat dilaksanakan meetings and may only proceed if attended by a majority of the
jika dihadiri oleh mayoritas anggota Dewan Komisaris. members of the Board of Commissioners.
Pelaksanaan Rapat Fungsi Nominasi dan Remunerasi Implementation of Nomination and Remuneration
Function Meetings
Sepanjang tahun buku 2025, rapat fungsi nominasi dan Throughout fiscal year 2025, meetings of the Nomination and
remunerasi dilaksanakan bersamaan dengan rapat Dewan Remuneration Function were conducted in conjunction with
Komisaris, yang diselenggarakan sebanyak 6 (enam) kali. Board of Commissioners meetings, which were held 6 (six)
Informasi mengenai tingkat kehadiran Dewan Komisaris times. Information regarding the attendance of the Board of
dalam rapat tersebut dapat ditemukan pada subbab Dewan Commissioners at these meetings can be found in the Board of
Komisaris dalam Laporan Tahunan dan Keberlanjutan ini. Commissioners section of this Annual and Sustainability Report.
PROSEDUR NOMINASI DEWAN KOMISARIS NOMINATION PROCEDURES FOR THE
DAN DIREKSI [2-10] BOARD OF COMMISSIONERS AND BOARD OF
DIRECTORS
Prosedur nominasi Dewan Komisaris dan Direksi dirancang The nomination procedures for the Board of Commissioners
untuk memastikan proses seleksi yang objektif, transparan, and the Board of Directors are designed to ensure an objective,
dan sesuai dengan kebutuhan Perusahaan. transparent, and needs-based selection process.
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Kebijakan Nominasi Dewan Komisaris dan Direksi Nomination Policy for the Board of Commissioners
and Board of Directors
Dalam melaksanakan fungsi nominasi dan remunerasi, In carrying out the nomination and remuneration functions,
Dewan Komisaris menetapkan komposisi anggota Dewan the Board of Commissioners determines the composition
Komisaris dan Direksi dengan mempertimbangkan kondisi of the Board of Commissioners and the Board of Directors
Perseroan serta memastikan keberagaman dalam hal keahlian, by considering the Company's circumstances and ensuring
pengetahuan, dan pengalaman relevan yang dimiliki oleh diversity in terms of expertise, knowledge, and relevant
setiap calon. experience among candidates.
Proses Nominasi Dewan Komisaris dan Direksi Nomination Process for the Board of Commissioners
and Board of Directors
Pengusulan calon anggota Dewan Komisaris dan Direksi The nomination of candidates for membership of the Board
Perseroan dilakukan dengan melalui beberapa tahapan berikut: of Commissioners and the Board of Directors is conducted
1. Penilaian terhadap kebutuhan posisi yang tersedia; through the following stages:
2. Evaluasi terhadap calon kandidat yang memenuhi 1. Assessment of the available position requirements.
kualifikasi; dan 2. Evaluation of qualified candidates.
3. Pengajuan nama kandidat untuk mendapatkan 3. Submission of candidate nominations for approval at the
persetujuan dalam RUPS. General Meeting of Shareholders (GMS).
PROSEDUR DAN PELAKSANAAN REMUNERASI PROCEDURES AND IMPLEMENTATION
DEWAN KOMISARIS DAN DIREKSI [2-19, 2-20] OF REMUNERATION FOR THE BOARD OF
COMMISSIONERS AND BOARD OF DIRECTORS
Prosedur remunerasi Dewan Komisaris dan Direksi ditetapkan The remuneration procedures for the Board of Commissioners
untuk memastikan kesesuaian antara kompensasi yang and the Board of Directors are established to ensure
diberikan dengan kinerja dan kontribusi yang dihasilkan. that compensation is aligned with the performance and
contributions of each member.
Prosedur Penetapan Remunerasi Dewan Komisaris Procedure for Determining Remuneration of the
dan Direksi Board of Commissioners and Board of Directors
Berdasarkan Pedoman Pelaksanaan Fungsi Nominasi dan Based on the Company's Guidelines for the Implementation of
Remunerasi Perseroan, prosedur penetapan jumlah remunerasi Nomination and Remuneration Functions, the determination of
yang diterima oleh Dewan Komisaris dan Direksi dilakukan remuneration for members of the Board of Commissioners and
dengan mempertimbangkan hal-hal berikut: the Board of Directors takes into account the following factors:
1. Remunerasi yang berlaku pada industri dengan kegiatan 1. Remuneration practices within companies of similar
usaha dan/atau skala usaha sejenis dari Perseroan; industry and business scale.
2. Peran, tanggung jawab dan wewenang anggota Direksi 2. The roles, responsibilities, and authority of members of
dan anggota Dewan Komisaris dikaitkan dengan the Board of Directors and the Board of Commissioners
pencapaian tujuan dan kinerja Perseroan; in relation to the achievement of the Company's objectives
and performance.
3. Target dan kinerja masing-masing anggota Direksi dan 3. The targets and performance of each member of the Board
anggota Dewan Komisaris; dan of Directors and the Board of Commissioners.
4. Keseimbangan tunjangan yang bersifat tetap dan bersifat 4. An appropriate balance between fixed and variable
variabel. compensation components.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
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Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Struktur Remunerasi Dewan Komisaris dan Direksi Remuneration Structure of the Board of
Commissioners and Board of Directors
Struktur remunerasi Dewan Komisaris dan Direksi Perseroan The remuneration structure for members of the Board of
mencakup: Commissioners and the Board of Directors includes:
1. Gaji; 1. Salaries;
2. Honorarium; 2. Honoraria;
3. Insentif; dan 3. Incentives;
4. Tunjangan lainnya. 4. Other allowances and benefits;
Remunerasi Dewan Komisaris dan Direksi Remuneration of the Board of Commissioners and
Board of Directors
Jumlah remunerasi yang diterima oleh seluruh anggota Dewan The total remuneration received by all members of the
Komisaris dan Direksi Perseroan pada tahun buku 2025, yang Company's Board of Commissioners and Board of Directors
terdiri dari 2 (dua) anggota Dewan Komisaris dan 8 (Delapan) during fiscal year 2025, comprising 2 (two) members of the
anggota Direksi, beserta perbandingannya dengan tahun buku Board of Commissioners and 8 (eight) members of the Board
sebelumnya adalah sebagai berikut: of Directors, together with a comparison to the previous fiscal
year, is presented as follows:
(dalam USD | in USD)
Jabatan
FY2025 FY2024
Position
Dewan Komisaris
36.018 36.406
Board of Commissioners
Direksi
675.708 626.804
Board of Directors
Jumlah
711.726 663.210
Total
Organ Pendukung Direksi
Supporting Organs of the Board of Directors
Dalam melaksanakan tugas dan tanggung jawabnya, Direksi In carrying out its duties and responsibilities, the Board of
dibantu oleh 2 (dua) komite, yaitu Komite Kepatuhan dan Directors is supported by 2 (two) committees, namely the
Manajemen Risiko serta Komite Keselamatan Kerja. Selain itu, Compliance and Risk Management Committee and the
Direksi juga memiliki 2 (dua) organ pendukung lainnya, yaitu Occupational Safety Committee. In addition, the Board
Sekretaris Perusahaan dan Audit Internal. of Directors is also supported by 2 (two) other supporting
functions, namely the Corporate Secretary and Internal Audit.
KOMITE KEPATUHAN DAN MANAJEMEN COMPLIANCE AND RISK MANAGEMENT
RISIKO COMMITTEE
Komite Kepatuhan dan Manajemen Risiko merupakan unit The Compliance and Risk Management Committee is a strategic
kerja strategis yang dibentuk untuk mendukung penerapan working committee established to support the implementation
GCG melalui pengawasan, identifikasi, dan mitigasi terhadap of Good Corporate Governance (GCG) through the oversight,
risiko serta isu kepatuhan yang timbul dalam aktivitas identification, and mitigation of risks and compliance issues
operasional Perusahaan. arising from the Company's operational activities.
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Dasar Hukum Legal Basis
Dasar hukum mengenai pembentukan, fungsi, serta pedoman The legal basis for the establishment, functions, and operating
kerja Komite Kepatuhan dan Manajemen Risiko mengacu guidelines of the Compliance and Risk Management
pada Surat Keputusan Direksi No. 239/SK-DIR/2020 tanggal Committee refers to Board of Directors Decree No. 239/SK-
1 Juli 2020 tentang Komite Kepatuhan dan Manajemen Risiko. DIR/2020 dated July 1, 2020, concerning the Compliance and
Risk Management Committee.
Susunan dan Komposisi Komite Kepatuhan dan Structure and Composition of the Compliance and
Manajemen Risiko Risk Management Committee
Keanggotaan Komite Kepatuhan dan Manajemen Risiko Membership of the Compliance and Risk Management
bersifat struktural dan melekat pada jabatan, bukan individu. Committee is based on organizational positions rather than
Penunjukan anggota komite yang mewakili Departemen/ individuals. Committee members representing a Department
Divisi dilakukan berdasarkan persetujuan Direktur Function or Division are appointed with the approval of the relevant
(Direktur yang membawahi Departemen/Divisi terkait). Functional Director (the Director responsible for overseeing
the respective Department or Division).
Selain itu, Komite Kepatuhan dan Manajemen Risiko juga In addition, the Compliance and Risk Management Committee
memiliki kewenangan untuk menunjuk anggota ad-hoc dari has the authority to appoint ad hoc members from relevant
unit kerja terkait guna memberikan pandangan teknis atau business units to provide technical expertise or address specific
menyelesaikan permasalahan tertentu sesuai dengan lingkup issues in accordance with the Committee's requirements. The
kebutuhan komite. Adapun struktur keanggotaan Komite structure of the Compliance and Risk Management Committee
Kepatuhan dan Manajemen Risiko adalah sebagai berikut: is as follows:
Struktur Keanggotaan Komite Kepatuhan dan Manajemen Risiko
Membership Structure of the Compliance and Risk Management Committee
Jabatan dalam Komite Jabatan dalam Perusahaan
Position in the Committee Position in the Company
Penasehat Direktur Pengembangan Bisnis
Advisor Business Development Director
Ketua Kepala Departemen Legal
Chairman Legal Department Head
Perwakilan Divisi Finance
Representative of Finance Division
Perwakilan Divisi HR & GA
Representative of HR & GA Division
Perwakilan Divisi Internal Audit
Representative of Internal Audit Division
Perwakilan Divisi IT, QSHE, CP & SMO
Representative of IT, QSHE, CP & SMO Division
Anggota Perwakilan Divisi Procurement, Asset Management & Import Control
Members Representative of Procurement, Asset Management & Import Control Division
Perwakilan Departemen Branch Sales Administration
Representative of Branch Sales Administration Department
Perwakilan Divisi Part & Service
Representative of Parts & Services Division
*Struktur keanggotaan mengacu pada SK Direksi No. 239/SK-DIR/20 tanggal 1 Juli 2020
*Membership structure refers to SK Direksi No. 239/SK-DIR/2020 dated July 1, 2020
Masa Jabatan Komite Kepatuhan dan Manajemen Term of Office of the Compliance and Risk
Risiko Management Committee
Masa jabatan Komite Kepatuhan dan Manajemen Risiko The term of office of the Compliance and Risk Management
terhitung sejak 1 Juli 2020 sampai dengan adanya keputusan Committee commenced on July 1, 2020, and shall continue
pemberhentian oleh Direktur. until a dismissal decision is issued by the Director.
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Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Tugas, Tanggung Jawab, dan Wewenang Komite Duties, Responsibilities, and Authorities of the
Kepatuhan dan Manajemen Risiko Compliance and Risk Management Committee
Sebagaimana tercantum dalam SK Direksi No. 239/SK- As stipulated in Board of Directors Decree No. 239/SK-
DIR/2020, Komite Kepatuhan dan Manajemen Risiko DIR/2020, the Company's Compliance and Risk Management
Perseroan memiliki tugas, tanggung jawab, serta wewenang Committee has the following duties, responsibilities, and
berikut: authorities:
1. Menerima laporan, mengidentifikasi kejadian, melakukan 1. Receive reports, identify incidents, and conduct clarification
klarifikasi terhadap risiko dan masalah kepatuhan yang of risks and compliance issues arising from the Company's
terjadi dalam aktivitas Perusahaan dengan mengacu activities in accordance with the fundamental principles
kepada prinsip dasar dan panduan kepatuhan dan and guidelines of compliance and risk management.
manajemen risiko;
2. Melakukan dan mengukur langkah-langkah yang dapat 2. Assess and recommend appropriate measures to address
direkomendasikan untuk mengatasi suatu masalah, issues and reduce or prevent risks and compliance violations
dalam mengurangi atau mencegah terjadinya resiko dan (policy-making), to be submitted to the Board of Directors
masalah kepatuhan (Policy Making) untuk disampaikan (intermediary function) prior to decision-making.
kepada Direksi (Fungsi Intermediasi) sebelum dilakukan
suatu keputusan;
3. Merumuskan kebijakan manajemen risiko Perusahaan; 3. Formulate the Company's risk management policies.
4. Melakukan identifikasi secara rutin potensi risiko atas isu 4. Regularly identify potential risks arising from internal and
internal dan eksternal (inherent risk) dan mengidentifikasi external issues (inherent risks) and assess the impact after
dampak setelah dilakukannya mitigasi (residual risk); mitigation measures have been implemented (residual risks).
5. Melakukan pendampingan dan memberikan rekomendasi 5. Provide assistance and recommendations to the relevant
kepada departemen terkait langsung dengan masalah departments regarding risk and compliance matters.
risiko dan kepatuhan terkait;
6. Mendorong dan mengedukasi isu-isu kepatuhan dan 6. Promote awareness and provide education on compliance
manajemen risiko dalam lingkungan perusahaan melalui/ and risk management issues throughout the Company
dengan perantara department terkait; through the relevant departments.
7. Apabila dianggap perlu, dalam hal terjadi suatu masalah 7. Where deemed necessary, in the event of a compliance
kepatuhan ataupun adanya suatu resiko tertentu, Komite issue or specific risk, report the matter to the Compliance
dapat melakukan pelaporan kepada Compliance and Risk and Risk Management Division of HCM Japan, c.q.
Management Division HCM Jepang c.q the Secretary of the Secretary of Compliance or the Secretary of Risk
Compliance atau the Secretary of Risk Management; dan Management.
8. Apabila diperlukan, dalam melaksanakan tugasnya 8. Where necessary, appoint representatives from relevant
Komite dapat menunjuk departemen terkait, untuk departments to serve as Ad Hoc Committee members in
duduk sebagai anggota Ad-Hoc Komite dalam menangani addressing specific issues.
masalah tertentu.
Independensi Komite Kepatuhan dan Manajemen Independence of the Compliance and Risk
Risiko Management Committee
Seluruh anggota Komite Kepatuhan dan Manajemen Risiko All members of the Compliance and Risk Management
tidak memiliki hubungan afiliasi dengan anggota Direksi Committee are free from any affiliation with other members
lainnya, Dewan Komisaris, maupun Pemegang Saham of the Board of Directors, the Board of Commissioners, or
Pengendali Perseroan yang dapat menimbulkan benturan the Company's Controlling Shareholders that could create a
kepentingan atau mempengaruhi independensi serta conflict of interest or impair their independence and objectivity
objektivitas dalam pelaksanaan tugas dan tanggung jawabnya. in carrying out their duties and responsibilities.
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Rapat Komite Kepatuhan dan Manajemen Risiko Compliance and Risk Management Committee
Meetings
Rapat Komite Kepatuhan dan Manajemen Risiko merupakan Meetings of the Compliance and Risk Management Committee
forum strategis untuk memastikan efektivitas pengelolaan serve as a strategic forum to ensure the effectiveness of risk and
risiko dan kepatuhan, serta mendukung pengambilan compliance management and to support decision-making that
keputusan yang selaras dengan prinsip GCG. is aligned with the principles of Good Corporate Governance
(GCG).
Kebijakan Rapat Komite Kepatuhan dan Manajemen Policy on Compliance and Risk Management
Risiko Committee Meetings
Rapat Komite Kepatuhan dan Manajemen Risiko The Compliance and Risk Management Committee shall
diselenggarakan minimal 1 (satu) kali setiap triwulan, dan convene at least once every quarter and may hold additional
dapat dilaksanakan sewaktu-waktu apabila dipandang perlu. meetings whenever deemed necessary.
Pelaksanaan Rapat Komite Kepatuhan dan Implementation of Compliance and Risk
Manajemen Risiko Management Committee Meetings
Sepanjang tahun buku 2025, Komite Kepatuhan dan Throughout the 2025 financial year, the Compliance and Risk
Manajemen Risiko telah melaksanakan 4 kali rapat dengan Management Committee held 4 meetings, with attendance
tingkat kehadiran sebagai berikut: rates as follows:
Rapat Komite Kepatuhan dan Manajemen Risiko
Meetings of Comliance and Risk Management Committee
Tanggal Agenda Rapat Tingkat Kehadiran
Date Meeting Agendas Attendance Rate
10 Juni 2025
Business Continuity Plan (BCP) 90%
June 10, 2025
4 September 2025
Strategic Steps in Business Continuity Plan (BCP) Development 100%
September 4, 2025
11 Desember 2025
Risk Minimization (New Register) 80%
December 11, 2025
3 Februari 2026
Risk Register Consolidation & Prioritization Review 100%
February 3, 2026
Pengembangan Kompetensi Komite Kepatuhan dan Competency Development of the Compliance and
Manajemen Risiko Risk Management Committee
Untuk menjaga efektivitas pengawasan serta penerapan prinsip To maintain effective oversight and ensure the optimal
kepatuhan dan manajemen risiko yang optimal, Perseroan implementation of compliance and risk management principles,
memandang penting penguatan kompetensi anggota the Company recognizes the importance of strengthening
Komite Kepatuhan dan Manajemen Risiko melalui program the competencies of the Compliance and Risk Management
pengembangan yang berkesinambungan dan sesuai dengan Committee members through continuous development
dinamika regulasi serta praktik terbaik industri. programs that are aligned with regulatory developments and
industry best practices.
Kebijakan Pengembangan Kompetensi Komite Policy on Competency Development of the
Kepatuhan dan Manajemen Risiko Compliance and Risk Management Committee
Perseroan memiliki kebijakan untuk memberikan pelatihan The Company has established a policy to provide structured
dan pengembangan kompetensi yang terstruktur bagi anggota training and competency development programs for members
Komite Kepatuhan dan Manajemen Risiko, agar mampu of the Compliance and Risk Management Committee, enabling
menjalankan fungsi pengawasan dan pengendalian risiko them to carry out their oversight and risk control functions
secara proaktif, responsif, dan sesuai ketentuan yang berlaku. proactively, effectively, and in accordance with applicable
regulations.
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Kegiatan Pengembangan Kompetensi Komite Competency Development Activities of the
Kepatuhan dan Manajemen Risiko Compliance and Risk Management Committee
Informasi terkait pelatihan dan/atau peningkatan kompetensi Information regarding training programs and competency
yang diikuti anggota Komite Kepatuhan dan Manajemen Risiko development activities attended by members of the Compliance
disajikan pada bagian Kegiatan Pengembangan Kompetensi and Risk Management Committee is presented in the Board of
Direksi dalam Laporan ini. Directors’ Competency Development Activities section of this
Report.
Pelaksanaan Tugas Komite Kepatuhan dan Implementation of the Duties of the Compliance and
Manajemen Risiko Risk Management Committee
Sepanjang tahun buku 2025, Komite Kepatuhan dan Throughout the 2025 financial year, the Compliance and Risk
Manajemen Risiko telah melaksanakan tugas-tugas berikut: Management Committee carried out the following activities:
1. Menindaklanjuti laporan risiko dan kepatuhan yang 1. Followed up on risk and compliance reports arising from
terjadi di unit kerja; operational units.
2. Menyusun rekomendasi kebijakan mitigasi risiko dan 2. Prepared risk mitigation policy recommendations and
menyampaikannya kepada Direksi; submitted them to the Board of Directors.
3. Melakukan identifikasi rutin atas risiko inheren dan 3. Conducted regular identification of inherent risks and
residual risk; residual risks.
4. Memberikan pendampingan dan rekomendasi kepada 4. Provided guidance and recommendations to the relevant
departemen terkait; serta departments.
5. Melaksanakan edukasi dan sosialisasi isu kepatuhan dan 5. Conducted education and awareness programs on
risiko. compliance and risk-related matters.
Penilaian Kinerja Komite Kepatuhan dan Manajemen Performance Assessment of the Compliance and Risk
Risiko Management Committee
Sebagai bagian dari penerapan GCG, evaluasi kinerja As part of the implementation of Good Corporate Governance
Komite Kepatuhan dan Manajemen Risiko dilakukan untuk (GCG), the performance of the Compliance and Risk
memastikan efektivitas pelaksanaan fungsi pengawasan, Management Committee is evaluated to ensure the effectiveness
pengelolaan risiko, dan kepatuhan terhadap regulasi. of its oversight function, risk management activities, and
compliance with applicable regulations.
Prosedur Penilaian Kinerja Komite Kepatuhan dan Performance Assessment Procedure of the
Manajemen Risiko Compliance and Risk Management Committee
Direksi melakukan evaluasi kinerja Komite Kepatuhan dan The Board of Directors conducts an annual performance
Manajemen Risiko setiap tahun menggunakan metode evaluation of the Compliance and Risk Management
penilaian yang didasarkan pada pelaksanaan tugas dan Committee using an assessment method based on the
tanggung jawab yang telah dilaksanakan beserta kriteria implementation of its duties and responsibilities, as well as the
penilaian yang telah ditetapkan. established evaluation criteria.
Kriteria Penilaian Kinerja Komite Kepatuhan dan Performance Assessment Criteria of the Compliance
Manajemen Risiko and Risk Management Committee
Berikut adalah kriteria yang digunakan dalam melakukan The following criteria are used to assess the performance of the
penilaian atas kinerja Komite Kepatuhan dan Manajemen Company's Compliance and Risk Management Committee:
Risiko Perseroan:
1. Ketepatan dalam identifikasi dan pelaporan risiko serta 1. Accuracy in identifying and reporting risks and
masalah kepatuhan; compliance issues.
2. Efektivitas rekomendasi dan kebijakan yang disusun; 2. Effectiveness of recommendations and policies developed.
3. Konsistensi evaluasi risiko internal dan eksternal; 3. Consistency in evaluating internal and external risks.
4. Kualitas pendampingan kepada departemen terkait; 4. Quality of support provided to the relevant departments.
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5. Peran dalam edukasi dan sosialisasi kepatuhan; 5. Contribution to compliance education and awareness
programs.
6. Responsif terhadap isu-isu kepatuhan dan risiko; serta 6. Responsiveness to compliance and risk-related issues.
7. Kolaborasi lintas departemen dalam penanganan masalah. 7. Cross-departmental collaboration in addressing issues.
Hasil Penilaian Kinerja Komite Kepatuhan dan Results of the Performance Assessment of the
Manajemen Risiko Compliance and Risk Management Committee
Berdasarkan prosedur dan kriteria penilaian kinerja yang Based on the performance assessment procedures and criteria
diterapkan pada tahun buku 2025, masing-masing anggota applied during the 2025 financial year, each member of the
Komite Kepatuhan dan Manajemen Risiko telah menjalankan Compliance and Risk Management Committee performed his
tugas dan tanggung jawabnya dengan baik. or her duties and responsibilities satisfactorily.
KOMITE KESELAMATAN KERJA [403-4] OCCUPATIONAL SAFETY COMMITTEE
Komite Keselamatan Kerja adalah unit kerja strategis yang The Occupational Safety Committee is a strategic working
bertugas untuk mendukung manajemen dalam penyusunan unit responsible for supporting management in formulating
kebijakan dan pengawasan implementasi K3, guna memastikan policies and overseeing the implementation of Occupational
operasional yang aman, efisien, dan produktif. Health and Safety (OHS) programs to ensure safe, efficient, and
productive operations.
Dasar Hukum Legal Basis
Dasar hukum mengenai pembentukan, fungsi, serta pedoman The establishment, functions, and working guidelines of the
kerja Keselamatan Kerja mengacu pada ketentuan dan Occupational Safety Committee are based on the following
peraturan perundang-undangan berikut: laws and regulations:
1. UU No. 1 Tahun 1970 tentang Keselamatan Kerja; 1. Law No. 1 of 1970 concerning Occupational Safety.
2. UU No. 13 Tahun 2003 tentang Ketenagakerjaan; 2. Law No. 13 of 2003 concerning Manpower.
3. Peraturan Menteri Tenaga Kerja No. 4 Tahun 1987 tentang 3. Minister of Manpower Regulation No. 4 of 1987
Panitia Pembina Keselamatan dan Kesehatan Kerja serta concerning Occupational Safety and Health Committees
Tata Cara Penunjukan Ahli Keselamatan Kerja; and Procedures for the Appointment of Occupational
Safety Experts.
4. Peraturan Gubernur No. 147 Tahun 2019 tentang 4. Governor Regulation No. 147 of 2019 concerning the
Organisasi dan Tata Kerja Dinas Tenaga Kerja Organizational Structure and Work Procedures of the
Transmigrasi dan Energi Provinsi DKI Jakarta; dan Jakarta Provincial Manpower, Transmigration, and
Energy Agency.
5. Keputusan Kepala Dinas Tenaga Kerja Transmigrasi dan 5. Decree of the Head of the Jakarta Provincial Manpower,
Energi Provinsi DKI Jakarta No. 1525 Tahun 2025 tentang Transmigration, and Energy Agency No. 1525 of 2025
Pengesahan Panitia Pembina Keselamatan dan Kesehatan concerning the Approval of Occupational Safety and
Kerja (P2K3) di Perusahaan. Health Committees (P2K3) within Companies.
Susunan dan Komposisi Komite Keselamatan Kerja Structure and Composition of the Occupational
Safety Committee
Komite Keselamatan Kerja (P2K3) Perusahaan terdiri atas The Company's Occupational Safety Committee (P2K3)
perwakilan dari unsur manajemen (pengusaha) dan pekerja, consists of representatives from management (employers)
dengan struktur keanggotaan yang mencakup Ketua, Sekretaris, and employees, with a membership structure comprising a
dan Anggota. Sekretaris P2K3 dijabat oleh tenaga ahli di bidang Chairperson, Secretary, and Members. The position of P2K3
K3 yang berasal dari internal Perusahaan. Penetapan susunan Secretary is held by an Occupational Health and Safety
keanggotaan P2K3 dilakukan oleh Menteri Ketenagakerjaan expert from within the Company. The composition of P2K3
atau pejabat yang diberi kewenangan, berdasarkan usulan membership is determined by the Minister of Manpower or
yang disampaikan oleh pihak manajemen Perusahaan. Adapun an authorized official based on a proposal submitted by the
struktur keanggotaan Komite Keselamatan Kerja Perseroan Company's management. The membership structure of the
adalah sebagai berikut: Company's Occupational Safety Committee is as follows:
2025 Annual Report & Sustainability Report 173 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Susunan dan Komposisi Komite Keselamatan Kerja
Structure and Composition of the Occupational Safety Committee
Jabatan dalam Komite Jabatan dalam Perusahaan
Position in the Committee Position in the Company
Ketua Dwi Swasono
Chairman President Director
Sekretaris (Ahli K3 Umum) Rosiana Rizky Amelia
Secretary (Certified OHS Expert) QSHE Department Head
Wakil Ketua Ichsan Armanda
Vice Chairman ISO, SMK3, SMKP Management Representative, Deputy Division Head (QSHE & FM)
Seksi Pengawas Program K3 Perusahaan Zahirman
OHS Program Supervision Division Human Capital Division Head
Seksi Investigasi Kecelakaan Kerja M. Nasir
Workplace Accident Investigation Division Product Support Division Head
Seksi HIV/AIDS, NAPZA & TBC Thomas Cahyono
HIV/AIDS, Narcotics & TB Division Deputy Human Capital Division Head
Seksi Pengelola Lingkungan Hidup Kherta Lugina
Environmental Management Division Technical Control Department Head
Seksi Kepatuhan & Internal Control M. Thamrin
Compliance & Internal Control Division Chief Internal Auditor
Dea Deskarina
Legal Department Head
Perwakilan Serikat Pekerja Sugeng Purnomo
Workers' Union Representative Warehouse Department Head
Wisnu Nugroho
Service Admin Department Head
Anggota Sudarsono
Members Product Support Division Head
Binar Yustanto
Product Support Division Head
Syamsul Ariefin
Technical Control Division Head
Kuki Dwi Martiana
General Affair & Asset Management Department Head
Pairun
New & Used Equipment Sales Department Head
Listiana A. Kurniawati
Corporate Secretary, Corporate Planning & SMO Department Head
Arnold Rodrigo
Deputy Procurement & Inventory Department Head
Pramono Edward MJ
Sales Department Head
Robet Manalu
Jakarta Branch Head
Sentot M. Sulistyo
Foreman Jakarta Branch
Hilman Iman Effendi
Deputy Market Development Department Head
Awang Suzai Chairul
Sales Section Head
Yogo Edi Priyanto
Service Admin Section Head
Nugroho
Business Support System Section Head
Anggi Noviyana
Internal Audit Section Head
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Masa Jabatan Komite Keselamatan Kerja Term of Office of the Occupational Safety Committee
Masa jabatan Komite Keselamatan Kerja ditetapkan selama 3 The term of office of the Occupational Safety Committee is set
(tiga) tahun, terhitung sejak 5 Desember 2025. for a period of three (3) years, effective from December 5, 2025.
Tugas dan Tanggung Jawab Komite Keselamatan Duties and Responsibilities of the Occupational
Kerja Safety Committee
Sebagaimana tercantum dalam Keputusan Kepala Dinas As stipulated in the Decree of the Head of the Jakarta Provincial
Tenaga Kerja Transmigrasi dan Energi Provinsi DKI Jakarta Manpower, Transmigration, and Energy Agency No. 1525 of
No. 1525 Tahun 2025 tentang Pengesahan Panitia Pembina 2025 concerning the Approval of Occupational Safety and
Keselamatan dan Kesehatan Kerja (P2K3) di Perusahaan, Health Committees (P2K3) within Companies, the Company's
Komite Keselamatan Kerja Perseroan memiliki tugas dan Occupational Safety Committee has the following duties and
tanggung jawab berikut: responsibilities:
1. Memberikan saran dan mempertimbangkan baik diminta 1. Providing advice and recommendations, whether
maupun tidak kepada Pengusaha atau Pengurus mengenai requested or not, to the Employer or Management
masalah Keselamatan dan Kesehatan Kerja (K3). regarding Occupational Safety and Health (OSH) matters.
2. Membantu Pimpinan Perusahaan menyusun kebijaksanaan 2. Assisting Company Management in formulating
manajemen dan pedoman kerja dalam rangka upaya management policies and work guidelines aimed at
meningkatkan keselamatan kerja, higiene perusahaan, improving occupational safety, industrial hygiene,
kesehatan kerja, ergonomi dan gizi tenaga kerja. occupational health, ergonomics, and workers’ nutrition.
3. Mencegah dan mengurangi terjadinya kecelakaan kerja, 3. Preventing and reducing the occurrence of occupational
kebakaran, peledakan, keracunan, penyakit akibat kerja accidents, fires, explosions, poisoning, occupational
serta pencemaran lingkungan dalam rangka melancarkan diseases, and environmental pollution in order to ensure
jalannya proses produksi sehingga akan meningkatkan smooth production processes, thereby improving work
efisiensi dan produktivitas kerja. efficiency and productivity.
Independensi Komite Keselamatan Kerja Independence of the Occupational Safety Committee
Seluruh anggota Komite Keselamatan Kerja tidak memiliki All members of the Occupational Safety Committee are free
hubungan afiliasi dengan anggota Direksi lainnya, Dewan from any affiliation with other members of the Board of
Komisaris, maupun Pemegang Saham Pengendali Perseroan Directors, the Board of Commissioners, or the Company's
yang dapat menimbulkan benturan kepentingan atau Controlling Shareholders that could create a conflict of interest
mempengaruhi independensi serta objektivitas dalam or impair their independence and objectivity in carrying out
pelaksanaan tugas dan tanggung jawabnya. their duties and responsibilities.
Rapat Komite Keselamatan Kerja Occupational Safety Committee Meetings
Rapat Komite Keselamatan Kerja merupakan forum Meetings of the Occupational Safety Committee serve
strategis untuk membahas, mengevaluasi, dan memberikan as a strategic forum to discuss, evaluate, and provide
rekomendasi terhadap kebijakan, program, serta pelaksanaan recommendations on occupational health and safety policies,
K3 di lingkungan Perseroan. programs, and their implementation within the Company.
Kebijakan Rapat Komite Keselamatan Kerja Policy on Occupational Safety Committee Meetings
Rapat Komite Keselamatan Kerja diselenggarakan minimal 1 The Occupational Safety Committee shall convene at least once
(satu) kali setiap triwulan, dan dapat dilaksanakan sewaktu- every quarter and may hold additional meetings whenever
waktu apabila dipandang perlu. deemed necessary.
Pelaksanaan Rapat Komite Keselamatan Kerja Implementation of Occupational Safety Committee
Meetings
Sepanjang tahun buku 2025, Keselamatan Kerja telah Throughout the 2025 financial year, the Occupational Safety
melaksanakan 6 kali rapat dengan tingkat kehadiran sebagai Committee held 6 meetings, with attendance rates as follows:
berikut:
2025 Annual Report & Sustainability Report 175 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Rapat Komite Keselamatan Kerja
Meetings of Occupational Health Committee
Tanggal Agenda Rapat Tingkat Kehadiran (%)
Date Meeting Agendas Attendance Rate (%)
15 Mei 2025 Perubahan Anggota P2K3, Bimbingan Teknis dan Serah Terima SK Kepengurusan P2K3. 92
May 15, 2025 Changes in P2K3 Members, Technical Guidance and Handover of the P2K3 Management Decree Letter
(SK).
24 Juni 2025 Evaluasi kinerja keselamatan kerja, peningkatan kompetensi P2K3, kesiapan pengoperasian 73
June 24 2025 fasilitas baru, serta penguatan budaya keselamatan melalui berbagai inisiatif digitalisasi dan
penguatan komunikasi kerja aman.
Evaluation of occupational safety performance, enhancement of P2K3 competencies, readiness for
the operation of new facilities, and strengthening of the safety culture through various digitalization
initiatives and the reinforcement of safe work communication.
17 Juli 2025 Sosialisasi hasil Health Risk Assessment, diskusi hasil analisis dan rekomendasi tindak lanjut. 58
July 17, 2025 Socialization of Health Risk Assessment results, discussion of analysis findings, and recommendations
for follow-up actions.
2 September 2025 Tinjauan tren keselamatan kerja, pengembangan kompetensi pekerja baru, penguatan sistem 88
September 2, 2025 manajemen QSHE, serta kesiapan menghadapi audit eksternal dan perubahan regulasi.
Review of occupational safety trends, development of new employee competencies, strengthening of the
QSHE management system, and preparedness for external audits and regulatory changes.
26 November 2025 Pembahasan Kinerja K3, pemantauan ketaatan peraturan perundang-undangan dan standard 79
November 26, 2026 K3, dan pemantauan status tindak lanjut ketidaksesuaian hasil audit sebelumnya.
Discussion of OHS Performance, monitoring compliance with occupational safety and health
regulations and standards, and monitoring the follow-up status of non-conformities identified in
previous audit results.
15 Januari 2026 Tinjauan kinerja K3L tahunan, hasil audit internal dan eksternal, kesiapan sumber daya 96
January 15, 2026 pendukung, serta evaluasi efektivitas implementasi Sistem Manajemen Keselamatan
Pertambangan (SMKP) untuk mendukung perbaikan berkelanjutan.
Review of annual HSE performance, internal and external audit results, readiness of supporting
resources, and evaluation of the effectiveness of Mining Safety Management System (SMKP)
implementation to support continuous improvement.
Pengembangan Kompetensi Komite Keselamatan Competency Development of the Occupational Safety
Kerja Committee
Perseroan berkomitmen untuk meningkatkan kapabilitas The Company is committed to enhancing the capabilities of
Komite Keselamatan Kerja melalui program pengembangan the Occupational Safety Committee through structured and
kompetensi yang terstruktur dan berkelanjutan, guna continuous competency development programs to support the
mendukung terciptanya budaya kerja yang aman dan patuh establishment of a safe workplace culture and compliance with
terhadap regulasi. applicable regulations.
Kebijakan Pengembangan Kompetensi Komite Policy on Competency Development of the
Keselamatan Kerja Occupational Safety Committee
Perseroan memiliki kebijakan untuk memastikan setiap The Company has established a policy to ensure that each
anggota Komite Keselamatan Kerja memperoleh pelatihan dan member of the Occupational Safety Committee receives relevant
pembekalan yang relevan secara berkala, guna mendukung training and professional development on a regular basis. This
peran mereka dalam menjaga standar keselamatan kerja policy supports their role in maintaining occupational health
serta mendorong perbaikan berkelanjutan di lingkungan and safety standards and promoting continuous improvement
operasional. throughout the Company's operations.
Kegiatan Pengembangan Kompetensi Komite Competency Development Activities of the
Keselamatan Kerja Occupational Safety Committee
Informasi terkait pelatihan dan/atau peningkatan kompetensi Information regarding training programs and competency
yang diikuti anggota Komite Keselamatan Kerja disajikan pada development activities attended by members of the
bagian Kegiatan Pengembangan Kompetensi Direksi serta Occupational Safety Committee is presented in the Board of
Kegiatan Pengembangan Kompetensi Sekretaris Perusahaan Directors' Competency Development Activities section and
dalam Laporan ini. the Corporate Secretary's Competency Development Activities
section of this Report.
PT Hexindo Adiperkasa Tbk 176 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
Pelaksanaan Tugas Komite Keselamatan Kerja Implementation of the Duties of the Occupational
Safety Committee
Sepanjang tahun buku 2025, Komite Keselamatan Kerja telah Throughout the 2025 financial year, the Occupational Safety
melaksanakan tugas-tugas berikut: Committee carried out the following activities:
1. Memberikan saran dan pertimbangan kepada manajemen 1. Provided advice and recommendations to management
terkait isu K3; on Occupational Health and Safety (OHS) matters.
2. Mendukung pelaksanaan dan pemutakhiran kebijakan 2. Supported the implementation and updating of OHS-
serta pedoman kerja terkait K3; dan related policies and work guidelines.
3. Melaksanakan upaya pencegahan kecelakaan kerja, 3. Conducted initiatives to prevent workplace accidents,
penyakit akibat kerja, dan pencemaran lingkungan dari occupational diseases, and environmental pollution
aktivitas bisnis Perseroan. arising from the Company's business activities.
Penilaian Kinerja Komite Keselamatan Kerja Performance Assessment of the Occupational Safety
Committee
Penilaian kinerja Komite Keselamatan Kerja dilakukan untuk The performance of the Occupational Safety Committee
memastikan peran strategisnya dalam mendukung penerapan is evaluated to ensure its strategic role in supporting the
standar keselamatan dan kesehatan kerja, serta kontribusinya implementation of occupational health and safety standards,
dalam menciptakan lingkungan kerja yang aman dan as well as its contribution to creating a safe and sustainable
berkelanjutan. working environment.
Prosedur Penilaian Kinerja Komite Keselamatan Performance Assessment Procedure of the
Kerja Occupational Safety Committee
Direksi melakukan evaluasi kinerja Komite Keselamatan Kerja The Board of Directors conducts an annual performance
setiap tahun menggunakan metode penilaian yang didasarkan evaluation of the Occupational Safety Committee using an
pada pelaksanaan tugas dan tanggung jawab yang telah assessment method based on the implementation of its duties
dilaksanakan beserta kriteria penilaian yang telah ditetapkan. and responsibilities, as well as the established evaluation
criteria.
Kriteria Penilaian Kinerja omite Keselamatan Kerja Performance Assessment Criteria of the Occupational
Safety Committee
Berikut adalah kriteria yang digunakan dalam melakukan The following criteria are used to assess the performance of the
penilaian atas kinerja Komite Keselamatan Kerja Perseroan: Company's Occupational Safety Committee:
1. Kemampuan memberikan saran dan pertimbangan 1. Ability to provide advice and recommendations to
kepada manajemen terkait isu K3; management on Occupational Health and Safety (OHS)
matters.
2. Peran aktif dalam membantu Direksi menyusun kebijakan 2. Active involvement in assisting the Board of Directors in
dan pedoman kerja; dan developing policies and work guidelines.
3. Efektivitas upaya pencegahan kecelakaan kerja, penyakit 3. Effectiveness of initiatives aimed at preventing workplace
akibat kerja, serta pencemaran lingkungan. accidents, occupational diseases, and environmental
pollution.
Hasil Penilaian Kinerja Komite Keselamatan Kerja Results of the Performance Assessment of the
Occupational Safety Committee
Berdasarkan prosedur dan kriteria penilaian kinerja yang Based on the performance assessment procedures and criteria
diterapkan pada tahun buku 2025, masing-masing anggota applied during the 2025 financial year, each member of the
Komite Keselamatan Kerja telah menjalankan tugas dan Occupational Safety Committee performed his or her duties
tanggung jawabnya dengan baik. and responsibilities satisfactorily.
2025 Annual Report & Sustainability Report 177 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
SEKRETARIS PERUSAHAAN CORPORATE SECRETARY
Sekretaris Perusahaan adalah organ Perusahaan yang The Corporate Secretary is a corporate organ responsible
bertugas memastikan kepatuhan Perseroan terhadap regulasi, for ensuring the Company's compliance with applicable
mendukung komunikasi dengan pemegang saham dan regulations, supporting communication with shareholders
pemangku kepentingan, serta mengelola implementasi GCG. and other stakeholders, and overseeing the implementation of
GCG.
Dasar Hukum Legal Basis
Dasar hukum mengenai pembentukan, tugas, tanggung jawab, The legal basis governing the appointment, duties,
dan fungsi Sekretaris Perusahaan mengacu pada ketentuan responsibilities, and functions of the Corporate Secretary
dan peraturan perundang-undangan berikut: refers to the following regulations and resolutions:
1. POJK No. 35/POJK.04/2014 tentang Sekretaris 1. OJK Regulation No. 35/POJK.04/2014 concerning the
Perusahaan Emiten atau Perusahaan Publik; dan Corporate Secretary of Issuers or Public Companies; and
2. Surat Keputusan Direksi No. 731/MT-PA/0619 tanggal 14 2. Board of Directors Decree No. 731/MT-PA/0619 dated
Juni 2019. June 14, 2019.
Tugas dan Tanggung Jawab Sekretaris Perusahaan Duties and Responsibilities of the Corporate
Secretary
Sebagaimana tercantum dalam POJK No. 35/POJK.04/2014, As stipulated in OJK Regulation No. 35/POJK.04/2014,
Sekretaris Perusahaan memiliki tugas dan tanggung jawab the Corporate Secretary has the following duties and
berikut: responsibilities:
1. Mengikuti perkembangan Pasar Modal khususnya 1. Monitor developments in the capital market, particularly
peraturan dan perundang-undangan yang berlaku di regulations and laws applicable to the capital market.
bidang Pasar Modal;
2. Memberikan rekomendasi kepada Direksi dan Dewan 2. Provide recommendations to the Board of Directors and
Komisaris untuk mematuhi ketentuan, peraturan dan the Board of Commissioners regarding compliance with
perundangundangan di bidang Pasar Modal; capital market laws, regulations, and other applicable
requirements.
3. Membantu Direksi dan Dewan Komisaris dalam 3. Assist the Board of Directors and the Board of
pengelolaan Perseroan yang meliputi: Commissioners in the management of the Company,
including:
a. Keterbukaan informasi kepada masyarakat, a. Ensuring information disclosure to the public,
termasuk ketersediaan informasi di Situs Web including the availability of information on the
Perseroan; Company's website.
b. Penyampaian laporan kepada OJK tepat waktu; b. Ensuring the timely submission of reports to the OJK.
c. Penyelenggaraan dan dokumentasi RUPS; c. Organizing and maintaining documentation of GMS.
d. Penyelenggaraan dan dokumentasi rapat Direksi d. Organizing and maintaining documentation of
dan/atau Dewan Komisaris; dan meetings of the Board of Directors and/or the Board
of Commissioners.
e. Penyelenggaraan program orientasi untuk Direksi e. Organizing orientation programs for members
dan/ atau Dewan Komisaris. of the Board of Directors and/or the Board of
Commissioners.
4. Menjadi penghubung antara Perseroan dengan pemegang 4. Serve as a liaison between the Company and its
saham Perseroan, OJK, dan pemangku kepentingan shareholders, the Financial Services Authority (OJK), and
lainnya. other stakeholders.
Profil Sekretaris Perusahaan Profile of the Corporate Secretary
Berikut adalah profil singkat Sekretaris Perusahaan yang The following is a brief profile of the Corporate Secretary who
menjabat selama tahun buku 2025: served during the 2025 financial year:
PT Hexindo Adiperkasa Tbk 178 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
Listiana A. Kurniawati
Sekretaris Perusahaan
Corporate Secretary
Usia | Age Kewarganegaraan | Citizenship Domisili | Domicile
52 Tahun Warga Negara Indonesia Jakarta
52 Years Old Indonesian Citizen
Dasar Pengangkatan Surat Keputusan Direksi No. 731/MT-PA/0619 tanggal 14 The Board of Directors’ Decree No. 731/MT-PA/0619 dated
Basis of Appointment Juni 2019, dengan masa jabatan yang akan berakhir apabila June 14, 2019, with a term of office that will remain in effect
terdapat perubahan sesuai dengan Keputusan Rapat Direksi. until amended in accordance with a resolution of the Board of
Directors’ meeting.
Riwayat Pendidikan Sarjana Ekonomi dari Universitas Indonesia. Bachelor’s degree in Economics from the University of
Education Background Indonesia.
Riwayat Pekerjaan Beliau telah bergabung dengan Perseroan sejak tahun 2006 She previously joined the Company in 2006 and began her
Career History dan memulai karier di Departemen Strategic Management career in the Strategic Management Office (SMO) Department.
Office (SMO).
Rangkap Jabatan Saat ini, selain menjabat sebagai Sekretaris Perusahaan, beliau Currently, in addition to serving as Corporate Secretary, she
Concurrent Positions juga mengelola Departemen Corporate Planning dan SMO. also oversees the Corporate Planning and SMO Departments.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Does not have any affiliation with other members of the Board
Affiliation Relationship Komisaris lain, anggota Direksi, dan Pemegang Saham. of Commissioners, members of the Board of Directors, or
Shareholders.
Pengembangan Kompetensi Sekretaris Perusahaan Competency Development of the Corporate Secretary
Dalam mendukung peran strategis Sekretaris Perusahaan To support the strategic role of the Corporate Secretary as a
sebagai penghubung antara Perseroan dengan pemangku liaison between the Company and its stakeholders, as well
kepentingan serta dalam memastikan kepatuhan terhadap as to ensure compliance with capital market regulations, the
regulasi pasar modal, Perseroan secara konsisten mendorong Company consistently promotes competency enhancement
peningkatan kompetensi melalui pelatihan dan pengembangan through relevant training and professional development
profesional yang relevan. programs.
Kebijakan Pengembangan Kompetensi Sekretaris Policy on Competency Development of the Corporate
Perusahaan Secretary
Perseroan memiliki kebijakan untuk memastikan Sekretaris The Company has established a policy to ensure that the
Perusahaan mengikuti pelatihan, seminar, dan pembaruan Corporate Secretary regularly participates in training
regulasi secara berkala guna menunjang pelaksanaan tugas dan programs, seminars, and regulatory updates to support the
tanggung jawabnya secara efektif dan akuntabel. effective and accountable performance of his or her duties and
responsibilities.
2025 Annual Report & Sustainability Report 179 PT Hexindo Adiperkasa Tbk
Page 180
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Kegiatan Pengembangan Kompetensi Sekretaris Competency Development Activities of the
Perusahaan Corporate Secretary
Sepanjang tahun buku 2025, Sekretaris Perusahaan telah Throughout the 2025 financial year, the Corporate Secretary
mengikuti kegiatan pelatihan dan/atau peningkatan participated in the following training and competency
kompetensi berikut: development activities:
Kegiatan Pengembangan Kompetensi Sekretaris Perusahaan pada Tahun Buku 2025
Corporate Secretary Competency Development Program fo the 2025 Fiscal Year
Materi Tanggal Penyelenggara
Material Date Organizer
Peran Corporate Secretary dalam Mendorong Governansi, Manajemen Risiko, dan Kepatuhan (GRK) yang
17 April 2025
Baik ICSA
April 17, 2025
The Role of the Corporate Secretary in Promoting Good Governance, Risk Management, and Compliance (GRC)
Pendalaman Peraturan Nomor I-E tentang Kewajiban Penyampaian Informasi 22 April 2025
ICSA
In-Depth Study of Regulation Number I-E concerning Information Disclosure Obligations April 22, 2025
24 April 2025
Communication Evaluation: Measuring the Impact of Communications to Stakeholders ICSA
April 24, 2025
Pendalaman Peraturan Otoritas Jasa Keuangan Nomor 29 Tahun 2023 tentang Pembelian Kembali Saham
yang Dikeluarkan oleh Perusahaan Terbuka 15 Mei 2025
ICSA
In-Depth Study of Financial Services Authority Regulation Number 29 of 2023 concerning Share Buybacks Issued May 15, 2025
by Public Companies
Kesiapan Perusahaan dalam Menghadapi Volatilitas Pasar Global: Perspektif Investor Relations dan
20 Mei 2025
Corporate Secretary ICSA
May 20, 2025
Company Readiness in Facing Global Market Volatility: Investor Relations and Corporate Secretary Perspectives
Pendalaman POJK Nomor 14/POJK.04/2019 tentang Penambahan Modal Perusahaan Terbuka dengan
Memberikan Hak Memesan Efek Terlebih Dahulu 16 Juni 2025
ICSA
In-Depth Study of POJK Number 14/POJK.04/2019 concerning Capital Increase of Public Companies through June 16, 2025
Pre-Emptive Rights
19 Juni 2025
Digital Governance: Automating Compliance and Disclosure with AI Tools Confirmation ICSA
June 19, 2025
22 Juni 2025
Embracing Diversity, Equality, Inclusion in the Workplace ICSA
June 22, 2025
Pendalaman Peraturan Otoritas Jasa Keuangan Nomor 4 Tahun 2024 tentang Laporan Kepemilikan atau
Setiap Perubahan Kepemilikan Saham Perusahaan Terbuka dan Laporan Aktivitas Menjaminkan Saham
29 Juli 2025
Perusahaan Terbuka ICSA
July 29, 2025
In-Depth Study of Financial Services Authority Regulation Number 4 of 2024 concerning Share Ownership Reports
or Changes in Share Ownership of Public Companies and Reports on Share Pledging Activities
Webinar Finance for Non-Finance: Memahami Angka untuk Komunikasi yang Efektif 5 Agustus 2025
ICSA
Finance for Non-Finance Webinar: Understanding Numbers for Effective Communication August 5, 2025
Strategi Peningkatan Kepesertaan Dana Pensiun di Sektor Informal 21 Agustus 2025
OJK
Strategies to Increase Pension Fund Participation in the Informal Sector August 21, 2025
Pendalaman Peraturan Otoritas Jasa Keuangan Nomor 17 Tahun 2020 tentang Transaksi Material dan
Perubahan Kegiatan Usaha 1 September 2025
ICSA
In-Depth Study of Financial Services Authority Regulation Number 17 of 2020 concerning Material Transactions September 1, 2025
and Changes in Business Activities
e-RUPS & eASY.KSEI: Solusi Modern Tata Kelola RUPS 9 September 2025
ICSA
e-RUPS & eASY.KSEI: Modern Solutions for General Meeting Governance September 9, 2025
Webinar Tax for Non Tax: Peran Corporate Secretary dalam Kewajiban Pajak Emiten, M&A, dan Transaksi
Saham 19 September 2025
ICSA
Tax for Non-Tax Webinar: The Role of the Corporate Secretary in Issuer Tax Obligations, M&A, and Share September 19, 2025
Transactions
Peluang Generative Engine Optimization (GEO) dalam menghadapi dominasi Search Engine Optimization
(SEO) 25 September 2025
OJK
Opportunities for Generative Engine Optimization (GEO) in Facing the Dominance of Search Engine Optimization September 25, 2025
(SEO)
1 Oktober 2025
Webinar From Policy to Impact: Best Practice in ESG Journey ICSA
October 1, 2025
Webinar Pendalaman Peraturan Otoritas Jasa Keuangan Nomor 9 Tahun 2025 tentang Dematerialisasi Efek
Bersifat Ekuitas dan Pengelolaan Aset yang Tidak Diklaim di Pasar Modal 14 Oktober 2025
ICSA
Webinar on In-Depth Study of Financial Services Authority Regulation Number 9 of 2025 concerning October 14, 2025
Dematerialization of Equity Securities and Management of Unclaimed Assets in the Capital Market
21 Oktober 2025
Webinar Empowering Communities, Strengthening Sustainability ICSA
October 21, 2025
PT Hexindo Adiperkasa Tbk 180 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
Materi Tanggal Penyelenggara
Material Date Organizer
Integrasi Cyber Security dalam Good Corporate Governance (GCG): Peran Penting Corporate Secretary
29 Oktober 2025
Integration of Cyber Security in Good Corporate Governance (GCG): The Important Role of the Corporate ICSA
October 29, 2025
Secretary
7 November 2025
Webinar From Compliance to Confidence: Redefining ACGS through ESG and Digital Governance ICSA
November 7, 2025
13 November 2025
Webinar IFRS 1 & 2 Update and Practical Insights for Public Companies ICSA
November 13, 2025
Webinar Media Handling 4.0: Peran Corporate Secretary dalam Era AI dan Reputasi Digital 20 November 2025
ICSA
Webinar Media Handling 4.0: The Role of the Corporate Secretary in the Era of AI and Digital Reputation November 20, 2025
Webinar Pendalaman Peraturan Otoritas Jasa Keuangan Nomor 42 Tahun 2020 tentang Transaksi Afiliasi
dan Transaksi Benturan Kepentingan 2 Desember 2025
ICSA
Webinar on In-Depth Study of Financial Services Authority Regulation Number 42 of 2020 concerning Affiliated December 2, 2025
Transactions and Conflict of Interest Transactions
Workshop Finance for Non Finance: Memahami Angka untuk Komunikasi yang Efektif 3 Desember 2025
ICSA
Workshop Finance for Non Finance: Understanding Numbers for Effective Communication December 3, 2025
Webinar Pendalaman Peraturan Nomor I-A tentang Pencatatan Saham dan Efek Bersifat Ekuitas Selain
Saham yang Diterbitkan oleh Perusahaan Tercatat 9 Desember 2025
ICSA
Webinar on In-Depth Study of Regulation Number I-A concerning the Listing of Shares and Equity Securities December 9, 2025
Other than Shares Issued by Listed Companies
Investor Relations bagi Corp Sec: Tata Kelola dan Kepercayaan Investor 15 Januari 2026
ICSA
Investor Relations for Corp Sec: Governance and Investor Confidence January 15, 2026
Laporan Keberlanjutan 2024: Insight, Tren, Tantangan bagi Corporate Secretary 27 Januari 2026
ICSA
Sustainability Report 2024: Insights, Trends, and Challenges for the Corporate Secretary January 27, 2026
8 Rencana Aksi Percepatan Reformasi Pasar Modal: Strategi Kepatuhan dan Mitigasi Risiko bagi Emiten 11 Februari 2026
ICSA
8 Action Plans for Accelerating Capital Market Reform: Compliance Strategies and Risk Mitigation for Issuers February 11, 2026
Peran dan Strategi Corporate Secretary dalam Menguatkan Corporate Branding yang Kredibel melalui GCG 12 Februari 2026
ICSA
The Role and Strategy of the Corporate Secretary in Strengthening Credible Corporate Branding through GCG February 12, 2026
Dari Standar ke Praktik: Strategi Penyusunan AR yang Berkualitas 23 Februari 2026
ICSA
From Standards to Practice: Strategies for Preparing High-Quality Annual Reports February 23, 2026
ESG Rating dalam Praktik 26 Februari 2026
ICSA
ESG Rating in Practice February 26, 2026
Sosialisasi POJK No.29/POJK.04/2016 dan SEOJK No.16/POJK.04/2021 – Annual Report 27 Februari 2026
ICSA
Dissemination of POJK No.29/POJK.04/2016 and SEOJK No.16/POJK.04/2021 – Annual Report February 27, 2026
ESG Risk Governance, Peranan Corp Sec dalam Tata Kelola dan Pelaporan Risiko 6 Maret 2026
ICSA
ESG Risk Governance, The Role of the Corp Sec in ESG Governance and ESG Risk Reporting March 6, 2026
Pelaksanaan Tugas Sekretaris Perusahaan Implementation of the Duties of the Corporate
Secretary
Sepanjang tahun buku 2025, Sekretaris Perusahaan telah Throughout the 2025 financial year, the Corporate Secretary
melaksanakan tugas-tugas berikut: carried out the following activities:
1. Memantau dan mengikuti perkembangan regulasi 1. Monitored developments in capital market regulations
di bidang Pasar Modal serta melaporkannya kepada and reported relevant updates to management for
manajemen untuk ditindaklanjuti; appropriate follow-up actions.
2. Memberikan rekomendasi kepada Direksi dan Dewan 2. Provided recommendations to the Board of Directors and
Komisaris terkait kepatuhan terhadap peraturan dan the Board of Commissioners regarding compliance with
perundang-undangan Pasar Modal; capital market laws and regulations.
3. Mendukung Direksi dan Dewan Komisaris dalam 3. Supported the Board of Directors and the Board of
pengelolaan Perseroan melalui: Commissioners in the management of the Company
through:
a. Penyediaan dan pemutakhiran informasi yang a. Providing and updating transparent information on
transparan melalui Situs Web Perseroan; the Company's website.
b. Penyampaian laporan rutin dan insidentil kepada b. Ensuring the timely submission of periodic and
OJK secara tepat waktu; incidental reports to the OJK.
c. Penyelenggaraan dan dokumentasi RUPS; c. Organizing and maintaining documentation of
GMS.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
d. Penyelenggaraan dan dokumentasi rapat Direksi d. Organizing and maintaining documentation of
serta Dewan Komisaris; meetings of the Board of Directors and the Board of
Commissioners.
e. Pelaksanaan program orientasi bagi anggota Direksi e. Conducting orientation programs for newly
dan/ atau Dewan Komisaris yang baru; appointed members of the Board of Directors and/or
the Board of Commissioners.
4. Menjalin komunikasi yang efektif antara Perseroan 4. Maintained effective communication between the
dengan pemegang saham, OJK, dan pemangku Company and its shareholders, the OJK, and other
kepentingan lainnya. stakeholders.
Hubungan Investor Investor Relations
Unit Hubungan Investor berada di bawah tanggung jawab The Investor Relations function operates under the
Sekretaris Perusahaan dan memiliki fungsi serta tugas sebagai responsibility of the Corporate Secretary and has the following
berikut: roles and responsibilities:
1. Menjembatani komunikasi antara Perseroan dan para 1. Facilitate communication between the Company and
pemangku kepentingan eksternal, khususnya para external stakeholders, particularly shareholders and
pemegang saham serta lembaga pemerintah yang terkait government institutions related to the capital market and
dengan pasar modal dan investasi; investment sectors.
2. Mengoordinasikan penyusunan Laporan Tahunan 2. Coordinate the preparation of the Company's Annual
Perseroan serta mengelola proses publikasinya melalui Report and manage its publication through the Company's
situs web resmi Perseroan; dan official website.
3. Menyelenggarakan serta mengoordinasikan berbagai 3. Organize and coordinate various corporate activities,
kegiatan korporasi, seperti RUPS dan Paparan Publik. including GMS and Public Exposures.
Adapun kegiatan Hubungan Investor yang telah dilaksanakan The Investor Relations activities carried out throughout the
di sepanjang tahun buku 2025 adalah sebagai berikut: 2025 financial year are as follows:
Kegiatan Hubungan Investor pada Tahun Buku 2025
Investor Relations Actvities in the 2025 Fiscal Year
Kegiatan Tanggal Lokasi
Activity Date Location
RUPST Tahun Buku 2024 16 September 2025 Kantor Pusat Perseroan
AGMS for the Fiscal Year 2024 September 16, 2025 The Company's Head Office
Paparan Publik 2025 16 September 2025 Kantor Pusat Perseroan
2025 Public Expose September 16, 2025 The Company's Head Office
Penilaian Kinerja Sekretaris Perusahaan Performance Assessment of the Corporate Secretary
Dalam rangka memastikan pelaksanaan fungsi Sekretaris To ensure that the Corporate Secretary effectively carries
Perusahaan berjalan secara optimal dan selaras dengan prinsip out his or her functions in line with the principles of Good
GCG, Direksi melakukan penilaian atas kinerja Sekretaris Corporate Governance (GCG), the Board of Directors conducts
Perusahaan untuk mengukur efektivitas kontribusi Sekretaris a performance assessment to evaluate the effectiveness of the
Perusahaan dalam mendukung kelancaran operasional serta Corporate Secretary's contribution in supporting smooth
pengambilan keputusan strategis oleh Direksi dan Dewan business operations and strategic decision-making by the
Komisaris. Board of Directors and the Board of Commissioners.
Prosedur Penilaian Kinerja Sekretaris Perusahaan Performance Assessment Procedure of the Corporate
Secretary
Direksi melakukan evaluasi kinerja Sekretaris Perusahaan The Board of Directors conducts an annual performance
setiap tahun menggunakan metode penilaian yang didasarkan evaluation of the Corporate Secretary using an assessment
pada pelaksanaan tugas dan tanggung jawab yang telah method based on the implementation of his or her duties and
dilaksanakan beserta kriteria penilaian yang telah ditetapkan. responsibilities, as well as the established evaluation criteria.
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Kriteria Penilaian Kinerja Sekretaris Perusahaan Performance Assessment Criteria of the Corporate
Secretary
Berikut adalah kriteria yang digunakan dalam melakukan The following criteria are used to assess the performance of the
penilaian atas kinerja Sekretaris Perusahaan: Corporate Secretary:
1. Kualitas rekomendasi kepada Direksi dan Dewan 1. Quality of recommendations provided to the Board of
Komisaris; Directors and the Board of Commissioners.
2. Dukungan terhadap keterbukaan informasi dan pelaporan 2. Support for information disclosure and reporting to the
kepada OJK; OJK.
3. Penyelenggaraan dan dokumentasi RUPS serta rapat 3. Organization and documentation of GMS and
Direksi/ Dewan Komisaris; meetings of the Board of Directors and/or the Board of
Commissioners.
4. Pelaksanaan program orientasi; dan 4. Implementation of orientation programs.
5. Peran sebagai penghubung dengan pemegang saham, 5. Effectiveness in serving as a liaison between the Company
OJK, dan pemangku kepentingan. and its shareholders, the OJK, and other stakeholders.
Hasil Penilaian Kinerja Sekretaris Perusahaan Results of the Performance Assessment of the
Corporate Secretary
Berdasarkan prosedur dan kriteria penilaian kinerja yang Based on the performance assessment procedures and criteria
diterapkan pada tahun buku 2025, Sekretaris Perusahaan telah applied during the 2025 financial year, the Corporate Secretary
menjalankan tugas dan tanggung jawabnya dengan baik. performed his or her duties and responsibilities satisfactorily.
AUDIT INTERNAL INTERNAL AUDIT
Audit Internal adalah organ pendukung Direksi yang bertugas The Internal Audit function is a supporting organ of the Board
untuk memberikan penilaian independen terhadap efektivitas of Directors responsible for providing independent assurance
manajemen risiko, pengendalian internal, dan GCG. on the effectiveness of risk management, internal controls, and
the implementation of GCG).
Piagam Audit Internal Internal Audit Charter
Audit Internal Perseroan memiliki Piagam Audit Internal The Company's Internal Audit function operates under an
yang telah disahkan oleh Dewan Komisaris dan Direksi pada Internal Audit Charter, which was approved by the Board of
September 2023. Piagam ini juga telah diunggah pada situs Commissioners and the Board of Directors in September 2023.
web Perseroan dan memuat ketentuan-ketentuan berikut: The Charter has also been published on the Company's website
and covers the following matters:
1. Tugas dan Tanggung Jawab; 1. Duties and Responsibilities;
2. Kewenangan; 2. Authorities;
3. Ruang Lingkup Tugas; 3. Scope of Work;
4. Sasaran; 4. Objectives;
5. Hubungan Kemitraan dengan Komite Audit; 5. Working Relationship with the Audit Committee;
6. Hubungan dengan Auditor Eksternal; dan 6. Relationship with the External Auditor; and
7. Kode Etik Auditor Internal. 7. Code of Ethics for Internal Auditors.
Tugas, Tanggung Jawab, dan Wewenang Audit Duties, Responsibilities, and Authorities of Internal
Internal Audit
Berdasarkan ketentuan dalam Piagam Audit Internal, tugas dan In accordance with the provisions of the Internal Audit Charter,
tanggung jawab yang dimiliki oleh Auditor Internal Perseroan the Company's Internal Audit function has the following duties
adalah sebagai berikut: and responsibilities:
1. Menyusun dan melaksanakan rencana audit tahunan 1. Prepare and implement an annual audit plan covering
di seluruh area kerja perusahaan dengan metode audit all areas of the Company's operations using a risk-based
berbasis risiko, termasuk audit teknologi informasi; audit approach, including information technology audits.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
2. Melakukan kegiatan konsultansi jika diperlukan dan atau 2. Conduct consulting activities, where necessary or upon
atas permintaan manajemen terkait Governansi, Risiko, & management's request, relating to Governance, Risk, and
Pengendalian; Control.
3. Melakukan audit khusus atas perintah Direksi, Komite 3. Perform special audits as instructed by the Board of
audit, dan atau berdasarkan informasi Whistleblowing Directors, the Audit Committee, and/or based on
System; information received through the Whistleblowing System.
4. Membantu Direksi dalam memenuhi tanggung jawab 4. Assist the Board of Directors in fulfilling its responsibilities
pengelolaan PT Hexindo Adiperkasa Tbk, yaitu dengan for managing PT Hexindo Adiperkasa Tbk by assessing,
menilai, mengevaluasi, menguji kecukupan dan efektivitas evaluating, and testing the adequacy and effectiveness of
sistem pengendalian internal perusahaan; the Company's internal control system.
5. Membantu Direksi dalam meningkatkan tata kelola 5. Support the Board of Directors in strengthening corporate
perusahaan PT Hexindo Adiperkasa Tbk, terutama governance at PT Hexindo Adiperkasa Tbk, particularly
dengan mendorong efektivitas organ-organ Tata Kelola by promoting the effectiveness of governance organs,
Perusahaan, serta efektivitas proses pengendalian internal control processes, risk management practices,
internal, manajemen risiko, implementasi etika bisnis, business ethics implementation, and organizational
dan pengukuran kinerja organisasi; performance measurement.
6. Memberikan rekomendasi dan informasi yang objektif 6. Provide objective recommendations and information
pada proses atau area yang dinilai agar kegiatan perusahaan regarding the processes or areas reviewed to support
mengarah pada pencapaian tujuan dan sasarannya secara the effective achievement of the Company's goals and
efektif, dapat menciptakan nilai tambah, serta membantu objectives, create added value, and assist management in
manajemen mengarahkan perhatian terhadap perubahan addressing environmental changes, emerging business
lingkungan, risiko bisnis yang muncul, serta hal-hal lain risks, and other factors that may affect the Company's
yang mempengaruhi hasil dan kinerja perusahaan; performance and results.
7. Melaporkan hasil pemeriksaan dan pengawasan kepada 7. Report audit and monitoring results to the Board of
Direksi & Komite audit; Directors and the Audit Committee.
8. Memberikan informasi mengenai perkembangan pada 8. Provide updates to the Board of Directors and the Audit
hasilhasil pelaksanaan dari rencana audit tahunan serta Committee regarding the implementation of the annual
kecukupan sumber daya audit kepada Direksi dan Komite audit plan and the adequacy of audit resources.
Audit; serta
9. Menyusun program untuk mengevaluasi kualitas kegiatan 9. Develop programs to evaluate the quality of audit activities
audit yang telah dilakukan. performed.
Adapun wewenang yang dimiliki oleh Auditor Internal The Company's Internal Audit function has the following
Perseroan adalah sebagai berikut: authorities:
1. Melakukan audit di seluruh area PT Hexindo Adiperkasa 1. Conduct audits across all areas of PT Hexindo Adiperkasa
Tbk, serta memberikan evaluasi dan rekomendasi audit; Tbk and provide audit evaluations and recommendations.
2. Mendapatkan akses tidak terbatas atas semua data, 2. Obtain unrestricted access to all data, documents,
dokumen, kegiatan, dan aset perusahaan yang diperlukan activities, and Company assets necessary for the
dalam rangka pelaksanaan tugas fungsi audit internal; performance of internal audit duties.
3. Melakukan komunikasi secara langsung dengan Direksi, 3. Communicate directly with the Board of Directors, the
Dewan Komisaris, dan/atau Komite Audit; Board of Commissioners, and/or the Audit Committee.
4. Mengadakan rapat secara berkala dengan Komite Audit 4. Hold regular meetings with the Audit Committee
dan dengan Direksi, Dewan Komisaris jika diperlukan and, where necessary, with the Board of Directors and
terkait issue yang signifikan/insidentil; dan the Board of Commissioners regarding significant or
incidental issues.
5. Melakukan koordinasi dengan pihak terkait baik internal 5. Coordinate with relevant internal and external parties in
maupun eksternal terkait dengan tugas audit. relation to audit activities.
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Kualifikasi Audit Internal Qualifications of Internal Auditors
Berdasarkan POJK No. 56/2015, setiap Auditor internal wajib In accordance with OJK Regulation No. 56/POJK.04/2015,
memenuhi persyaratan sebagai berikut: Internal Auditors must meet the following qualifications:
a. Memiliki integritas dan perilaku yang profesional, a. Possess integrity and demonstrate professional,
independen, jujur, dan objektif dalam pelaksanaan independent, honest, and objective conduct in carrying
tugasnya; out their duties.
b. Memiliki pengetahuan dan pengalaman mengenai teknis b. Have knowledge and experience in auditing techniques
audit dan disiplin ilmu lain yang relevan dengan bidang and other disciplines relevant to their responsibilities.
tugasnya;
c. Memiliki pengetahuan tentang peraturan perundang c. Possess knowledge of capital market regulations and other
undangan di bidang Pasar Modal dan peraturan applicable laws and regulations.
perundang-undangan terkait lainnya;
d. Memiliki kecakapan untuk berinteraksi dan d. Have effective verbal and written communication skills.
berkomunikasi baik lisan maupun tertulis secara efektif;
e. Mematuhi standar profesi yang dikeluarkan oleh asosiasi e. Comply with professional standards issued by the relevant
Audit Internal; Internal Audit association.
f. Mematuhi kode etik Audit Internal; f. Adhere to the Internal Audit Code of Ethics.
g. Menjaga kerahasiaan informasi dan/atau data Perusahaan g. Maintain the confidentiality of Company information
terkait dengan pelaksanaan tugas dan tanggung jawab and/or data obtained in the course of performing Internal
Audit Internal kecuali diwajibkan berdasarkan peraturan Audit duties and responsibilities, except where disclosure
perundangundangan atau penetapan atau putusan is required by laws and regulations or by a court order or
pengadilan; decision.
h. Memahami prinsip tata kelola perusahaan yang baik dan h. Understand the principles of Good Corporate Governance
manajemen risiko; dan and risk management.
i. Bersedia meningkatkan pengetahuan, keahlian, dan i. Be committed to continuously enhancing their knowledge,
kemampuan profesionalismenya secara terus menerus. expertise, and professional capabilities.
Struktur dan Kedudukan Audit Internal Structure and Position of Internal Audit
Audit Internal Perseroan terdiri dari 6 (enam) orang yang The Company's Internal Audit function consist of 6 (six)
bertanggung jawab kepada Presiden Direktur. Kepala Audit personnel and reports to the President Director. The Head of
Internal diangkat oleh Presiden Direktur atas persetujuan Internal Audit is appointed by the President Director with the
Dewan Komisaris. approval of the Board of Commissioners.
Secara struktural, Kepala Audit Internal bertanggung jawab From a structural perspective, the Head of Internal Audit
dan melapor kepada Direksi. Sedangkan secara fungsional, is accountable and reports to the Board of Directors. From
Kepala Audit Internal bertanggung jawab dan melapor kepada a functional perspective, the Head of Internal Audit is
Komite Audit. accountable and reports to the Audit Committee.
Profil Kepala Audit Internal Profile of the Head of Internal Audit
Berikut adalah profil singkat Kepala Audit Internal yang The following is a brief profile of the Head of Internal Audit
menjabat selama tahun buku 2025: who served during the 2025 financial year:
2025 Annual Report & Sustainability Report 185 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Muhammad Thamrin
Kepala Audit Internal
Head of Internal Audit
Usia | Age Kewarganegaraan | Citizenship Domisili | Domicile
48 Tahun Warga Negara Indonesia Jakarta
48 Years Old Indonesian Citizen
Dasar Pengangkatan Surat Keputusan Direksi No. 606/SK-Dir/PA/0517 tanggal 29 The Board of Directors’ Decree No. 606/SK-Dir/PA/0517
Basis of Appointment Mei 2017, dengan masa jabatan yang berlaku hingga adanya dated May 29, 2017, with a tenure effective until any changes
perubahan sesuai dengan Keputusan Rapat Direksi. are made in accordance with the resolution of the Board of
Directors’ Meeting.
Riwayat Pendidikan • Sarjana Ekonomi, Jurusan Akuntansi dari Sekolah Tinggi • Bachelor’s degree in Economics, majoring in accounting,
Education Background Ilmu Ekonomi YKPN, Yogyakarta; from the YKPN School of Economics, Yogyakarta;
• Sertifikasi Qualified Internal Auditor (QIA); dan
• Certified Corporate Forensic Auditor (CCFA). • Qualifications of Qualified Internal Auditor (QIA); and
• Certified Corporate Forensic Auditor (CCFA).
Riwayat Pekerjaan Sebelum bergabung dengan Perseroan, beliau pernah Prior to joining the Company, he held various strategic
Career History menduduki berbagai posisi strategis, antara lain sebagai positions, including Branch Manager of Bank BTPN MUR
Branch Manager Bank BTPN MUR Cabang Jatinegara, Quality Jatinegara Branch, Quality Assurance Manager at PT
Assurance Manager PT Bank BTPN Tbk, Internal Audit Deputy Bank BTPN Tbk, Internal Audit Deputy Manager at PT
Manager PT Adira Quantum MF Tbk, serta Auditor Senior di Adira Quantum MF Tbk, and Senior Auditor at the Public
Kantor Akuntan Publik HLB Hadori Sugiarto Adi & Rekan. Accounting Firm HLB Hadori Sugiarto Adi & Rekan.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Does not have any affiliation with other members of the Board
Affiliation Relationship Komisaris lain, anggota Direksi, dan Pemegang Saham. of Commissioners, members of the Board of Directors, or
Shareholders.
Rapat Audit Internal Internal Audit Meetings
Berdasarkan ketentuan dalam POJK No. 56/2015, Audit In accordance with OJK Regulation No. 56/POJK.04/2015,
Internal Perseroan dapat menyelenggarakan rapat secara the Company's Internal Audit function may hold regular and
berkala dan insidentil dengan Direksi, Dewan Komisaris, dan/ ad hoc meetings with the Board of Directors, the Board of
atau Komite Audit. Commissioners, and/or the Audit Committee.
Pengembangan Kompetensi Audit Internal Competency Development of Internal Audit
Untuk menjaga kualitas pengawasan dan evaluasi internal yang To maintain the quality of objective and independent internal
objektif dan independen, Perseroan berkomitmen untuk terus oversight and evaluation, the Company is committed to
meningkatkan kompetensi auditor internal melalui program continuously enhancing the competencies of its internal
pelatihan yang sesuai dengan perkembangan standar audit dan auditors through training programs that align with evolving
kebutuhan bisnis. audit standards and business needs.
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Kebijakan Pengembangan Kompetensi Audit Internal Policy on Competency Development of Internal
Audit
Perseroan memiliki kebijakan untuk memberikan pelatihan The Company has established a policy to provide ongoing
teknis dan sertifikasi profesional secara berkelanjutan kepada technical training and professional certification programs for
auditor internal guna memastikan pelaksanaan fungsi audit internal auditors to ensure the effective performance of the
yang efektif, sesuai prinsip GCG. internal audit function in accordance with the principles of
GCG.
Kegiatan Pengembangan Kompetensi Audit Internal Competency Development Activities of Internal
Audit
Sepanjang tahun buku 2025, Audit Internal Perseroan Throughout the 2025 financial year, the Company's Internal
telah mengikuti kegiatan pelatihan dan/atau peningkatan Audit function participated in the following training and
kompetensi berikut: competency development activities:
Kegiatan Pengembangan Kompetensi Audit Internal pada Tahun Buku 2025
Internal Audit Competency Activities in the 2025 Fiscal Year
Peserta Materi Tanggal Penyelenggara
Participant Topic Date Organizer
Muhammad Thamrin, SE., QIA, CCFA HCM_information security 29 April 2025 HCM
Kepala Audit Internal April 29, 2025
Head of Internal Audit
HCM_Approporiate management and handling 29 April 2025 HCM
of confidential information April 29, 2025
HCM_Compliance program training 21 Mei 2025 HCM
May 21, 2025
HAP_Design thinking 13 Oktober 2025 Hexindo
October 13, 2025
HAP_Communciation 30 Januari 2026 Hexindo
January 30, 2026
HAP_Emotional intelligence 20 Februari 2026 Hexindo
February 20, 2026
HAP_Stress Management 27 Maret 2026 Hexindo
March 27, 2026
Anton Novalino, SE., QIA Certified Corporate Forensic Auditor (CCFA) 6 -16 Oktober 2025 PPM Manajemen
Wakil Kepala Audit Internal October 6 - 16, 2025
Deputy Head of Internal Audit
Communication Skills For Business 22 Januari 2026 Hexindo
January 22, 2026
Emotional Intelligence 30 Januari 2026 Hexindo
January 30, 2026
Landcros 19 Frbruari 2026 Hexindo
February 19, 2026
The 5’s Activities 24 Februari 2026 Hexindo
February 24, 2026
Information Security Education 2025 5 Maret 2026 Hexindo
March 5 2026
Stress Management 16 Maret 2026 Hexindo
March 16, 2026
Design Thinking Creativity 31 Maret 2026 Hexindo
March 31, 2026
M. Rezky Iqbal Putra, SE., MM., CRMP., Membangun Budaya anti fraud 13 Juni 2025 ACFE
QIA Building an Anti-Fraud Culture June 13, 2025
Wakil Kepala Pengendalian Internal
Internal Audit & Fight Against Corruption and 20 Agustus 2025 THE IIAC.
Deputy Head of Internal Control
Future ethical, Corruption resilient Governance August 20, 2025 Global Compact Network Indonesia.
UN office on drug & Crime.
Strenghtening Governance: Integrating ICoFR, 22 Oktober 2025 THE IIAC.
investigative audit and Digital Forensic October 22, 2025 Global Compact Network Indonesia.
UN office on drug & Crime.
Appropriate Management & Handling of 21 Mei 2025 HCM
confidential information May 21, 2025
Information Security 21 Mei 2025 HCM
May 21, 2025
Program Instruksi kepatuhan 28 Mei 2025 HCM
Compliance Instruction Program May 28, 2025
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Pelaksanaan Tugas Audit Internal Implementation of Internal Audit Duties
Pada tahun buku 2025, Audit Internal telah menyusun Laporan During the 2025 financial year, the Internal Audit function
Hasil Audit (LHA) atas pelaksanaan audit di setiap cabang, prepared Audit Reports on audit activities conducted at each
proyek, dan departemen dengan menggunakan metode risk- branch, project, and department using a risk-based audit
based audit. LHA disampaikan kepada Dewan Komisaris approach. The Audit Reports were submitted to the Board
melalui Komite Audit, Direksi, serta departemen terkait. LHA of Commissioners through the Audit Committee, the Board
berisi temuan, rekomendasi, dan kesimpulan atas kegiatan of Directors, and the relevant departments. These reports
audit yang telah dilakukan. contained audit findings, recommendations, and conclusions
resulting from the audit activities performed.
Adapun kegiatan Audit Internal selama tahun buku 2025 The Internal Audit function carried out the following activities
adalah sebagai berikut: during the 2025 financial year:
1. Melaksanakan program audit tahunan. 1. Implemented the annual audit program.
2. Menyelenggarakan 4 (empat) kali rapat konsultasi dan 2. Conducted 4 (four) consultation and coordination
koordinasi dengan Komite Audit. meetings with the Audit Committee.
3. Melaksanakan pengujian atas efektivitas pengendalian 3. Performed testing of the effectiveness of the Company's
internal Perusahaan, dengan rincian sebagai berikut: internal controls, with the following scope:
• Subject Pengujian: Proses Bisnis, Entity Level Control, • Subjects of Testing: Business Processes, Entity-Level
dan Financial Closing Reporting Process. Controls, and Financial Closing and Reporting
Process.
• Metode Pengujian: Test of Design Effectiveness (TOD) • Testing Methods: Test of Design Effectiveness (TOD)
dan Test of Operating Effectiveness (TOE). and Test of Operating Effectiveness (TOE).
4. Melakukan program audit khusus. 4. Conducted special audit programs.
5. Melakukan rapat koordinasi untuk perbaikan bisnis 5. Held coordination meetings to improve business
proses, baik itu perubahan regulasi maupun pembuatan processes, including responding to regulatory changes
regulasi baru berdasarkan temuan audit. and developing new regulations based on audit findings.
6. Melakukan monitoring dan tindak lanjut atas rekomendasi 6. Monitored and followed up on corrective actions relating
perbaikan atas temuan audit. to audit recommendations and findings.
7. Memberikan sosialisasi dengan topik terkait internal 7. Conducted awareness and training sessions on internal
control, compliance dan GCG. control, compliance, and Good Corporate Governance
(GCG).
Penilaian Kinerja Audit Internal Performance Assessment of Internal Audit
Sebagai bagian dari upaya menjaga efektivitas fungsi As part of its efforts to maintain the effectiveness of the
pengawasan, Direksi secara berkala melakukan penilaian oversight function, the Board of Directors periodically
terhadap kinerja Audit Internal untuk memastikan evaluates the performance of the Internal Audit function to
pelaksanaan fungsi audit berjalan efektif dan sesuai dengan ensure that audit activities are carried out effectively and in line
tujuan Perseroan. with the Company's objectives.
Prosedur Penilaian Kinerja Audit Internal Performance Assessment Procedure of Internal Audit
Direksi melakukan evaluasi kinerja Audit Internal setiap The Board of Directors conducts an annual performance
tahun menggunakan metode penilaian yang didasarkan pada evaluation of the Internal Audit function using an assessment
pelaksanaan tugas dan tanggung jawab yang telah dilaksanakan method based on the implementation of its duties and
beserta kriteria penilaian yang telah ditetapkan. responsibilities, as well as the established evaluation criteria.
Kriteria Penilaian Kinerja Audit Internal Performance Assessment Criteria of Internal Audit
Berikut adalah kriteria yang digunakan dalam melakukan The following criteria are used to assess the performance of the
penilaian atas kinerja Audit Internal Perseroan: Company's Internal Audit function:
1. Pelaksanaan rencana audit tahunan berbasis risiko secara 1. Comprehensive and timely implementation of the risk-
menyeluruh dan tepat waktu. based annual audit plan.
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2. Kualitas pelaksanaan audit khusus serta kegiatan 2. Quality of special audit engagements and consulting
konsultansi kepada manajemen. activities provided to management.
3. Kontribusi dalam peningkatan pengendalian internal, 3. Contribution to the enhancement of internal controls,
manajemen risiko, dan GCG. risk management, and GCG.
4. Objektivitas rekomendasi serta nilai tambah yang 4. Objectivity of recommendations and the value added in
diberikan dalam mendukung pencapaian tujuan supporting the achievement of the Company's objectives.
Perusahaan.
5. Kualitas pelaporan, komunikasi hasil audit, dan evaluasi 5. Quality of reporting, communication of audit results, and
internal atas kegiatan audit. internal evaluation of audit activities.
Hasil Penilaian Kinerja Audit Internal Results of the Performance Assessment of Internal
Audit
Berdasarkan prosedur dan kriteria penilaian kinerja yang Based on the performance assessment procedures and criteria
diterapkan pada tahun buku 2025, masing-masing anggota applied during the 2025 financial year, each member of the
Audit Internal telah menjalankan tugas dan tanggung jawabnya Internal Audit function performed his or her duties and
dengan baik. responsibilities satisfactorily.
Organ Pendukung Dewan Komisaris
Supporting Organs of the Board of Commissioners
Dalam melaksanakan fungsi pengawasan atas Perseroan, In carrying out its oversight function over the Company, the
Dewan Komisaris dibantu oleh Komite Audit. Board of Commissioners is assisted by the Audit Committee.
KOMITE AUDIT AUDIT COMMITTEE
Komite Audit adalah komite yang dibentuk oleh Dewan The Audit Committee is a committee established by the
Komisaris untuk membantu menjalankan fungsi pengawasan, Board of Commissioners to assist in performing its oversight
khususnya terkait pelaporan keuangan, pengelolaan risiko, function, particularly in relation to financial reporting, risk
kepatuhan terhadap regulasi, dan pengawasan atas audit management, regulatory compliance, and oversight of both
internal maupun eksternal. internal and external audits.
Piagam Komite Audit Audit Committee Charter
Tugas, tanggung jawab, dan wewenang Komite Audit tercantum The duties, responsibilities, and authorities of the Audit
dalam Piagam Komite Audit yang telah disahkan pada tanggal Committee are set out in the Audit Committee Charter, which
20 Desember 2021 sebagai berikut: was approved on December 20, 2021. The Charter covers the
following matters:
1. Maksud dan Tujuan; 1. Purpose and Objectives;
2. Tugas, Tanggung Jawab, dan Wewenang; 2. Duties, Responsibilities, and Authorities;
3. Otoritas; 3. Authority;
4. Organisasi; 4. Organization;
5. Perubahan Piagam dan Kinerja Komite Audit; dan 5. Amendments to the Charter and Audit Committee
Performance; and
6. Lain-Lain. 6. Other Provisions.
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Tugas, Tanggung Jawab, dan Wewenang Komite Duties, Responsibilities, and Authorities of the Audit
Audit Committee
Sebagaimana tercantum dalam Piagam Komite Audit, tugas As stipulated in the Audit Committee Charter, the Audit
dan tanggung jawab Komite Audit Perseroan adalah sebagai Committee has the following duties and responsibilities:
berikut:
1. Rapat dan Tanggung Jawab Tertentu 1. Meetings and Specific Responsibilities
a. Mengadakan rapat setidaknya satu kali dalam satu a. Hold meetings at least once every quarter and meet
triwulan, rapat dengan Internal Audit dan kantor with Internal Audit and the Public Accounting Firm
akuntan publik setidaknya satu kali. Komite Audit at least once annually. The Audit Committee may
dapat mengundang Direksi dan Internal Audit invite the Board of Directors and Internal Audit to
untuk pertemuan khusus untuk mendiskusikan special meetings to discuss audit-related matters in
permasalahan audit lebih lanjut. greater detail.
b. Meminta setiap pejabat atau karyawan Perseroan b. Request any officer or employee of the Company to
untuk menghadiri rapat dengan Komite Audit dan/ attend meetings with the Audit Committee and/or
atau dengan penasihat dari kantor akuntan publik. advisors from the Public Accounting Firm.
c. Jika diperlukan, Komite Audit berwenang untuk c. If necessary, engage legal, accounting, or other
menyewa penasihat hukum, akuntansi, atau lainnya external advisors with the prior approval of the
dari luar Perseroan dengan persetujuan terlebih dahulu Board of Commissioners and request adequate
dari Dewan Komisaris serta berhak meminta kapasitas human resources to support the fulfillment of its
Sumber Daya Manusia (SDM) yang memadai untuk duties and responsibilities.
membantu pemenuhan tugas dan tanggung jawabnya.
d. Meninjau ulang Piagam Komite Audit setiap tahun d. Review the Audit Committee Charter annually and
dan merekomendasikan pembaruan isi piagam recommend any necessary amendments to the Board
kepada Dewan Komisaris untuk dimintakan of Commissioners for approval.
persetujuan.
e. Menyusun laporan evaluasi berkala mengenai e. Prepare periodic evaluation reports on the quality
kualitas dan integritas laporan keuangan Perseroan, and integrity of the Company's financial statements,
kepatuhan Perseroan terhadap hukum dan the Company's compliance with applicable laws
peraturan, serta independensi kantor akuntan publik and regulations, and the independence of the
dan auditor eksternal kepada Dewan Komisaris. Public Accounting Firm and external auditors for
submission to the Board of Commissioners.
f. Memberikan respons yang tepat terhadap keluhan f. Provide appropriate responses to complaints
yang diterima Perseroan mengenai akuntansi, received by the Company regarding accounting,
kontrol akuntansi internal, atau masalah-masalah internal accounting controls, or auditing matters.
audit. Selain itu, Komite Audit juga bertanggung The Audit Committee is also responsible for
jawab menerima pengaduan secara rahasia dan receiving confidential and anonymous complaints
anonim dari karyawan Perseroan terkait masalah from employees concerning accounting or auditing
akuntansi atau audit. issues.
2. Pengawasan Hubungan Perseroan dengan Auditor 2. Oversight of the Company's Relationship with External
Eksternal dan Internal and Internal Auditors
a. Memberikan rekomendasi kepada Dewan Komisaris a. Provide recommendations to the Board of
mengenai pengangkatan, pengangkatan kembali, Commissioners regarding the appointment,
pemberhentian atau penggantian, periode pekerjaan reappointment, dismissal, replacement, and
akuntan publik untuk kemudian diusulkan pada engagement period of the Public Accounting Firm
RUPST. for subsequent submission to the Annual General
Meeting of Shareholders (AGMS).
b. Meminta kantor akuntan publik untuk menyerahkan b. Require the Public Accounting Firm to submit a
laporan kepada Komite Audit, setidaknya setahun report to the Audit Committee at least once a year
sekali, mengenai: regarding:
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• Prosedur Internal Quality Control Auditor; dan • The auditor's Internal Quality Control
procedures; and
• Semua masalah terkini yang dikemukakan • Any issues raised through internal quality
oleh Internal Quality Control atau peer-review/ control reviews, peer reviews, government
pertanyaan/investigasi dari pihak pemerintah inquiries, professional investigations, or other
dan profesional dalam periode lima tahun, examinations during the preceding five years
dengan memperhatikan satu atau lebih audit relating to one or more independent audits
independen yang dilaksanakan kantor akuntan conducted by the Public Accounting Firm,
publik serta langkah penyelesaiannya. Kantor including the status of corrective actions taken.
akuntan publik wajib menyampaikan laporan
tersebut kepada Komite Audit sesegera
mungkin setelah melakukan pengkajian ulang
dan penyelidikan.
c. Meminta kantor akuntan publik untuk c. Require the Public Accounting Firm to provide
menyampaikan pernyataan tertulis kepada Komite a written statement to the Audit Committee on a
Audit secara rutin, sedikitnya sekali dalam setahun. regular basis, at least annually, detailing the full scope
Pernyataan tersebut wajib memuat seluruh lingkup of services provided to the Company, including any
pekerjaan audit antara kantor akuntan publik dan non-audit services, if applicable.
Perseroan, termasuk jasa non-audit yang diberikan
kepada Perseroan, jika ada.
d. Melakukan pembahasan dengan kantor akuntan d. Discuss with the Public Accounting Firm any
publik terkait setiap pengungkapan hubungan, jasa, relationships, services, or other factors that may
atau faktorfaktor lain yang dapat mempengaruhi affect its objectivity and independence.
objektivitas serta independensi akuntan publik
tersebut.
e. Memberikan rekomendasi kepada Dewan Komisaris e. Provide recommendations to the Board of
untuk memastikan independensi kantor akuntan Commissioners to ensure the independence of
publik. Dalam rangka memastikan independensi the Public Accounting Firm. In evaluating audit
audit secara berkala, Komite Audit harus independence, the Audit Committee should
mempertimbangkan adanya perubahan pada kantor periodically consider the rotation or replacement of
akuntan publik yang ditunjuk oleh Perseroan. the Public Accounting Firm engaged by the Company.
f. Mengadakan pembahasan mengenai masalah yang f. Discuss issues arising from financial reporting
timbul dalam pelaporan keuangan dengan Dewan with the Board of Commissioners, the Board of
Komisaris, Direksi dan kantor akuntan publik. Komite Directors, and the Public Accounting Firm. The
Audit dan kantor akuntan publik secara bersama-sama Audit Committee and the Public Accounting Firm
mengkaji ulang setiap masalah yang timbul dalam jointly review such issues, taking into account the
pelaporan keuangan dengan mempertimbangkan responses of the Board of Commissioners and the
respons Dewan Komisaris dan Direksi. Board of Directors.
3. Dalam hal pengawasan kepatuhan terhadap peraturan 3. Oversight of Compliance with Laws and Regulations The
dan perundang-undangan yang berlaku, Komite Audit Audit Committee is responsible for:
bertugas untuk:
a. Menerima komunikasi dan informasi tentang a. Receiving communications and information
kendala operasional dan pengendalian internal yang regarding significant operational and internal
signifikan. control issues.
b. Menindaklanjuti status investigasi dalam laporan b. Monitoring the status of investigations arising
audit internal secara berkala dari dari Internal Audit from Internal Audit reports and updates provided
dan Direksi, kemudian melakukan penyelidikan by Internal Audit and the Board of Directors, and
lain dalam urusan Perseroan sebagaimana dianggap conducting further inquiries into Company matters
perlu dan sesuai. where necessary and appropriate.
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c. Menerima informasi secara berkala dari Direksi dan c. Receiving periodic information from the Board of
kantor akuntan publik terkait identifikasi dan tindak Directors and the Public Accounting Firm regarding
lanjut kendala pengendalian internal, termasuk the identification and resolution of internal control
setiap kekurangan yang signifikan dalam desain atau issues, including significant deficiencies in the
operasi pengendalian internal yang mempengaruhi design or operation of internal controls that may
kemampuan Perseroan untuk mencatat, memproses, affect the Company's ability to record, process, and
dan melaporkan data keuangan. report financial information.
d. Menerima informasi mengenai tindakan fraud, baik d. Receiving information regarding material and non-
yang bersifat material maupun nonmaterial yang material fraud involving members of the Board
melibatkan Direksi dan/atau karyawan lain yang of Directors and/or employees with significant
berperan penting dalam kegiatan pengendalian responsibilities related to the Company's internal
internal Perseroan. control activities.
e. Mengkaji ulang kepatuhan Perseroan terhadap e. Reviewing the Company's compliance with
peraturan, perundang-undangan, dan Kode applicable laws, regulations, and Code of Ethics
Etik yang berlaku bersama-sama dengan Dewan together with the Board of Commissioners and the
Komisaris dan Direksi. Board of Directors.
f. Mengkaji ulang laporan pemeriksaan yang signifikan f. Reviewing significant examination reports issued by
dari regulator yang bersangkutan dengan Perseroan. regulators relevant to the Company.
g. Menerima komunikasi dan informasi dari Direksi g. Receiving communications and information
tentang ikhtisar laporan aktivitas yang mencurigakan from the Board of Directors regarding summaries
yang diajukan oleh entitas kepada regulator. of suspicious activity reports submitted by the
Company to regulators.
4. Dalam hal pernyataan dan pengungkapan hal-hal 4. Financial Reporting and Disclosure Responsibilities, the
keuangan, Komite Audit bertugas untuk: Audit Committee is responsible for:
a. Mengkaji ulang dan mengadakan diskusi dengan a. Reviewing and discussing the audit scope with the
Dewan Komisaris, Direksi, dan Internal Audit Board of Commissioners, the Board of Directors,
mengenai lingkup audit, sedikitnya sekali dalam and Internal Audit at least once during each financial
setiap tahun buku. year.
b. Mengkaji ulang dan mengadakan diskusi dengan b. Reviewing and discussing audited financial
Direksi terkait laporan keuangan yang telah diaudit, statements, quarterly financial statements, and other
laporan keuangan triwulanan, serta laporan-laporan significant reports and disclosures with the Board of
lain yang signifikan termasuk pengungkapan- Directors.
pengungkapan tertentu.
c. Mengkaji ulang dan mengadakan diskusi dengan c. Reviewing and discussing significant accounting
Direksi, kantor akuntan publik, serta Internal Audit policies, issues, and judgments with the Board of
terkait kebijakan, isu, serta penilaian signifikan Directors, the Public Accounting Firm, and Internal
termasuk dalam hal akuntansi, pajak penghasilan, Audit, including matters relating to accounting,
laporan keuangan, serta laporan-laporan lain yang income tax, financial statements, and other
signifikan. significant reports.
d. Mengkaji ulang laporan pengendalian akuntansi d. Reviewing internal accounting control reports
internal (management letters) yang diajukan (management letters) issued by the independent
oleh kantor akuntan publik yang terdaftar dan registered Public Accounting Firm.
independen.
e. Mengadakan diskusi dengan kantor akuntan publik e. Discussing matters necessary for the implementation
terkait hal-hal yang diperlukan untuk melakukan of audit and control processes with the Public
proses pengendalian, termasuk namun tidak Accounting Firm, including any constraints
terbatas pada setiap kendala yang dihadapi dalam encountered during their execution.
pelaksanaannya.
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f. Mengadakan diskusi terkait ruang lingkup kegiatan f. Discussing the scope of the Public Accounting Firm's
kantor akuntan publik, akses informasi, dan work, access to information, and any significant
perbedaan pendapat yang signifikan dengan Direksi. differences of opinion with the Board of Directors.
5. Dalam hal penyusunan dan pelaporan Laporan Tahunan, 5. Annual Report Preparation and Reporting
Komite Audit: Responsibilities, the Audit Committee is responsible for:
a. Menyiapkan laporan Komite Audit sesuai ketentuan a. Preparing the Audit Committee Report in accordance
OJK dan menyertakannya dalam laporan tahunan with OJK regulations for inclusion in the Company's
Perseroan. Annual Report.
b. Menyusun Laporan Tahunan secara tepat waktu b. Supporting the timely preparation of the Annual
yang menyertakan laporan pengendalian internal Report, including transparent and objective
yang transparan dan objektif. reporting on internal controls.
c. Menyusun ikhtisar laporan kerja Komite Audit c. Preparing a summary of the Audit Committee's
untuk periode satu tahun sebelumnya, termasuk activities for the preceding year, including
namun tidak terbatas pada pendapat Komite Audit comprehensive, competent, adequate, and objective
yang lengkap, cakap, cukup, dan berintegritas. opinions of the Audit Committee.
d. Membantu Dewan Komisaris memeriksa kualifikasi d. Assisting the Board of Commissioners in assessing
dan independensi kantor akuntan publik yang the qualifications and independence of the Public
ditunjuk oleh Perseroan. Accounting Firm appointed by the Company.
e. Mengkaji kinerja Internal Audit dan kantor akuntan e. Reviewing the performance of Internal Audit and
publik. the Public Accounting Firm.
f. Menyelesaikan perbedaan pendapat yang timbul f. Resolving differences of opinion arising in the
dalam proses pelaporan keuangan. financial reporting process.
g. Mengawasi pelaksanaan tugas dan tanggung jawab g. Overseeing the implementation of the duties and
Dewan Komisaris dan Direksi dalam memastikan responsibilities of the Board of Commissioners and
dan menerapkan sistem kontrol yang efektif. the Board of Directors in ensuring and maintaining
an effective internal control system.
Dalam melaksanakan tugasnya, Komite Audit memiliki In carrying out its duties, the Audit Committee has the
kewenangan sebagai berikut: following authorities:
1. Mengakses dokumen, data dan informasi Perusahaan 1. Access the Company's documents, data, and information
mengenai kebutuhan karyawan, dana, aset dan sumber relating to employees, funding, assets, and other corporate
daya Perusahaan. resources.
2. Berkomunikasi langsung dengan karyawan, termasuk 2. Communicate directly with employees, including
Direksi dan pihak yang menjalankan fungsi audit internal, members of the Board of Directors and personnel
manajemen risiko, dan akunting. responsible for internal audit, risk management, and
accounting functions.
3. Komite Audit memiliki tanggung jawab pelaporan yang 3. The Audit Committee also has the following reporting
meliputi: responsibilities:
a. Laporan tertulis kepada Dewan Komisaris a. Submit a written report to the Board of Commissioners
sekurangkurangnya satu kali setiap triwulan yang at least once every quarter, containing details of the
memuat rincian kegiatan Komite Audit, rekomendasi Audit Committee's activities, recommendations for
tindak lanjut, dan pemaparan hal-hal penting yang follow-up actions, and other significant matters that
perlu disampaikan kepada Dewan Komisaris. should be brought to the attention of the Board of
Commissioners.
b. Memberikan rekomendasi kepada Dewan Komisaris b. Provide recommendations to the Board of
mengenai penunjukan Auditor Eksternal dengan Commissioners regarding the appointment of the
memperhatikan ruang lingkup pekerjaan dan External Auditor, taking into consideration the scope
independensi. Komite Audit juga akan menunjuk of work and independence of the auditor. The Audit
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biaya untuk ukuran layanan audit eksternal yang Committee also reviews and recommends the audit
diusulkan oleh manajemen. fees proposed by management for external audit
services.
Dalam rangka memastikan pelaksanaan tugas secara optimal, To ensure the effective execution of its duties, the Audit
Komite Audit menetapkan pembagian tugas sebagai berikut: Committee has established the following division of
responsibilities:
Tugas dan Tanggung Jawab Masing-masing Anggota Komite Audit
Duties and Responsilities of Each Member of the Audit Committee
Nama dan Jabatan Tugas dan Tanggung Jawab
Name and Position Duties and Responsibilities
Harry Danui Mengoordinasikan fungsi dan peran Komite Audit serta memastikan kepatuhan Perseroan terhadap peraturan perundang-
Ketua undangan yang berlaku, termasuk ketentuan di bidang pasar modal dan pelaporan keuangan.
Chairman Coordinate the functions and roles of the Audit Committee and ensure the Company’s compliance with applicable laws and
regulations, including provisions related to capital markets and financial reporting.
Junarto Tjahjadi Menelaah informasi keuangan Perseroan dan melakukan tindakan yang diperlukan untuk memperoleh data yang akurat,
Anggota termasuk melakukan kunjungan lapangan apabila diperlukan.
Member Review the Company's financial information and take necessary actions to obtain accurate data, including conducting site visits
when required.
Bambang Dewandaru Menganalisis kondisi keuangan dan risiko yang dihadapi Perseroan, menelaah rencana kerja, serta mengevaluasi kegiatan
Anggota pemeriksaan yang dilakukan oleh Internal Audit.
Member Analyze the Company’s financial condition and risks, review work plans, and evaluate audit activities conducted by the Internal
Audit unit.
Susunan, Periode, dan Masa Jabatan Komite Audit Composition, Term, and Tenure of the Audit
Committee
Komite Audit dipimpin oleh Komisaris Independen Perseroan The Audit Committee is chaired by the Company's Independent
dan terdiri dari sedikitnya 2 (dua) anggota independen. Salah Commissioner and consists of at least 2 (two) independent
satu anggota tersebut wajib memiliki keahlian di bidang members. At least one member must possess expertise in
keuangan dan/ atau akuntansi dengan pengalaman minimal finance and/or accounting, with a minimum of 5 (five) years
5 (lima) tahun. Masa jabatan anggota Komite Audit tidak of relevant experience. The term of office of Audit Committee
boleh melebihi masa jabatan Dewan Komisaris sebagaimana members shall not exceed the term of office of the Board of
ditetapkan dalam Anggaran Dasar Perseroan, namun anggota Commissioners as stipulated in the Company's Articles of
dapat diangkat kembali untuk masa jabatan berikutnya. Association. However, members may be reappointed for
subsequent terms.
Adapun susunan dan komposisi Komite Audit Perseroan pada The composition and membership of the Company's Audit
akhir tahun buku 2025 adalah sebagai berikut: Committee as of the end of the 2025 financial year were as
follows:
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Harry Danui*
Ketua Komite Audit
Chairman of Audit Committee
Usia | Age Kewarganegaraan | Citizenship Domisili | Domicile
65 Tahun Warga Negara Indonesia Jakarta
65 Years Old Indonesian Citizen
Dasar Pengangkatan Surat Keputusan Dewan Komisaris Nomor 002/SKDekom/ Decree of the Board of Commissioners Number 002/
Basis of Appointment HEXA/ IX/2020 tanggal 18 September 2020 untuk masa SKDekom/HEXA/ IX/2020 dated September 18, 2020, for his
jabatan pertama. first term of office
*Profil lengkap Ketua Komite Audit dapat dilihat pada bagian Profil Dewan Komisaris dalam Laporan Tahunan ini
* The complete profile of the Chairman of the Audit Committee can be found in the Board of Commissioners Profile section of this Annual Report.
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Bambang Dewandaru
Anggota Komite Audit
Member of Audit Committee
Usia | Age Kewarganegaraan | Citizenship Domisili | Domicile
69 Tahun Warga Negara Indonesia Jakarta
69 Years Old Indonesian Citizen
Dasar Pengangkatan Surat Keputusan Dewan Komisaris No. 01/SKDekom/HEXA/ The Board of Commissioners’ Decree No. 01/SKDekom/
Basis of Appointment IX/2023 tanggal 26 September 2023 untuk periode jabatan HEXA/IX/2023 dated September 26, 2023, for his first term
pertama. of office.
Riwayat Pendidikan • Sarjana Teknik, Institut Teknologi Bandung (1981); • Bachelor of Engineering, Institut Teknologi Bandung
Education Background (1981);
• Postgraduate Diploma in Telecommunication and Information • Postgraduate Diploma in Telecommunication and Information
Systems, University of Essex (1988); Systems, University of Essex (1988);
• Business Administration, Northeastern University (1993); • Business Administration, Northeastern University (1993);
• Magister Sains Teknik Elektro (Master of Science in Electrical • Master of Science in Electrical Engineering (MSEE),
Engineering/MSEE), Northeastern University (1993). Northeastern University (1993).
Riwayat Pekerjaan Sebelum menjabat sebagai anggota Komite Audit Perseroan, Prior to his appointment as a member of the Company’s
Career History beliau memiliki pengalaman profesional yang luas di bidang Audit Committee, he accumulated extensive professional
jaringan komunikasi satelit, antara lain di PT Telkom experience in satellite communication networks, including
Indonesia (Persero) Tbk dan Bakrie Communication Group. roles at PT Telkom Indonesia (Persero) Tbk and the Bakrie
Beliau juga pernah menjabat sebagai technical advisor, trainer, Communication Group. He has also served as a technical
dan konsultan di bidang satelit komunikasi, serta menjadi advisor, trainer, and consultant in the field of satellite
dosen Teknik Elektro di beberapa perguruan tinggi, di communications, as well as a lecturer in Electrical Engineering
antaranya President University at several universities, including President University
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Does not have any affiliation with other members of the Board
Affiliation Relationship Komisaris lain, anggota Direksi, dan Pemegang Saham. of Commissioners, members of the Board of Directors, or
Shareholders.
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Junarto Tjahjadi
Anggota Komite Audit
Member of Audit Committee
Usia | Age Kewarganegaraan | Citizenship Domisili | Domicile
61 Tahun Warga Negara Indonesia Jakarta
61 Years Old Indonesian Citizen
Dasar Pengangkatan Keputusan Dewan Komisaris No. 002/SKDekom/HEXA/ The Board of Commissioners’ Decree No. 002/ SKDekom/
Basis of Appointment IX/2020 tanggal 18 September 2020 untuk periode jabatan HEXA/IX/2020 dated September 18, 2020, for his first term
pertama. of office
Riwayat Pendidikan • Sarjana Akuntansi dari Universitas Tarumanegara; dan • Bachelor’s degree in Accounting from Tarumanagara
Education Background • Sertifikasi sebagai Akuntan Publik. University; and
• Certified as a Public Accountant.
Riwayat Pekerjaan Saat ini, beliau juga menjabat sebagai Managing Partner di Currently, he also serves as the Managing Partner at KAP
Career History KAP Tjahjadi & Tamara (Member of Morison KSi). Tjahjadi & Tamara (Member of Morison KSi).
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Does not have any affiliation with other members of the Board
Affiliation Relationship Komisaris lain, anggota Direksi, dan Pemegang Saham. of Commissioners, members of the Board of Directors, or
Shareholders.
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Independensi Komite Audit Independence of the Audit Committee
Seluruh anggota Komite Audit Perseroan menyatakan bahwa All members of the Company's Audit Committee have
seluruh tugas dan tanggung jawabnya dilaksanakan secara affirmed that they perform their duties and responsibilities
independen sesuai dengan ketentuan yang berlaku. Hal ini independently and in accordance with applicable regulations.
tercermin dari kepemimpinan Ketua Komite Audit yang This is reflected in the composition of the Audit Committee,
merupakan Komisaris Independen, serta 2 (dua) anggota which is chaired by an Independent Commissioner and
lainnya yang merupakan profesional eksternal yang juga supported by two (2) other members who are independent
independen. Selain itu, seluruh anggota Komite Audit juga external professionals. In addition, all members of the Audit
telah memenuhi kriteria independensi sesuai dengan ketentuan Committee have met the independence criteria stipulated in
dalam POJK No. 55/2015, antara lain sebagai berikut: OJK Regulation No. 55/POJK.04/2015, including the following:
Pernyataan Independensi Komite Audit
Statment of Independence of the Audit Committee
Kriteria Independensi Junarto Bambang
Harry Danui
Independence Criteria Tjahjadi Dewandaru
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi.
Does not have any financial relationship with the Board of Commissioners and the Board of √ √ √
Directors.
Tidak memiliki hubungan kepemilikan saham di Perseroan.
√ √ √
Does not hold any ownership interest in the Company’s shares.
Tidak memiliki hubungan kepengurusan di Perusahaan, maupun perusahaan afiliasi.
√ √ √
Does not have any managerial relationship in the Company or its affiliated companies.
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/atau sesama
anggota Komite Audit.
√ √ √
Does not have any familial relationship with the Board of Commissioners, Board of Directors, and/
or fellow members of the Audit Committee.
Tidak menjabat sebagai pengurus partai politik, pejabat, dan pemerintah.
√ √ √
Does not hold a position as a political party official, government official, or public officer.
Pengembangan Kompetensi Komite Audit Competency Development of the Audit Committee
Dalam rangka mendukung efektivitas fungsi pengawasan To support the effective oversight of financial reporting,
terhadap proses pelaporan keuangan, audit, dan pengendalian audit activities, and internal control processes, the Company
internal, Perseroan secara berkelanjutan mendorong continuously promotes the competency development of Audit
pengembangan kompetensi anggota Komite Audit agar tetap Committee members to ensure alignment with evolving
selaras dengan perkembangan regulasi dan praktik tata kelola regulations and good governance practices.
yang baik.
Kebijakan Pengembangan Kompetensi Komite Audit Policy on Competency Development of the Audit
Committee
Perseroan memiliki kebijakan untuk menyediakan program The Company has established a policy to provide training
pelatihan, workshop, dan akses informasi terkini bagi anggota programs, workshops, and access to up-to-date information
Komite Audit guna memperkuat kapasitas dalam menjalankan for Audit Committee members to strengthen their capabilities
fungsi pengawasan secara independen dan profesional. in performing their oversight duties independently and
professionally.
Kegiatan Pengembangan Kompetensi Komite Audit Competency Development Activities of the Audit
Committee
Informasi terkait pelatihan dan/atau peningkatan kompetensi Information regarding training and/or competency
yang diikuti anggota Komite Audit disajikan pada bagian development activities attended by Audit Committee members
Kegiatan Pengembangan Kompetensi Dewan Komisaris dalam is presented in the Board of Commissioners’ Competency
Laporan ini. Development Activities section of this Report.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Rapat Komite Audit Audit Committee Meetings
Rapat Komite Audit merupakan sarana pengawasan strategis Audit Committee meetings serve as a strategic oversight
yang dilakukan untuk memastikan kepatuhan, transparansi, mechanism to ensure compliance, transparency, and
dan integritas operasional Perusahaan. Forum ini bertujuan operational integrity within the Company. These meetings
untuk mendukung efektivitas fungsi pengawasan oleh Dewan support the effectiveness of the Board of Commissioners'
Komisaris. supervisory function.
Kebijakan Rapat Komite Audit Policy on Audit Committee Meetings
Ketentuan pelaksanaan rapat Komite Audit merujuk pada The implementation of Audit Committee meetings is governed
POJK No. 55/2015 dan Piagam Komite Audit, dengan rincian by OJK Regulation No. 55/POJK.04/2015 and the Audit
sebagai berikut: Committee Charter, with the following provisions:
1. Komite Audit mengadakan rapat setidaknya setiap 1. The Audit Committee shall convene at least once every
triwulan. Agenda formal dan lokasi pertemuan termasuk quarter. The meeting agenda, venue, and information
informasi tentang isu-isu utama akan disampaikan regarding key issues to be discussed shall be distributed
sebelum hari pertemuan. prior to the meeting date.
2. Komite Audit dapat mengundang pihak-pihak terkait 2. The Audit Committee may invite relevant parties to attend
untuk menghadiri rapat Komite Audit sejauh dianggap meetings whenever deemed necessary.
perlu.
3. Jika diperlukan, Komite Audit dapat mengadakan rapat 3. Where required, the Audit Committee may hold private
tertutup dengan Internal Audit, Corporate Secretary, meetings with Internal Audit, the Corporate Secretary,
External Auditor dan pihak terkait lainnya di Perusahaan. the External Auditor, and other relevant parties within
the Company.
4. Seluruh proses, termasuk perbedaan pendapat, 4. All proceedings, including any dissenting opinions, shall
didokumentasikan dalam risalah rapat. Risalah rapat be documented in meeting minutes. The minutes shall
dibagikan kepada Komite Audit dan Dewan Komisaris. be distributed to the Audit Committee members and the
Board of Commissioners.
5. Kuorum rapat adalah minimal 2/3 anggota Komite Audit. 5. A quorum shall be achieved when at least two-thirds (2/3)
Rapat ditunda jika kuorum tidak terpenuhi. Keputusan of the Audit Committee members are present. Meetings
dapat diambil jika disetujui oleh lebih dari ½ anggota shall be postponed if the quorum requirement is not met.
Komite Audit. Resolutions may be adopted with the approval of more
than one-half (1/2) of the Audit Committee members.
6. Keputusan Komite Audit dibuat berdasarkan musyawarah 6. Audit Committee resolutions shall be made based on
dan mufakat. deliberation and consensus.
Pelaksanaan Rapat Komite Audit Implementation of Audit Committee Meetings
Sepanjang tahun buku 2025, Komite Audit telah melaksanakan Throughout the 2025 financial year, the Audit Committee held
15 (lima belas) kali rapat, yang terdiri dari: 15 (fifteen) meetings, consisting of:
• 4 (empat) kali rapat bersama Dewan Komisaris; • 4 (four) meetings with the Board of Commissioners;
• 4 (empat) kali rapat bersama Audit Internal; • 4 (four) meetings with Internal Audit;
• 2 (dua) kali rapat bersama Auditor Eksternal; • 2 (two) meetings with the External Auditor;
• 4 (empat) kali rapat bersama divisi lainnya; dan • 4 (four) meetings with other divisions; and
• 1 (satu) kali rapat internal Komite Audit. • 1 (one) internal Audit Committee meetings.
Adapun rincian pelaksanaan rapat komite audit di sepanjang The details of the Audit Committee meetings held during the
tahun buku 2025 adalah sebagai berikut: 2025 financial year are as follows:
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Rapat Komite Audit bersama Dewan Komisaris
Audit Committee Meeting with the Board of Commissioners
Tanggal Agenda Rapat Harry Junarto Bambang
Date Meeting Agenda Danui Tjahjadi Dewandaru
26 Juni 2025 Pengesahan Laporan Keuangan Tahun Buku 2024
√ √ √
June 26, 2025 Approval of the Financial Statements for Fiscal Year 2024
30 Juli 2025 Pengesahan Laporan Keuangan Triwulan I tahun buku 2025
√ √ √
July 30, 2025 Approval of the First Quarter Financial Statements for Fiscal Year 2025
30 Oktober 2025 Pengesahan Laporan Keuangan Triwulan II tahun buku 2025
√ √ √
October 30, 2025 Approval of the Second Quarter Financial Statements for Fiscal Year 2025
30 Januari 2026 Pengesahan Laporan Keuangan Triwulan III tahun buku 2025
January 30, 2026 Approval of the Third Quarter Financial Statements for Fiscal Year 2025
√ √ √
Tingkat Kehadiran (%)
Attendance Rate (%)
100 100 100
Rapat Komite Audit bersama Audit Internal
Audit Committee Meeting with Internal Audit
Tanggal Agenda Rapat Harry Junarto Bambang
Date Meeting Agenda Danui Tjahjadi Dewandaru
27 Mei 2025 Laporan Internal Audit Q2 1 Juli 2024 sampai 31 Maret 2025
√ √ √
May 27, 2025 Internal Audit Report Q2 from 1 July 2024 to 31 March 2025
14 Agustus 2025 Laporan Internal Audit Q1 30 Juni 2025
√ √ √
August 14, 2025 Internal Audit Report Q1 as of 30 June 2025
28 November 2025 Laporan Internal Audit Q2 30 September 2025
√ √ √
November 28, 2025 Internal Audit Report Q2 as of 30 September 2025
12 Maret 2026 Laporan Internal Audit Q3 31 Desember 2025
March 12, 2026 Internal Audit Report Q3 as of 31 December 2025
√ √ √
Tingkat Kehadiran (%)
Attendance Rate (%)
100 100 100
Rapat Komite Audit bersama Audit Eksternal
Audit Committee Meeting with External Audit
Tanggal Agenda Rapat Harry Junarto Bambang
Date Meeting Agenda Danui Tjahjadi Dewandaru
24 Juni 2025 Pembahasan laporan audit EY atas Laporan Keuangan per 31 Maret 2025
√ √ √
June 24, 2025 Discussion on EY's Audit Report on Financial Statements as of 31 March 2025
27 Januari 2026 Pembahasan Rencana Audit Laporan Keuangan per 31 Maret 2026 - EY
January 27, 2025 Discussion on EY's Audit Plan for Financial Statements as of 31 March 2026 √ √ √
- EY
Tingkat Kehadiran (%)
Attendance Rate (%)
100 100 100
Rapat Komite Audit bersama Divisi Finance
Audit Committee Meeting with Finance Divisions
Tanggal Agenda Rapat Harry Junarto Bambang
Date Meeting Agenda Danui Tjahjadi Dewandaru
30 Juli 2025 Pembahasan Laporan Keuangan Triwulan I – 30 Juni 2025
√ √ √
July 30, 2025 Discussion on the First Quarter Financial Statements – 30 June 2025
25 Agustus 2025 Pembahasan Evaluasi KAP/AP
August 25, 2025 Discussion on the Evaluation of the Public Accounting Firm and Public √ √ √
Accountant
30 Oktober 2025 Pembahasan Laporan Keuangan Triwulan II – 30 September 2025
√ √ √
October 30, 2025 Discussion on the Second Quarter Financial Statements – 30 September 2025
29 Januari 2026 Pembahasan Laporan Keuangan Triwulan III – 31 Desember 2025
january 29, 2026 Discussion on the Third Quarter Financial Statements – 31 December 2025
√ √ √
Tingkat Kehadiran (%)
Attendance Rate (%)
100 100 100
2025 Annual Report & Sustainability Report 201 PT Hexindo Adiperkasa Tbk
Page 202
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Rapat Internal Komite Audit
Internal Meeting Audit Committee
Tanggal Agenda Rapat Harry Junarto Bambang
Date Meeting Agenda Danui Tjahjadi Dewandaru
16 September 2025 Diskusi perihal Isu-isu Perseroan
September 16, 2025 Discussion on Matters Relating to the Company
√ √ √
Tingkat Kehadiran (%)
Attendance Rate (%)
100 100 100
Pelaksanaan Kegiatan Komite Audit Implementation of Audit Committee Activities
Sepanjang tahun buku 2025, Komite Audit Perseroan telah Throughout the 2025 financial year, the Company's Audit
melaksanakan tugas-tugas berikut: Committee carried out the following activities:
1. Menelaah dan membahas Laporan Keuangan Perseroan 1. Reviewed and discussed the Company's Financial
untuk tahun buku 2024 serta laporan triwulan pertama, Statements for the 2024 financial year, as well as the first,
kedua, dan ketiga tahun buku 2025 bersama Divisi second, and third quarter financial statements for the
Finance, untuk kemudian mendapatkan persetujuan dari 2025 financial year, together with the Finance Division,
Direksi dan Dewan Komisaris sebelum laporan tersebut prior to obtaining approval from the Board of Directors
disampaikan kepada pihak otoritas dan dipublikasikan and the Board of Commissioners before submission to the
kepada publik. relevant authorities and public disclosure.
2. Membahas dan mengevaluasi kinerja kantor akuntan 2. Discussed and evaluated the performance of the Public
publik terkait penugasan dan hasil audit atas Laporan Accounting Firm in relation to its engagement and audit
Keuangan tahun buku 2024, serta melaporkan hasil results for the 2024 financial year, and reported the
evaluasi tersebut kepada Dewan Komisaris. evaluation results to the Board of Commissioners.
3. Menelaah dan membahas secara triwulanan laporan dan 3. Reviewed and discussed, on a quarterly basis, reports and
temuan dari Internal Audit, termasuk tindak lanjut yang findings from Internal Audit, including follow-up actions
dilakukan oleh Direksi atas temuan audit, pelaksanaan taken by the Board of Directors on audit findings, the
penerapan GCG, serta kepatuhan Perseroan terhadap implementation of Good Corporate Governance (GCG),
peraturan perundang-undangan yang berlaku, kemudian and the Company's compliance with applicable laws
memberikan rekomendasi yang diperlukan. and regulations, and provided recommendations where
necessary.
4. Menyampaikan laporan pelaksanaan tugas secara berkala 4. Submitted periodic reports on the implementation of its
kepada Dewan Komisaris. duties to the Board of Commissioners.
5. Memberikan rekomendasi kepada Dewan Komisaris 5. Provided recommendations to the Board of Commissioners
terkait penunjukan akuntan publik dan/atau kantor regarding the appointment of the public accountant and/or
akuntan publik yang akan mengaudit Laporan Keuangan Public Accounting Firm to audit the Company's Financial
Perseroan untuk tahun buku 2025. Statements for the 2025 financial year.
6. Melakukan diskusi dan evaluasi efektivitas pengendalian 6. Discussed and evaluated the effectiveness of internal
internal bersama Internal Audit guna memastikan sistem controls together with Internal Audit to ensure that the
pengendalian berjalan dengan optimal. internal control system operated effectively.
7. Melakukan diskusi dan evaluasi kinerja setiap divisi, 7. Conducted discussions and evaluations of the
serta menyusun usulan dan rekomendasi tindak lanjut performance of each division and prepared proposals and
yang dipandang perlu untuk disampaikan kepada Dewan recommendations for follow-up actions to be submitted
Komisaris agar mendapatkan perhatian dan tindak lanjut to the Board of Commissioners for further consideration
dari Direksi dalam pengelolaan Perseroan. and direction to the Board of Directors in managing the
Company.
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Penilaian Kinerja Komite Audit Performance Assessment of the Audit Committee
Dewan Komisaris melakukan evaluasi atas efektivitas The Board of Commissioners evaluates the effectiveness of the
pelaksanaan tugas Komite Audit untuk menilai sejauh mana Audit Committee's performance to assess the extent to which
Komite Audit dapat mendukung fungsi pengawasan Dewan the Audit Committee supports the Board of Commissioners'
Komisaris, serta menjaga integritas proses pelaporan keuangan oversight function and safeguards the integrity of the financial
dan kepatuhan terhadap regulasi yang berlaku. reporting process and compliance with applicable regulations.
Prosedur Penilaian Kinerja Komite Audit Performance Assessment Procedure of the Audit
Committee
Dewan Komisaris melakukan evaluasi kinerja Komite Audit The Board of Commissioners conducts an annual performance
setiap tahun menggunakan metode penilaian yang didasarkan evaluation of the Audit Committee using an assessment method
pada pelaksanaan tugas dan tanggung jawab yang telah based on the implementation of its duties and responsibilities,
dilaksanakan beserta kriteria penilaian yang telah ditetapkan. as well as the established evaluation criteria.
Kriteria Penilaian Kinerja Komite Audit Performance Assessment Criteria of the Audit
Committee
Berikut adalah kriteria yang digunakan dalam melakukan The following criteria are used to assess the performance of the
penilaian atas kinerja Komite Audit Perseroan: Company's Audit Committee:
1. Pelaksanaan pengawasan atas laporan keuangan dan 1. Effectiveness of oversight over financial reporting and
proses audit; audit processes.
2. Efektivitas pemantauan manajemen risiko dan 2. Effectiveness of monitoring risk management and internal
pengendalian internal; control systems.
3. Penelaahan atas kepatuhan hukum dan peraturan; 3. Review of compliance with applicable laws and regulations.
4. Independensi dan objektivitas dalam pelaksanaan tugas; 4. Independence and objectivity in carrying out duties and
serta responsibilities.
5. Kualitas rekomendasi dan nasihat kepada Dewan 5. Quality of recommendations and advice provided to the
Komisaris. Board of Commissioners.
Hasil Penilaian Kinerja Komite Audit Results of the Performance Assessment of the Audit
Committee
Berdasarkan prosedur dan kriteria penilaian kinerja yang Based on the performance assessment procedures and
diterapkan pada tahun buku 2025, masing-masing anggota criteria applied during the 2025 financial year, each member
Komite Audit telah menjalankan tugas dan tanggung jawabnya of the Audit Committee performed his or her duties and
dengan baik. responsibilities satisfactorily.
2025 Annual Report & Sustainability Report 203 PT Hexindo Adiperkasa Tbk
Page 204
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Pedoman Perilaku
Code of Conduct
Pedoman Perilaku Perseroan merupakan acuan utama dalam The Company's Code of Conduct serves as the primary guideline
mengatur tata kelola dan hubungan antara manajemen, governing corporate governance practices and relationships
karyawan, dan pemangku kepentingan eksternal. Pedoman ini among management, employees, and external stakeholders.
bertujuan memastikan bahwa setiap tindakan dan keputusan The Code is intended to ensure that all actions and decisions
yang diambil selaras dengan nilai integritas, transparansi, serta are aligned with the principles of integrity, transparency, and
kepatuhan terhadap hukum dan regulasi yang berlaku. compliance with applicable laws and regulations.
POKOK-POKOK PEDOMAN PERILAKU KEY PRINCIPLES OF THE CODE OF CONDUCT
Pedoman Perilaku Perseroan memuat prinsip dan ketentuan The Company's Code of Conduct outlines the principles and
yang harus dipatuhi oleh seluruh pihak yang terlibat dalam provisions that must be observed by all parties involved in the
pengelolaan operasional, bisnis, serta hubungan dengan Company's operations, business activities, and stakeholder
pemangku kepentingan, antara lain: relationships, including the following:
1. Kondisi Tempat Kerja Ideal 1. Ideal Workplace Conditions
• Menghormati hak asasi manusia dan privasi. • Respect human rights and privacy.
• Melarang diskriminasi dan pelecehan seksual. • Prohibit discrimination and sexual harassment.
• Menciptakan lingkungan kerja aman, sehat, dan • Foster a safe, healthy, and comfortable working
nyaman. environment.
• Mendorong budaya kerja kolaboratif dan profesional. • Promote a collaborative and professional work
culture.
2. Kualitas, Keselamatan, Kesehatan, dan Lingkungan 2. Quality, Safety, Health, and Environment (QSHE)
(QSHE)
• Kepatuhan terhadap standar QSHE. • Comply with QSHE standards and requirements.
• Pencegahan kecelakaan kerja dan pencemaran • Prevent workplace accidents and environmental
lingkungan. pollution.
• Promosi kesehatan fisik dan mental karyawan. • Promote the physical and mental well-being of
employees.
3. Aset-Aset Perusahaan 3. Company Assets
• Penggunaan aset (fisik, TI, kekayaan intelektual) • Use Company assets, including physical assets,
secara efisien dan sesuai aturan. information technology resources, and intellectual
property, efficiently and in accordance with
applicable policies.
• Larangan pencurian atau penyalahgunaan aset. • Prohibit theft, misuse, or unauthorized use of
Company assets.
• Perlindungan hak kekayaan intelektual. • Protect intellectual property rights.
4. Kualitas Produk & Layanan 4. Product and Service Quality
• Menyediakan produk/jasa terbaik untuk kepuasan • Provide high-quality products and services to ensure
pelanggan. customer satisfaction.
• Komplain pelanggan dianggap sebagai masukan • Treat customer complaints as valuable feedback for
berharga untuk perbaikan. continuous improvement.
• Menyampaikan informasi produk/jasa secara jujur • Provide accurate, honest, and transparent
dan transparan. information regarding products and services.
• Tidak mencemarkan reputasi pesaing (menghindari • Refrain from actions that may harm the reputation
praktik negatif seperti black campaign). of competitors, including negative campaigning or
other unfair business practices.
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• Melakukan audit internal/eksternal untuk • Conduct internal and external audits to ensure that
memastikan prosedur bisnis sesuai hukum dan business processes comply with applicable laws,
regulasi perusahaan. regulations, and Company policies.
5. Perdagangan Saham oleh Orang Dalam 5. Insider Trading
Karyawan dilarang melakukan perdagangan saham Employees are prohibited from trading securities based
berdasarkan informasi internal. on non-public or confidential Company information.
6. Kerahasiaan atas Hak dan Kekayaan Intelektual 6. Confidentiality and Intellectual Property Rights
• Tidak mengungkapkan informasi rahasia • Maintain the confidentiality of Company
Perusahaan. information.
• Melindungi data pribadi dan dokumen Perusahaan. • Protect personal data and Company documents
from unauthorized disclosure or misuse.
7. Hukum Kompetisi 7. Competition Law
Menghindari praktik kartel, monopoli, atau pengaturan Avoid cartel practices, monopolistic conduct, price-fixing
harga. arrangements, or other anti-competitive activities.
8. Pemberian dan Perjamuan bisnis di Luar Jam Kerja 8. Business Gifts and Entertainment Outside Working Hours
Larangan menerima/memberi hadiah atau uang yang Prohibit the giving or receiving of gifts, hospitality, money,
dapat mempengaruhi keputusan bisnis. or other benefits that may influence business decisions.
9. Konflik Kepentingan 9. Conflict of Interest
Karyawan harus menghindari kepentingan pribadi yang Employees must avoid personal interests that may conflict
bertentangan dengan Perusahaan. with the interests of the Company.
10. Aktivitas Pengadaan 10. Procurement Activities
• Seleksi vendor melalui proses transparan. • Conduct vendor selection through a transparent
process.
• Larangan interaksi langsung antara pengguna dan • Restrict direct interactions between end users and
vendor. vendors where required by procurement procedures.
• Penandatanganan pakta integritas oleh vendor. • Require vendors to sign an integrity pact.
11. Hubungan dengan Masyarakat 11. Community Relations
• Kontribusi sosial dan kepatuhan terhadap hukum • Contribute positively to society and comply with
lingkungan. environmental laws and regulations.
• Larangan donasi atau pemberian kepada partai • Prohibit donations or contributions to political
politik/ pemerintah untuk kepentingan bisnis. parties or government officials for business-related
purposes.
SOSIALISASI DAN UPAYA PENEGAKAN SOCIALIZATION AND ENFORCEMENT OF THE
PEDOMAN PERILAKU CODE OF CONDUCT
Perseroan telah melaksanakan sosialisasi Pedoman Perilaku The Company has disseminated the Code of Conduct to
kepada seluruh anggota Dewan Komisaris, Direksi, dan all members of the Board of Commissioners, the Board
karyawan melalui berbagai saluran komunikasi internal. of Directors, and employees through various internal
Sosialisasi tersebut mencakup program orientasi untuk communication channels. Such dissemination includes
karyawan baru, penyampaian informasi melalui video, orientation programs for new employees, informational
serta distribusi informasi melalui email blasting dan media videos, email communications, and other relevant internal
komunikasi internal lainnya yang relevan. communication media.
Selain itu, Perseroan juga melakukan penegakan Pedoman In addition, the Company enforces the Code of Conduct
Perilaku dengan menyediakan saluran whistleblowing system. through the implementation of a whistleblowing system.
Berdasarkan upaya tersebut, tidak terdapat pelanggaran Based on these efforts, there were no violations of the Code
terhadap Pedoman Perilaku yang dilakukan oleh karyawan of Conduct by employees or management during the 2025
maupun manajemen Perseroan selama tahun buku 2025. financial year.
2025 Annual Report & Sustainability Report 205 PT Hexindo Adiperkasa Tbk
Page 206
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
PEMBERLAKUAN PEDOMAN PERILAKU IMPLEMENTATION OF THE CODE OF
CONDUCT
Pedoman Perilaku Perseroan berlaku bagi seluruh individu The Company's Code of Conduct applies to all individuals
yang terlibat dalam operasional Perusahaan, termasuk anggota involved in the Company's operations, including members of
Dewan Komisaris, Direksi, dan seluruh karyawan. the Board of Commissioners, the Board of Directors, and all
employees.
Kebijakan Antikorupsi
Anti-Corruption Policy
PROGRAM DAN PROSEDUR ANTIKORUPSI ANTI-CORRUPTION PROGRAMS AND
PROCEDURES
Perseroan memiliki peraturan antikorupsi yang dibuat untuk The Company has established an Anti-Corruption Policy to
memastikan kepatuhan terhadap Standar Perilaku Perusahaan ensure compliance with the Standards of Conduct of Hitachi
Hitachi Construction Machinery Co., Ltd. (HCM) Jepang Construction Machinery Co., Ltd. (HCM) Japan and the HCM
dan Kode Etik Grup HCM Jepang, yang mengarahkan bahwa Group Code of Ethics. These standards require all HCM Group
setiap karyawan grup HCM Jepang harus bertindak sesuai employees to act in accordance with applicable laws and ethical
aturan hukum dan kejujuran perusahaan yang etis melalui business principles by conducting business lawfully and in
menjalankan bisnis secara sah dan sesuai dengan Undang- compliance with both domestic and international anti-bribery
undang Antisuap dalam dan luar negeri. laws.
Istilah “korupsi” dalam Peraturan ini meliputi setiap tindakan Under this Policy, the term “corruption” includes any act of
memberi, atau menawarkan atau menjanjikan untuk memberi, giving, offering, promising to give, or authorizing the giving
atau mengizinkan pemberian, uang atau sesuatu yang berharga, of money or anything of value, directly or indirectly, to obtain
secara langsung atau tidak langsung, untuk memperoleh an improper business advantage or benefit for the purpose of:
keuntungan atau keuntungan yang tidak adil dalam bisnis,
untuk tujuan:
a. Mempengaruhi tindakan atau keputusan resmi siapapun; a. Influencing the actions or official decisions of any person;
b. Mendorong suatu tindakan atau kelalaian yang melanggar b. Inducing a person to act or refrain from acting in violation
kewajiban sah seseorang, atau of their lawful duties; or
c. Membujuk siapapun untuk menggunakan pengaruhnya c. Influencing a person to use their position or influence to
untuk mempengaruhi tindakan atau keputusan resmi affect the actions or decisions of a public official.
pejabat publik.
LANGKAH-LANGKAH MENCEGAH PRAKTIK MEASURES TO PREVENT CORRUPTION
KORUPSI PRACTICES
a. Kontrak dengan Mitra Bisnis a. Contracts with Business Partners
Sebelum membuat kontrak dengan Mitra Bisnis, Before entering into a contract with a business partner,
persetujuan harus diperoleh dari manajer yang berwenang approval must be obtained from the authorized manager
setelah meninjau integritas Mitra Bisnis, riwayat bisnis, following a review of the business partner’s integrity,
dan hubungan dengan Pejabat Publik (yaitu proses uji business history, and relationship with public officials
tuntas), dan legalitas serta kesesuaian ketentuan kontrak (due diligence process), as well as an assessment of
dengan Pedoman yang berlaku; the legality and compliance of the contract terms with
applicable guidelines.
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b. Pembayaran kepada Mitra Usaha b. Payments to Business Partners
Sebelum pembayaran komisi atau biaya kompensasi Before any commission or compensation payment is
kepada mitra usaha, persetujuan harus diperoleh dari made to a business partner, approval must be obtained
manajer yang berwenang setelah mengevaluasi kesesuaian from the authorized manager after evaluating whether
rincian pembayaran dengan Pedoman yang berlaku; the payment details comply with applicable guidelines.
c. Hiburan dan Hadiah c. Entertainment and Gifts
Menawarkan hiburan dan hadiah kepada pihak luar, baik The offering of entertainment and gifts to external
pejabat publik atau bukan, atau sebaliknya karyawan parties, whether public officials or non-public officials, as
menerima pemberian dari pihak luar harus mematuhi well as the acceptance of gifts or benefits by employees
ketentuan UndangUndang Antipenyuapan dan pedoman from external parties, must comply with applicable anti-
yang berlaku; bribery laws and internal guidelines.
d. Kontribusi Amal atau Politik d. Charitable and Political Contributions
Memberikan sumbangan amal atau politik harus Any charitable or political contribution must be made in
mematuhi Undang-Undang Antipenyuapan dan compliance with applicable anti-bribery laws and internal
pedoman yang berlaku; guidelines.
e. Mempekerjakan Mantan Pejabat Publik atau Pejabat e. Employment of Former or Current Public Officials
Publik yang Masih Aktif
Mempekerjakan atau mendiskusikan kemungkinan The employment of, or discussions regarding employment
pekerjaan atau hubungan konsultasi dengan mantan or consultancy arrangements with, former public officials,
pejabat publik atau pejabat publik yang masih aktif atau current public officials, or their family members must
anggota keluarga mereka harus mematuhi Undang- comply with applicable anti-bribery laws and internal
Undang Antipenyuapan dan pedoman yang berlaku; guidelines.
f. Uang Pelicin f. Facilitation Payments
Uang pelicin dilarang berdasarkan peraturan ini dengan Facilitation payments are prohibited under this Policy,
pengecualian pada kasus berikut: except in the following circumstances:
1. Karyawan dihadapkan pada bahaya yang 1. The employee faces an immediate threat to life or
mengancam jiwa mereka; atau personal safety; or
2. Pejabat publik dapat memberikan tanda terima 2. The public official provides an official receipt or
resmi atau konfirmasi tertulis tentang legalitasnya. written confirmation demonstrating the legality of
the payment.
Karyawan yang memberikan uang pelicin harus melapor ke Employees who make a facilitation payment under the
Departemen Legal segera mungkin. Semua uang pelicin harus permitted exceptions must report the matter to the Legal
didokumentasikan secara akurat dalam catatan keuangan dan Department as soon as possible. All facilitation payments
akuntansi. must be accurately recorded in the Company's financial and
accounting records.
PELATIHAN DAN SOSIALISASI ANTI KORUPSI ANTI-CORRUPTION TRAINING AND
AWARENESS PROGRAMS
Untuk memastikan kepatuhan karyawan terhadap Undang- To ensure employee compliance with anti-bribery laws, the
Undang Antipenyuapan, Departemen Legal bekerja sama Legal Department, in collaboration with the Human Capital
dengan Divisi HC menyelenggarakan program pendidikan (HC) Division, continuously conducts education and training
dan pelatihan terkait kebijakan antikorupsi secara programs related to the Company's anti-corruption policies.
berkesinambungan.
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Sistem Pelaporan Pelanggaran [2-26]
Whistleblowing System
Whistleblowing System adalah sistem yang dikelola secara The Whistleblowing System is a confidential and independent
rahasia dan independen untuk menerima dan menangani mechanism established to receive and address reports of alleged
pengaduan atas dugaan pelanggaran terhadap peraturan violations of Company regulations by employees. It is intended
Perusahaan oleh pekerja, guna mendorong partisipasi to encourage active participation in fostering a compliant and
aktif dalam menciptakan lingkungan kerja yang patuh dan ethical work environment.
berintegritas.
DASAR HUKUM LEGAL BASIS
Dasar hukum mengenai penerapan sistem pelaporan The implementation of the Company's Whistleblowing System
pelanggaran Perseroan mengacu pada ketentuan internal is based on the following internal regulations:
berikut:
1. SK Direksi No. 072/SK-DIR/2016 tentang Pedoman 1. Board of Directors Decree No. 072/SK-DIR/2016
Pelaporan Whistleblowing System; concerning the Whistleblowing System Guidelines;
2. Pedoman Perilaku Perseroan; 2. The Company's Code of Conduct;
3. Perjanjian Kerja Bersama (PKB) Perseroan; dan 3. The Company's Collective Labor Agreement (CLA); and
4. Peraturan terkait Internal Control Perseroan. 4. The Company's Internal Control policies.
PENERAPAN SISTEM PELAPORAN IMPLEMENTATION OF THE WHISTLEBLOWING
PELANGGARAN SYSTEM
Penerapan Sistem Pelaporan Pelanggaran bertujuan untuk The Whistleblowing System is designed to facilitate the
memfasilitasi pelaporan pelanggaran yang terjadi di Perusahaan. reporting of violations occurring within the Company. Types
Jenis pelanggaran yang dapat dilaporkan melalui Whistleblowing of violations that may be reported through the Whistleblowing
System antara lain mencakup, namun tidak terbatas pada: System include, but are not limited to:
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1. Korupsi, kolusi dan nepotisme (KKN); 1. Corruption, collusion, and nepotism;
2. Suap; 2. Bribery;
3. Gratifikasi (pemberian pihak ketiga kepada pekerja); 3. Gratification (gifts or benefits provided by third parties to
employees);
4. Pencurian; 4. Theft;
5. Penggelapan dan penipuan; 5. Embezzlement and fraud;
6. Pemalsuan dokumen; 6. Document forgery;
7. Melanggar hukum dan peraturan Perusahaan; 7. Violations of laws and Company regulations;
8. Benturan Kepentingan; 8. Conflicts of interest;
9. Pelecehan; 9. Harassment;
10. Pemerasan; 10. Extortion;
11. Perbuatan Curang; dan 11. Fraudulent acts; and
12. Permintaan hadiah atau Fasilitas Khusus. 12. Requests for gifts or special favors.
PROSEDUR PENYAMPAIAN LAPORAN PROCEDURES FOR SUBMITTING A REPORT
PELANGGARAN
Laporan pelanggaran harus disampaikan secara lengkap Reports must be submitted clearly and comprehensively
dan jelas agar dapat ditindaklanjuti dengan baik. Informasi to enable proper follow-up. At a minimum, the following
minimum yang perlu disampaikan oleh pelapor mencakup information should be provided:
hal-hal berikut:
1. Data diri pelapor 1. Reporter Information
Sekurang-kurangnya memuat: nama, cabang/project/ At a minimum, the report should include the reporter's
departemen/instansi atau perusahaan, jabatan, nomor name, branch/project/department/institution or
yang bisa dihubungi, email. company, position, contact number, and email address.
2. Masalah yang diadukan 2. Description of the Reported Issue
a. Pokok pengaduan/pengungkapan dan jumlah a. A clear description of the reported allegation and the
kerugian (Apabila bisa ditentukan). estimated amount of loss, if applicable.
b. Setiap pengaduan hanya ditujukan pada satu b. Each report should relate to only one issue or case.
masalah/ kasus.
3. Pihak yang terlibat 3. Parties Involved
Dalam pengaduan wajib menjelaskan siapa yang The report must identify the individuals responsible for
seharusnya bertanggung jawab atas kejadian tersebut the incident, any witnesses, and the parties who benefited
termasuk saksi dan siapa/pihak mana yang diuntungkan/ from or were adversely affected by the incident.
dirugikan.
4. Lokasi Kejadian 4. Location of the Incident
Lokasi dimana kejadian tersebut terjadi, dengan spesifik The report should specify where the incident occurred,
menyebutkan nama tempat atau departemen/cabang/ including the relevant location, department, branch, or
project yang terkait. project.
5. Waktu Kejadian 5. Time of the Incident
Periode kejadian dari masalah tersebut baik berupa The report should indicate when the incident occurred,
tanggal, bulan dan tahun tertentu saat masalah tersebut including the relevant date, month, and year, if known.
terjadi.
6. Bagaimana terjadinya dan sebutkan buktinya. 6. How the incident occurred and any supporting evidence.
7. Apakah kasus ini pernah dilaporkan kepada pihak lain. 7. Whether the case has previously been reported to another
party.
8. Apakah kasus ini pernah terjadi sebelumnya. 8. Whether a similar incident has occurred previously.
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SALURAN DAN MEKANISME PELAPORAN REPORTING CHANNELS AND MECHANISM
Laporan atas dugaan pelanggaran dapat disampaikan melalui Reports of alleged violations may be submitted through the
saluransaluran berikut dengan tetap menjamin kerahasiaan following channels while ensuring the confidentiality of the
pelapor: reporter:
1. Metode pelaporan dapat menggunakan: 1. Reporting Methods
a. Pertemuan langsung. a. Direct meeting;
b. Hotline: 021-4611688 ext 397 b. Hotline: 021-4611688 ext. 397;
c. Email: hapwb@hexindo-tbk.co.id c. Email: hapwb@hexindo-tbk.co.id;
d. Intranet/Website Perusahaan. d. Company Intranet/Website.
2. Setiap Laporan yang diberikan akan dilaporkan 2. All reports received will be reviewed and processed further
dan diproses lebih lanjut melalui koordinasi dengan in coordination with the Internal Audit Department.
Departemen Internal Audit; dan
3. Apabila pihak yang dilaporkan terbukti melakukan 3. If the reported party is found to have violated Company
pelanggaran terhadap peraturan perusahaan, maka regulations, appropriate actions will be taken in
akan ditindak lanjuti sesuai ketentuan Perusahaan yang accordance with the applicable Company policies and
berlaku. procedures.
PERLINDUNGAN BAGI PELAPOR PROTECTION FOR WHISTLEBLOWERS
Perusahaan berkomitmen untuk memberikan perlindungan yang The Company is committed to providing maximum protection
maksimal kepada pelapor sebagai bagian dari upaya menciptakan to whistleblowers as part of its efforts to maintain a fair and
lingkungan kerja yang adil dan transparan, antara lain: transparent work environment, including:
1. Perlindungan kerahasiaan identitas whistleblower; 1. Protection of the whistleblower's identity and
confidentiality;
2. Perlindungan dari tindakan balasan dari pihak yang 2. Protection against retaliation by the reported party in
dilaporkan/ terlapor yang berhubungan dengan aktivitas relation to employment activities, including protection
pekerjaan (Perlindungan dari tekanan, penundaan from intimidation, delayed promotion, or termination;
promosi, pemecatan); dan and
3. Apabila Pelapor terlibat atas pelanggaran, namun tetap 3. If a whistleblower is involved in the reported violation
beritikad baik untuk mengungkapkan penyimpangan, but acts in good faith to disclose the misconduct, the
maka Pelapor tersebut akan dipertimbangkan untuk whistleblower may be considered for a reduction of
mendapatkan pengurangan sanksi administratif administrative sanctions. Any decision regarding such
Perusahaan, dalam hal ini pengurangan sanksi administratif reduction shall be at the sole discretion of the Board of
tersebut akan menjadi wewenang BOD sepenuhnya. Directors.
PENGELOLA WBS DAN MEKANISME WBS ADMINISTRATION AND COMPLAINT
PENANGANAN PENGADUAN HANDLING MECHANISM
Proses penanganan pengaduan dalam sistem whistleblowing The complaint-handling process under the Company's
perusahaan dimulai dengan penyampaian laporan indikasi Whistleblowing System begins with the submission of a report
pelanggaran oleh pelapor. Laporan yang diterima kemudian of an alleged violation by the whistleblower. Reports received
akan diperiksa oleh Audit Internal untuk memastikan apakah are reviewed by Internal Audit to determine whether the
pelanggaran yang dilaporkan sesuai dengan ketentuan dan reported violation is valid and in accordance with applicable
peraturan yang berlaku di perusahaan. Company regulations and policies.
Apabila laporan tersebut dinyatakan valid, Audit Internal akan If the report is deemed valid, Internal Audit submits the
menyerahkan hasil pemeriksaan kepada Komite Kepatuhan findings to the Compliance and Risk Management Committee
dan Manajemen Risiko untuk ditindaklanjuti lebih lanjut. for further review. The Committee is responsible for providing
Komite Kepatuhan dan Manajemen Risiko memiliki tugas recommendations that serve as the basis for decision-making
untuk memberikan rekomendasi yang akan menjadi dasar bagi by the Board of Directors.
pengambilan keputusan oleh Direksi.
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Setelah mempertimbangkan rekomendasi yang diberikan oleh After considering the Committee's recommendations, the
Komite, Direksi akan mengambil keputusan yang tepat terkait Board of Directors determines the appropriate sanctions based
sanksi yang sesuai dengan jenis pelanggaran yang ditemukan. on the nature of the violation identified. The Board's decision
Keputusan Direksi mengenai sanksi tersebut kemudian is then communicated to the reported party for follow-up in
disampaikan kepada terlapor untuk dilakukan tindak lanjut accordance with the applicable procedures.
sesuai prosedur yang berlaku.
TINDAK LANJUT LAPORAN PELANGGARAN FOLLOW-UP ON WHISTLEBLOWING REPORTS
PADA TAHUN BUKU 2025 IN THE 2025 FINANCIAL YEAR
Sepanjang tahun buku 2025, Perseroan menerima sebanyak 10 During the 2025 financial year, the Company received ten (10)
(sepuluh) laporan pelanggaran melalui saluran Whistleblowing reports through the Whistleblowing System. All reports were
System. Seluruh laporan telah selesai ditindaklanjuti sesuai fully addressed and resolved in accordance with the Company's
dengan kebijakan dan prosedur penanganan pengaduan yang complaint-handling policies and procedures.
berlaku di lingkungan Perseroan.
Rekap Sistem Pelaporan Pelanggaran Tahun Fiskal 2025
Fiscal Year 2025 Violation Reporting System Recap
Kategori Laporan Tanggal Laporan Status Penyelesaian
No
Reports Category Report Date Completion Status
Korupsi, kolusi dan nepotisme (KKN) 2 Juli 2025 Ditindaklanjuti - selesai
1
Corruption, Collusion, and Nepotism July 2, 2025 Followed Up - Completed
Melanggar Peraturan Perundang-Undangan atau Peraturan Perusahaan 14 Juli 2025 Ditindaklanjuti - selesai
2 Violation of Laws and Regulations or Company Policies July 14, 2025 Followed Up - Completed
Melanggar Peraturan Perundang-Undangan atau Peraturan Perusahaan 4 September 2025 Ditindaklanjuti - selesai
3 Violation of Laws and Regulations or Company Policies September 4, 2025 Followed Up - Completed
Melanggar Peraturan Perundang-Undangan atau Peraturan Perusahaan 22 September 2025 Ditindaklanjuti - selesai
4 Violation of Laws and Regulations or Company Policies September 22, 2025 Followed Up - Completed
Melanggar Peraturan Perundang-Undangan atau Peraturan Perusahaan 17 Oktober 2025 Ditindaklanjuti - selesai
5 Violation of Laws and Regulations or Company Policies October 17, 2025 Followed Up - Completed
Peyalahgunaan kekuasaan 3 Oktober 2025 Ditindaklanjuti - selesai
6 Abuse of Authority October 3, 2025 Followed Up - Completed
Melanggar Peraturan Perundang-Undangan atau Peraturan Perusahaan 10 November 2025 Ditindaklanjuti - selesai
7 Violation of Laws and Regulations or Company Policies November 10, 2025 Followed Up - Completed
Melanggar Peraturan Perundang-Undangan atau Peraturan Perusahaan 28 November 2025 Ditindaklanjuti - selesai
8 Violation of Laws and Regulations or Company Policies November 28, 2025 Followed Up - Completed
Pelecehan 22 Januari 2026 Ditindaklanjuti - selesai
9 Harassment January 22, 2026 Followed Up - Completed
Perbuatan Curang 10 Februari 2026 Ditindaklanjuti - selesai
10 Fraudulent Acts February 10, 2026 Followed Up - Completed
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Sistem Pengendalian Internal
Internal Control System
Sistem Pengendalian Internal Perseroan mencakup seluruh The Company's Internal Control System encompasses all
kebijakan, prosedur, dan aktivitas pengawasan yang diterapkan policies, procedures, and monitoring activities that are
secara terintegrasi pada setiap fungsi operasional. Tujuannya implemented in an integrated manner across all operational
adalah untuk memastikan efektivitas dan efisiensi operasional, functions. Its purpose is to ensure operational effectiveness and
keandalan pelaporan keuangan, serta kepatuhan terhadap efficiency, the reliability of financial reporting, and compliance
peraturan dan perundang-undangan yang berlaku. with applicable laws and regulations.
PENGENDALIAN KEUANGAN DAN FINANCIAL AND OPERATIONAL CONTROLS,
OPERASIONAL, SERTA KEPATUHAN TERHADAP AND COMPLIANCE WITH REGULATIONS
REGULASI
Sistem pengendalian internal Perseroan mengacu pada The Company's Internal Control System is based on the
Internal Control - Integrated Framework yang dikembangkan Internal Control – Integrated Framework developed by the
oleh Committee of Sponsoring Organizations of the Treadway Committee of Sponsoring Organizations of the Treadway
Commission (COSO). Kerangka kerja ini menetapkan 3 (tiga) Commission (COSO). This framework establishes three (3)
tujuan utama pengendalian internal, yaitu: primary objectives of internal control:
1. Efektivitas dan efisiensi operasional; 1. Effectiveness and efficiency of operations;
2. Keandalan pelaporan keuangan; dan 2. Reliability of financial reporting; and
3. Kepatuhan terhadap peraturan serta ketentuan yang 3. Compliance with applicable laws, regulations, and
berlaku. requirements.
Untuk mencapai tujuan tersebut, framework COSO To achieve these objectives, the COSO framework identifies
mengidentifikasi 5 (lima) komponen utama pengendalian five (5) key components of internal control:
internal, yaitu:
1. Lingkungan Pengendalian; 1. Control Environment;
2. Penilaian Risiko; 2. Risk Assessment;
3. Aktivitas Pengendalian; 3. Control Activities;
4. Informasi dan Komunikasi; dan 4. Information and Communication; and
5. Pemantauan. 5. Monitoring Activities.
Dalam penerapannya, Perseroan mengikuti kebijakan dari In implementing its Internal Control System, the Company
Hitachi Construction Machinery (HCM) Jepang sebagai entitas follows the policies established by Hitachi Construction
induk, yang mewajibkan setiap entitas anak untuk menerapkan Machinery (HCM) Japan as the parent company. These policies
sistem pengendalian internal berbasis J-SOX (Japanese require each subsidiary to implement a J-SOX (Japanese
Sarbanes-Oxley). Sarbanes-Oxley) based internal control system.
J-SOX merupakan sistem pengendalian internal berbasis J-SOX is a risk-based internal control framework that covers
risiko yang mencakup proses pada level entitas, level bisnis, entity-level controls, business process controls, financial
pelaporan keuangan, dan teknologi informasi (TI). Sistem ini reporting controls, and information technology (IT) controls.
dirancang untuk mendukung terciptanya proses manajemen The system is designed to support effective and efficient
yang efektif dan efisien. management processes throughout the organization.
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Struktur Pengendalian Internal Berbasis J-SOX
Internal Control Structure Based on J-SOX
Level Entitas
Entity-Level
Level Bisnis
Business-Level
Level TI
IT-Level
Tujuan utama penerapan pengendalian internal berbasis The primary objective of implementing the J-SOX-based
J-SOX adalah untuk memitigasi potensi kerugian akibat risiko internal control system is to mitigate potential losses arising
operasional melalui identifikasi potensi risiko dan penerapan from operational risks through the identification of potential
pengendalian atas setiap aktivitas transaksi. Sebagai entitas risks and the implementation of controls over all transaction
anak yang diklasifikasikan ke dalam Kategori 1 dalam Grup activities. As a subsidiary classified as a Category 1 entity within
Hitachi, Perseroan wajib menerapkan pengendalian internal the Hitachi Group, the Company is required to implement
yang mencakup: internal controls covering the following areas:
1. Pengendalian Proses Level Entitas 1. Entity-Level Process Controls
Pengendalian ini dilaksanakan berdasarkan prinsip- These controls are implemented based on the principles
prinsip GCG, dan mencerminkan peningkatan of Good Corporate Governance (GCG) and reflect the
berkelanjutan atas kepatuhan kinerja dari setiap Company's commitment to continuously improving
divisi, departemen cabang, maupun proyek. Dalam compliance and performance across all divisions,
pelaksanaannya, Perseroan memberikan ruang branch departments, and project units. In practice, the
partisipasi kepada karyawan melalui whistleblowing Company encourages employee participation through
system guna mengoptimalkan pengawasan terhadap its whistleblowing system to enhance oversight of
risiko, baik dari aspek keuangan maupun nonkeuangan. both financial and non-financial risks. The Company's
Komitmen Perseroan terhadap GCG juga tercermin commitment to GCG is also demonstrated through the
dalam pelaksanaan Pedoman Perilaku yang diterapkan consistent implementation of its Code of Conduct at all
secara konsisten di seluruh jenjang manajemen. levels of management.
2. Pengendalian Proses Level Bisnis 2. Business Process Controls
Pada tahun buku 2025, pengawasan difokuskan pada During the 2025 financial year, oversight was focused
proses bisnis utama, yang mencakup aktivitas penjualan, on key business processes, including sales, inventory,
persediaan, piutang, dan pelaporan keuangan. Dalam accounts receivable, and financial reporting activities.
penyusunan laporan keuangan, Perseroan senantiasa In preparing its financial statements, the Company
mengacu pada standar akuntansi yang berlaku. consistently adheres to applicable accounting standards.
3. Pengendalian Proses Level TI 3. Information Technology (IT) Controls
a. Pengendalian pada aspek TI mencakup: a. IT controls cover the following areas:
b. Pengelolaan User ID; b. User ID management;
c. Manajemen Password; c. Password management;
d. Penguatan keamanan jaringan dan sistem; serta d. Strengthening network and system security; and
e. Peningkatan infrastruktur TI sesuai dengan standar e. Enhancement of IT infrastructure in accordance
J-SOX. with J-SOX standards.
Seluruh pengawasan atas pengendalian internal di level TI Oversight of internal controls at the IT level is conducted
dilakukan secara langsung oleh principal Hitachi Construction directly by the principal Hitachi Construction Machinery
Machiner (HCM) Jepang sebagai pengendali utama. (HCM) Japan, as the ultimate controlling party.
Adapun pelaksanaan pengendalian dan pengawasan internal The Company's internal control and monitoring activities are
Perseroan dilakukan secara berjenjang melalui organ-organ implemented through the following governance organs:
tata kelola berikut:
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Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
• Dewan Komisaris, bertugas mengawasi dan memberikan • Board of Commissioners, responsible for overseeing and
nasihat atas pengelolaan Perusahaan, pengembangan providing advice on the management of the Company,
usaha, serta manajemen risiko, dengan menerapkan business development, and risk management while
prinsip kehatihatian. applying the principle of prudence.
• Direksi, bertanggung jawab untuk mengembangkan dan • Board of Directors, responsible for developing and
memastikan sistem pengendalian internal Perseroan ensuring the effectiveness of the Company's internal
berjalan efektif dalam melindungi investasi dan aset control system in safeguarding the Company's investments
Perusahaan. and assets.
• Audit Internal, mendukung Direksi dalam pelaksanaan • Internal Audit, responsible for supporting the Board of
audit atas aspek keuangan dan operasional Perusahaan, Directors by conducting audits of the Company's financial
termasuk menilai efektivitas pengendalian serta and operational activities, assessing the effectiveness of
memberikan rekomendasi perbaikan. internal controls, and providing recommendations for
improvement.
• Komite Audit, melakukan penilaian terhadap pelaksanaan • Audit Committee, responsible for evaluating audit
audit oleh Audit Internal serta memberikan rekomendasi activities performed by Internal Audit and providing
guna penyempurnaan sistem pengendalian internal. recommendations to enhance the effectiveness of the
internal control system.
TINJAUAN ATAS EFEKTIVITAS SISTEM REVIEW OF THE EFFECTIVENESS OF THE
PENGENDALIAN INTERNAL INTERNAL CONTROL SYSTEM
Pada tahun buku 2025, sistem pengendalian internal During the 2025 financial year, the Company's internal control
Perseroan dinilai telah berjalan secara efektif dalam system was considered effective in supporting the reliability
mendukung keandalan pelaporan keuangan, peningkatan of financial reporting, improving operational efficiency, and
efisiensi operasional, serta kepatuhan terhadap peraturan dan ensuring compliance with applicable laws and regulations.
perundang-undangan yang berlaku. Evaluasi atas efektivitas Evaluations of the effectiveness of the internal control system
sistem pengendalian internal tersebut dilakukan secara berkala were conducted periodically by the Board of Commissioners
oleh Dewan Komisaris melalui Komite Audit, serta oleh through the Audit Committee and by the Board of Directors
Direksi melalui fungsi Audit Internal, yang mencakup seluruh through the Internal Audit function, covering all business lines
lini bisnis dan unit operasional. and operational units.
PERNYATAAN DIREKSI DAN/ATAU DEWAN STATEMENT OF THE BOARD OF DIRECTORS
KOMISARIS ATAS KECUKUPAN SISTEM AND/OR BOARD OF COMMISSIONERS ON THE
PENGENDALIAN INTERNAL ADEQUACY OF THE INTERNAL CONTROL
SYSTEM
Direksi dan Dewan Komisaris menyatakan bahwa sistem The Board of Directors and the Board of Commissioners
pengendalian internal Perusahaan untuk tahun buku 2025 affirm that the Company's internal control system for the
telah berjalan secara efektif dan memadai. Pernyataan ini 2025 financial year operated effectively and was adequate.
didasarkan pada hasil evaluasi dan review yang dilakukan oleh This statement is based on the results of evaluations and
Komite Audit serta Audit Internal sepanjang tahun berjalan. reviews conducted by the Audit Committee and Internal
Sistem pengendalian internal tersebut dinilai telah mampu Audit throughout the year. The internal control system was
mendukung pencapaian tujuan Perusahaan melalui: considered capable of supporting the achievement of the
Company's objectives through:
1. Pengelolaan risiko secara; 1. Effective risk management;
2. Penyelenggaraan operasional yang efektif dan efisien; 2. Efficient and effective business operations;
3. Penyusunan dan penyampaian laporan keuangan yang 3. The preparation and submission of accurate, reliable, and
akurat, andal, dan tepat waktu; serta timely financial reports; and
4. Kepatuhan terhadap peraturan perundang-undangan 4. Compliance with applicable laws and regulations.
yang berlaku.
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Manajemen Risiko
Risk Management
Manajemen risiko merupakan bagian integral dari proses Risk management is an integral part of the Company's
bisnis yang bertujuan untuk mengidentifikasi, menilai, dan business processes, aimed at identifying, assessing, and
mengendalikan potensi risiko yang dapat mempengaruhi managing potential risks that may affect business continuity.
keberlangsungan usaha. Perseroan mengelola risiko secara The Company manages risks strategically and adaptively in
strategis dan adaptif sebagai respon terhadap dinamika bisnis response to the continuously evolving business environment.
yang terus berkembang.
PENERAPAN SISTEM MANAJEMEN RISIKO IMPLEMENTATION OF THE RISK
MANAGEMENT SYSTEM
Perseroan menerapkan sistem manajemen risiko untuk The Company implements a risk management system
meminimalkan dampak negatif dan memaksimalkan peluang to minimize potential adverse impacts and maximize
dari dinamika bisnis. Proses manajemen risiko Perseroan opportunities arising from business dynamics. The Company's
mencakup tahapan identifikasi risiko, pemantauan terhadap risk management process includes risk identification,
dinamika eksternal dan internal, pembaruan kebijakan dan monitoring of external and internal developments, periodic
prosedur secara berkala, serta penerapan sistem pengendalian updates to policies and procedures, and the implementation of
internal yang efektif. Pengelolaan risiko dilakukan melalui tata effective internal control systems. Risk management is carried
kelola yang melibatkan Dewan Komisaris, Direksi, Komite out through a governance structure involving the Board
Audit, Komite Kepatuhan dan Manajemen Risiko, serta Audit of Commissioners, Board of Directors, Audit Committee,
Internal. Compliance and Risk Management Committee, and Internal
Audit.
The Board of Commissioners and the Board of Directors
Dewan Komisaris dan Direksi bertanggung jawab atas
are responsible for ensuring the effectiveness of the risk
efektivitas sistem melalui pengawasan berkala, didukung
management system through regular oversight. Their efforts
oleh Komite Audit serta Komite Kepatuhan dan Manajemen
are supported by the Audit Committee and the Compliance
Risiko yang merumuskan kebijakan, memitigasi risiko, dan
and Risk Management Committee, which are responsible
memastikan kepatuhan terhadap ketentuan internal maupun
for formulating policies, mitigating risks, and ensuring
eksternal, termasuk standar internasional seperti ISO
compliance with internal and external requirements,
9001:2015, ISO 14001:2015, ISO 45001:2018, serta J-SOX dan
including international standards such as ISO 9001:2015, ISO
rekomendasi dari HCM Jepang selaku entitas induk. Di sisi
14001:2015, ISO 45001:2018, as well as J-SOX requirements and
lain, Audit Internal bertugas untuk mengevaluasi pengendalian
recommendations from HCM Japan as the parent company.
internal, penerapan GCG, dan efektivitas manajemen risiko
Meanwhile, the Internal Audit function is responsible for
berbasis pendekatan berbasis risiko, dengan hasil audit yang
evaluating internal controls, the implementation of GCG,
mendorong perbaikan berkelanjutan.
and the effectiveness of risk management using a risk-based
approach. The results of these audits support the Company's
continuous improvement efforts.
PROFIL DAN UPAYA MITIGASI RISIKO RISK PROFILE AND MITIGATION MEASURES
Perseroan melakukan evaluasi berkala terhadap lingkungan The Company conducts periodic evaluations of its business
bisnisnya untuk memantau berbagai potensi risiko yang environment to monitor potential risks that may arise. The
mungkin timbul. Adapun risiko yang dihadapi Perseroan key risks faced by the Company during the 2025 financial year
sepanjang tahun buku 2025, beserta langkah-langkah mitigasi along with the mitigation measures undertaken, are presented
yang telah dilakukan adalah sebagai berikut: as follows:
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Good Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Jenis Risiko dan Upaya Mitigasinya
Risk Types and Mitigation
Risiko Tingkat Suku Bunga
Interest Rate Risk
Risiko tingkat suku bunga timbul akibat fluktuasi tingkat suku bunga yang Interest rate risk arises from fluctuations in interest rates that may affect the
dapat mempengaruhi kinerja keuangan Perseroan. Company’s financial performance.
Mitigasi Mitigation
Perseroan secara selektif memilih bank yang menawarkan suku bunga The Company selectively chooses banks that offer competitive and lower
pinjaman yang kompetitif dan lebih rendah. lending rate
Risiko Kredit
Credit Risk
Risiko kredit terjadi apabila pelanggan tidak mampu memenuhi kewajiban Credit risk occurs when customers are unable to fulfill their payment
pembayaran, yang dapat menyebabkan kerugian keuangan bagi Perseroan. obligations, potentially resulting in financial losses for the Company.
Mitigasi Mitigation
Perseroan menetapkan batasan risiko yang dapat diterima, menyusun The Company sets acceptable risk limits, establishes stringent credit
kebijakan kredit yang ketat, serta secara berkala memantau eksposur risiko policies, and regularly monitors risk exposure to ensure compliance with
untuk memastikan kepatuhan terhadap kebijakan tersebut. these policies.
Risiko Likuiditas
Liquidity Risk
Risiko likuiditas muncul ketika arus kas masuk jangka pendek tidak Liquidity risk arises when short-term cash inflows are insufficient to meet
mencukupi untuk memenuhi kewajiban jangka pendek Perseroan. the Company’s short-term obligations.
Mitigasi Mitigation
Perseroan menjaga saldo kas dan setara kas pada tingkat yang memadai The Company maintains adequate cash and cash equivalents to support
untuk mendukung kegiatan operasional, serta menjaga ketersediaan operational activities and ensures the availability of credit facilities from
fasilitas pinjaman dari perbankan. banking institutions.
Risiko Nilai Tukar Mata Uang Asing
Foreign Exchange Risk
Risiko nilai tukar mata uang asing timbul akibat fluktuasi nilai tukar mata Foreign exchange risk arises from fluctuations in foreign currency exchange
uang asing yang dapat mempengaruhi nilai wajar atau arus kas masa depan rates that may impact the fair value or future cash flows of financial
dari instrumen keuangan. instruments.
Mitigasi Mitigation
Perseroan meminimalkan eksposur terhadap risiko ini dengan The Company minimizes exposure to this risk by maintaining trade
mempertahankan piutang usaha, utang usaha, liabilitas imbalan kerja receivables, trade payables, short-term employee benefit liabilities, tax
jangka pendek, utang pajak, dan utang jangka panjang dalam mata uang payables, and long-term payables in Indonesian Rupiah.
Rupiah.
Dalam rangka menjaga stabilitas kinerja keuangan, Perseroan To maintain the stability of its financial performance, the
secara berkala menyelenggarakan sosialisasi mengenai Company periodically conducts risk management awareness
manajemen risiko melalui serangkaian kegiatan komunikasi programs through a series of structured communication
yang terstruktur. activities.
TINJAUAN ATAS EFEKTIVITAS SISTEM REVIEW OF THE EFFECTIVENESS OF THE RISK
MANAJEMEN RISIKO MANAGEMENT SYSTEM
Perseroan secara berkala meninjau efektivitas sistem The Company regularly reviews the effectiveness of its risk
manajemen risiko guna memastikan fungsinya berjalan management system to ensure that it functions optimally in
optimal dalam mengidentifikasi dan mengelola eksposur identifying and managing risk exposures arising from operational
risiko yang timbul dari aktivitas operasional. Tanggung jawab activities. Responsibility for the effectiveness of this system rests
atas efektivitas penerapan sistem ini berada pada Direksi dan with the Board of Directors and the Board of Commissioners,
Dewan Komisaris, yang melaksanakan pengawasan melalui which exercise oversight through the Audit Committee and the
Komite Audit serta Komite Kepatuhan dan Manajemen Risiko. Compliance and Risk Management Committee.
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Peninjauan dilakukan terhadap kecukupan sistem dalam The review assesses the adequacy of the system in responding
merespons dinamika bisnis, perubahan lingkungan usaha, to business developments, changes in the operating
serta perkembangan regulasi, sehingga Perseroan dapat environment, and regulatory updates, enabling the Company
menjaga kesinambungan operasional dan memperkuat to maintain operational continuity and strengthen business
ketahanan bisnis. Pada tahun buku 2025, sistem manajemen resilience. During the 2025 financial year, the Company's risk
risiko Perseroan berjalan efektif dalam mendukung kebijakan management system operated effectively in supporting business
dan proses bisnis tanpa risiko signifikan yang mengganggu policies and processes, with no significant risks identified that
kelangsungan usaha Perseroan. could adversely affect the Company's business continuity.
PERNYATAAN DEWAN KOMISARIS DAN STATEMENT OF THE BOARD OF
DIREKSI ATAS PENERAPAN SISTEM COMMISSIONERS AND THE BOARD OF
MANAJEMEN RISIKO DIRECTORS ON THE IMPLEMENTATION OF
THE RISK MANAGEMENT SYSTEM
Dalam rangka mengelola risiko secara efektif, Perseroan telah To ensure effective risk management, the Company has
menerapkan sistem manajemen risiko yang terstruktur dan implemented a structured and adequate risk management
memadai, dengan komponen utama sebagai berikut: system, which includes the following key components:
1. Pengawasan aktif dari Dewan Komisaris dan Direksi 1. Active oversight by the Board of Commissioners and
terhadap pelaksanaan strategi dan aktivitas operasional the Board of Directors over the implementation of the
Perseroan. Company's strategies and operational activities.
2. Evaluasi dan pembaruan berkala terhadap kebijakan, 2. Periodic evaluation and updating of policies, internal
peraturan internal, serta SOP untuk memastikan regulations, and Standard Operating Procedures (SOPs)
kesesuaian dengan kondisi terkini. to ensure alignment with current business conditions.
3. Proses identifikasi, pengukuran, pemantauan, dan 3. A systematic process for identifying, measuring,
pengendalian risiko yang dilakukan secara sistematis monitoring, and controlling risks across all potential risk
terhadap seluruh potensi risiko yang dapat mempengaruhi areas that may affect the Company's performance.
kinerja Perseroan.
4. Penerapan sistem informasi manajemen yang mendukung 4. The implementation of a management information
pelaksanaan pengendalian internal dan pelaporan risiko system that supports internal control activities and
secara komprehensif. comprehensive risk reporting.
Dewan Komisaris dan Direksi menilai bahwa sistem The Board of Commissioners and the Board of Directors
manajemen risiko yang diterapkan pada tahun buku 2025 believe that the risk management system implemented during
telah mampu memitigasi risiko secara efektif dan mendukung the 2025 financial year was effective in mitigating risks and
kelangsungan operasional Perseroan. supporting the Company's operational sustainability.
Perkara Hukum Sanksi Admistratif [2-27]
Legal Case and Administration Sanctions
Sepanjang tahun buku 2025, Perseroan beserta seluruh Throughout the 2025 financial year, the Company, as well
anggota Direksi dan Dewan Komisaris tidak terlibat dalam as all members of the Board of Directors and the Board of
perkara perdata, pidana, maupun tuntutan hukum lainnya, Commissioners, were not involved in any civil, criminal,
serta tidak menerima sanksi administratif dalam bentuk or other legal proceedings, and did not receive any form of
apapun. Selain itu, tidak terdapat pelanggaran hukum maupun administrative sanctions. In addition, there were no violations
peraturan yang dilakukan oleh Perseroan yang mengakibatkan of laws or regulations committed by the Company that resulted
denda, sanksi nonmoneter, atau kewajiban pembayaran akibat in fines, non-monetary sanctions, or payment obligations
ketidakpatuhan. arising from non-compliance.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis PT Hexindo Adiperkasa Tbk 218 Laporan Tahunan & Laporan Keberlanjutan 2025
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Laporan
Keberlanjutan
Sustainability Report
2025 Annual Report & Sustainability Report 219 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Ikhtisar Kinerja Keberlanjutan [B.1, B.2, B.3]
Sustainability Performance Highlights
Aspek Ekonomi, Produk, dan Jasa [2-27, 416-1, 416-2] [B.1.a, B.1.e, F.27]
Economic, Product, and Service Aspects
Satuan
Keterangan FY2025 FY2024 FY2023 Description
Unit
Kuantitas Penjualan Produk Product Sales Quantity
Mid Excavator > 6T incl. mining excavator Unit 3.164 2.597 2.614 Mid Excavator > 6T incl. mining excavator
Mini Excavator Unit 243 249 265 Mini Excavator
Articulated Dump Truck (BELL) Unit 0 3 33 Articulated Dump Truck (BELL)
Wheel Loader Unit 42 37 33 Wheel Loader
Rigid Dump Truck (HITACHI) Unit 0 0 22 Rigid Dump Truck (HITACHI)
Lainnya* Unit 431 447 64 Others
Kualitas serta Keamanan Produk dan Jasa Quality and Safety of Products and Services
Produk yang Telah Dievaluasi Terkait Aspek Products Evaluated for Safety and Security
% 100,0 100,0 100,0
Keamanan dan Keselamatannya Aspects
Produk
Jumlah Produk yang Ditarik Kembali 0 0 0 Number of Recalled Products
Product
Pelibatan Pihak Lokal Engagement of Local Parties
Proporsi Karyawan Lokal (WNI) % 99,3 99,3 99,2 Proportion of Local Employees (Indonesian)
Kepatuhan Compliance
Pelanggaran Terkait Aspek Keamanan dan Kasus Violations Related to Product and/or Service
0 0 0
Keselamatan Produk dan/atau Jasa Case Safety and Security Aspects
* Terdiri dari Foton Dump Truck, Dynapac Soil Roller, Morooka Carrier Dump, Waratah Harvester, dan BX100 Backhoe Loader.
* Consists of Foton Dump Truck, Dynapac Soil Roller, Morooka Carrier Dump, Waratah Harvester, and BX100 Backhoe Loader.
Aspek Lingkungan Hidup [302-1, 302-2, 302-3, 302-4, 305-1, 305-2, 305-3, 305-4, 305-5, 306-3] [B.2.a, B.2.b, B.2.c, F.6, F.7, F.8, F.11, F.12, F.13, F.15, F.16]
Environmental Aspects
Satuan
Keterangan FY2025 FY2024 FY2023 Description
Unit
Energi Energy
Penggunaan Energi Energy Consumption
Di dalam Perusahaan GJ 9.374 9.093 9.407 Within the Company
Di luar Perusahaan GJ 24.586 27.973 25.557 Outside the Company
Jumlah GJ 33.960 37.066 34.964 Total
Pengurangan (Kenaikan) Penggunaan Energi Reduction (Increase) in Energy Consumption
Di dalam Perusahaan GJ (281) 314 (97) Within the Company
Di luar Perusahaan GJ 3.387 (2.416) - Outside the Company
Jumlah GJ 3.106 (2.102) (97) Total
Intensitas Penggunaan Energi Energy Consumption Intensity
Di dalam Perusahaan MJ/USD 0,018 0,017 0,015 Within the Company
Di luar Perusahaan MJ/USD 0,048 0,054 0,042 Outside the Company
Jumlah MJ/USD 0,066 0,071 0,057 Total
Emisi Emission
Pelepasan Emisi Emission Release
Cakupan 1 tCO₂e 128 117 113 Scope 1
Cakupan 2 tCO₂e 2.120 2.082 2.196 Scope 2
Cakupan 3 tCO₂e 1.981 2.240 2.051 Scope 3
Cakupan 1 dan 2 tCO₂e 2.248 2.199 2.309 Scope 1 and 2
Cakupan 1, 2, dan 3 tCO₂e 4.229 4.439 4.360 Scope 1, 2, and 3
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Satuan
Keterangan FY2025 FY2024 FY2023 Description
Unit
Pengurangan (Kenaikan) Emisi Emission Reduction (Increase)
Cakupan 1 tCO₂e (11) (4) (53) Scope 1
Cakupan 2 tCO₂e (38) 114 198 Scope 2
Cakupan 3 tCO₂e 259 (189) - Scope 3
Cakupan 1 dan 2 tCO₂e (49) 110 145 Scope 1 and 2
Cakupan 1, 2, dan 3 tCO₂e 210 (79) 145 Scope 1, 2, and 3
Intensitas Emisi Emission Intensity
Cakupan 1 gCO₂e/USD 0,25 0,22 0,18 Scope 1
Cakupan 1 dan 2 gCO₂e/USD 4,36 4,21 3,77 Scope 1 and 2
Cakupan 1, 2, dan 3 gCO₂e/USD 8,20 8,49 7,12 Scope 1, 2, and 3
Limbah Waste
Timbulan Limbah Waste Generated
Limbah B3 ton 6,2 7,4 7,3 Hazardous Waste
Limbah Non-B3 ton 101,4 181,5 123,9 Non-Hazardous Waste
Jumlah ton 107,6 188,9 131,2 Total
Pengurangan (Kenaikan) Timbulan Limbah Reduction (Increase) in Waste Generation
Limbah B3 ton 1,2 (0,1) (0,6) Hazardous Waste
Limbah Non-B3 ton 80,1 (57,6) 97,8 Non-Hazardous Waste
Jumlah ton 81,3 (57,7) 97,2 Total
Tumpahan Spillage
Volume Tumpahan ton 0 0 0 Spillage Volume
Air Water
Penggunaan Air m³ 18.957 16.442 18.915 Water Usage
Intensitas Penggunaan Air ML/USD 0,0368 0,0315 0,0309 Water Usage Intensity
Kepatuhan Compliance
Pengaduan Terkait Aspek Laporan Complaint Regarding
0 0 0
Lingkungan Hidup Complaint Environmental Aspects
Aspek Sosial dan Tata Kelola [2-7, 2-30, 401-1, 403-9, 403-10, 404-1] [B.3, F.22, F.24]
Social and Governance Aspects
Satuan
Keterangan FY2025 FY2024 FY2023 Description
Unit
Sumber Daya Manusia Human Capital
Orang
Jumlah Karyawan 1.979 1.949 1.931 Number of Employees
Person
Proporsi Karyawan Wanita % 8,0 8,0 7,8 Proportion of Female Employees
Tingkat Perputaran Karyawan % 3,6 4,4 3,9 Employee Turnover Rate
Proporsi Anggota Serikat Pekerja % 86,1 85,6 93,0 Proportion of Labor Union Members
Jam/Karyawan
Rata-Rata Jam Pelatihan Karyawan 21,8 14,2 13,4 Average Employee Training Hours
Hour/Employee
Kesehatan dan Keselamatan Kerja Occupational Health and Safety
Kali
Jumlah Kecelakaan Kerja 13 10 12 Number of Work Accidents
Time
Kasus
Jumlah Penyakit Akibat Kerja 0 0 0 Number of Occupational Diseases
Case
Masyarakat Community
Penyaluran Dana CSR USD 55.090 22.148 27.347 Distribution of CSR Funds
Kepatuhan Compliance
Kasus
Pelanggaran Hak Asasi Manusia 0 0 0 Human Rights Violations
Case
Laporan
Pengaduan Masyarakat 0 0 0 Public Complaints
Complaint
Kasus
Insiden Diskriminasi 0 0 0 Discrimination Incidents
Case
2025 Annual Report & Sustainability Report 221 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Strategi dan Budaya Keberlanjutan [2-23] [A.1, F.1] Sustainability Strategy and Culture STRATEGI KEBERLANJUTAN [2-23] [A.1] SUSTAINABILITY STRATEGY Perjalanan bisnis Hexindo tidak terlepas dari kepercayaan Hexindo’s business journey is built upon the trust of its para pemangku kepentingan yang telah berperan penting stakeholders, whose support has played a vital role in dalam mendukung keberlanjutan perusahaan. Sebagai wujud sustaining the Company's long-term growth. In appreciation apresiasi atas kepercayaan tersebut, kami merancang strategi of this trust, we have developed a sustainability strategy keberlanjutan yang mengintegrasikan pencapaian target that integrates the achievement of financial and operational finansial dan operasional dengan perluasan dampak positif targets with the creation of broader positive impacts for our terhadap para pemangku kepentingan, termasuk masyarakat stakeholders, including local communities and the surrounding dan lingkungan sekitar. Hal ini kami lakukan dengan environment. This commitment is realized through the mengoptimalkan seluruh sumber daya yang kami miliki secara effective and responsible optimization of all resources available efektif dan bertanggung jawab. to the Company. Di tengah dinamika industri yang semakin kompetitif, Hexindo Amid increasingly competitive industry dynamics, Hexindo terus memperkuat komitmennya terhadap keberlanjutan. continues to strengthen its commitment to sustainability. We Kami mengelola aspek ekonomi, lingkungan, dan sosial secara manage economic, environmental, and social aspects through holistik melalui inovasi berkelanjutan, penyediaan produk dan a holistic approach by fostering continuous innovation, layanan berkualitas tinggi, peningkatan efisiensi operasional, delivering high-quality products and services, enhancing pelestarian lingkungan, serta pemberdayaan masyarakat operational efficiency, preserving the environment, and PT Hexindo Adiperkasa Tbk 222 Laporan Tahunan & Laporan Keberlanjutan 2025
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sekitar. Strategi keberlanjutan ini merupakan perwujudan dari empowering local communities. This sustainability strategy
visi Hexindo untuk menjadi perusahaan kelas dunia di industri reflects Hexindo’s vision of becoming a world-class company
alat berat Indonesia, dengan kualitas layanan terbaik demi in Indonesia’s heavy equipment industry, delivering superior
kepuasan seluruh pemangku kepentingan. service quality to ensure the satisfaction of all stakeholders.
Menjadikan pemberdayaan keselamatan,
lingkungan dan kepatuhan sebagai
Menawarkan solusi andal bagi
prioritas utama dalam setiap proses
pelanggan melalui dukungan purna jual.
bisnis Perusahaan.
Providing reliable solutions to customers
Placing safety, environmental stewardship,
through comprehensive after-sales support.
and regulatory compliance at the forefront
of every business process.
Meningkatkan peluang penjualan Meningkatkan pemahaman karyawan
dengan menyediakan rentang produk terhadap budaya perusahaan melalui
yang luas. Konsep ONE HEXINDO.
Expanding sales opportunities by offering a Enhancing employee understanding
broad range of products. of corporate culture through the ONE
HEXINDO concept.
Perseroan secara berkala mengevaluasi strategi keberlanjutan The Company periodically reviews its sustainability strategy
untuk memastikan keselarasan dengan dinamika eksternal to ensure alignment with the continuously evolving external
yang terus berkembang, serta menetapkan inisiatif strategis landscape, while establishing consistent and integrated
yang konsisten dan terintegrasi guna mengelola risiko dan strategic initiatives to effectively manage risks and capitalize on
memanfaatkan peluang secara optimal. opportunities.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Dwi
Swasono
Presiden Direktur
President Director
PT Hexindo Adiperkasa Tbk 224 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 Pesan Keberlanjutan [D.1] Message on Sustainability Pemegang Saham dan Pemangku Kepentingan yang Dear Esteemed Shareholders and Stakeholders, Terhormat, Melalui Laporan Keberlanjutan ini, kami menyampaikan Through this Sustainability Report, we present the Company's perkembangan kinerja keberlanjutan Perseroan selama tahun sustainability performance throughout the reporting year, pelaporan, termasuk berbagai kebijakan, program, dan strategi including the policies, programs, and strategies implemented yang diterapkan untuk menciptakan nilai jangka panjang serta to create long-term value while strengthening the integration of memperkuat penerapan prinsip keberlanjutan dalam kegiatan sustainability principles into the Company's business activities usaha dan operasional Perseroan. and operations. KEBIJAKAN UNTUK MERESPON TANTANGAN POLICIES TO ADDRESS CHALLENGES IN DALAM PEMENUHAN STRATEGI IMPLEMENTING THE SUSTAINABILITY KEBERLANJUTAN [2-22, 2-23] [D.1.A] STRATEGY Dalam menjalankan komitmennya terhadap keberlanjutan, In fulfilling its commitment to sustainability, the Company Perseroan senantiasa menyesuaikan arah kebijakan dan continuously aligns its policies and business strategies with strategi bisnis dengan perkembangan lingkungan usaha yang the evolving business environment. A flexible and long-term terus berubah. Pendekatan yang fleksibel dan berorientasi approach is adopted to maintain a balance between business jangka panjang diterapkan untuk memastikan keseimbangan growth, environmental impact management, and value antara pertumbuhan usaha, pengelolaan dampak lingkungan, creation for all stakeholders. Through this approach, the serta penciptaan manfaat bagi seluruh pemangku kepentingan. Company strengthens its business resilience while supporting Dengan demikian, Perseroan dapat menjaga ketahanan bisnis the achievement of its sustainability objectives on an ongoing sekaligus mendukung pencapaian tujuan keberlanjutan secara basis. berkesinambungan. Nilai Keberlanjutan Perusahaan Corporate Sustainability Values Perseroan meyakini bahwa keberhasilan bisnis yang The Company believes that sustainable business success can berkelanjutan hanya dapat dicapai melalui keseimbangan only be achieved by maintaining a balance between economic antara pertumbuhan ekonomi, tanggung jawab terhadap growth, environmental responsibility, and social contribution. lingkungan, dan kontribusi sosial. Oleh karena itu, prinsip Accordingly, sustainability principles are integrated into all keberlanjutan diintegrasikan ke dalam seluruh aktivitas usaha business activities as the foundation for creating long-term sebagai landasan dalam menciptakan nilai jangka panjang bagi value for stakeholders. para pemangku kepentingan. Dalam aspek ekonomi, Perseroan berupaya mendorong From an economic perspective, the Company strives to pertumbuhan yang inklusif melalui dukungan terhadap foster inclusive growth by supporting various National berbagai proyek strategis nasional serta pengembangan inovasi Strategic Projects while developing innovations that address yang menjawab kebutuhan industri yang terus berkembang. the evolving needs of the industry. This commitment is Komitmen tersebut diwujudkan melalui penyediaan solusi dan reflected in the provision of more efficient solutions and teknologi yang lebih efisien, termasuk pengembangan alat berat technologies, including the development of electric-powered berbasis listrik serta digitalisasi layanan guna meningkatkan heavy equipment and the digitalization of services to enhance produktivitas dan kualitas layanan kepada pelanggan. productivity and improve customer service quality. 2025 Annual Report & Sustainability Report 225 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Pada aspek lingkungan, Perseroan menerapkan berbagai From an environmental perspective, the Company implements inisiatif untuk meminimalkan dampak operasional terhadap various initiatives to minimize the environmental impacts lingkungan. Upaya tersebut mencakup peningkatan efisiensi of its operations. These initiatives include improving energy energi, pengelolaan limbah berdasarkan prinsip Reduce, efficiency, managing waste based on the Reduce, Reuse, Reuse, Recycle (3R), pengurangan emisi gas rumah kaca, Recycle (3R) principles, reducing greenhouse gas emissions, serta perlindungan keanekaragaman hayati. Perseroan juga and conserving biodiversity. The Company also utilizes solar mengimplementasikan penggunaan panel surya sebagai panels as a renewable energy source, implements component sumber energi terbarukan, program remanufacturing remanufacturing programs to extend product life cycles, komponen untuk memperpanjang siklus penggunaan produk, develops infiltration wells, and carries out waste recycling pengelolaan sumur resapan, serta kegiatan daur ulang limbah activities as part of its commitment to environmental sebagai bagian dari komitmen terhadap pelestarian lingkungan. preservation. Dari sisi sosial, Perseroan menjunjung tinggi penerapan tata From a social perspective, the Company upholds Good kelola perusahaan yang baik dengan mengedepankan prinsip Corporate Governance by promoting the principles of transparansi, akuntabilitas, integritas, dan praktik antikorupsi. transparency, accountability, integrity, and anti-corruption Selain itu, Perseroan secara konsisten mendukung penerapan practices. In addition, the Company consistently supports kesehatan dan keselamatan kerja, pengembangan kompetensi occupational health and safety, human capital development, sumber daya manusia, kesetaraan gender, serta pemberdayaan gender equality, and community empowerment through masyarakat melalui berbagai program tanggung jawab sosial various sustainable corporate social responsibility programs. yang berkelanjutan. Komitmen keberlanjutan Perseroan juga selaras dengan Tujuan The Company's sustainability commitment is also aligned with Pembangunan Berkelanjutan (Sustainable Development Goals the Sustainable Development Goals (SDGs), particularly the atau SDGs), khususnya pada 7 (tujuh) tujuan yang memiliki seven goals that are closely related to its business activities. Its keterkaitan erat dengan kegiatan usaha Perseroan. Kontribusi contribution to SDG 9 (Industry, Innovation and Infrastructure) pada SDG 9 (Industry, Innovation and Infrastructure) is demonstrated through the development of innovative diwujudkan melalui pengembangan teknologi inovatif seperti technologies, such as electric-powered heavy equipment and alat berat listrik dan digitalisasi layanan. Pada aspek lingkungan, digitalized services. From an environmental perspective, the Perseroan mendukung pencapaian SDG 7 (Affordable Company supports the achievement of SDG 7 (Affordable and Clean Energy) dan SDG 13 (Climate Action) melalui and Clean Energy) and SDG 13 (Climate Action) through the pemanfaatan energi terbarukan dan pengurangan emisi, serta utilization of renewable energy and greenhouse gas emission SDG 6 (Clean Water and Sanitation) dan SDG 12 (Responsible reduction, as well as SDG 6 (Clean Water and Sanitation) Consumption and Production) melalui pengelolaan sumber and SDG 12 (Responsible Consumption and Production) daya air dan pengolahan limbah yang bertanggung jawab. through responsible water resource management and waste Sementara itu, pada aspek sosial, Perseroan berkontribusi treatment. Meanwhile, from a social perspective, the Company terhadap SDG 4 (Quality Education) melalui penyelenggaraan contributes to SDG 4 (Quality Education) by providing various berbagai pelatihan dan pengembangan kompetensi, serta SDG training and competency development programs, and to SDG 8 (Decent Work and Economic Growth) melalui penciptaan 8 (Decent Work and Economic Growth) by fostering a safe, lingkungan kerja yang aman, sehat, dan produktif. healthy, and productive working environment. Strategi keberlanjutan Perseroan dilaksanakan melalui The Company's sustainability strategy is implemented through berbagai program yang mengintegrasikan aspek ekonomi, various programs that integrate economic, environmental, lingkungan, dan sosial. Dalam aspek ekonomi, Perseroan and social aspects. From an economic perspective, the mengembangkan skema sewa alat berat dan program trade-in Company has introduced heavy equipment rental schemes guna meningkatkan aksesibilitas pelanggan terhadap produk and trade-in programs to improve customer access to its dan layanan. Perseroan juga menjalin kerja sama dengan products and services. The Company also collaborates with pemerintah maupun lembaga swadaya masyarakat dalam government institutions and non-governmental organizations mendukung berbagai program pembangunan berkelanjutan, in supporting sustainable development initiatives, including termasuk proyek food estate. Pada aspek lingkungan, Perseroan food estate projects. From an environmental perspective, menerapkan sistem pengelolaan lingkungan yang mengacu the Company implements an environmental management PT Hexindo Adiperkasa Tbk 226 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
pada standar ISO 14001 serta mengembangkan penggunaan system based on ISO 14001 and promotes the adoption of
teknologi rendah karbon, termasuk ekskavator listrik, untuk low-carbon technologies, including electric excavators, to
mendukung upaya pengurangan emisi gas rumah kaca. support greenhouse gas emission reduction efforts. From a
Dari sisi sosial, Perseroan menjalankan program CSR yang social perspective, the Company carries out Corporate Social
berfokus pada empat pilar utama, yaitu pendidikan, kesehatan, Responsibility (CSR) programs focusing on four key pillars:
lingkungan, serta sosial dan budaya. Selain itu, pengembangan education, health, environment, and social and cultural
kompetensi karyawan dilakukan secara berkelanjutan melalui development. In addition, employee competency development
platform pembelajaran Hexindo Academy LMS. is continuously enhanced through the Hexindo Academy
Learning Management System (LMS).
Perumusan dan penerapan nilai-nilai keberlanjutan dilakukan The formulation and implementation of the Company's
melalui mekanisme yang terstruktur dengan melibatkan sustainability values are carried out through a structured
Direksi dan Dewan Komisaris sebagai bagian dari proses governance mechanism involving the Board of Directors
pengambilan keputusan strategis Perseroan. Dalam aspek and the Board of Commissioners as part of the Company's
ekonomi, evaluasi terhadap implementasi keberlanjutan strategic decision-making process. From an economic
dilakukan secara berkala melalui berbagai forum manajemen, perspective, sustainability implementation is periodically
sejalan dengan kebijakan pengelolaan sumber daya manusia evaluated through various management forums in line with
yang mengacu pada standar grup. Pada aspek lingkungan, the Group's human capital management policies. From an
komitmen keberlanjutan tercermin dalam penerapan Kebijakan environmental perspective, the Company's commitment to
QSHE serta pelaksanaan audit internal maupun eksternal guna sustainability is reflected in the implementation of its QSHE
memastikan efektivitas implementasinya. Adapun pada aspek Policy and the conduct of both internal and external audits to
sosial, Perseroan mendorong keterlibatan aktif para pemangku ensure its effective implementation. From a social perspective,
kepentingan, termasuk karyawan, pelanggan, pemerintah, dan the Company actively encourages stakeholder engagement—
lembaga masyarakat, dalam pelaksanaan berbagai program including employees, customers, government institutions, and
sosial, kesehatan dan keselamatan kerja, serta penyampaian community organizations—in implementing social initiatives,
informasi secara transparan melalui publikasi Laporan occupational health and safety programs, and transparent
Tahunan dan Laporan Keberlanjutan. information disclosure through the publication of its Annual
Report and Sustainability Report.
Respon Perusahaan Terhadap Isu-Isu yang Terkait The Company's Response to Sustainable Finance-
Keuangan Berkelanjutan Related Issues
Perseroan memahami bahwa penerapan prinsip keuangan The Company recognizes that the implementation of sustainable
berkelanjutan merupakan faktor penting dalam menjaga finance principles is essential to maintaining business resilience
ketahanan bisnis dan menciptakan nilai jangka panjang. and creating long-term value. As environmental, social, and
Seiring meningkatnya perhatian terhadap aspek lingkungan, governance (ESG) considerations continue to gain greater
sosial, dan tata kelola, Perseroan terus memperkuat strategi attention, the Company remains committed to strengthening
dan kebijakan yang mendukung pertumbuhan usaha yang strategies and policies that promote responsible business
bertanggung jawab serta selaras dengan kebutuhan para growth while addressing the expectations of its stakeholders.
pemangku kepentingan.
Dalam menjalankan kegiatan usahanya, Perseroan In conducting its business activities, the Company has
mengidentifikasi sejumlah isu keberlanjutan yang berpotensi identified a number of sustainability issues that may affect
memengaruhi kinerja operasional maupun finansial. Pada both operational and financial performance. From an
aspek lingkungan, isu yang menjadi perhatian meliputi environmental perspective, key issues include greenhouse gas
emisi gas rumah kaca yang berasal dari penggunaan emissions generated from the use of fossil fuel-powered heavy
alat berat berbahan bakar fosil, konsumsi energi dalam equipment, energy consumption in operational activities, the
kegiatan operasional, pengelolaan limbah B3 dan non-B3 management of hazardous and non-hazardous waste generated
yang dihasilkan dari aktivitas workshop, serta tingginya from workshop operations, and the high dependence on
ketergantungan terhadap sumber energi konvensional. Selain conventional energy sources. In addition, climate change has
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis itu, perubahan iklim juga menjadi salah satu faktor eksternal been identified as an external factor that may pose risks to the yang berpotensi menimbulkan risiko terhadap kelangsungan Company's operations and supply chain continuity. operasional dan rantai pasok Perseroan. Dari aspek sosial, Perseroan menempatkan kesehatan From a social perspective, the Company places occupational dan keselamatan kerja sebagai prioritas utama mengingat health and safety as a top priority, considering the inherently karakteristik industri yang memiliki tingkat risiko operasional high operational risks associated with the industry. The yang tinggi. Perseroan juga memberikan perhatian terhadap Company also places significant emphasis on sustainable pengembangan sumber daya manusia yang berkelanjutan human capital development, as well as promoting diversity and serta peningkatan keberagaman dan kesetaraan kesempatan di equal opportunities in the workplace. lingkungan kerja. Sementara itu, pada aspek tata kelola dan ekonomi, Perseroan Meanwhile, from governance and economic perspectives, the menyadari pentingnya pengelolaan risiko yang berkaitan Company recognizes the importance of managing risks related dengan integritas bisnis, stabilitas kinerja keuangan, serta to business integrity, financial performance stability, and dinamika pasar yang dipengaruhi oleh kondisi sektor market dynamics influenced by conditions in the commodity komoditas. Oleh karena itu, berbagai langkah mitigasi sector. Accordingly, various mitigation measures continue to be terus dilakukan guna menjaga keberlangsungan usaha dan implemented to safeguard business continuity and strengthen meningkatkan kepercayaan para pemangku kepentingan. stakeholder confidence. Sebagai bentuk respons terhadap berbagai isu tersebut, In response to these sustainability issues, the Company Perseroan menjalankan sejumlah inisiatif strategis yang has undertaken various strategic initiatives, including mencakup efisiensi energi melalui penggunaan lampu LED, improving energy efficiency through the use of LED lighting, pemantauan konsumsi bahan bakar secara real-time, serta implementing real-time fuel consumption monitoring, and pengembangan penggunaan teknologi yang lebih ramah promoting the adoption of more environmentally friendly lingkungan. Perseroan juga secara bertahap meningkatkan technologies. The Company is also progressively increasing the pemanfaatan energi terbarukan melalui pemasangan panel utilization of renewable energy through the installation of solar surya dan pengembangan solusi alat berat yang mendukung panels and the development of heavy equipment solutions that pengurangan emisi. contribute to greenhouse gas emission reduction. Dalam pengelolaan limbah, Perseroan menerapkan prinsip In waste management, the Company applies the Reduce, Reuse, Reduce, Reuse, Recycle (3R) untuk meminimalkan timbulan Recycle (3R) principles to minimize waste generation while limbah sekaligus meningkatkan pemanfaatan kembali material maximizing the reuse of materials that retain economic value. yang masih memiliki nilai guna. Pengelolaan limbah B3 Hazardous waste is managed in collaboration with licensed dilakukan bekerja sama dengan pihak berizin dan didukung service providers and supported by the electronic reporting sistem pelaporan elektronik (e-Manifest) guna memastikan system (e-Manifest) to ensure compliance and transparency kepatuhan dan transparansi dalam proses pengelolaannya. throughout the waste management process. Pada aspek sosial, Perseroan mengimplementasikan Sistem From a social perspective, the Company has implemented Manajemen Keselamatan dan Kesehatan Kerja (SMK3) an Occupational Health and Safety Management System yang mengacu pada standar ISO 45001:2018, didukung (OHSMS) based on ISO 45001:2018, supported by various oleh berbagai program pelatihan keselamatan kerja dan occupational safety training programs and technical pengembangan kompetensi teknis karyawan. Upaya tersebut competency development initiatives for employees. These dilakukan untuk menciptakan lingkungan kerja yang aman, efforts are intended to foster a safe, healthy, and productive sehat, dan produktif bagi seluruh pekerja. working environment for all employees. Untuk memperkuat praktik tata kelola perusahaan yang baik, To reinforce Good Corporate Governance practices, the Perseroan menerapkan Hitachi Group Compliance Policy Company has adopted the Hitachi Group Compliance Policy (HGCP) sebagai pedoman perilaku dan kepatuhan dalam (HGCP) as the primary guideline for ethical conduct and menjalankan kegiatan usaha. Perseroan juga menerapkan compliance in conducting its business activities. The Company PT Hexindo Adiperkasa Tbk 228 Laporan Tahunan & Laporan Keberlanjutan 2025
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03 kebijakan zero tolerance terhadap praktik korupsi melalui also enforces a zero-tolerance policy against corruption penyelenggaraan pelatihan antikorupsi, penguatan sistem through anti-corruption training, the strengthening of internal pengendalian internal, serta penerapan klausul antikorupsi control systems, and the incorporation of anti-corruption dalam berbagai perjanjian bisnis. clauses into business agreements. Selain itu, Perseroan terus mendorong inovasi melalui Furthermore, the Company continues to drive innovation pengembangan layanan remanufacturing dan digitalisasi through the development of remanufacturing services and the layanan guna meningkatkan efisiensi operasional, transparansi digitalization of its services to improve operational efficiency, proses bisnis, serta kualitas pelayanan kepada pelanggan. enhance business process transparency, and deliver superior Untuk menjaga daya saing dan ketahanan finansial di customer service. To maintain competitiveness and financial tengah dinamika pasar, Perseroan juga menyediakan skema resilience amid changing market conditions, the Company also penyewaan alat berat dan program trade-in yang memberikan offers heavy equipment rental schemes and trade-in programs, fleksibilitas lebih besar bagi pelanggan dalam memenuhi providing customers with greater flexibility in meeting their kebutuhan operasionalnya. operational requirements. Komitmen Pimpinan dalam Menerapkan Keuangan Management's Commitment to Implementing Berkelanjutan Sustainable Finance Kami meyakini bahwa keberlanjutan merupakan fondasi We believe that sustainability is a fundamental pillar for penting dalam menjaga pertumbuhan usaha yang maintaining sustainable business growth and creating long- berkesinambungan dan menciptakan nilai jangka panjang term value for all stakeholders. Accordingly, we are committed bagi seluruh pemangku kepentingan. Oleh karena itu, kami to integrating economic, environmental, social, and governance berkomitmen untuk mengintegrasikan aspek ekonomi, considerations into our business strategy and decision-making lingkungan, sosial, dan tata kelola ke dalam strategi bisnis serta processes across all levels of the organization. proses pengambilan keputusan di seluruh tingkat organisasi. Dalam menghadapi dinamika industri alat berat dan tantangan In response to the evolving dynamics of the heavy equipment operasional yang terus berkembang, kami secara konsisten industry and increasingly complex operational challenges, we mendorong penerapan praktik bisnis yang lebih efisien dan consistently promote more efficient and responsible business bertanggung jawab. Upaya tersebut diwujudkan melalui practices. These efforts include improving energy efficiency, peningkatan efisiensi energi, pengurangan emisi gas rumah reducing greenhouse gas emissions, utilizing environmentally kaca, pemanfaatan teknologi ramah lingkungan seperti friendly technologies such as electric excavators, and ekskavator listrik, serta penggunaan sistem telematik untuk implementing telematics systems to monitor fuel consumption memantau konsumsi bahan bakar dan kinerja operasional and operational performance more effectively. secara lebih efektif. Kami juga memberikan perhatian besar terhadap aspek sosial We also place strong emphasis on social aspects by strengthening melalui penguatan budaya kesehatan dan keselamatan kerja, our occupational health and safety culture, enhancing employee pengembangan kompetensi karyawan, serta peningkatan competencies, and continuously improving the quality of kualitas sumber daya manusia. Penerapan Sistem Manajemen our human capital. The implementation of an Occupational Keselamatan dan Kesehatan Kerja (SMK3) yang mengacu pada Health and Safety Management System (OHSMS) based on standar ISO 45001:2018 menjadi salah satu wujud komitmen ISO 45001:2018 reflects our commitment to providing a safe, kami dalam menciptakan lingkungan kerja yang aman, sehat, healthy, and productive working environment for all Company dan produktif bagi seluruh insan Perseroan. personnel. Pada aspek tata kelola, kami menjunjung tinggi integritas, From a governance perspective, we uphold the principles of transparansi, dan akuntabilitas dalam setiap kegiatan usaha. integrity, transparency, and accountability in every aspect of Melalui penerapan kebijakan zero tolerance terhadap korupsi, our business operations. Through the implementation of a penguatan budaya kepatuhan, serta integrasi prinsip-prinsip zero-tolerance policy against corruption, the strengthening of antikorupsi dalam proses bisnis, kami berupaya memastikan our compliance culture, and the integration of anti-corruption bahwa pertumbuhan Perseroan tidak hanya menghasilkan principles into our business processes, we strive to ensure 2025 Annual Report & Sustainability Report 229 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
kinerja ekonomi yang berkelanjutan, tetapi juga memberikan that the Company's growth not only delivers sustainable
manfaat positif bagi lingkungan, masyarakat, dan seluruh economic performance but also creates positive value for the
pemangku kepentingan. environment, society, and all stakeholders.
PENERAPAN KEUANGAN BERKELANJUTAN IMPLEMENTATION OF SUSTAINABLE FINANCE
[D.1.B]
Perseroan menerapkan prinsip-prinsip keuangan berkelanjutan The Company implements sustainable finance principles by
dengan mengintegrasikan aspek ekonomi, lingkungan, integrating economic, environmental, social, and governance
sosial, dan tata kelola ke dalam strategi bisnis serta kegiatan (ESG) considerations into its business strategy and operational
operasional. Melalui pendekatan tersebut, Perseroan berupaya activities. Through this approach, the Company seeks to
menciptakan pertumbuhan usaha yang berkelanjutan, achieve sustainable business growth, manage risks responsibly,
mengelola risiko secara bertanggung jawab, meningkatkan enhance operational efficiency, and create added value for its
efisiensi operasional, serta memberikan nilai tambah bagi para stakeholders while taking into account the long-term impacts
pemangku kepentingan dengan tetap memperhatikan dampak of its operations on the environment and society.
jangka panjang terhadap lingkungan dan masyarakat.
Pencapaian Kinerja Penerapan Keberlanjutan Sustainability Performance Achievement Against
Dibandingkan dengan Target [D.1.A] Targets
Sepanjang tahun 2025, Perseroan terus memperkuat Throughout 2025, the Company continued to strengthen its
kinerja keberlanjutan melalui berbagai inisiatif pada aspek sustainability performance through various initiatives across
ekonomi, lingkungan, sosial, dan tata kelola. Upaya tersebut the economic, environmental, social, and governance aspects.
menghasilkan perkembangan yang positif dibandingkan These efforts resulted in positive progress compared with the
periode sebelumnya, sebagaimana tercermin dalam indikator previous period, as reflected in the following sustainability
kinerja keberlanjutan berikut: performance indicators:
Pencapaian Kinerja Keberlanjutan [D.1.a, D.1.b]
Sustainability Performance Achievement
Capaian
Satuan Achievement
Keterangan Description
Unit
FY2025 FY2024
Aspek Ekonomi Economic Aspects
Penghasilan Neto USD 515.423.217 522.714.838 Net Revenues
Laba Tahun Berjalan USD 15.983.119 31.061.735 Profit for the Year
Aspek Lingkungan Hidup Environmental Aspects
Penggunaan Energi¹⁾ GJ 33.960 37.066 Energy Consumption¹⁾
Intensitas Penggunaan Energi¹⁾ MJ/USD 0,066 0,071 Energy Consumption Intensity¹⁾
Pelepasan Emisi²⁾ tCO₂e 4.223 4.439 Number of Released Products²⁾
Intensitas Emisi²⁾ gCO₂e/USD 8,20 8,49 Emission Intensity²⁾
Timbulan Limbah³⁾ ton 137,6 188,9 Waste Generated³⁾
Penggunaan Air m³ 18.957 16.442 Water Usage
Intensitas Penggunaan Air ML/USD 0,0368 0,0315 Water Usage Intensity
Aspek Sosial Social Aspects
Orang
Jumlah Karyawan 1.979 1.949 Number of Employees
Person
Proporsi Karyawan Wanita % 8,0 8,0 Proportion of Female Employees
Turnover Karyawan % 3,6 4,4 Employee Turnover Rate
Jam/Karyawan
Rata-Rata Jam Pelatihan 21,8 14,2 Average Employee Training Hours
Hour/Employee
Kali
Kecelakaan Kerja 13 10 Number of Work Accidents
Time
Kasus
Penyakit Akibat Kerja 0 0 Number of Occupational Diseases
Case
Penyaluran Dana CSR USD 55.090 22.148 Distribution of CSR Funds
1)
Penggunaan energi di dalam dan di Luar Perusahaan |1) Energy consumption within and outside the company.
2)
Emisi scope 1, 2, dan 3. | 2) Scope 1, 2, and 3 emissions.
3)
Limbah B3 dan non-B3. | 3) Hazardous and non-hazardous waste.
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Prestasi dan Peristiwa Penting Keberlanjutan Sustainability Achievements and Significant
Milestones
Sepanjang tahun 2025, Perseroan terus memperkuat Throughout 2025, the Company continued to strengthen the
implementasi keberlanjutan melalui berbagai inisiatif yang implementation of sustainability through various initiatives
mencakup aspek ekonomi, lingkungan, sosial, dan tata kelola. encompassing economic, environmental, social, and
Berbagai program yang dijalankan difokuskan pada peningkatan governance aspects. These initiatives focused on improving
efisiensi operasional, pengelolaan dampak lingkungan, operational efficiency, managing environmental impacts,
penguatan budaya keselamatan kerja, pengembangan sumber strengthening the occupational safety culture, developing
daya manusia, serta penerapan tata kelola perusahaan yang human capital, and reinforcing Good Corporate Governance
baik guna mendukung keberlangsungan usaha dalam jangka practices to support the Company's long-term business
panjang. sustainability.
Komitmen Perseroan terhadap aspek keselamatan, kesehatan The Company's commitment to occupational safety, health,
kerja, dan lingkungan memperoleh pengakuan dari berbagai and environmental stewardship was recognized by various
pemangku kepentingan melalui sejumlah penghargaan yang stakeholders through a number of awards received during
diraih sepanjang tahun 2025. Penghargaan tersebut antara 2025. These recognitions included awards in the Zero Accident
lain mencakup kategori Zero Accident, Safety Accountability, category, Safety Accountability, the Workplace HIV/AIDS
Program Pencegahan dan Penanggulangan HIV/AIDS dan and Tuberculosis Prevention and Control Program, the Green
Tuberkulosis di Tempat Kerja, Penghargaan Predikat Hijau Rating under the Mitra Kerja Award, the Blue Rating in the
pada Mitra Kerja Award, Peringkat Biru dalam Program East Kalimantan Provincial Environmental Performance
Penilaian Kinerja Pengelolaan Lingkungan Hidup Provinsi Assessment Program, and the 2025 Paramakarya Award
Kalimantan Timur, serta Penghargaan Paramakarya 2025 dari presented by the Ministry of Manpower of the Republic of
Kementerian Ketenagakerjaan Republik Indonesia. Indonesia.
Berbagai capaian tersebut mencerminkan komitmen Perseroan These achievements reflect the Company's commitment to
untuk terus meningkatkan kinerja keberlanjutan melalui continuously enhancing its sustainability performance through
praktik bisnis yang bertanggung jawab, sekaligus menciptakan responsible business practices while creating sustainable value
nilai tambah yang berkelanjutan bagi seluruh pemangku for all stakeholders.
kepentingan.
Tantangan dalam Penerapan Keuangan Challenges in the Implementation of Sustainable
Berkelanjutan [D.1.a] Finance
Dalam menerapkan prinsip keuangan berkelanjutan, In implementing sustainable finance principles, the Company
Perseroan menghadapi berbagai tantangan yang perlu dikelola faces various challenges that must be carefully managed
secara cermat untuk memastikan keberlangsungan usaha dan to ensure business continuity and the achievement of its
pencapaian target keberlanjutan. Tantangan tersebut berasal sustainability targets. These challenges arise from both internal
dari faktor internal maupun eksternal yang memengaruhi and external factors that influence the Company's economic,
kinerja ekonomi, lingkungan, sosial, dan tata kelola perusahaan. environmental, social, and governance performance.
Pada aspek ekonomi, Perseroan menghadapi dinamika industri From an economic perspective, the Company operates in an
yang dipengaruhi oleh fluktuasi harga komoditas, perubahan industry affected by commodity price fluctuations, changes
kondisi ekonomi global, serta ketidakpastian pasar yang dapat in global economic conditions, and market uncertainties
memengaruhi tingkat permintaan dari sektor-sektor utama that may influence demand from the major sectors utilizing
pengguna alat berat. Kondisi tersebut menuntut Perseroan heavy equipment. These conditions require the Company
untuk terus menjaga daya saing dan ketahanan bisnis di tengah to continuously strengthen its competitiveness and business
perubahan lingkungan usaha yang berlangsung secara cepat. resilience amid a rapidly evolving business environment.
Dari aspek lingkungan, tantangan yang dihadapi meliputi From an environmental perspective, the Company faces
pengelolaan konsumsi energi, pengurangan emisi gas rumah challenges related to energy consumption management,
kaca, pengelolaan limbah operasional secara bertanggung greenhouse gas emission reduction, responsible operational
jawab, serta optimalisasi penggunaan teknologi yang lebih waste management, and the optimization of environmentally
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis ramah lingkungan. Selain itu, risiko yang terkait dengan friendly technologies. In addition, climate change risks and perubahan iklim dan meningkatnya ekspektasi terhadap increasing expectations regarding environmental performance kinerja lingkungan mendorong Perseroan untuk terus encourage the Company to continuously enhance the meningkatkan efektivitas pengelolaan lingkungan dalam effectiveness of environmental management across all seluruh aktivitas operasionalnya. operational activities. Pada aspek sosial, Perseroan dihadapkan pada tantangan From a social perspective, the Company is committed to untuk terus menjaga standar kesehatan dan keselamatan kerja maintaining high occupational health and safety standards, yang tinggi, meningkatkan keberagaman dan inklusivitas di promoting diversity and inclusivity in the workplace, and lingkungan kerja, serta memastikan pengembangan kompetensi ensuring that human capital development remains aligned with sumber daya manusia yang selaras dengan kebutuhan bisnis the evolving needs of the business. The Company also strives yang terus berkembang. Perseroan juga berupaya untuk terus to generate positive contributions to society through relevant memberikan kontribusi positif kepada masyarakat melalui and sustainable community programs while strengthening program-program yang relevan dan berkelanjutan, sekaligus its culture of compliance and the implementation of Good memperkuat budaya kepatuhan dan penerapan prinsip good Corporate Governance principles throughout all business corporate governance dalam seluruh kegiatan usaha. activities. STRATEGI PENCAPAIAN TARGET [D.1.c] STRATEGIES FOR ACHIEVING TARGETS Perseroan menerapkan berbagai strategi yang terintegrasi untuk The Company implements a range of integrated strategies to mencapai target keberlanjutan yang telah ditetapkan. Strategi achieve its established sustainability targets. These strategies tersebut difokuskan pada peningkatan kinerja operasional, focus on improving operational performance, strengthening penguatan tata kelola perusahaan, pengelolaan dampak corporate governance, managing environmental impacts lingkungan secara bertanggung jawab, serta pengembangan responsibly, and fostering sustainable human capital sumber daya manusia yang berkelanjutan. Selain itu, Perseroan development. In addition, the Company continues to promote terus mendorong inovasi, pemanfaatan teknologi, peningkatan innovation, leverage technology, enhance resource efficiency, efisiensi penggunaan sumber daya, serta penguatan kolaborasi and strengthen collaboration with stakeholders to support the dengan para pemangku kepentingan guna mendukung creation of long-term value and sustainable business growth. terciptanya nilai jangka panjang dan pertumbuhan usaha yang berkelanjutan. Pengelolaan Risiko atas Penerapan Keuangan Risk Management for the Implementation of Berkelanjutan Sustainable Finance Perseroan menerapkan berbagai strategi untuk mengelola risiko The Company adopts various strategies to manage risks that yang dapat memengaruhi pencapaian target keberlanjutan may affect the achievement of its sustainability targets across pada aspek ekonomi, lingkungan, dan sosial. Pada aspek the economic, environmental, and social aspects. From an ekonomi, Perseroan berupaya menjaga ketahanan bisnis di economic perspective, the Company seeks to strengthen tengah dinamika industri, fluktuasi harga komoditas, serta business resilience amid industry dynamics, commodity perubahan kondisi ekonomi global melalui penguatan efisiensi price fluctuations, and changes in global economic conditions operasional, diversifikasi pasar, pengembangan layanan yang by improving operational efficiency, diversifying markets, sesuai dengan kebutuhan pelanggan, dan pengelolaan risiko developing customer-oriented services, and implementing yang prudent. Langkah-langkah tersebut dilakukan untuk prudent risk management practices. These initiatives are menjaga stabilitas kinerja dan mendukung pertumbuhan undertaken to maintain stable business performance and usaha yang berkelanjutan. support sustainable growth. Pada aspek lingkungan, Perseroan fokus pada pengelolaan From an environmental perspective, the Company focuses risiko yang berkaitan dengan konsumsi energi, emisi gas on managing risks associated with energy consumption, rumah kaca, pengelolaan limbah, serta dampak perubahan greenhouse gas emissions, waste management, and the impacts iklim terhadap operasional. Untuk itu, Perseroan terus of climate change on its operations. To address these challenges, meningkatkan efisiensi penggunaan sumber daya, memperkuat the Company continuously improves resource efficiency, sistem pengelolaan lingkungan, menerapkan pemantauan strengthens its environmental management system, conducts PT Hexindo Adiperkasa Tbk 232 Laporan Tahunan & Laporan Keberlanjutan 2025
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dan evaluasi secara berkala, serta mendorong pemanfaatan regular monitoring and evaluation, and promotes the adoption
teknologi yang mendukung pengurangan dampak lingkungan of technologies that help reduce the environmental impacts of
dari kegiatan usaha. its business activities.
Sementara itu, pada aspek sosial, Perseroan berupaya memitigasi Meanwhile, from a social perspective, the Company seeks to
risiko yang berkaitan dengan kesehatan dan keselamatan mitigate risks related to occupational health and safety, employee
kerja, pengembangan kompetensi karyawan, keberagaman competency development, workforce diversity, and community
tenaga kerja, serta hubungan dengan masyarakat sekitar. relations. Various training programs, the strengthening of
Berbagai program pelatihan, penguatan budaya K3, penerapan occupational safety culture, the implementation of inclusive
kebijakan yang inklusif, serta pelaksanaan program tanggung policies, and the continuous execution of corporate social
jawab sosial perusahaan secara berkelanjutan menjadi bagian responsibility programs form an integral part of the Company's
dari strategi Perseroan dalam menciptakan lingkungan kerja strategy to foster a safe, harmonious, and productive working
yang aman, harmonis, dan produktif sekaligus memberikan environment while delivering positive benefits to communities
manfaat bagi masyarakat dan pemangku kepentingan lainnya. and other stakeholders.
Pemanfaatan Peluang dan Prospek Usaha Leveraging Opportunities and Business Prospects
Perseroan melihat berbagai peluang yang dapat mendukung The Company recognizes a wide range of opportunities to
pencapaian kinerja keberlanjutan sekaligus memperkuat enhance its sustainability performance while strengthening
daya saing usaha di masa mendatang. Pada aspek ekonomi, its future business competitiveness. From an economic
peluang tersebut berasal dari kebutuhan industri terhadap perspective, these opportunities arise from growing industry
solusi alat berat yang semakin beragam, perkembangan sektor demand for more diverse heavy equipment solutions,
pertambangan, perkebunan, konstruksi, dan infrastruktur, the continued development of the mining, plantation,
serta meningkatnya kebutuhan pelanggan terhadap layanan construction, and infrastructure sectors, and increasing
yang lebih efisien dan bernilai tambah. Untuk memanfaatkan customer demand for more efficient, value-added services. To
peluang tersebut, Perseroan terus memperkuat portofolio capitalize on these opportunities, the Company continues to
produk dan layanannya melalui peluncuran HSA Mobile strengthen its product and service portfolio through the launch
Apps, ConSite Genuine Coolant 30% dan 50%, ZX550LC- of HSA Mobile Apps, ConSite Genuine Coolant 30% and 50%,
7G, ZX350LC-7G Material Handling, serta Foton EV. Selain ZX550LC-7G, ZX350LC-7G Material Handling, and Foton
itu, Perseroan juga memperkenalkan ban TIANLI kepada EV. In addition, the Company has introduced TIANLI tires to
pelanggan, memperluas layanan rental, mengembangkan customers, expanded its equipment rental services, enhanced
layanan pemeliharaan dan perbaikan yang lebih kompetitif, its maintenance and repair services, and broadened its range of
serta menyediakan pilihan suku cadang yang semakin lengkap spare parts to deliver greater value to customers.
guna meningkatkan nilai tambah bagi pelanggan.
Pada aspek lingkungan, meningkatnya kesadaran terhadap From an environmental perspective, growing awareness of the
pentingnya pengelolaan lingkungan yang berkelanjutan importance of sustainable environmental management has
membuka peluang bagi Perseroan untuk mengembangkan created opportunities for the Company to develop initiatives
berbagai inisiatif yang mendukung efisiensi sumber daya dan that promote resource efficiency and reduce environmental
pengurangan dampak lingkungan. Perseroan memanfaatkan impacts. The Company has leveraged these opportunities
peluang tersebut melalui penggunaan panel surya, through the use of solar panels, the development of electric-
pengembangan alat berat bertenaga listrik, penerapan program powered heavy equipment, the implementation of the Reduce,
Reduce, Reuse, Recycle (3R), pengembangan program Reuse, Recycle (3R) program, the expansion of its component
remanufacturing komponen, penggunaan teknologi Vehicle remanufacturing program, the utilization of Vehicle Telematics
Telematics (VT), digitalisasi dokumen, serta kolaborasi dengan (VT) technology, document digitalization, and collaboration
pemerintah, lembaga masyarakat, dan mitra usaha dalam with government agencies, community organizations, and
mendukung berbagai program lingkungan. business partners in supporting various environmental
initiatives.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Sementara itu, pada aspek sosial, Perseroan melihat peluang Meanwhile, from a social perspective, the Company sees untuk meningkatkan kualitas sumber daya manusia dan opportunities to further enhance the quality of its human memperluas kontribusi sosial kepada masyarakat. Berbagai capital while expanding its social contributions to communities. program pendidikan, pelatihan teknis, pengembangan Various education programs, technical training, competency kompetensi, layanan kesehatan, serta pemberdayaan development initiatives, healthcare services, and community masyarakat terus dikembangkan guna mendukung terciptanya empowerment programs continue to be developed to support sumber daya manusia yang unggul dan berdaya saing. the creation of a highly capable and competitive workforce. The Perseroan juga mendorong pelaksanaan program CSR yang Company also promotes CSR programs aligned with the SDGs, selaras dengan SDGs, penguatan kompetensi melalui pelatihan strengthens employee competencies through Basic Technical Basic Technical Skill dan sertifikasi K3, serta pengembangan Skill training and occupational safety certification, and fosters hubungan industrial yang harmonis melalui forum komunikasi harmonious industrial relations through communication antara manajemen dan karyawan. forums between management and employees. Situasi Eksternal Terkait Ekonomi, Lingkungan External Economic, Environmental, and Social Hidup, dan Sosial Conditions Dinamika industri alat berat pada tahun 2025 masih The heavy equipment industry in 2025 continued to be dipengaruhi oleh fluktuasi harga komoditas, perubahan pola influenced by commodity price fluctuations, changing investasi, serta ketidakpastian ekonomi global yang berdampak investment patterns, and global economic uncertainty, all pada aktivitas sektor pertambangan, perkebunan, konstruksi, of which affected activities across the mining, plantation, dan kehutanan. Di sisi lain, kebutuhan terhadap peningkatan construction, and forestry sectors. At the same time, the produktivitas dan efisiensi operasional di berbagai sektor increasing need for higher productivity and greater operational tersebut tetap menjadi faktor yang mendukung permintaan efficiency across these sectors continued to support demand terhadap produk dan layanan Perseroan. for the Company's products and services. Pada aspek lingkungan, meningkatnya perhatian terhadap From an environmental perspective, growing attention to transisi energi, pengurangan emisi gas rumah kaca, dan the energy transition, greenhouse gas emission reduction, pengelolaan sumber daya yang lebih efisien mendorong industri and more efficient resource management has encouraged alat berat untuk terus beradaptasi dengan perkembangan the heavy equipment industry to adapt continuously to the teknologi yang lebih ramah lingkungan. Kondisi ini development of environmentally friendly technologies. These menciptakan kebutuhan yang semakin besar terhadap solusi conditions have created increasing demand for operational operasional yang mampu mendukung produktivitas sekaligus solutions capable of improving productivity while minimizing meminimalkan dampak lingkungan. environmental impacts. Sementara itu, pada aspek sosial, kebutuhan akan tenaga Meanwhile, from a social perspective, the need for a competent kerja yang kompeten, budaya keselamatan kerja yang kuat, workforce, a strong occupational safety culture, and rising serta peningkatan ekspektasi masyarakat terhadap kontribusi public expectations regarding corporate contributions perusahaan menjadi faktor yang semakin penting dalam have become increasingly important factors in supporting mendukung keberlanjutan usaha. Oleh karena itu, Perseroan sustainable business growth. Accordingly, the Company terus memperkuat pengembangan sumber daya manusia, continues to strengthen human capital development, penerapan standar kesehatan dan keselamatan kerja, serta implement high standards of occupational health and safety, pelaksanaan program sosial yang memberikan manfaat bagi and carry out social programs that deliver tangible benefits to masyarakat dan lingkungan sekitar wilayah operasional. communities and the areas surrounding its operational sites. PT Hexindo Adiperkasa Tbk 234 Laporan Tahunan & Laporan Keberlanjutan 2025
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APRESIASI DAN PENUTUP APPRECIATION AND CLOSING
Kami menyampaikan apresiasi yang setinggi-tingginya We extend our deepest appreciation to the Board of
kepada Dewan Komisaris, Direksi, seluruh Karyawan, Commissioners, the Board of Directors, all Employees,
Pemegang Saham, serta seluruh Pemangku Kepentingan atas Shareholders, and all Stakeholders for their trust, support, and
kepercayaan, dukungan, dan kolaborasi yang telah diberikan collaboration throughout the year. This strong partnership
sepanjang tahun. Sinergi tersebut menjadi fondasi penting has served as a key foundation for the Company in achieving
bagi Perseroan dalam mewujudkan pertumbuhan yang sustainable growth while creating lasting value for the economy,
berkelanjutan sekaligus memberikan nilai tambah bagi aspek the environment, and society. Moving forward, the Company
ekonomi, lingkungan, dan masyarakat. Ke depan, Perseroan remains committed to strengthening the implementation of
akan terus memperkuat komitmen terhadap prinsip-prinsip sustainability principles as part of its ongoing efforts to build a
keberlanjutan sebagai bagian dari upaya menciptakan masa better future for all stakeholders.
depan yang lebih baik bagi seluruh pemangku kepentingan.
Jakarta, July 2026
Atas Nama Direksi
On Behalf of the Board of Directors
PT Hexindo Adiperkasa Tbk
Dwi Swasono
Presiden Direktur
President Director
2025 Annual Report & Sustainability Report 235 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Aspek Tata Kelola
Governance Aspect
Anti Korupsi
Topik Material yang Anti-Corruption
Tercakup [3-2]
Material Topic Covered
KOMITMEN TERHADAP TATA KELOLA YANG COMMITMENT TO SUSTAINABLE
BERKELANJUTAN [3-3] GOVERNANCE
Sebagai wujud implementasi prinsip-prinsip GCG yang As part of its commitment to implementing Good Corporate
berlandaskan transparansi, akuntabilitas, dan responsibilitas, Governance (GCG) principles based on transparency,
Perseroan mengintegrasikan kebijakan antikorupsi sebagai accountability, and responsibility, the Company has integrated
bagian dari pedoman GCG Perusahaan. Peran tata kelola dalam its Anti-Corruption Policy into its corporate governance
upaya ini diwujudkan melalui penguatan fungsi pengawasan framework. Governance plays a critical role in this commitment
dan kontrol internal oleh manajemen, serta penerapan sistem through the strengthening of management oversight and
pelaporan yang mendukung pencegahan dan penanganan internal control functions, supported by reporting mechanisms
pelanggaran. that facilitate the prevention, detection, and resolution of
violations.
Dampak dan Pengelolaan Dampak [E.5] Impacts and Impact Management
Kegiatan operasional Perseroan berpotensi menimbulkan The Company's operational activities are exposed to potential
risiko korupsi, seperti mark-up harga dan praktik suap corruption risks, including price mark-ups and bribery
dalam proses pengadaan alat berat. Risiko-risiko ini dapat practices in the heavy equipment procurement process. These
menyebabkan pembengkakan biaya, mendorong praktik bisnis risks may result in increased costs, encourage unfair business
yang tidak sehat, serta memperparah ketimpangan sosial. practices, and contribute to wider social inequality. To mitigate
Untuk memitigasi dampak tersebut, Perseroan secara aktif these potential impacts, the Company conducts due diligence
melakukan due diligence terhadap mitra bisnis, melarang on business partners, strictly prohibits all forms of gifts and
segala bentuk pemberian hadiah/entertainment, serta entertainment, and provides anti-corruption training to
memberikan pelatihan tentang antikorupsi kepada karyawan. employees.
Komitmen dan Kebijakan Commitment and Policy
Komitmen antikorupsi Perseroan diwujudkan melalui The Company's anti-corruption commitment is reflected in the
penerapan Kebijakan Antikorupsi yang sejalan dengan implementation of its Anti-Corruption Policy, which is aligned
HCM Jepang Group Standards of Conduct. Kebijakan ini with the HCM Japan Group Standards of Conduct. This
menetapkan prinsip zero tolerance terhadap segala bentuk policy establishes a zero-tolerance approach toward all forms
suap, termasuk larangan pemberian fasilitas kepada pejabat of bribery, including the prohibition of providing benefits to
publik, serta mewajibkan pelaporan pelanggaran melalui public officials, and requires the reporting of violations through
sistem whistleblowing. Implementasi kebijakan ini diwujudkan the whistleblowing system. The policy is implemented through
melalui: the following measures:
• Pembentukan Komite Kepatuhan dan Manajemen Risiko • Establishment of the Compliance and Risk Management
yang berperan dalam mengawasi pelaksanaan kepatuhan; Committee to oversee compliance implementation;
• Integrasi klausul antikorupsi ke dalam seluruh kontrak • Integration of anti-corruption clauses into all business
bisnis; dan contracts; and
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• Penerapan mekanisme multilevel approval untuk setiap • Implementation of a multi-level approval mechanism for
pembayaran kepada mitra bisnis. all payments made to business partners.
Tindakan dan Efektivitas Actions and Effectiveness
Dalam memperkuat budaya antikorupsi, Departemen Legal To strengthen its anti-corruption culture, the Legal
bekerja sama dengan Divisi HC dalam menyelenggarakan Department collaborates with the HC Division in conducting
program edukasi dan pelatihan antikorupsi. Selain itu, anti-corruption education and training programs. In addition,
Perseroan juga menjalankan sistem due diligence terhadap the Company carries out due diligence procedures for business
mitra bisnis serta menyediakan saluran whistleblowing. partners and provides a whistleblowing channel for reporting
Seluruh inisiatif ini terbukti efektif, yang tercermin dari tidak suspected violations. These initiatives have proven effective, as
adanya insiden korupsi yang terjadi dan terbukti sepanjang reflected by the absence of any confirmed corruption incidents
tahun buku 2025. throughout the 2025 financial year.
Keterlibatan Pemangku Kepentingan Stakeholder Engagement
Bentuk keterlibatan pemangku kepentingan Perseroan dalam The Company's stakeholder engagement in preventing and
upaya pencegahan dan pemberantasan korupsi, antara lain: combating corruption includes:
• Pemerintah menerbitkan regulasi antikorupsi sebagai • The Government, through the issuance of anti-corruption
landasan hukum; regulations that serve as the legal framework;
• Dewan Komisaris, Direksi, Komite Kepatuhan dan • The Board of Commissioners, the Board of Directors,
Manajemen Risiko, serta Departemen Audit Internal yang the Compliance and Risk Management Committee, and
menjalankan fungsi pengawasan; the Internal Audit Department, which perform oversight
functions;
• Keterlibatan manajemen dan karyawan dalam pelatihan • The participation of management and employees in anti-
antikorupsi; dan corruption training programs; and
• Persyaratan penandatanganan pakta integritas oleh mitra • The requirement for business partners to sign an integrity
bisnis sebagai bagian dari kontrak kerja sama. pact as part of contractual agreements.
STRUKTUR DAN KOMPOSISI TATA KELOLA GOVERNANCE STRUCTURE AND
[2-9, 405-1]
COMPOSITION
Sesuai dengan UU No. 40 Tahun 2007 tentang Perseroan In accordance with Law No. 40 of 2007 concerning Limited
Terbatas serta Anggaran Dasar Perusahaan, struktur tata kelola Liability Companies and the Company's Articles of
Perseroan terdiri dari 3 (tiga) organ utama, yaitu Rapat Umum Association, the Company's governance structure comprises
Pemegang Saham (RUPS), Dewan Komisaris, dan Direksi. three principal governing bodies: the General Meeting of
Hexindo menerapkan two-tier board system, di mana Dewan Shareholders (GMS), the Board of Commissioners, and the
Komisaris berperan sebagai Dewan Pengawas (noneksekutif) Board of Directors. Hexindo adopts a two-tier board system,
dan Direksi sebagai Dewan Manajemen (eksekutif). under which the Board of Commissioners serves as the non-
executive supervisory board, while the Board of Directors
functions as the executive management board.
Dalam pelaksanaan tugasnya, Dewan Komisaris didukung In carrying out its duties, the Board of Commissioners is
oleh Komite Audit. Sedangkan Direksi didukung oleh Komite supported by the Audit Committee. Meanwhile, the Board
Kepatuhan dan Manajemen Risiko, Komite Keselamatan Kerja, of Directors is supported by the Compliance and Risk
Sekretaris Perusahaan, serta Audit Internal. Berikut adalah Management Committee, the Occupational Safety Committee,
bagan yang menggambarkan struktur Tata Kelola Perseroan: the Corporate Secretary, and the Internal Audit function.
The following diagram illustrates the Company's governance
structure:
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Struktur Tata Kelola
Governance Structure
RUPS
GMS
Komite Kepatuhan dan
Dewan Komisaris Manajemen Risiko
Board of Commissioners Compliance and Risk Management
Committee
Komite Keselamatan dan
Komite Audit Direksi Kesehataan Kerja
Audit Committee Board of Directors Occupational Safety and Health
Committee
Sekretaris Perusahaan Audit Internal
Corporate Secretary Internal Audit
Badan Tata Kelola Tertinggi
The Highest Governance Bodies
Struktur tata kelola Hexindo menerapkan sistem two-tier board sebagaimana diatur dalam peraturan perundang-undangan di
Indonesia. Dalam sistem ini, badan tata kelola tertinggi terdiri dari 2 (dua) organ yang terpisah secara struktural, yaitu Dewan
Komisaris dan Direksi, yang masing-masing memiliki peran, tanggung jawab, dan kewenangan yang berbeda namun saling
melengkapi. Dewan Komisaris dipimpin oleh Komisaris Utama dan bertugas melakukan pengawasan atas kebijakan pengelolaan
serta jalannya pengurusan Perseroan oleh Direksi. Dewan Komisaris juga bertanggung jawab memastikan bahwa manajemen
melaksanakan kegiatan usaha sesuai dengan prinsip GCG.
Sementara itu, Direksi dipimpin oleh Presiden Direktur dan bertanggung jawab penuh atas pengurusan serta operasional Perseroan
sehari-hari. Presiden Direktur menjalankan fungsi eksekutif tertinggi dalam organisasi, yang secara fungsional setara dengan peran
Chief Executive Officer (CEO) dalam sistem one-tier. Dengan diterapkannya struktur two-tier board ini, pemilahan peran antara
Chairman of the Board dan CEO telah terimplementasi secara sistemik dan kelembagaan. Tidak terdapat konsentrasi kekuasaan
pada satu individu, karena fungsi pengawasan dan fungsi pengelolaan dijalankan oleh 2 (dua) organ berbeda yang independen satu
sama lain. Pemisahan ini mencerminkan komitmen Hexindo terhadap prinsip check and balance, transparansi, dan akuntabilitas
dalam menjalankan GCG.
Hexindo adopts a two-tier board governance structure in accordance with the prevailing laws and regulations of Indonesia. Under this
governance model, the Company's highest governing body comprises two structurally separate organs, namely the Board of Commissioners
and the Board of Directors, each of which has distinct yet complementary roles, responsibilities, and authorities. The Board of Commissioners
is chaired by the President Commissioner and is responsible for supervising the Company's management policies and overseeing the
management of the Company by the Board of Directors. The Board of Commissioners also ensures that management conducts the Company's
business activities in accordance with the principles of Good Corporate Governance (GCG).
Meanwhile, the Board of Directors is led by the President Director and assumes full responsibility for the day-to-day management and
operations of the Company. The President Director serves as the highest executive officer within the organization, functionally equivalent
to the role of a Chief Executive Officer (CEO) under a one-tier board system. Through the implementation of this two-tier board structure,
the roles of the Chairman of the Board and the Chief Executive Officer (CEO) are institutionally and systematically separated. As a result,
no concentration of authority rests with a single individual, as the supervisory and executive management functions are carried out
independently by two separate governing bodies. This governance structure reflects Hexindo's commitment to the principles of checks and
balances, transparency, and accountability in the implementation of Good Corporate Governance.
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Pada akhir tahun buku 2025, struktur tata kelola Perseroan As of the end of the 2025 financial year, the Company's
terdiri dari 2 (dua) anggota Dewan Komisaris, yang seluruhnya governance structure comprised 2 (two) members of the
merupakan Komisaris Independen, serta 8 (delapan) anggota Board of Commissioners, all of whom served as Independent
Direksi. Meski demikian, tidak terdapat anggota dari kelompok Commissioners, and 8 (eight) members of the Board of
sosial yang kurang terwakili dalam struktur tersebut. Rangkap Directors. However, there were no members representing
jabatan yang dimiliki oleh masing-masing anggota Dewan underrepresented social groups within the governance
Komisaris dan Direksi tidak bersifat signifikan karena tidak structure. Any concurrent positions held by members of the
mengganggu waktu, perhatian, maupun kewajiban mereka di Board of Commissioners and the Board of Directors were not
Perusahaan. considered significant, as they did not interfere with the time,
attention, or responsibilities required in carrying out their
duties at the Company.
Keberagaman Dewan Komisaris dan Direksi [405-1]
Diversity of the Board of Commissioners and Board of Directors
FY2025 FY2024 FY2023
Uraian Dewan Komisaris Direksi Dewan Komisaris Direksi Dewan Komisaris Direksi
Description Board of Board of Board of Board of Board of Board of
Commissioners Directors Commissioners Directors Commissioners Directors
Jenis Kelamin
Gender
Pria
2 8 2 9 2 9
Male
Wanita
0 0 0 0 0 0
Female
Usia
Age
> 50 Tahun
2 6 2 7 2 6
> 50 Years Old
30 - 50 Tahun
0 2 0 2 0 3
30 - 50 Years Old
< 30 Tahun
0 0 0 0 0 0
< 30 Years Old
Kewarganegaraan
Citizenship
WNI
2 2 2 3 2 3
Indonesian Citizen
WNA
0 6 0 6 0 6
Foreign National
Jumlah
2 8 2 9 2 9
Total
NOMINASI DEWAN KOMISARIS DAN DIREKSI NOMINATION OF THE BOARD OF
[2-9, 2-10] COMMISSIONERS AND THE BOARD OF
DIRECTORS
Proses pencalonan anggota Dewan Komisaris dan Direksi The nomination process for members of the Board of
dilaksanakan oleh Dewan Komisaris selaku pelaksana fungsi Commissioners and the Board of Directors is carried out
Nominasi dan Remunerasi. Dalam menjalankan fungsi ini, by the Board of Commissioners in its capacity as the body
Dewan Komisaris melakukan evaluasi terhadap kelayakan performing the Nomination and Remuneration function.
calon berdasarkan kriteria yang telah ditetapkan sebelum In performing this function, the Board of Commissioners
diajukan kepada Pemegang Saham dalam RUPS. Penetapan evaluates the eligibility of prospective candidates based on
akhir atas pencalonan dilakukan melalui mekanisme the established criteria before submitting the nominations
pemungutan suara dalam RUPS, dengan mempertimbangkan to the Shareholders at the General Meeting of Shareholders
masukan dari para pemegang saham. (GMS). Final appointments are determined through the voting
mechanism at the GMS, taking into consideration the views of
the Shareholders.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Kriteria pemilihan anggota Dewan Komisaris dan/atau Direksi The selection criteria for members of the Board of
Perseroan ditetapkan dengan mengacu pada ketentuan yang Commissioners and/or the Board of Directors are established
berlaku dalam POJK No. 33/2014, dengan rincian sebagai in accordance with the provisions of POJK No. 33/2014 and
berikut: include the following requirements:
a. Memenuhi persyaratan berikut pada saat pengangkatan a. Candidates must satisfy the following requirements at the
dan selama menjabat: time of appointment and throughout their term of office:
1. Mempunyai akhlak, moral dan integritas yang baik; 1. Possess good character, moral values, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Have the legal capacity to perform legal acts.
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. Within the five years prior to appointment and
selama menjabat: during their term of office, candidates must:
a) Tidak pernah dinyatakan pailit; a) Never have been declared bankrupt;
b) Tidak pernah menjadi anggota Dewan b) Never have served as a member of a Board of
Komisaris dan/atau Direksi yang dinyatakan Commissioners and/or Board of Directors
bersalah menyebabkan suatu perusahaan found responsible for causing a company to be
dinyatakan pailit; declared bankrupt;
c) Tidak pernah dihukum karena melakukan c) Never have been convicted of a criminal offense
tindak pidana yang merugikan keuangan involving state financial losses and/or matters
negara dan/atau yang berkaitan dengan sektor relating to the financial sector; and
keuangan; dan
d) Tidak pernah menjadi anggota Dewan d) Never have served as a member of a Board of
Komisaris dan/atau Direksi yang selama masa Commissioners and/or Board of Directors
jabatannya: during whose tenure:
1) Pernah tidak menyelenggarakan RUPS 1) The Company failed to convene an Annual
Tahunan; General Meeting of Shareholders;
2) Pertanggungjawabannya sebagai anggota 2) Their accountability as a member of the
Dewan Komisaris dan/atau Direksi tidak Board of Commissioners and/or Board
diterima oleh RUPS atau pernah tidak of Directors was rejected by the GMS, or
memberikan pertanggungjawaban sebagai they failed to submit accountability to the
anggota Dewan Komisaris dan/atau GMS; or
Direksi kepada RUPS; 3) The Company failed to fulfill its obligation
3) Pernah menyebabkan perusahaan yang to submit annual reports and/or financial
memperoleh izin, persetujuan atau statements to the Financial Services
pendaftaran dari OJK tidak memenuhi Authority (OJK) despite having obtained
kewajiban penyampaian laporan tahunan licenses, approvals, or registrations from
dan/ atau laporan keuangan kepada OJK. OJK.
b. Memiliki komitmen untuk mematuhi peraturan b. Demonstrate a commitment to complying with all
perundangundangan yang berlaku; dan applicable laws and regulations; and
c. Memiliki pengetahuan dan/atau keahlian di bidang yang c. Possess the knowledge and/or expertise required by the
dibutuhkan Perusahaan. Company.
Sementara itu, kriteria kompetensi yang mempertimbangkan At present, competency criteria specifically incorporating ESG
aspek ESG belum diintegrasikan secara khusus dalam proses considerations have not yet been integrated into the selection
seleksi anggota Dewan Komisaris dan Direksi. process for members of the Board of Commissioners and the
Board of Directors.
Dalam aspek keberagaman, Perseroan baru menerapkan With respect to diversity, the Company currently applies
kebijakan keberagaman kewarganegaraan, khususnya untuk a nationality diversity policy, particularly through the
Direktur Nonresiden sebagai perwakilan dari pemegang saham appointment of Non-Resident Directors representing
mayoritas, yaitu HCM Jepang. Adapun penunjukan Komisaris the majority shareholder, HCM Japan. Meanwhile, the
Independen, Perseroan berpedoman pada POJK No. 33/2014, appointment of Independent Commissioners is carried out
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yang menetapkan kriteria independensi, termasuk tidak in accordance with POJK No. 33/2014, which stipulates
adanya hubungan afiliasi dengan pemegang saham pengendali independence requirements, including the absence of
serta tidak terlibat dalam kegiatan operasional Perseroan. affiliation with controlling shareholders and non-involvement
in the Company's operational activities.
REMUNERASI DEWAN KOMISARIS DAN REMUNERATION OF THE BOARD OF
DIREKSI [2-19, 2-20] COMMISSIONERS AND THE BOARD OF
DIRECTORS
Penetapan remunerasi Dewan Komisaris dan Direksi The remuneration of the Board of Commissioners and the
dilakukan melalui mekanisme yang melibatkan pengawasan Board of Directors is determined through a process overseen
oleh fungsi Nominasi dan Remunerasi yang dijalankan oleh by the Nomination and Remuneration function performed by
Dewan Komisaris. Pemegang saham dilibatkan melalui proses the Board of Commissioners. Shareholders participate through
RUPS untuk mempertimbangkan dan menyetujui kebijakan the General Meeting of Shareholders (GMS) in considering
remunerasi, termasuk pemberian wewenang kepada Dewan and approving the remuneration policy, including granting
Komisaris dan/atau Direksi untuk menetapkan sendiri authority to the Board of Commissioners and/or the Board of
remunerasinya. Directors to determine their respective remuneration.
Keputusan dalam RUPS diambil berdasarkan hasil pemungutan Resolutions at the GMS are adopted through a voting process
suara, sejalan dengan ketentuan peraturan perundang- in accordance with the prevailing laws and regulations as
undangan yang berlaku serta Anggaran Dasar Perusahaan. well as the Company's Articles of Association. To date, the
Hingga saat ini, Perseroan tidak memiliki kebijakan remunerasi Company has not established a specific remuneration policy
khusus yang mencakup pembayaran tidak tetap, bonus untuk covering variable compensation, sign-on bonuses, recruitment
anggota baru, insentif perekrutan, pembayaran pesangon, incentives, severance payments, clawback mechanisms, or
mekanisme penarikan kembali, maupun tunjangan pensiun pension benefits for members of the Board of Commissioners
bagi anggota Dewan Komisaris dan Direksi. and the Board of Directors.
Seluruh kebijakan remunerasi disusun dengan mengacu pada All remuneration policies are formulated based on individual
kinerja individu, kondisi keuangan Perseroan, dan kewajaran performance, the Company's financial condition, and prevailing
pasar, serta ditetapkan melalui proses yang transparan market practices, and are determined through a transparent
dan akuntabel. Adapun hingga saat ini, Perseroan belum and accountable process. As of the reporting period, the
mengimplementasikan skema remunerasi yang mengaitkan Company has not implemented a remuneration scheme that
kompensasi Dewan Komisaris dan Direksi dengan kinerja links the compensation of the Board of Commissioners and the
pengelolaan aspek ESG. Board of Directors to ESG performance.
PENGELOLAAN BENTURAN KEPENTINGAN [2-15] MANAGEMENT OF CONFLICTS OF INTEREST
Hexindo telah menetapkan mekanisme untuk mencegah Hexindo has established mechanisms to prevent and manage
dan mengelola benturan kepentingan yang dapat timbul di conflicts of interest that may arise among members of the
antara anggota Direksi dan Dewan Komisaris. Mekanisme Board of Directors and the Board of Commissioners. These
ini dirancang untuk menghindari potensi penyalahgunaan mechanisms are designed to prevent the misuse of authority
jabatan dan wewenang demi kepentingan pribadi, keluarga, and position for personal, family, or group interests that could
atau kelompok tertentu, yang dapat mengganggu independensi compromise independence and objectivity in the decision-
serta objektivitas mereka dalam proses pengambilan keputusan. making process.
Ketentuan mengenai benturan kepentingan tercantum The Company's conflict-of-interest provisions are set out in
dalam Pedoman Perilaku, Piagam Direksi, dan Piagam the Code of Conduct, the Board of Directors Charter, and the
Dewan Komisaris. Seluruh anggota Direksi dan Dewan Board of Commissioners Charter. All members of the Board of
Komisaris berkomitmen untuk menjaga profesionalisme Directors and the Board of Commissioners are committed to
dan independensi serta menghindari potensi benturan maintaining professionalism and independence while avoiding
kepentingan, termasuk dengan menghindari kepemilikan potential conflicts of interest, including refraining from share
saham yang dapat menimbulkan konflik, hubungan keluarga ownership that could create conflicts, family relationships
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
dengan pihak terkait, maupun keterlibatan dalam keputusan with related parties, and participation in decisions involving
yang mengandung benturan kepentingan. conflicts of interest.
Hingga akhir tahun buku 2025, tidak terdapat anggota Direksi As of the end of the 2025 financial year, no member of the
dan Dewan Komisaris Perseroan yang memiliki saham di Board of Directors or the Board of Commissioners held shares
Hexindo secara langsung maupun tidak langsung. Informasi in Hexindo, either directly or indirectly. Information regarding
mengenai hubungan afiliasi antara anggota Direksi, Dewan affiliations among members of the Board of Directors, the
Komisaris, dan Pemegang Saham Utama dan/atau Pengendali Board of Commissioners, and the Major and/or Controlling
dapat ditemukan pada bagian Direksi dan Dewan Komisaris Shareholders is presented in the Board of Directors and Board
dalam Laporan Ini. of Commissioners section of this Report.
Perseroan melakukan transaksi dengan pihak berelasi sesuai The Company conducts related-party transactions in
ketentuan POJK No. 42/POJK.04/2020 tentang Transaksi accordance with POJK No. 42/POJK.04/2020 concerning
Afiliasi dan Transaksi Benturan Kepentingan. Transaksi Affiliated Transactions and Conflict of Interest Transactions.
tersebut merupakan kegiatan usaha rutin dan dilaksanakan Such transactions are part of the Company's ordinary course
dengan prinsip kewajaran (arm’s length principle), sesuai of business and are conducted based on the arm's length
dengan ketentuan perundang-undangan, serta dilaporkan principle, in compliance with applicable laws and regulations,
kepada OJK. Informasi mengenai sifat hubungan afiliasi, and are duly reported to OJK. Information regarding the nature
jenis transaksi, serta saldo transaksi diungkapkan pada dalam of affiliated relationships, transaction types, and outstanding
Laporan Keuangan Perseroan. balances is disclosed in the Company's Financial Statements.
Setiap anggota Direksi dan Dewan Komisaris wajib Each member of the Board of Directors and the Board of
mengungkapkan secara transparan potensi benturan Commissioners is required to disclose transparently any
kepentingan yang dapat mempengaruhi independensi dalam potential conflicts of interest that may affect their independence
pengambilan keputusan. Hal ini mencakup, namun tidak in decision-making. Such disclosures include, but are not
terbatas pada kepemilikan saham pribadi dan/atau keluarga, limited to, personal and/or family share ownership, business
hubungan bisnis, serta jabatan rangkap. relationships, and concurrent positions.
Informasi material terkait potensi konflik kepentingan Material information relating to potential conflicts of interest is
tersebut disampaikan kepada para pemangku kepentingan disclosed to stakeholders through the Annual Report and the
melalui Laporan Tahunan dan Laporan Keuangan yang telah audited Financial Statements. These disclosures include share
diaudit. Pengungkapan ini mencakup kepemilikan saham, ownership, relationships with related parties, and related-
hubungan dengan pihak terkait, serta transaksi dengan pihak party transactions, together with any outstanding balances or
terkait beserta saldo terutang atau kewajiban yang timbul dari obligations arising from such transactions.
transaksi tersebut.
MANAJEMEN DAMPAK PERUSAHAAN MANAGEMENT OF THE COMPANY'S IMPACTS
[2-12, 2-13] [E.1, E.3]
Dewan Komisaris dan Direksi berperan dalam menyetujui dan The Board of Commissioners and the Board of Directors are
mengawasi pelaksanaan kebijakan keberlanjutan Perusahaan responsible for approving and overseeing the implementation
yang diselaraskan dengan pedoman dari HCM Jepang selaku of the Company's sustainability policies, which are aligned
entitas induk. Dalam pelaksanaannya, Direksi mendelegasikan with the guidelines established by HCM Japan as the parent
pengelolaan isu-isu ESG kepada unit-unit terkait melalui entity. In carrying out these responsibilities, the Board of
mekanisme pelaporan triwulanan dan tahunan yang mencakup Directors delegates the management of ESG-related matters to
evaluasi kinerja operasional, dampak terhadap lingkungan dan the relevant organizational units through quarterly and annual
sosial, serta tindak lanjut atas pemantauan risiko keberlanjutan. reporting mechanisms covering operational performance
evaluations, environmental and social impacts, as well as
follow-up actions arising from sustainability risk monitoring.
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Departemen CP & SMO bertanggung jawab atas pelaksanaan The CP & SMO Department is responsible for implementing
program CSR, yang dirancang berdasarkan hasil identifikasi the Company's CSR programs, which are designed based on
dampak sosial. Realisasi dan capaian program CSR ini the results of social impact assessments. The implementation
dilaporkan secara berkala kepada Direksi. Sementara and performance of these CSR programs are reported regularly
itu, Departemen QSHE mengelola aspek lingkungan dan to the Board of Directors. Meanwhile, the QSHE Department
keselamatan kerja, dengan dukungan sistem manajemen oversees environmental and occupational safety matters,
terstandarisasi ISO 9001, ISO 14001, dan ISO 45001. supported by management systems certified to ISO 9001, ISO
14001, and ISO 45001 standards.
Proses identifikasi dampak ESG dilakukan secara partisipatif The ESG impact identification process is conducted through
dengan melibatkan pemangku kepentingan eksternal seperti a participatory approach involving external stakeholders,
LSM, pelanggan, pemerintah daerah, dan masyarakat lokal. including non-governmental organizations (NGOs),
Masukan dari para pemangku kepentingan ini menjadi bahan customers, local governments, and local communities. Input
pertimbangan penting dalam perumusan program CSR, from these stakeholders serves as an important consideration
pengambilan keputusan operasional, serta evaluasi terhadap in formulating CSR programs, supporting operational
kinerja keberlanjutan Perusahaan. decision-making, and evaluating the Company's sustainability
performance.
Pemantauan terhadap aspek risiko, termasuk risiko terkait The monitoring of risks, including ESG-related risks, is carried
ESG, dilakukan oleh Komite Kepatuhan dan Manajemen out by the Compliance and Risk Management Committee,
Risiko yang dikepalai oleh Kepala Departemen Legal. Hasil which is chaired by the Head of the Legal Department. The
pemantauan tersebut disampaikan secara berkala kepada results of this monitoring are reported regularly to the Board of
Direksi sebagai bahan evaluasi dalam pengembangan kebijakan Directors as the basis for evaluating policies and continuously
dan penyempurnaan praktik keberlanjutan. improving the Company's sustainability practices.
Dewan Komisaris menjalankan fungsi pengawasan melalui The Board of Commissioners performs its oversight function
mekanisme pelaporan dari Direksi, dengan fokus pada through reporting mechanisms established by the Board of
keselarasan antara strategi keberlanjutan Perusahaan dan Directors, with particular emphasis on ensuring alignment
kebijakan grup HCM Jepang, dalam rangka memastikan between the Company's sustainability strategy and the policies
praktik keberlanjutan Perusahaan berjalan sejalan dengan of the HCM Japan Group, thereby ensuring that the Company's
kebijakan HCM Jepang. sustainability practices remain consistent with the Group's
sustainability framework.
KOMUNIKASI MASALAH PENTING [2-16, 2-26] COMMUNICATION OF CRITICAL ISSUES
Hexindo telah menetapkan mekanisme yang sistematis untuk Hexindo has established a systematic mechanism for
mengidentifikasi, mengelola, dan mengkomunikasikan isu-isu identifying, managing, and communicating critical issues
kritis kepada Direksi dan Dewan Komisaris. Masalah kritis to the Board of Directors and the Board of Commissioners.
mencakup isu-isu yang berpotensi memberikan dampak Critical issues include matters that may have significant
signifikan terhadap operasional, keuangan, reputasi, kepatuhan impacts on the Company's operations, financial performance,
terhadap peraturan yang berlaku, serta aspek keberlanjutan reputation, regulatory compliance, and other sustainability
lainnya seperti ekonomi, sosial, lingkungan, dan HAM. aspects, including economic, social, environmental, and
human rights matters.
Penyampaian isu-isu tersebut dilakukan melalui jalur Such issues are communicated through structured reporting
komunikasi yang terstruktur, disesuaikan dengan karakteristik channels tailored to their nature and level of urgency. Under
dan tingkat urgensinya. Dalam situasi umum, karyawan dapat normal circumstances, employees may report issues through
melaporkan permasalahan melalui jalur hierarki formal, the formal reporting hierarchy, beginning with their immediate
dimulai dari atasan langsung yang kemudian dapat meneruskan supervisors, who may escalate the matter to higher levels of
laporan tersebut ke jenjang manajerial yang lebih tinggi sesuai management according to the nature of the issue and the level
dengan kebutuhan dan tingkat risiko yang diidentifikasi. of risk identified.
2025 Annual Report & Sustainability Report 243 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Untuk isu-isu yang bersifat sensitif atau berisiko tinggi, seperti For sensitive or high-risk matters, such as suspected fraud,
dugaan fraud, pelanggaran HAM, atau pelanggaran kepatuhan, human rights violations, or compliance breaches, the
Perusahaan menyediakan saluran pelaporan khusus melalui Company provides a dedicated reporting channel through
mekanisme whistleblowing yang dikelola oleh Divisi Audit its whistleblowing mechanism, which is administered by
Internal. Laporan yang diterima melalui saluran ini akan the Internal Audit Division. Reports submitted through this
diverifikasi dan ditindaklanjuti oleh Komite Kepatuhan dan channel are verified and followed up by the Compliance and
Manajemen Risiko, dan disampaikan kepada Direksi jika Risk Management Committee before being escalated to the
terbukti valid. Board of Directors when substantiated.
Di sisi lain, isu-isu yang berkaitan dengan hubungan industrial Meanwhile, matters relating to industrial relations or employee
atau pemenuhan hak-hak karyawan disalurkan melalui forum rights are addressed through a bipartite forum involving
bipartit antara manajemen dan perwakilan serikat pekerja. management and employee union representatives. This forum
Forum ini berfungsi sebagai wadah komunikasi resmi untuk serves as the Company's formal communication platform for
membahas dan mencari solusi atas permasalahan yang discussing issues and identifying appropriate solutions before
dihadapi sebelum disampaikan kepada Direksi. they are escalated to the Board of Directors.
Apabila suatu masalah dinilai memiliki dampak strategis Where an issue is considered to have strategic implications or
atau mengandung risiko tinggi terhadap keberlangsungan poses significant risks to the Company's business continuity,
Perusahaan, Direksi akan membahasnya dalam rapat internal the Board of Directors will deliberate on the matter through
dan/atau rapat gabungan dengan Dewan Komisaris guna internal meetings and/or joint meetings with the Board of
memperoleh arahan dan keputusan strategis. Commissioners to obtain strategic direction and appropriate
decisions.
PENGEMBANGAN KOMPETENSI SUSTAINABILITY COMPETENCY
KEBERLANJUTAN [2-9, 2-17] DEVELOPMENT
Perseroan menyadari bahwa penerapan prinsip keberlanjutan The Company recognizes that the effective implementation of
yang efektif memerlukan dukungan kompetensi yang memadai sustainability principles requires the Board of Commissioners
dari Dewan Komisaris dan Direksi. Oleh karena itu, Perseroan and the Board of Directors to possess adequate competencies.
secara berkelanjutan mendorong pengembangan pengetahuan Accordingly, the Company continuously promotes the
dan pemahaman terkait aspek ekonomi, lingkungan, sosial, enhancement of knowledge and understanding relating to
dan tata kelola (Environmental, Social, and Governance atau economic, environmental, social, and governance (ESG)
ESG) melalui berbagai program pengembangan kompetensi, matters through various competency development programs,
seminar, pelatihan, maupun forum diskusi yang relevan seminars, training sessions, and discussion forums that are
dengan perkembangan industri dan praktik keberlanjutan. relevant to industry developments and evolving sustainability
practices.
Selain kompetensi yang mendukung pelaksanaan fungsi In addition to strengthening the competencies required to
pengawasan dan pengelolaan perusahaan, Dewan Komisaris perform their supervisory and management functions, members
dan Direksi juga didorong untuk memperdalam pemahaman of the Board of Commissioners and the Board of Directors are
mengenai isu-isu keberlanjutan yang dapat memengaruhi encouraged to deepen their understanding of sustainability
kinerja dan keberlangsungan usaha Perseroan. Upaya issues that may affect the Company's performance and long-
tersebut diharapkan dapat memperkuat kualitas pengambilan term business continuity. These initiatives are expected
keputusan strategis sekaligus mendukung integrasi aspek to enhance the quality of strategic decision-making while
keberlanjutan dalam kegiatan usaha Perseroan. supporting the integration of sustainability considerations into
the Company's business activities.
Informasi lebih lanjut mengenai partisipasi Dewan Komisaris Further information regarding the participation of the
dan Direksi dalam berbagai kegiatan pengembangan Board of Commissioners and the Board of Directors in
kompetensi dapat dilihat pada bagian Kegiatan Pengembangan competency development programs is presented in the Board
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Kompetensi Dewan Komisaris dan Kegiatan Pengembangan of Commissioners Competency Development Activities and
Kompetensi Direksi dalam Laporan ini. Board of Directors Competency Development Activities
sections of this Report.
EVALUASI KINERJA DEWAN KOMISARIS DAN PERFORMANCE EVALUATION OF THE BOARD
DIREKSI [2-18] OF COMMISSIONERS AND THE BOARD OF
DIRECTORS
Perseroan melakukan evaluasi kinerja terhadap Dewan The Company conducts performance evaluations of the Board
Komisaris dan Direksi guna memastikan efektivitas of Commissioners and the Board of Directors to ensure the
pengawasan dan pencapaian tujuan strategis, khususnya effectiveness of oversight and the achievement of strategic
terkait dampak ekonomi dan keberlanjutan usaha. objectives, particularly those relating to economic performance
Evaluasi ini dilakukan setiap tahun oleh Dewan Komisaris and business sustainability. These evaluations are conducted
secara independen, selaku pelaksana fungsi Nominasi annually by the Board of Commissioners in its capacity as the
dan Remunerasi, dengan mengacu pada pencapaian Key body performing the Nomination and Remuneration function,
Performance Indicators (KPI) tahunan. Selain itu, Direksi dan based on the achievement of annual Key Performance Indicators
Dewan Komisaris juga menerapkan kebijakan self-assessment (KPIs). In addition, both the Board of Commissioners and the
untuk memperkuat akuntabilitas masing-masing. Board of Directors conduct self-assessments to further strengthen
individual and collective accountability.
Hasil evaluasi disampaikan kepada Pemegang Saham melalui The results of the evaluations are presented to the
RUPS Tahunan, dan menjadi dasar pengambilan keputusan Shareholders at the Annual General Meeting of Shareholders
strategis, termasuk rotasi atau penggantian anggota, (AGMS) and serve as the basis for strategic decisions,
penyusunan ulang strategi operasional, pengembangan including board rotation or replacement, the refinement of
kompetensi, dan penyesuaian remunerasi. Hingga akhir tahun operational strategies, competency development initiatives,
buku 2025, evaluasi kinerja Direksi dan Dewan Komisaris and remuneration adjustments. As of the end of the 2025
masih difokuskan pada kinerja ekonomi dan pengawasan financial year, the performance evaluations of the Board of
kinerja Perusahaan, adapun evaluasi atas kinerja ESG masih Commissioners and the Board of Directors remained primarily
dalam tahap perencanaan. focused on economic performance and the oversight of the
Company's overall performance, while the evaluation of ESG
performance was still in the planning stage.
MANAJEMEN DAN IMPLEMENTASI ANTI-CORRUPTION MANAGEMENT AND
ANTIKORUPSI [205-1, 205-2, 205-3] IMPLEMENTATION
Sebagai bagian dari komitmen terhadap GCG, Perseroan telah As part of its commitment to Good Corporate Governance
melakukan identifikasi dan penilaian terhadap risiko korupsi (GCG), the Company has conducted the identification and
di seluruh aktivitas operasional. assessment of corruption risks across all operational activities.
Untuk mengelola risiko tersebut, Perseroan telah menetapkan To manage these risks, the Company has established and
dan menerapkan berbagai kebijakan serta prosedur antikorupsi implemented a range of anti-corruption policies and
yang dituangkan dalam Kebijakan Antikorupsi, Pedoman procedures, which are set out in the Anti-Corruption Policy,
Perilaku, Piagam Direksi, dan Piagam Dewan Komisaris yang the Code of Conduct, the Board of Directors Charter, and
dapat diakses publik melalui situs web resmi Perseroan sebagai the Board of Commissioners Charter. These documents are
bentuk transparansi dan akuntabilitas. Selain itu, Perseroan publicly accessible through the Company's official website as
juga aktif mengkomunikasikan komitmen antikorupsi melalui part of its commitment to transparency and accountability.
media sosial, agar tidak hanya sebatas disampaikan dalam In addition, the Company actively communicates its anti-
lingkungan internal, melainkan juga kepada masyarakat luas. corruption commitment through social media, ensuring
that this commitment is communicated not only within the
organization but also to the wider public.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Selain itu, Direksi dan manajemen memiliki peran penting Furthermore, the Board of Directors and management play
dalam mendorong budaya integritas, sekaligus menjadi a key role in fostering a culture of integrity while setting the
contoh dalam penerapan standar etika dan kepatuhan. Untuk standard for ethical conduct and regulatory compliance. To
memperkuat sistem yang ada, Perseroan telah: strengthen its anti-corruption framework, the Company has:
• Menyediakan sumber daya yang memadai; • Provided adequate resources to support anti-corruption
initiatives;
• Membentuk Komite Kepatuhan dan Manajemen Risiko; • Established the Compliance and Risk Management
serta Committee; and
• Melakukan sosialisasi kebijakan kepada karyawan melalui • Conducted policy awareness programs for employees
berbagai media, seperti e-learning, poster, video, email through various communication channels, including
blast, dan materi penyambutan karyawan baru. e-learning, posters, videos, email blasts, and new employee
orientation materials.
Hingga akhir tahun buku 2025, kebijakan dan prosedur As of the end of the 2025 financial year, the Company's anti-
antikorupsi telah dikomunikasikan kepada seluruh anggota corruption policies and procedures had been communicated
Dewan Komisaris, Direksi, karyawan, dan Mitra Bisnis to all members of the Board of Commissioners, the Board of
Perseroan. Perseroan secara konsisten menerapkan prinsip Directors, employees, and the Company's Business Partners.
integritas dan zero tolerance terhadap segala bentuk korupsi The Company consistently upholds the principles of integrity
melalui penguatan budaya kepatuhan, sosialisasi kebijakan, and a zero-tolerance approach to all forms of corruption
serta penerapan pengendalian internal yang mendukung by strengthening its compliance culture, continuously
praktik bisnis yang etis dan bertanggung jawab. communicating its policies, and implementing internal control
systems that support ethical and responsible business practices.
Sebagai mekanisme pengaduan, Perseroan memiliki Sistem As part of its grievance mechanism, the Company has
WBS berdasarkan SK Direksi No. 072/SK-DIR/2016 yang established a Whistleblowing System (WBS) based on Board
digunakan untuk menangani laporan terkait: of Directors Decree No. 072/SK-DIR/2016, which is used to
handle reports relating to:
• Pelanggaran Pedoman Perilaku; • Violations of the Code of Conduct;
• Pelanggaran hukum dan SOP; serta • Violations of laws and the Company's Standard Operating
Procedures (SOPs); and
• Risiko yang berpotensi merugikan secara finansial, • Risks that may result in financial losses, reputational
reputasi, atau lingkungan. damage, or environmental impacts.
Berbagai inisiatif tersebut berkontribusi terhadap terciptanya These initiatives have contributed to fostering a clean and high-
lingkungan kerja yang bersih dan berintegritas. Sepanjang integrity working environment. Throughout the 2025 financial
tahun buku 2025, Perseroan tidak menghadapi kasus hukum year, the Company recorded no confirmed corruption incidents
atau insiden korupsi yang terbukti. Selain itu, tidak terdapat or legal cases related to corruption. Furthermore, there were no
pemberhentian, sanksi terhadap karyawan, maupun pemutusan employee dismissals, disciplinary sanctions, or termination of
hubungan kerja dengan mitra bisnis yang disebabkan oleh business relationships with business partners resulting from
pelanggaran tindak pidana korupsi. corruption-related offenses.
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Aspek Ekonomi
Economic Aspect
Kinerja Ekonomi
Topik Material Economic Performance
yang Tercakup [3-2]
Material Topic Covered
KOMITMEN TERHADAP KEBERLANJUTAN COMMITMENT TO ECONOMIC
EKONOMI [3-3] SUSTAINABILITY
Kinerja ekonomi mencerminkan kapabilitas Perusahaan dalam The Company's economic performance reflects its ability to
menciptakan nilai berkelanjutan bagi pemegang saham dan create sustainable value for shareholders and stakeholders.
pemangku kepentingan, sehingga Perseroan perlu menjaga Accordingly, the Company is committed to maintaining sound
stabilitas keuangan guna mendukung keberlanjutan usaha. financial stability to support long-term business sustainability.
Dampak dan Pengelolaan Dampak [E.5] Impacts and Impact Management
Kegiatan usaha Perseroan terus memberikan kontribusi The Company's business activities continue to contribute to
terhadap pertumbuhan ekonomi nasional melalui penyediaan national economic growth through the provision of heavy
alat berat dan layanan purna jual bagi sektor-sektor strategis, equipment and after-sales services for strategic sectors,
seperti pertambangan, konstruksi, kehutanan, dan perkebunan. including mining, construction, forestry, and plantations. As
Seiring meningkatnya kebutuhan akan produktivitas dan demand for higher productivity and operational efficiency
efisiensi operasional, Perseroan mendukung berbagai proyek continues to increase, the Company supports various national
nasional serta aktivitas industri melalui penyediaan solusi alat projects and industrial activities by delivering reliable heavy
berat yang andal, layanan pemeliharaan, dan inovasi digital equipment solutions, comprehensive maintenance services,
yang meningkatkan kinerja pelanggan. and digital innovations that enhance customer performance.
Di sisi lain, Perseroan menghadapi berbagai tantangan, At the same time, the Company faces a number of challenges,
antara lain dinamika permintaan alat berat yang dipengaruhi including fluctuations in heavy equipment demand driven
kondisi ekonomi global, transisi menuju praktik bisnis by global economic conditions, the transition toward more
yang lebih berkelanjutan, serta meningkatnya ekspektasi sustainable business practices, and increasing expectations for
terhadap efisiensi energi dan pengurangan emisi. Untuk energy efficiency and greenhouse gas emission reduction. In
menjawab tantangan tersebut, Perseroan terus memperkuat response, the Company continues to strengthen its Condition-
layanan Condition-Based Monitoring (CBM), program Based Monitoring (CBM) services, expand its component
remanufacturing komponen, digitalisasi layanan melalui HSA remanufacturing program, accelerate service digitalization
Mobile Apps, serta menghadirkan produk dan solusi baru yang through HSA Mobile Apps, and introduce new products and
mendukung produktivitas pelanggan sekaligus menciptakan solutions that enhance customer productivity while creating
nilai jangka panjang secara berkelanjutan. sustainable long-term value.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Komitmen dan Kebijakan Commitment and Policy
Perseroan berkomitmen untuk menciptakan pertumbuhan The Company is committed to fostering sustainable economic
ekonomi yang berkelanjutan melalui penyediaan solusi growth by providing innovative, efficient, and customer-
alat berat yang inovatif, efisien, dan berorientasi pada oriented heavy equipment solutions. This commitment
kebutuhan pelanggan. Komitmen tersebut diwujudkan is demonstrated through the continuous enhancement of
melalui pengembangan layanan purna jual yang terintegrasi, integrated after-sales services, the expansion of component
program remanufacturing komponen, layanan Condition- remanufacturing programs, the implementation of Condition-
Based Monitoring (CBM), serta digitalisasi layanan melalui Based Monitoring (CBM) services, and the digitalization of
HSA Mobile Apps guna meningkatkan keandalan operasional customer services through HSA Mobile Apps to improve
pelanggan. customers' operational reliability.
Tindakan dan Efektivitas Actions and Effectiveness
Perseroan terus memperkuat kapabilitas layanan dan inovasi The Company continues to strengthen its service capabilities
bisnis guna menjawab dinamika industri serta kebutuhan and business innovation to address industry dynamics
pelanggan yang terus berkembang. Upaya tersebut diwujudkan and the evolving needs of its customers. These efforts
melalui penguatan layanan purna jual, pemanfaatan Condition- include enhancing after-sales services, expanding the use
Based Monitoring (CBM), program remanufacturing of Condition-Based Monitoring (CBM), strengthening its
komponen, serta digitalisasi layanan melalui HSA Mobile component remanufacturing program, and accelerating
Apps untuk meningkatkan keandalan alat berat dan efisiensi service digitalization through HSA Mobile Apps to improve
operasional pelanggan. Perseroan juga menyediakan berbagai heavy equipment reliability and customers' operational
solusi bernilai tambah, seperti Full Maintenance Contract efficiency. In addition, the Company provides various value-
(FMC), penyediaan suku cadang yang lebih lengkap, serta added solutions, including Full Maintenance Contracts (FMC),
layanan teknis yang responsif. a more comprehensive range of spare parts, and responsive
technical support services.
Pengembangan portofolio produk melalui peluncuran Hitachi The expansion of the Company's product portfolio through
ZX550LC-7G, ZX350LC-7G Material Handling, ConSite the introduction of the Hitachi ZX550LC-7G, ZX350LC-7G
Genuine Coolant 30% dan 50%, Foton EV, serta TIANLI Material Handling, ConSite Genuine Coolant 30% and 50%,
Tire semakin memperkuat kemampuan Perseroan dalam Foton EV, and TIANLI Tires has further strengthened its
memenuhi kebutuhan pelanggan. Berbagai inisiatif tersebut capability to meet customers' diverse operational requirements.
turut mendukung peningkatan produktivitas, keandalan Collectively, these initiatives contribute to higher productivity,
operasional, serta penciptaan nilai jangka panjang yang improved operational reliability, and the creation of sustainable
berkelanjutan. long-term value.
Keterlibatan Pemangku Kepentingan Stakeholder Engagement
Bentuk keterlibatan pemangku kepentingan Perseroan dalam The Company's stakeholder engagement in supporting
mendukung ekonomi yang berkelanjutan, antara lain: sustainable economic growth includes:
• Pelanggan yang berkontribusi melalui penyampaian • Customers, through the provision of feedback on products
masukan terhadap layanan serta pemanfaatan teknologi and services and the utilization of digital technologies to
digital dalam pemantauan kebutuhan operasional; monitor operational requirements;
• Manajemen Perusahaan yang menjalankan fungsi • Company Management, through oversight of business
pengawasan melalui evaluasi transaksi dan pelaporan transactions and performance reporting; and
kinerja; serta
• Pemegang saham dan investor yang memperoleh • Shareholders and investors, through transparent
informasi transparan terkait keberlanjutan melalui sustainability disclosures presented in the Company's
Laporan Tahunan yang telah diaudit. audited Annual Report.
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PERFORMA BISNIS HEXINDO HEXINDO BUSINESS PERFORMANCE
Sebagai wujud komitmen terhadap keberlanjutan, Perseroan As part of its commitment to sustainability, the Company
senantiasa menjaga kinerja ekonomi yang sehat sekaligus consistently maintains sound economic performance while
berkontribusi nyata bagi pemangku kepentingan melalui creating tangible value for stakeholders through economic
distribusi nilai ekonomi dan inisiatif sosial serta lingkungan. value distribution and various social and environmental
initiatives.
Kinerja Ekonomi dan Bisnis [201-1] [C.2, F.2] Economic and Business Performance
Di tengah dinamika industri dan perubahan kondisi pasar, Amid evolving industry dynamics and changing market
Perseroan terus berupaya menjaga keberlanjutan usaha melalui conditions, the Company continues to safeguard business
pengelolaan operasional yang efektif dan strategi bisnis yang sustainability through effective operational management and
adaptif. Kinerja ekonomi dan bisnis Perseroan dalam 3 (tiga) adaptive business strategies. The Company's economic and
tahun buku terakhir disajikan sebagai berikut: business performance over the past three financial years is
presented as follows:
Kinerja Ekonomi dan Bisnis [C.3,F.2]
Economic and Business Performance
FY2025 FY2024 FY2023
Uraian
Description Realisasi Realisasi Realisasi
Target Realization
% Target Realization
% Target Realization
%
Penjualan (Unit)
Sales (Unit)
Mid Excavator >6T
including mining 2.929 3.164 108,0 2.356 2.597 110,2 2.797 2.614 93,5
excavator
Mini Excavator 262 243 92,8 330 249 75,5 400 265 66,3
Articulated Dump
31 0 0,0 60 3 5,0 33 33 100,0
Truck (BELL)
Wheel Loader 32 42 131,3 27 37 137,0 50 33 66,0
Rigid Dump Truck
- - - - - - 22 22 100,0
(HITACHI)
Foton Dump Truck²⁾ 1.000 384 38,4 1.000 397 39,7 - 17 N/A
Dynapac Soil Roller 10 8 80,0 50 29 58,0 - 9 N/A
Morooka Carrier
30 23 76,7 50 21 42,0 - 7 N/A
Dump
Waratah Harvester - - - 25 0 0,0 - 31 N/A
BX100 Backhoe
20 16 80,0 - - - - - N/A
Loader
Kinerja Keuangan (USD)
Financial Performance (USD)
Penghasilan Neto
609.864.684 515.423.217 84,5 572.874.229 522.714.838 91,2 651.289.000 612.326.209 94,0
Net Revenues
Laba Bruto
116.683.458 90.183.254 77,3 125.959.702 110.300.635 87,6 136.424.000 138.378.398 101,4
Gross Profit
Laba Usaha
51.476.732 27.648.992 53,7 58.484.722 47.138.143 80,6 70.716.000 77.214.295 109,2
Operating Profit
Laba Tahun
Berjalan 34.976.100 15.983.119 45,7 44.067.878 31.061.735 70,5 51.534.000 55.711.878 108,1
Profit for the Year
Struktur Modal (USD)
Capital Structure (USD)
Liabilitas Jangka
Pendek 253.119.864 221.698.473 87,6 228.903.198 267.951.014 117,1 212.151.000 215.255.933 101,5
Current Liabilities
Liabilitas Jangka
Panjang
17.947.440 20.333.892 113,3 15.130.062 17.948.090 118,6 12.700.000 14.991.050 118,0
Non-Current
Liabilities
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
FY2025 FY2024 FY2023
Uraian
Description Realisasi Realisasi Realisasi
Target Realization
% Target Realization
% Target Realization
%
Jumlah Liabilitas
271.067.304 242.032.365 89,3 244.033.260 285.899.104 117,2 224.851.000 230.246.983 102,4
Total Liabilities
Jumlah Ekuitas
183.784.653 165.000.120 89,8 179.592.327 171.061.006 95,2 171.540.000 179.184.538 104,5
Total Equity
Jumlah Liabilitas
dan Ekuitas
454.851.957 407.032.485 89,5 423.625.587 456.960.110 107,9 396.391.000 409.431.521 103,3
Total Liabilities and
Equity
Selain itu, kinerja Perseroan juga tercermin dari nilai ekonomi In addition, the Company's performance is reflected in the
yang dihasilkan, didistribusikan, dan ditahan sebagai cerminan economic value generated, distributed, and retained, which
atas kontribusi Perseroan terhadap kesejahteraan pemangku demonstrates its contribution to stakeholder prosperity and
kepentingan dan keberlangsungan operasional Perusahaan. the long-term sustainability of the Company's operations. The
Adapun distribusi nilai ekonomi Perseroan dalam 3 (tiga) distribution of the Company's economic value over the past
tahun buku terakhir adalah sebagai berikut: three financial years is presented as follows:
Nilai Ekonomi yang Dihasilkan, Didistribusikan, dan Ditahan [201-1]
Economic Value Generated, Distributed, and Retained
FY2025 FY2024 FY2023
Uraian Description
(USD) (USD) (USD)
Nilai Ekonomi yang Dihasilkan (a) Economic Value Generated (a)
Penerimaan kas 560.865.847 484.166.695 651.019.467 Cash inflows
Nilai Ekonomi yang Didistribusikan (b) Economic value distributed (b)
Biaya Operasional 413.694.730 416.776.124 558.922.193 Operating Expenses
Upah dan tunjangan karyawan 33.762.995 33.690.271 33.636.056 Employee wages and benefits
Pembayaran kepada penyandang
28.992.439 46.311.478 47.259.391 Payments to providers of capital
dana
Pembayaran kepada pemerintah 9.117.722 9.114.837 16.432.409 Payments to government
Investasi kemasyarakatan (CSR) 55.090 22.148 27.347 Community investments (CSR)
Jumlah Nilai Ekonomi yang
485.622.976 505.914.858 656.277.396 Total Economic Value Distributed
Didistribusikan
Nilai Ekonomi yang Ditahan (a − b) Total Economic Value Retained (a-b)
Nilai Ekonomi yang Ditahan 75.242.871 (21.748.163) (5.257.929) Total Economic Value Retained
Kinerja Keuangan Berkelanjutan [201-2] [F.3] Sustainable Financial Performance
Selain mengukur pencapaian dari sisi finansial, Perseroan In addition to measuring its financial achievements, the
juga menilai kinerjanya berdasarkan kontribusi terhadap Company also evaluates its performance based on its
keberlanjutan melalui praktik bisnis yang bertanggung contribution to sustainability through responsible business
jawab dan berdampak positif jangka panjang. Cerminan dari practices that create long-term positive impacts. This
komitmen ini terlihat dalam alokasi dana untuk kegiatan commitment is reflected in the allocation of resources to
sosial, lingkungan, serta pengembangan kapasitas karyawan. social and environmental initiatives, as well as employee
Adapun kinerja keuangan berkelanjutan Perseroan dalam 3 capacity development. The Company's sustainable financial
(tiga) tahun buku terakhir adalah sebagai berikut: performance over the past three financial years is presented as
follows:
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Kinerja Keuangan Berkelanjutan [202-1] [F.3, F.4]
Sustainable Financial Performance
FY2025 FY2024 FY2023
Uraian Realisasi Realisasi Realisasi Description
Target % Target % Target %
Realization Realization Realization
CSR Expenses
Biaya CSR (USD) 56.870 55.090 96,9 51.590 22.148 42,9 73.889 27.347 37,0
(USD)
Environmental
Biaya Lingkungan
718.395 638.847 88,9 834.437 725.518 86,9 903.439 865.057 95,8 Expenses (Rp
(Rp ribu)
thousand)
Biaya Pelatihan Employee Training
Karyawan 5.501.740 3.930.551 71,4 4.061.000 2.747.168 67,6 9.545.264 4.165.204 43,6 Costs
(Rp ribu) (Rp thousand)
Bantuan Finansial dari Pemerintah [201-4] Financial Assistance from the Government
Selama tahun buku 2025, Perseroan tidak menerima bantuan Throughout the 2025 financial year, the Company did not
keuangan maupun insentif finansial dari Pemerintah. receive any financial assistance or financial incentives from the
Government.
Aspek Lingkungan
Environmental Aspect
Energi Limbah
Topik Material Energy Waste
yang Tercakup [3-2]
Material Topic Covered
KOMITMEN TERHADAP KEBERLANJUTAN COMMITMENT TO ENVIRONMENTAL
LINGKUNGAN [3-3] SUSTAINABILITY
Kegiatan operasional Perseroan membutuhkan energi The Company's operations require substantial energy
dalam jumlah besar yang berkontribusi terhadap emisi, consumption, which contributes to emissions and generates
serta menghasilkan limbah. Oleh karena itu, Hexindo perlu waste. Accordingly, Hexindo is committed to optimizing
mengoptimalkan penggunaan energi dan mengelola limbah energy use and managing waste effectively to minimize its
secara efektif untuk meminimalkan dampak terhadap environmental impacts.
lingkungan.
Dampak dan Pengelolaan Dampak Impacts and Impact Management
Kegiatan operasional Perseroan berpotensi menimbulkan The Company's operational activities have the potential to
dampak lingkungan, seperti emisi GRK dari penggunaan generate environmental impacts, including greenhouse gas
energi fosil dan emisi konvensional dari aktivitas workshop, (GHG) emissions from fossil fuel consumption, conventional
disertai dengan limbah B3 dan non-B3 yang dihasilkan. Untuk emissions from workshop activities, and the generation of
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
memitigasinya, Perseroan menjalankan program efisiensi hazardous and non-hazardous waste. To mitigate these impacts,
energi dan pengurangan emisi GRK, mengelola limbah the Company implements energy efficiency and GHG emission
melalui prinsip 3R serta kemitraan dengan bank sampah, dan reduction programs, manages waste in accordance with the
menerapkan teknologi penghematan serta daur ulang air. Reduce, Reuse, Recycle (3R) principles in collaboration with
waste banks, and applies water-saving and water recycling
technologies.
Komitmen dan Kebijakan Commitment and Policy
Komitmen Perseroan terhadap pengelolaan lingkungan The Company's commitment to environmental management is
diwujudkan melalui penerapan Kebijakan QSHE yang reflected in the implementation of its QSHE Policy, which is
mengacu pada standar keberlanjutan dan kepatuhan terhadap aligned with sustainability standards and compliance with both
regulasi nasional maupun internasional. Kebijakan ini memuat national and international regulations. The policy establishes
prinsip pengelolaan lingkungan yang bertanggung jawab dan principles for responsible environmental management and
mendukung pencapaian SDGs, khususnya SDG 7 (Energi supports the achievement of the Sustainable Development Goals
Bersih dan Terjangkau) serta SDG 13 (Penanganan Perubahan (SDGs), particularly SDG 7 (Affordable and Clean Energy) and
Iklim). Implementasi kebijakan ini dilakukan melalui: SDG 13 (Climate Action). The policy is implemented through:
• Pelarangan penggunaan bahan kimia perusak ozon • Prohibiting the use of ozone-depleting substances such
seperti CFC dan PCB sesuai ketentuan Protokol Montreal; as CFCs and PCBs in accordance with the Montreal
Protocol;
• Pengembangan bertahap sumber energi terbarukan, • Gradually expanding the use of renewable energy sources,
antara lain melalui instalasi panel surya di fasilitas including the installation of solar panels at operational
operasional; dan facilities; and
• Penerapan sistem pemantauan dan evaluasi kinerja • Implementing continuous environmental performance
lingkungan secara berkelanjutan untuk memastikan monitoring and evaluation systems to ensure compliance
kesesuaian dengan komitmen QSHE. with the Company's QSHE commitments.
Tindakan dan Efektivitas Actions and Effectiveness
Dalam mengelola dampak lingkungan, Perseroan menjalankan To manage its environmental impacts, the Company
berbagai inisiatif, mulai dari pemantauan emisi kendaraan implements various initiatives, ranging from vehicle emission
dan penggunaan material ramah lingkungan, hingga kerja monitoring and the use of environmentally friendly materials
sama dengan vendor berizin untuk pengolahan limbah B3. to collaboration with licensed waste management service
Upaya ini diperkuat dengan program CSR penghijauan serta providers for the treatment of hazardous waste. These efforts are
digitalisasi dokumen. Seluruh tindakan tersebut menunjukkan further strengthened through environmental CSR programs,
efektivitas nyata, tercermin dari penurunan konsumsi energi, including tree-planting initiatives and document digitalization.
emisi GRK, dan volume limbah, serta tidak adanya tumpahan The effectiveness of these initiatives is demonstrated by
B3 sepanjang 2025. reductions in energy consumption, greenhouse gas emissions,
and waste generation, as well as the absence of hazardous
material spills throughout 2025.
Keterlibatan Pemangku Kepentingan Stakeholder Engagement
Bentuk keterlibatan pemangku kepentingan Perseroan dalam The Company's stakeholder engagement in environmental
pengelolaan lingkungan hidup dan pengurangan dampak management and ecological impact reduction includes:
ekologis, antara lain:
• Dinas Lingkungan Hidup yang berperan dalam • Environmental Agencies, which provide education on
memberikan sosialisasi mengenai pengelolaan sampah waste management and support the implementation of
dan mendukung pelaksanaan program penghijauan; greening programs;
• Bank Sampah dan LSM yang berkontribusi dalam • Waste Banks and non-governmental organizations
proses daur ulang limbah anorganik yang memiliki nilai (NGOs), which contribute to the recycling of economically
ekonomis; valuable inorganic waste;
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• Karyawan yang terlibat melalui pelatihan K3L serta • Employees, who participate through Occupational Health,
partisipasi aktif dalam implementasi program 3R dan Safety, and Environmental (OHSE) training, as well as the
kegiatan CSR di bidang lingkungan; dan implementation of 3R initiatives and environmental CSR
programs; and
• Vendor pengelola limbah yang dimonitor secara • Waste management service providers, whose activities are
transparan melalui sistem e-Manifest sebagai bentuk monitored transparently through the e-Manifest system
akuntabilitas pengelolaan limbah. to ensure accountability in waste management.
RISIKO, PELUANG, DAN DAMPAK ENVIRONMENTAL AND CLIMATE CHANGE
LINGKUNGAN DAN PERUBAHAN IKLIM [201-2] RISKS, OPPORTUNITIES, AND IMPACTS
Perubahan iklim menimbulkan berbagai risiko lingkungan Climate change presents a range of environmental and
dan regulasi yang dapat mempengaruhi operasional Perseroan. regulatory risks that may affect the Company's operations.
Meski demikian, perubahan ini juga membuka peluang untuk At the same time, it creates opportunities to strengthen
memperkuat praktik keberlanjutan melalui inisiatif hijau dan sustainability practices through green initiatives and more
pengelolaan limbah yang lebih efisien. efficient waste management.
Risiko Lingkungan dan Peluang Adaptasi Iklim Environmental Risks and Climate Adaptation
Opportunities
Risiko utama yang dihadapi oleh Perseroan meliputi The Company's principal environmental risks include declining
penurunan kualitas udara akibat emisi dari workshop, genset, air quality resulting from emissions generated by workshop
dan kendaraan operasional, potensi pencemaran air dari activities, generators, and operational vehicles, potential water
limbah cair domestik maupun limbah B3, serta kebisingan pollution from domestic wastewater and hazardous waste,
yang ditimbulkan dari aktivitas operasional. Selain itu, terdapat and noise generated by operational activities. In addition, the
risiko regulatif berupa potensi ketidakpatuhan terhadap baku Company faces regulatory risks associated with potential non-
mutu lingkungan sebagaimana diatur dalam Permen LHK compliance with environmental quality standards stipulated
maupun Peraturan Pemerintah terkait. under regulations issued by the Ministry of Environment and
Forestry and other relevant Government regulations.
Di sisi lain, perubahan iklim juga membuka sejumlah peluang, Conversely, climate change also presents opportunities,
antara lain melalui pelaksanaan program penghijauan, including the implementation of greening initiatives,
pembangunan biopori dan sumur resapan, serta kerja sama the development of biopores and infiltration wells, and
dalam pengelolaan limbah untuk meningkatkan efisiensi dan collaboration in waste management to improve operational
keberlanjutan operasional. efficiency and sustainability.
Dampak dan Implikasi Operasional Operational Impacts and Implications
Secara operasional, perubahan iklim dapat menyebabkan From an operational perspective, climate change may disrupt
gangguan pada aktivitas workshop dan area kerja (yard), workshop activities and yard operations, particularly due
terutama akibat akumulasi polusi udara atau genangan to increased air pollution or flooding resulting from heavy
air saat curah hujan tinggi. Kegagalan dalam memenuhi rainfall. Failure to comply with environmental standards may
standar lingkungan juga berisiko mengganggu kelangsungan also disrupt business continuity and expose the Company to
operasional serta dapat menimbulkan sanksi administratif administrative or criminal sanctions.
maupun pidana.
Berdasarkan UU No. 32 Tahun 2009 tentang Perlindungan dan Pursuant to Law No. 32 of 2009 concerning Environmental
Pengelolaan Lingkungan Hidup, pelanggaran terhadap baku Protection and Management, violations of environmental
mutu lingkungan dapat dikenakan denda hingga Rp15 miliar quality standards may result in fines of up to Rp15 billion
apabila pencemaran menyebabkan korban jiwa, serta denda where pollution causes fatalities, and up to Rp3 billion for
hingga Rp3 miliar untuk pelanggaran administratif seperti administrative violations such as the unauthorized disposal of
pembuangan limbah tanpa izin. waste.
2025 Annual Report & Sustainability Report 253 PT Hexindo Adiperkasa Tbk
Page 254
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Mitigasi, Adaptasi dan Alokasi Biaya [F.4] Mitigation, Adaptation, and Cost Allocation
Sebagai bentuk mitigasi dan adaptasi, Perseroan menerapkan As part of its mitigation and adaptation efforts, the Company
sejumlah strategi, antara lain program penghijauan, implements a number of initiatives, including greening
pemeliharaan rutin genset, IPAL dengan sistem grease trap, programs, routine generator maintenance, wastewater
serta pemilahan sampah dan kerja sama dengan mitra dalam treatment facilities equipped with grease trap systems, waste
pengelolaan limbah. segregation, and collaboration with business partners in waste
management.
Sepanjang tahun buku 2025, total biaya lingkungan yang Throughout the 2025 financial year, the Company's total
dikeluarkan oleh Perseroan tercatat sebesar Rp638.847.420. environmental expenditure amounted to Rp638.847.420.
Biaya ini mencakup uji lingkungan, pengelolaan limbah These expenditures covered environmental testing, domestic
domestik dan B3, serta pemeliharaan IPAL. Seluruh langkah and hazardous waste management, and the maintenance of
ini terbukti efektif dalam menjaga kepatuhan terhadap baku wastewater treatment facilities. These initiatives have proven
mutu lingkungan yang berlaku. effective in ensuring continued compliance with applicable
environmental quality standards.
Pengaduan Terkait Lingkungan [2-27][F.16] Environmental Grievances
Perseroan belum membentuk saluran pengaduan khusus The Company has not established a dedicated grievance
yang secara spesifik menangani masalah lingkungan. Meski mechanism specifically for environmental issues. Nevertheless,
demikian, keluhan atau pengaduan terkait isu lingkungan dapat environmental complaints or concerns may be submitted
disampaikan melalui saluran komunikasi resmi Perseroan, through the Company's official communication channels,
antara lain: including:
CONTACT US
Website Email Phone
www.hexindo-tbk.co.id corporate@hexindo-tbk.co.id +62 21 4611 688
Sepanjang tahun buku 2025, Perseroan tidak menerima Throughout the 2025 financial year, the Company received no
pengaduan dari masyarakat sekitar terkait lingkungan, dan environmental complaints from surrounding communities
tidak terdapat kasus ketidakpatuhan terhadap peraturan and recorded no cases of non-compliance with environmental
perundang-undangan di bidang lingkungan hidup dari laws and regulations arising from its operational activities.
kegiatan operasional Perusahaan.
PENGELOLAAN ENERGI [302-1, 302-2, 302-3, 302-4, 302-5] ENERGY MANAGEMENT
[F.6, F.7, F.12]
Sebagai bagian dari komitmen keberlanjutan, Perseroan As part of its sustainability commitment, the Company
senantiasa mengoptimalkan penggunaan energi melalui continuously optimizes energy consumption through
efisiensi operasional dan inovasi teknologi. Pengelolaan energi operational efficiency and technological innovation. Energy
dilakukan secara terukur untuk meminimalkan dampak management is carried out in a systematic and measurable
lingkungan, menekan biaya operasional, serta mendukung manner to minimize environmental impacts, reduce operating
SDG 7 dan 13. costs, and support the achievement of SDG 7 and SDG 13.
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Sumber Energi Energy Sources
Perseroan menggunakan 3 (tiga) jenis sumber energi untuk The Company utilizes three types of energy sources in its
kegiatan operasionalnya, yaitu: operational activities:
• Bensin dan solar untuk kendaraan operasional dan • Gasoline and diesel fuel for operational vehicles and
genset; serta generators; and
• Listrik dari PLN untuk operasional perkantoran. • Electricity supplied by PLN for office operations.
Hingga akhir tahun buku 2025, pemanfaatan energi As of the end of the 2025 financial year, renewable energy had
terbarukan belum menunjukkan kontribusi yang signifikan, not yet made a significant contribution to the Company's overall
di mana hampir seluruh kebutuhan energi Perseroan masih energy consumption, with the majority of energy requirements
bergantung pada sumber energi berbasis fosil. Menyikapi hal still being met through fossil fuel-based sources. In response,
tersebut, Perseroan secara bertahap mengembangkan strategi the Company has progressively developed an energy
diversifikasi sumber energi sebagai bagian dari komitmen diversification strategy as part of its long-term commitment to
jangka panjang terhadap keberlanjutan operasional dan operational sustainability and energy efficiency.
efisiensi energi.
Konsumsi dan Intensitas Energi Energy Consumption and Intensity
Sepanjang tahun buku 2025, total konsumsi energi Perseroan Throughout fiscal year 2025, the Company's total energy
tercatat sebesar 33.960 GJ, menurun sebesar 8,38% consumption amounted to 33,960 GJ, representing a decrease
dibandingkan dengan 37.066 GJ pada tahun buku sebelumnya. of 8.38% compared to 37,066 GJ recorded in the previous fiscal
Penurunan ini terutama dipengaruhi oleh berkurangnya year. This decline was primarily attributable to lower indirect
konsumsi energi tidak langsung yang berasal dari aktivitas energy consumption resulting from reduced business travel
perjalanan dinas menggunakan pesawat terbang. Perseroan by air. The Company continues to optimize its energy use
terus berupaya mengoptimalkan penggunaan energi melalui by implementing more efficient operational practices as part
penerapan praktik operasional yang lebih efisien sebagai of its commitment to sustainability. The Company’s energy
bagian dari komitmen terhadap keberlanjutan. Adapun jumlah consumption and energy intensity over the past three financial
dan intensitas konsumsi energi Perseroan selama tiga tahun years are presented in the following table.
buku terakhir disajikan pada tabel berikut.
Penggunaan Energi [302-1, 302-2, 302-3, 302-3, 302-5]
Energy Consumption
Satuan
Uraian FY2025 FY2024 FY2023 Description
Unit
Penggunaan Energi di dalam Perusahaan Energy Consumption within the Company
Liter 11.802 9.816 12.674
Bensin Gasoline
GJ 389 324 418
Liter 37.189 35.025 31.061
Solar Diesel
GJ 1.339 1.261 1.118
kWh 2.123.976 2.085.715 2.186.280
Listrik Electricity
GJ 7.646 7.509 7.871
Jumlah Penggunaan Energi di Total Energy Consumption
GJ 9.374 9.094 9.407
dalam Perusahaan within the Company
Penggunaan Energi di luar Perusahaan Energy Consumption outside the Company
Kg 8.280.785 9.264.641 8.501.465
Perjalanan Dinas Business Travel
GJ 24.586 27.973 25.557
Jumlah Penggunaan Energi di Total Energy Consumption
GJ 24.586 27.973 25.557
luar Perusahaan outside the Company
Jumlah Seluruh Penggunaan Total Overall Energy
GJ 33.960 37.066 34.964
Energi Consumption
2025 Annual Report & Sustainability Report 255 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Satuan
Uraian FY2025 FY2024 FY2023 Description
Unit
Pengurangan (Kenaikan) Konsumsi Energi Reduction (Increase) in Energy Consumption
Penggunaan Energi di dalam Energy Consumption within the
GJ (281) 314 565
Perusahaan Company
Penggunaan Energi di luar Energy Consumption outside the
GJ 3.387 (2.416) -
Perusahaan Company
Seluruh Penggunaan Energi GJ 3.106 (2.102) 565 Overall Energy Consumption
Intensitas Penggunaan Energi Energy Consumption Intensity
Penghasilan Neto USD 515.423.217 522.714.838 612.326.209 Net Revenues
Penggunaan Energi di dalam Energy Consumption within the
MJ/USD 0,018 0,017 0,015
Perusahaan Company
Penggunaan Energi di luar Energy Consumption outside the
MJ/USD 0,048 0,054 0,042
Perusahaan Company
Seluruh Penggunaan Energi MJ/USD 0,066 0,071 0,057 Overall Energy Consumption
Catatan: Cakupan perhitungan meliputi Kantor Pusat serta Cabang Jakarta dan Balikpapan.
Note: The calculation covers the Head Office and the Jakarta and Balikpapan Branches.
Program serta Inisiatif Pengurangan Konsumsi Energy Conservation and Emission Reduction
Energi dan Penurunan Emisi [F.7, F.12] Programs and Initiatives
Dalam rangka mendukung efisiensi energi dan menurunkan To improve energy efficiency and reduce greenhouse gas
emisi GRK, Perseroan telah menerapkan berbagai inisiatif, (GHG) emissions, the Company has implemented a number of
antara lain: initiatives, including:
1. Penggantian lampu TL dengan LED yang lebih hemat 1. Replacing conventional fluorescent (TL) lamps with more
energi; energy-efficient LED lighting;
2. Pemanfaatan cahaya matahari untuk mengurangi 2. Maximizing the use of natural daylight to reduce
penggunaan lampu pada siang hari; electricity consumption during daytime operations;
3. Pemantauan suhu dan kelembaban ruangan menggunakan 3. Monitoring indoor temperature and humidity using
termometer dan hygrometer guna mengoptimalkan thermometers and hygrometers to optimize air-
penggunaan pendingin udara; conditioning usage;
4. Pemadaman lampu saat jam istirahat (12.00-13.00) dan di 4. Switching off lighting during lunch breaks (12:00–13:00)
ruang kerja yang tidak terpakai; and in unoccupied work areas;
5. Pemadaman AC setelah pukul 18.00 untuk menghindari 5. Turning off air-conditioning systems after 6:00 p.m.
pemborosan energi di luar jam operasional; to prevent unnecessary energy consumption outside
operational hours;
6. Kampanye dan pelatihan hemat energi, termasuk 6. Conducting energy conservation campaigns and training
pelibatan Dinas Lingkungan Hidup dan pembentukan programs, including collaboration with the Environmental
Duta K3L; serta Agency and the establishment of Occupational Health,
Safety, and Environment (OHSE) Ambassadors; and
7. Pemasangan Vehicle Telematics (VT) pada kendaraan 7. Installing Vehicle Telematics (VT) systems in Company
kantor untuk memantau perilaku pengemudi, vehicles to monitor driving behavior, optimize travel
mengoptimalkan rute, melacak konsumsi BBM secara routes, track fuel consumption in real time, prevent fuel
real-time, mencegah pemborosan, serta meningkatkan wastage, and enhance vehicle safety and service life.
keselamatan dan umur kendaraan.
8. Pemasangan sistem pencahayaan berbasis sensor gerak 8. Installation of motion sensor-based lighting systems
dan detektor suhu pada beberapa area operasional, and temperature sensors in several operational areas,
penggantian refrigeran pendingin ruangan ke jenis replacement of air-conditioning refrigerants with
yang lebih ramah lingkungan, serta penerapan sistem more environmentally friendly alternatives, and
pendingin terpusat dengan pengaturan suhu yang lebih implementation of a centralized cooling system with
terkendali. improved temperature control.
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Penggunaan Energi Terbarukan [F.7] Renewable Energy Utilization
Saat ini, mayoritas energi yang digunakan Perseroan masih At present, the majority of the Company's energy consumption
berasal dari sumber energi fosil. Pemanfaatan energi terbarukan continues to be supplied by fossil fuel-based energy sources.
belum dilakukan secara signifikan dan masih dalam tahap The utilization of renewable energy remains limited and
awal pengembangan. Sebagai bagian dari komitmen terhadap is currently at an early stage of development. As part of
efisiensi energi dan keberlanjutan lingkungan, Perseroan its commitment to energy efficiency and environmental
sedang melakukan kajian investasi pemasangan panel surya sustainability, the Company is currently assessing investments
untuk sistem penerangan dalam beberapa tahun ke depan. in solar panel installations to support its lighting systems over
the coming years.
Sebagai langkah awal, penerapan penerangan berbasis As an initial step, solar-powered lighting has been installed
tenaga surya telah direalisasikan di area akses masuk Cabang at the entrance area of the Balikpapan Branch. This initiative
Balikpapan. Inisiatif ini merupakan bentuk komitmen reflects the Company's commitment to gradually expanding
Perseroan dalam mendukung pemanfaatan energi terbarukan the utilization of renewable energy in a sustainable manner.
secara bertahap dan berkelanjutan.
PENGENDALIAN EMISI EMISSION MANAGEMENT
Perseroan melakukan identifikasi dan pemantauan terhadap The Company identifies and monitors various types of
berbagai jenis emisi yang timbul dari kegiatan operasional, emissions generated from its operational activities, including
mencakup emisi Gas Rumah Kaca (GRK), Zat Perusak greenhouse gas (GHG) emissions, ozone-depleting substances
Ozon (ODS), dan emisi konvensional, guna memastikan (ODS), and conventional air emissions, to ensure compliance
kesesuaiannya dengan regulasi dan standar lingkungan yang with applicable environmental regulations and standards.
berlaku.
Emisi Gas Rumah Kaca (GRK) [305-1, 305-2,305-3, 305-4, 305-5] Greenhouse Gas (GHG) Emissions
Emisi GRK yang dihasilkan oleh Perseroan terbagi menjadi The Company's greenhouse gas (GHG) emissions are classified
2 (dua) kategori, yaitu emisi langsung (Cakupan 1) dan emisi into two categories: direct emissions (Scope 1) and indirect
tidak langsung (Cakupan 2 dan 3). Emisi GRK langsung emissions (Scopes 2 and 3). Scope 1 emissions arise from the
bersumber dari penggunaan bensin dan solar untuk kendaraan consumption of gasoline and diesel fuel for operational vehicles
operasional serta genset. Sementara itu, emisi tidak langsung and generators. Meanwhile, indirect emissions comprise
berasal dari konsumsi listrik PLN (Cakupan 2) dan perjalanan electricity consumption supplied by PLN (Scope 2) and
dinas menggunakan pesawat oleh karyawan dan manajemen business air travel undertaken by employees and management
(Cakupan 3). (Scope 3).
Sepanjang tahun buku 2025, total emisi gas rumah kaca Throughout the 2025 financial year, the Company’s total
(GRK) Perseroan berasal dari emisi Cakupan 1 sebesar 128 greenhouse gas (GHG) emissions comprised 128 tCO₂e of
tCO₂e, emisi Cakupan 2 sebesar 2.120 tCO₂e yang dihasilkan Scope 1 emissions, 2,120 tCO₂e of Scope 2 emissions generated
dari penggunaan listrik, serta emisi Cakupan 3 sebesar 1.981 from electricity consumption, and 1,981 tCO₂e of Scope 3
tCO₂e yang berasal dari aktivitas perjalanan udara. Perseroan emissions resulting from air travel. The Company continues to
terus memantau dan mengelola sumber-sumber emisi tersebut monitor and manage these sources of emissions as part of its
sebagai bagian dari upaya mendukung operasional yang lebih commitment to supporting more sustainable operations. The
berkelanjutan. Adapun total emisi GRK Perseroan selama tiga Company’s total GHG emissions over the past three financial
tahun buku terakhir disajikan pada tabel berikut. years are presented in the following table.
2025 Annual Report & Sustainability Report 257 PT Hexindo Adiperkasa Tbk
Page 258
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Emisi yang Dihasilkan, Intensitas Emisi, dan Pengurangan Emisi [305-1, 305-2, 305-3, 305-4, 305-5] [B.2.b, F.11, F.12]
Emissions Produced, Emission Intensity, and Emission Reduction
Satuan
Uraian FY2025 FY2024 FY2023 Description
Unit
Emisi yang Dihasilkan Emissions Produced
Emisi Cakupan 1 Scope 1 Emissions
Bensin tCO₂e 28 23 30 Gasoline
Solar tCO₂e 100 94 83 Diesel
Jumlah Emisi Cakupan 1 tCO₂e 128 117 113 Total Scope 1 Emissions
Emisi Cakupan 2 Scope 2 Emissions
Listrik tCO₂e 2.120 2.082 2.196 Electricity
Jumlah Emisi Cakupan 2 tCO₂e 2.120 2.082 2.196 Total Scope 2 Emissions
Jumlah Emisi Scope 1 dan 2 tCO₂e 2.248 2.199 2.309 Total Scope 1 and 2 Emissions
Emisi Cakupan 3 Scope 3 Emissions
Perjalanan Dinas tCO₂e 1.981 2.240 2.051 Business Travel
Jumlah Emisi Scope 3 tCO₂e 1.981 2.240 2.051 Total Scope 3 Emissions
Total Scope 1, 2, and 3
Jumlah Emisi Scope 1, 2, dan 3 tCO₂e 4.229 4.439 4.360
Emissions
Pengurangan (Kenaikan) Emisi GRK Reduction (Increase) of GHG Emissions
Emisi Cakupan 1 tCO₂e (11) (4) (53) Scope 1 Emissions
Emisi Cakupan 2 tCO₂e (38) 114 198 Scope 2 Emissions
Emisi Cakupan 3 tCO₂e 259 (189) - Scope 3 Emissions
Intensitas Emisi Emission Intensity
Penghasilan Neto USD 515.423.217 522.714.838 612.326.209 Net Revenues
Emisi Cakupan 1 gCO₂e/USD 0,25 0,22 0,18 Scope 1 Emissions
Emisi Cakupan 1 dan 2 gCO₂e/USD 4,36 4,21 3,77 Scope 1 and 2 Emissions
Emisi Cakupan 1, 2, dan 3 gCO₂e/USD 8,20 8,49 7,12 Scope 1, 2, and 3 Emissions
Catatan: Cakupan perhitungan meliputi Kantor Pusat serta Cabang Jakarta dan Balikpapan.
Note: The calculation covers the Head Office and the Jakarta and Balikpapan Branches.
Capaian program konservasi energi Perseroan turut dimonitor The Company's energy conservation program achievements
oleh Hitachi Construction Machinery (HCM) dan Itochu, are also monitored by Hitachi Construction Machinery
serta diinput ke dalam basis data global sebagai bagian dari (HCM) and Itochu, and uploaded to a global database as part of
pemantauan inisiatif keberlanjutan internasional, melalui international sustainability monitoring through an application
aplikasi yang dilengkapi dukungan kecerdasan buatan (AI). equipped with artificial intelligence (AI) capabilities.
Emisi Zat Perusak Ozon (ODS) [305-6] Ozone-Depleting Substance (ODS) Emissions
Sebagai bagian dari komitmen Perseroan terhadap keberlanjutan As part of the Company's commitment to sustainability
dan perlindungan lingkungan, evaluasi berkala terhadap and environmental protection, periodic evaluations of its
pelaksanaan Upaya Pengelolaan Lingkungan (UKL) dan Upaya Environmental Management Efforts (UKL) and Environmental
Pemantauan Lingkungan (UPL) dilakukan 2 (dua) kali dalam Monitoring Efforts (UPL) are conducted twice each year. In
satu tahun. Sejalan dengan ketentuan Protokol Montreal, line with the provisions of the Montreal Protocol, the Company
Perseroan menjalankan program penggantian refrigeran R22 implemented a refrigerant replacement program, replacing R22
(HCFC-22) dengan refrigeran yang lebih ramah lingkungan, (HCFC-22) with more environmentally friendly refrigerants,
yaitu R410A, R407C, dan R32, disertai penerapan sistem namely R410A, R407C, and R32, while also implementing
pendingin terpusat yang lebih efisien. Kegiatan operasional a more energy-efficient centralized cooling system. The
Perseroan tidak menggunakan bahan perusak ozon jenis CFC, Company's operational activities did not use ozone-depleting
Halon, maupun Methyl Bromide. substances (ODS), including chlorofluorocarbons (CFCs),
Halons, or Methyl Bromide.
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Emisi Konvensional [305-7] Conventional Emissions
Kegiatan operasional Perseroan memiliki potensi menghasilkan The Company's operational activities have the potential to
emisi konvensional yang berasal dari berbagai aktivitas, seperti generate conventional air emissions from various sources,
penggunaan genset, kendaraan operasional, serta pergerakan including generators, operational vehicles, and the movement
alat berat di area kerja (yard). Emisi yang dihasilkan mencakup of heavy equipment within operational yards. These emissions
gas pencemar udara, seperti Nitrogen Dioksida (NO₂), Karbon include air pollutants such as Nitrogen Dioxide (NO₂), Carbon
Monoksida (CO), Sulfur Dioksida (SO₂), serta partikel Monoxide (CO), Sulfur Dioxide (SO₂), and particulate matter,
debu, seperti TSP, PM₁₀, dan PM₂.₅. Sebagian besar emisi ini including Total Suspended Particulates (TSP), PM₁₀, and PM₂.₅.
bersumber dari proses pembakaran bahan bakar fosil, seperti Most of these emissions originate from the combustion of fossil
solar dan bensin. Selain itu, aktivitas perawatan mesin di fuels, particularly diesel and gasoline. In addition, equipment
workshop juga berkontribusi terhadap peningkatan kadar debu maintenance activities carried out in the workshop also
dan hidrokarbon di udara. contribute to increased levels of airborne dust and hydrocarbons.
Sebagai bentuk tanggung jawab terhadap pengelolaan As part of its commitment to responsible environmental
lingkungan, Perseroan menerapkan berbagai upaya management, the Company implements various conventional
pengendalian emisi konvensional, di antaranya: emission control measures, including:
• Melakukan pengujian emisi secara rutin, yaitu setiap • Conducting routine emission testing annually for
tahun untuk kendaraan operasional dan setiap dua tahun operational vehicles and every two years for forklifts and
untuk forklift dan genset; generators;
• Melaksanakan perawatan berkala terhadap kendaraan, • Performing regular maintenance on vehicles, forklifts,
forklift, dan genset, termasuk penggantian pelumas, filter and generators, including the replacement of lubricants,
oli, serta suku cadang sesuai masa pakai guna menjaga emisi oil filters, and spare parts according to their service life to
tetap berada dalam ambang batas yang ditetapkan; dan ensure emissions remain within the prescribed limits; and
• Menindaklanjuti hasil uji emisi yang melebihi baku mutu • Taking corrective actions and conducting re-testing
dengan melakukan perbaikan dan uji ulang sebelum whenever emission test results exceed the applicable
kendaraan atau peralatan kembali dioperasikan. emission standards before the vehicles or equipment are
returned to operation.
Selain itu, Perseroan juga melengkapi pengendalian emisi In addition, the Company complements its emission control
melalui strategi tambahan yang mendukung keberlanjutan efforts through environmental sustainability initiatives,
lingkungan, seperti pengembangan ruang terbuka hijau dan including the development of green open spaces and the
penanaman pohon peneduh yang berperan sebagai penyerap planting of shade trees that function as natural air pollutant
polutan. Pemantauan kualitas udara dilakukan secara rutin absorbers. Air quality monitoring is conducted regularly in
mengacu pada ketentuan dalam Permen LHK No. 11 Tahun accordance with the requirements of Ministry of Environment
2021 tentang Emisi dari Mesin Pembakaran Dalam. and Forestry Regulation No. 11 of 2021 concerning Emissions
from Internal Combustion Engines.
Berdasarkan hasil pemantauan, tingkat emisi yang dihasilkan Based on the monitoring results, all emission levels remained
masih berada di bawah ambang batas baku mutu yang berlaku. below the applicable regulatory thresholds. This demonstrates
Hal ini menunjukkan bahwa emisi dari kegiatan operasional that emissions generated from the Company's operational
Perseroan masih dapat dikendalikan secara efektif, sehingga activities are effectively controlled, thereby minimizing their
dampaknya terhadap kualitas udara di sekitar area operasional impact on air quality in the surrounding operational areas.
tetap minimal dan berkelanjutan.
PENANGANAN LIMBAH [306-1, 306-2, 306-3] WASTE MANAGEMENT
Secara umum, limbah yang dihasilkan dari aktivitas operasional In general, waste generated from the Company's operational
Perseroan diklasifikasikan ke dalam 2 (dua) kategori utama, activities is classified into two primary categories: non-
yaitu limbah Non-B3 (non-Bahan Berbahaya dan Beracun) dan hazardous waste (Non-B3) and hazardous waste (B3). Both
limbah B3 (Bahan Berbahaya dan Beracun). Kedua jenis limbah categories are managed in accordance with applicable laws
ini dikelola sesuai dengan ketentuan perundang-undangan and regulations as well as the Company's established internal
yang berlaku serta standar internal yang telah ditetapkan. standards.
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Pengelolaan Timbulan Limbah [F.14] Waste Generation Management
Untuk memastikan pengelolaan limbah yang bertanggung To ensure responsible waste management, the Company
jawab, Perseroan menerapkan pendekatan berbeda terhadap applies different management approaches to each category of
masing-masing jenis limbah, antara lain: waste generated from its operations.
1. Pengelolaan Limbah Non-B3 (Domestik) 1. Non-Hazardous Waste (Domestic Waste) Management
Limbah Non-B3 dihasilkan dari aktivitas rutin di Non-hazardous waste is generated from routine workplace
lingkungan kerja, seperti perkantoran, pantry, dapur, serta activities, including office operations, pantries, kitchens,
kegiatan kebersihan ruangan dan area lapangan. Limbah housekeeping, and outdoor maintenance activities. This
ini dikategorikan menjadi 3 (tiga) jenis utama, yaitu: waste is classified into three primary categories:
• Sampah organik, seperti sisa makanan dan daun; • Organic waste, such as food waste and leaves;
• Sampah anorganik, seperti kertas, plastik, dan • Inorganic waste, such as paper, plastics, and metal
kaleng; serta cans; and
• Residu, seperti styrofoam, tisu toilet, dan lainnya. • Residual waste, including styrofoam, toilet tissue,
and other non-recyclable materials.
Agar pengelolaan limbah Non-B3 berjalan efektif dan To ensure effective and environmentally responsible
ramah lingkungan, Perseroan menerapkan sejumlah management of non-hazardous waste, the Company
prosedur berikut: implements the following procedures:
1. Pemisahan Limbah di Sumber 1. Waste Segregation at Source
Setiap lokasi kerja dilengkapi dengan tempat sampah Separate waste bins are provided at each work
terpisah guna memudahkan proses pemilahan location to facilitate the segregation of organic and
antara limbah organik dan anorganik sejak dari inorganic waste at the point of generation.
sumbernya.
2. Identifikasi dan Klasifikasi Sampah 2. Waste Identification and Classification
Sampah diklasifikasikan lebih lanjut berdasarkan Waste is further classified according to its
karakteristiknya, meliputi sampah yang mudah characteristics, including biodegradable waste,
terurai, dapat digunakan kembali, dapat didaur reusable materials, recyclable materials, and residual
ulang, serta residu yang tidak dapat dimanfaatkan waste that cannot be recovered.
kembali.
3. Penyimpanan Sementara yang Higienis Fasilitas 3. Hygienic Temporary Storage Temporary storage
penyimpanan sementara disediakan dengan facilities are maintained in accordance with hygiene
memperhatikan standar kebersihan, bebas dari bau standards, ensuring they are free from unpleasant
menyengat, serta dirancang agar tidak menarik odors and designed to prevent the presence of pests
perhatian hama atau vektor penyakit. and disease vectors.
4. Kemitraan Pengelolaan Perseroan menjalin kerja 4. Waste Management Partnerships The Company
sama dengan pihak ketiga yang memiliki kompetensi collaborates with qualified and licensed third parties,
dan izin resmi, di antaranya: including:
• Bank sampah yang dikelola LSM lokal untuk • Waste banks managed by local non-
pengelolaan limbah anorganik yang memiliki governmental organizations (NGOs) for the
nilai ekonomis. collection and recycling of economically
valuable inorganic waste; and
• Vendor pengangkut limbah domestik, guna • Licensed domestic waste transportation service
menjamin limbah diangkut dan diolah di providers to ensure that waste is transported
Tempat Pembuangan Akhir (TPA) sesuai and disposed of at authorized final disposal
ketentuan yang berlaku. facilities in compliance with applicable
regulations.
5. Penerapan Prinsip 3R (Reduce, Reuse, Recycle) 5. Implementation of the 3R Principles (Reduce, Reuse,
Recycle)
Upaya pengurangan volume dan dampak limbah The Company minimizes waste generation and
dilakukan melalui: environmental impacts through:
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• Pengomposan sampah organik untuk • Composting organic waste to produce compost
menghasilkan pupuk kompos; fertilizer;
• Daur ulang sampah seperti kardus, botol • Recycling cardboard, plastic bottles, and paper
plastik, dan kertas bekerja sama dengan Bank in collaboration with Gunung Mas Waste
Sampah Gunung Mas; Bank; and
• Kemitraan dengan penyedia jasa pengangkutan • Partnering with integrated waste management
terintegrasi untuk optimalisasi proses service providers to optimize the overall waste
pengelolaan limbah secara keseluruhan. management process.
6. Dokumentasi dan Pelaporan Setiap aktivitas 6. Documentation and Reporting All waste
pengelolaan limbah didokumentasikan secara management activities are systematically
sistematis oleh Penanggung Jawab (PIC) khusus documented by designated Persons in Charge (PICs)
dan dilaporkan secara berkala kepada instansi and reported periodically to the relevant government
pemerintah terkait sebagai bentuk transparansi dan authorities as part of the Company's commitment to
akuntabilitas. transparency and accountability.
2. Pengelolaan Limbah B3 2. Hazardous Waste (B3 Waste) Management
Sejalan dengan meningkatnya kompleksitas kegiatan In line with the increasing complexity of operational
operasional, terutama di area workshop dan warehouse, activities, particularly within workshops and warehouses,
Perseroan juga menghasilkan limbah B3, baik dalam bentuk the Company also generates hazardous waste in both liquid
cair maupun padat. Jenis limbah ini antara lain, seperti oli and solid forms. This includes used lubricating oil, sludge,
bekas, sludge, aki bekas, filter bekas, kemasan terkontaminasi, used batteries, used filters, contaminated packaging, oily
majun, dan spill kit bekas. Limbah ini umumnya dihasilkan rags, and used spill kits. Such waste is primarily generated
dari kegiatan seperti perawatan alat berat, penggantian oli, from heavy equipment maintenance, oil replacement, and
hingga pembersihan komponen mekanikal. mechanical component cleaning activities.
Mengacu pada PP No. 22 Tahun 2021 tentang In accordance with Government Regulation No. 22 of
Penyelenggaraan Perlindungan dan Pengelolaan 2021 concerning the Implementation of Environmental
Lingkungan Hidup, Perseroan menjalankan prosedur Protection and Management, the Company manages
pengelolaan limbah B3 sebagai berikut: hazardous waste through the following procedures:
• Pengumpulan dan Penampungan • Collection and Containment
Limbah B3 dikumpulkan di dalam sistem Hazardous waste is collected in technically compliant
penampungan berstandar teknis, dilengkapi dengan containment systems equipped with labels and
label dan simbol sesuai dengan karakteristik masing- hazard symbols appropriate to the characteristics of
masing limbah. each waste type.
• Penyimpanan Sementara yang Terkontrol • Controlled Temporary Storage
Sebelum dilakukan pengangkutan, limbah disimpan Prior to transportation, hazardous waste is stored at
di Tempat Penampungan Sementara (TPS) Limbah the Company's Temporary Hazardous Waste Storage
B3 milik Perseroan yang telah memenuhi syarat Facility (TPS B3), which complies with all applicable
teknis dan administratif. technical and administrative requirements.
• Pengangkutan oleh Mitra Berizin • Transportation by Licensed Service Providers
Proses pengangkutan dan pengolahan limbah Hazardous waste is transported and treated
B3 hanya dilakukan oleh mitra kerja yang telah exclusively by business partners holding valid
memiliki izin resmi dari KLHK atau instansi terkait licenses issued by the Ministry of Environment and
lainnya. Forestry or other competent authorities.
• Pemantauan dan Pencatatan melalui Sistem • Monitoring and Recording through the e-Manifest
e-Manifest System
Untuk memastikan ketertelusuran limbah B3, To ensure full traceability, the Company utilizes
Perseroan menggunakan sistem e-Manifest guna the e-Manifest system to digitally record the type,
mencatat jenis, jumlah, dan rute pengangkutan quantity, and transportation route of hazardous
secara digital dan real-time. waste in real time.
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• Pelaporan Reguler • Regular Reporting
Kegiatan pengelolaan limbah B3 dilaporkan secara Hazardous waste management activities are reported
berkala kepada otoritas yang berwenang sebagai periodically to the relevant authorities as part of the
bentuk pemenuhan kewajiban hukum dan komitmen Company's legal compliance and commitment to
terhadap tata kelola lingkungan yang baik. sound environmental governance.
Seluruh upaya ini sejalan dengan implementasi Kebijakan These practices are fully aligned with the implementation
QSHE serta prinsip K3, Keselamatan Operasi, dan of the Company's QSHE Policy, as well as its Occupational
Perlindungan Lingkungan Hidup, yang menjadi fondasi Health and Safety, Operational Safety, and Environmental
utama dalam setiap aspek operasional Perseroan. Protection principles, which serve as the foundation of all
operational activities.
3. Prosedur Seleksi Vendor Pengelola Limbah 3. Waste Management Vendor Selection Procedures
Dalam rangka memastikan pengelolaan limbah, baik To ensure that both non-hazardous and hazardous waste are
limbah non-B3 maupun limbah B3, dilaksanakan sesuai managed in accordance with applicable laws and regulations,
ketentuan peraturan perundang-undangan yang berlaku, the selection of waste management service providers is
pemilihan vendor pengelola limbah dilakukan oleh Tim conducted jointly by the Procurement, QSHE, and General
Procurement, QSHE, dan GA melalui tahapan berikut: Affairs (GA) teams through the following process:
1. Inspeksi Lapangan 1. Site Inspection
Tim gabungan melakukan inspeksi langsung ke A joint assessment team conducts on-site inspections
fasilitas calon vendor untuk menilai kesesuaian of prospective vendors' facilities to evaluate the
sistem dan sarana pengelolaan limbah terhadap adequacy of their waste management systems and
ketentuan hukum dan standar operasional facilities in meeting legal requirements and the
perusahaan. Company's operational standards.
2. Verifikasi Dokumen Legalitas 2. Verification of Legal Documentation
Calon vendor diwajibkan menyerahkan seluruh Prospective vendors are required to submit all
dokumen legal yang relevan, yang kemudian akan relevant legal documentation, which is subsequently
diverifikasi oleh tim untuk memastikan kepatuhan verified by the evaluation team to ensure compliance
terhadap regulasi yang berlaku. with applicable regulations.
3. Penyusunan Perjanjian Kerja Sama 3. Preparation of Cooperation Agreements
Setelah lolos verifikasi, dilakukan penyusunan Following successful verification, a legally binding
dan penandatanganan perjanjian kerja sama cooperation agreement is prepared and executed
yang sah secara hukum antara perusahaan dan between the Company and the selected vendor, as
vendor, serta pihak terkait lainnya bila diperlukan. well as other relevant parties where necessary. The
Klausul perjanjian wajib mencakup komitmen agreement includes mandatory clauses covering
terhadap aspek keselamatan kerja, kesehatan, dan commitments to occupational health and safety,
perlindungan lingkungan. environmental protection, and regulatory compliance.
4. Pencatatan dan Pemantauan Limbah 4. Waste Recording and Monitoring
Seluruh limbah yang diserahkan kepada vendor All waste transferred to waste management service
wajib dicatat dalam dokumen manifest. Untuk providers is recorded through a manifest system.
limbah B3, pengangkutan dilakukan paling lambat Hazardous waste must be transported within a
dalam jangka waktu 90 (sembilan puluh) hari. maximum period of ninety (90) days. The Company
Perusahaan memantau status limbah B3 tersebut continuously monitors the status of hazardous waste
secara berkala melalui sistem Festronik/e-Manifest. through the Festronik/e-Manifest system.
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5. Evaluasi Berkala 5. Periodic Evaluation
Tim melakukan evaluasi secara berkala untuk Periodic evaluations are conducted to ensure that
memastikan bahwa seluruh dokumen perizinan dan all permits and legal documentation held by waste
legalitas vendor tetap berlaku dan sesuai dengan management service providers remain valid and
perkembangan peraturan yang berlaku. continue to comply with prevailing regulatory
requirements.
Pengurangan Timbulan Limbah Waste Reduction
Perseroan melakukan berbagai inisiatif untuk mengurangi The Company implements various initiatives to reduce
timbulan limbah di seluruh lini operasional Perusahaan waste generation across all operational activities through the
melalui implementasi Gerakan 3R beserta sejumlah program implementation of the 3R Movement (Reduce, Reuse, Recycle)
strategis berikut: and several strategic programs, including:
• Edukasi dan Sosialisasi • Education and Awareness Programs
Menyelenggarakan webinar bertajuk “Bijak Kelola Organizing the "Wise Waste Management" webinar in
Sampah” bekerja sama dengan Dinas Lingkungan Hidup collaboration with the Jakarta Provincial Environmental
Provinsi DKI Jakarta, guna meningkatkan kesadaran dan Agency to enhance employees' awareness and
pemahaman seluruh karyawan mengenai pengelolaan understanding of responsible waste management across
sampah yang bertanggung jawab di seluruh kantor cabang all Hexindo branch offices and project sites.
dan proyek Hexindo.
• Fasilitas Pengelolaan Sampah Terintegrasi • Integrated Waste Management Facilities
Menyediakan tempat sampah terpilah untuk 4 (empat) Providing segregated waste bins for four primary waste
kategori utama, yaitu sampah organik, anorganik, residu, categories—organic waste, inorganic waste, residual
dan limbah B3, guna memudahkan proses pengelolaan waste, and hazardous waste—to facilitate proper waste
dan pemrosesan sampah sesuai klasifikasinya. segregation and processing.
• Pemilahan Sampah Rutin • Routine Waste Segregation
Melaksanakan kegiatan pemilahan sampah secara rutin Conducting waste segregation activities twice each month
sebanyak 2 (dua) kali setiap bulan. as part of routine waste management practices.
• Pengurangan Limbah Sekali Pakai • Reduction of Single-Use Waste
Mendorong penggunaan botol minum atau tumbler yang Encouraging employees to use reusable drinking bottles
dapat digunakan ulang untuk mengurangi konsumsi or tumblers to reduce the consumption of single-use
botol plastik sekali pakai. plastic bottles.
• Digitalisasi Dokumen • Document Digitalization
Mengurangi penggunaan kertas dalam kegiatan Reducing paper consumption in operational activities
operasional dengan mengalihkan sebagian besar by converting the majority of documents into digital or
dokumen menjadi versi digital atau softcopy. electronic formats.
• Kemitraan dengan Bank Sampah • Partnership with Waste Banks
Mengumpulkan dan menyalurkan sampah yang memiliki Collecting and channeling recyclable materials, including
nilai daur ulang, seperti kardus, kertas, dan botol bekas, cardboard, paper, and used plastic bottles, through
melalui kerja sama dengan Yayasan Bank Sampah. collaboration with the Waste Bank Foundation.
• Pengolahan Sampah Organik Skala Kecil • Small-Scale Organic Waste Composting
Menerapkan penggunaan compost bag sederhana di Utilizing simple compost bags within office premises to
lingkungan kantor sebagai upaya untuk mengurangi reduce the volume of organic waste generated.
volume sampah organik.
Penanganan Tumpahan [F.15] Spill Response
Dalam rangka memitigasi risiko tumpahan B3, Hexindo telah To mitigate the risk of hazardous material spills, Hexindo
menetapkan dan mengimplementasikan sejumlah langkah has established and implemented a range of preventive and
preventif dan responsif yang tertuang dalam Dokumen Manual responsive measures set out in the Hazardous Waste Emergency
Kedaruratan Limbah B3 No. MAN/HO/HAP/002, yang telah Response Manual No. MAN/HO/HAP/002, which was approved
disahkan oleh Presiden Direktur pada 17 Januari 2020. Selain by the President Director on 17 January 2020. In addition, the
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
itu, Perseroan juga telah menyediakan spill control kit di area Company has provided spill control kits at strategic work areas
kerja strategis sebagai bagian dari kesiapsiagaan darurat. as part of its emergency preparedness measures.
Sebagai bagian dari upaya identifikasi dan pengendalian risiko As part of its efforts to identify and control emergency risks
kedaruratan yang berkaitan dengan pengelolaan bahan dan associated with the management of hazardous materials and
limbah B3 di seluruh area operasional, Hexindo menerapkan hazardous waste across all operational areas, Hexindo applies a
pendekatan sistematis yang mencakup tahapan berikut: systematic approach comprising the following stages:
1. Melakukan inventarisasi terhadap seluruh jenis bahan 1. Conducting an inventory of all hazardous materials used
B3 yang digunakan di setiap area atau departemen yang in each area or department engaged in activities involving
memiliki aktivitas terkait B3. hazardous substances.
2. Melakukan verifikasi karakteristik bahaya dari masing- 2. Verifying the hazard characteristics of each hazardous
masing bahan B3 berdasarkan lembar Material Safety Data material based on the applicable Material Safety Data
Sheet (MSDS) yang tersedia. Untuk bahan B3 yang belum Sheet (MSDS). Where an MSDS is unavailable, the
memiliki MSDS, Perseroan mewajibkan permintaan Company requires the document to be obtained from the
dokumen tersebut kepada pemasok, produsen, atau relevant supplier, manufacturer, or authorized distributor.
distributor resmi.
3. Memasang MSDS board di seluruh area kerja yang 3. Installing MSDS information boards in all work areas
berpotensi terdampak penggunaan bahan B3. where hazardous materials are used or handled.
4. Menyusun matriks identifikasi risiko yang mencakup: 4. Preparing a comprehensive risk identification matrix
covering:
a. Jenis bahan atau limbah B3; a. Types of hazardous materials or hazardous waste;
b. Jumlah bahan atau limbah B3; b. Quantities of hazardous materials or hazardous
waste;
c. Karakteristik bahan B3; c. Hazard characteristics of the materials;
d. Kategori bahan atau limbah B3 sesuai dengan d. Classification of hazardous materials and hazardous
ketentuan Peraturan Pemerintah No. 101 Tahun waste in accordance with Government Regulation
2014; No. 101 of 2014;
e. Potensi bahaya terhadap keselamatan karyawan dan e. Potential risks to employee safety and the
lingkungan; environment;
f. Analisis risiko kedaruratan; f. Emergency risk assessments;
g. Penyusunan SOP penanggulangan; g. Development of emergency response Standard
Operating Procedures (SOPs);
h. Pembentukan tim tanggap darurat; serta h. Establishment of emergency response teams; and
i. Analisis kebutuhan sarana dan prasarana i. Assessment of supporting facilities and infrastructure
pendukung. requirements.
Sebagai bentuk komitmen terhadap keselamatan kerja dan As part of its commitment to occupational safety and regulatory
kepatuhan terhadap regulasi, seluruh penanggung jawab kegiatan compliance, all personnel responsible for activities involving
serta karyawan yang terlibat langsung dengan penggunaan hazardous materials and hazardous waste, as well as employees
bahan dan pengelolaan limbah B3 telah mendapatkan sosialisasi directly engaged in such activities, have received awareness
serta pelatihan terkait prosedur penanganan tumpahan B3. programs and training on hazardous spill response procedures.
Pelatihan ini merujuk pada dokumen Prosedur Penanganan The training is conducted in accordance with the Hazardous
Tumpahan B3 No. IK/HO/ BDEV/017-001. Spill Response Procedure No. IK/HO/BDEV/017-001.
Melalui berbagai upaya tersebut, tidak terdapat tumpahan Through these comprehensive measures, the Company
dalam pelaksanaan kegiatan operasional Perusahaan sepanjang recorded no hazardous material spills throughout the 2025
tahun buku 2025. financial year.
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Timbulan dan Pengelolaan Waste Generation and Management
Limbah Sepanjang tahun buku 2025, jumlah limbah B3 yang Throughout the 2025 financial year, the Company generated a
dihasilkan oleh Perseroan tercatat sebesar 6,2 ton, mengalami total of 6.2 tonnes of hazardous waste, representing a decrease
penurunan sebesar 16,22% dibandingkan periode sebelumnya of 16.22% compared with the previous year's total of 7.4 tonnes.
yang mencapai 7,4 ton. Sementara itu, timbulan limbah non-B3 Meanwhile, non-hazardous waste generation totaled 101.4
tercatat sebesar 101,4 ton, menurun 44,13% dari periode tonnes, representing a decrease of 44.13% from the previous
sebelumnya yang mencapai 181,5 ton. Penurunan volume limbah year's 181.5 tonnes. The reduction in waste generation reflects
ini mencerminkan efektivitas berbagai program pengurangan the effectiveness of the Company's waste reduction initiatives
timbulan limbah yang telah diterapkan oleh Perusahaan. Adapun implemented across its operations. The Company's waste
jumlah timbulan dan pengelolaan limbah Perseroan dalam 3 generation and waste management performance over the past
(tiga) tahun buku terakhir adalah sebagai berikut: 3 (three) financial years are presented as follows:
Timbulan dan Pengelolaan Limbah [306-3, 306-4, 306-5] [B.2.c, F.13]
Waste Generation and Management
dalam Ton | in Tons
Uraian FY2025 FY2024 FY2023 Description
Timbulan Limbah Waste Generation
Limbah B3 Hazardous Waste
Oli/Sludge Bekas 2,5 5,5 2,7 Used Oil/Sludge
Aki/Baterai 1,0 0,3 1,8 Used Batteries
Limbah Elektronik 0,7 0,6 0,9 Electronic Waste
Kemasan Hazardous Waste-Contaminated
0,7 0,1 0,2
Terkontaminasi B3 Packaging
Majun Bekas 0,2 0,4 0,5 Used Cleaning Rags
Spill Kit Bekas 0,1 0,0 0,2 Used Spill Kits
Limbah Terkontaminasi 0,2 0,1 0,4 Contaminated Waste
Scrap Terkontaminasi 0,0 0,0 0,0 Contaminated Scrap
Filter Bekas 0,1 0,2 0,1 Used Filters
Sisa Bahan Kimia Residual Chemical Materials (Ex
0,3 0,2 0,5
(Ex Chemical) Chemicals)
Produk cat tidak memenuhi Paint product does not meet
0,4 0,0 0,0
spesifikasi (kadaluwarsa) specifications (expired)
Jumlah 6,2 7,4 7,3 Total
Limbah Non-B3 (Sampah Domestik) Non-Hazardous Waste (Domestic Waste)
Anorganik (Dapat Didaur Ulang) 62,8 65,0 26,8 Inorganic (Recyclable)
Organik (Mudah Terurai) 35,3 115,8 94,8 Organic (Compostable)
Residu 3,3 0,7 2,3 Residual Waste
Jumlah 101,4 181,5 123,9 Total
Jumlah Timbulan Limbah 107,6 188,9 131,2 Total Waste Generated
Pengurangan (Kenaikan) Timbulan Limbah Reduction (Increase) in Waste Generation
Limbah B3 1,2 (0,1) (0,6) Hazardous Waste
Limbah Non-B3 80,1 (57,6) 97,8 Non-Hazardous Waste
Jumlah 81,3 (57,7) 97,2 Total
Pengelolaan Limbah Waste Management
Limbah B3 Hazardous Waste
Diserahkan ke Pihak Ketiga Berizin 1)
6,2 7,4 7,3 Transferred to Licensed Third Party 1)
Jumlah 6,2 7,4 7,3 Total
Limbah Non-B3 Non-Hazardous Waste
Dialihkan dari TPA (Didaur Ulang / Diverted from Landfill (Recycled/
58,2 0,0 0,0
Dikompos) Composted)
Dikirimkan ke TPA (Residu Sampah
43,2 181,0 123,1 Directed to Disposal (Landfill)
Domestik)
Jumlah 101,4 181,0 123,1 Total
1)
Limbah B3 diserahkan kepada pengangkut dan pengelola Limbah B3 berizin, serta seluruh perpindahannya dilaporkan melalui SPEED/SIMPEL KLH.
Hazardous waste was transferred to licensed hazardous waste transporters and waste management facilities, with all waste movements reported through the Ministry of Environment's SPEED/SIMPEL system.
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Penggunaan Material yang Ramah Lingkungan [F.5] Environmentally Friendly Material Usage
Perseroan senantiasa menerapkan kebijakan QSHE untuk The Company consistently implements its QSHE Policy to limit
membatasi penggunaan material yang berisiko tinggi the use of materials that pose significant environmental risks.
terhadap lingkungan. Kebijakan ini merujuk pada peraturan This policy is aligned with applicable government regulations
pemerintah serta standar internasional, seperti Protokol and international standards, including the Kyoto Protocol on
Kyoto (pengurangan emisi GRK) dan Protokol Montreal greenhouse gas (GHG) emission reduction and the Montreal
(pengendalian bahan perusak ozon). Protocol on the control of ozone-depleting substances.
Seluruh sistem pendingin udara di fasilitas Hexindo telah All air conditioning systems installed at Hexindo's facilities are
bebas dari refrigeran CFC, sementara trafo dan kapasitor yang free from CFC-based refrigerants, while the transformers and
digunakan tidak mengandung minyak pendingin berbasis capacitors in operation do not contain PCB-based insulating
PCB, sesuai dengan ketentuan dalam Permen LHK No. 29 oil, in accordance with the requirements of Ministry of
Tahun 2020. Inisiatif tersebut telah tertuang dalam Nota Environment and Forestry Regulation No. 29 of 2020. This
Internal No. 001/NI-QSHE/HAP/IV/2022 tentang Pelarangan commitment is formalized through Internal Memorandum
Penggunaan Bahan Kimia Tertentu. No. 001/NI-QSHE/HAP/IV/2022 concerning the Prohibition
of the Use of Certain Hazardous Chemicals.
Selain itu, Hexindo secara bertahap menggantikan lampu In addition, Hexindo has progressively replaced conventional
TL konvensional dengan lampu LED hemat energi di Kantor fluorescent (TL) lighting with energy-efficient LED lighting
Pusat, Cabang Jakarta, dan Cabang Balikpapan. Upaya ini tidak at its Head Office, Jakarta Branch, and Balikpapan Branch.
hanya mengurangi konsumsi listrik dan emisi GRK, tetapi juga This initiative not only reduces electricity consumption and
menekan limbah B3, seperti merkuri dari limbah lampu. Di sisi greenhouse gas emissions but also minimizes hazardous waste
lain, penggunaan penerangan tenaga surya telah diterapkan generation, including mercury-containing waste from lighting
di area akses masuk Cabang Balikpapan sebagai bentuk equipment. Furthermore, solar-powered lighting has been
pemanfaatan energi terbarukan. Perseroan juga telah beralih installed at the entrance area of the Balikpapan Branch as part
ke bahan pembersih berbasis air untuk meminimalkan dampak of the Company's gradual adoption of renewable energy. The
jangka panjang terhadap kesehatan karyawan dan lingkungan. Company has also transitioned to water-based cleaning agents
to minimize long-term impacts on employee health and the
environment.
Dalam kegiatan operasional sehari-hari, Hexindo In its day-to-day operations, Hexindo has comprehensively
mengimplementasikan konsep paperless office secara implemented a paperless office concept through various digital
menyeluruh melalui berbagai inisiatif digital, antara lain: initiatives, including:
• Digitalisasi proses administrasi, termasuk penerapan • Digitalizing administrative processes, including the
digital approval system; implementation of a digital approval system;
• Pemanfaatan ulang kertas bekas non-rahasia dengan • Reusing non-confidential paper by utilizing blank pages
menggunakan sisi kosong untuk kebutuhan internal; for internal purposes;
• Distribusi materi promosi melalui kanal digital seperti • Distributing promotional materials through digital
WhatsApp, email, dan QR code; platforms such as WhatsApp, email, and QR codes; and
• Implementasi e-receipt untuk transaksi ritel yang dikirim • Implementing electronic receipts (e-receipts) for retail
langsung ke email pelanggan. transactions, which are sent directly to customers via email.
Adapun jumlah penggunaan kertas dalam 3 (tiga) tahun buku The Company's paper consumption over the past three
terakhir adalah sebagai berikut: financial years is presented as follows:
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Jumlah Penggunaan Kertas
Total Paper Consumption
Uraian FY2025 FY2024 FY2023 Description
Bahan Baku Kertas (rim) Paper Raw Materials (reams)
A3 5 0 10 A3
A4 1.210 1.759 1.018 A4
F4 5 5 0 F4
Continuous Form 860 132 507 Continuous Form
Jumlah 2.080 1.896 1.535 Total
Lainnya (Produk Jadi) Others (Finished Products)
Buku 558 251 729 Book
Kenaikan dibandingkan 2 (dua) periode sebelumnya, hal An increase compared with the previous two reporting
tersebut tidak mencerminkan perubahan arah kebijakan. periods does not indicate a change in the Company's policy
Peningkatan ini lebih disebabkan oleh kebutuhan dokumentasi direction. The increase was primarily attributable to additional
tambahan pada proyek proyek tertentu. Secara keseluruhan, documentation requirements associated with certain projects.
arah kebijakan Perseroan tetap konsisten dalam mendorong Overall, the Company's policy remains consistently focused on
pengurangan penggunaan material berbasis kertas. reducing the use of paper-based materials.
PENGELOLAAN SUMBER DAYA AIR [F.8] WATER RESOURCE MANAGEMENT
Air merupakan sumber daya penting untuk menunjang aktivitas Water is an essential resource supporting the Company's
operasional Perusahaan, mulai dari proses pembersihan operational activities, ranging from component cleaning in
komponen dalam kegiatan remanufaktur, operasional bengkel remanufacturing processes and workshop operations requiring
yang membutuhkan sistem pendingin dan sanitasi, hingga cooling and sanitation systems to supporting facilities for after-
fasilitas pendukung untuk layanan purna jual. sales services.
Sumber Pasokan Air Water Supply Sources
Perseroan memanfaatkan 2 (dua) sumber air utama untuk The Company utilizes two primary water sources for its
operasionalnya, yaitu pasokan dari jaringan PDAM dan air operations, namely water supplied by the regional water
tanah yang diambil melalui sumur bor. Sumber daya air ini utility (PDAM) and groundwater extracted through deep
digunakan untuk memenuhi kebutuhan domestik seperti wells. These water resources are used to meet domestic needs,
toilet, dapur, dan kebersihan, serta kebutuhan operasional including sanitation, pantry and kitchen facilities, and general
seperti pencucian peralatan di workshop. housekeeping, as well as operational requirements such as
equipment washing in workshop facilities.
Inisiatif Konservasi dan Efisiensi Air Water Conservation and Efficiency Initiatives
Sebagai bagian dari komitmen terhadap efisiensi dan konservasi As part of its commitment to water conservation and efficient
sumber daya air, Perseroan telah mengimplementasikan resource utilization, the Company has implemented various
berbagai inisiatif strategis, antara lain: strategic initiatives, including:
• Instalasi flow meter untuk memantau konsumsi air secara • Installing flow meters to monitor water consumption in
realtime serta mendeteksi potensi kebocoran secara dini; real time and detect potential leaks at an early stage;
• Penerapan sistem daur ulang air untuk kebutuhan • Implementing water recycling systems for non-potable
nonkonsumsi, seperti penyiraman tanaman dan applications, such as landscape irrigation and equipment
pendinginan mesin; cooling;
• Pemanfaatan teknologi water-saving fixtures, seperti • Utilizing water-saving fixtures, including sensor-operated
keran sensor dan toilet dual-flush di fasilitas kantor; faucets and dual-flush toilet systems, throughout office
facilities;
• Pembangunan sumur resapan dan lubang biopori guna • Constructing infiltration wells and biopore systems to
meningkatkan cadangan air tanah; enhance groundwater recharge;
• Optimalisasi Ruang Terbuka Hijau (RTH) sebagai area • Optimizing Green Open Spaces (RTH) as natural water
resapan alami; infiltration areas;
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• Pemanfaatan air kondensat dari sistem pendingin udara • Utilizing condensate water from air conditioning (AC)
(AC) untuk penyiraman tanaman; systems for landscape irrigation;
• Penerapan sistem drainase terpadu dengan pemeliharaan • Implementing integrated drainage systems supported by
saluran air secara berkala; routine maintenance of drainage channels;
• Penampungan air hujan untuk kebutuhan operasional • Collecting rainwater for supplementary operational
tambahan; purposes;
• Pengembangan lanskap ramah air, yang dirancang untuk • Developing water-sensitive landscaping designed to
meminimalkan limpasan air serta mendukung sistem minimize surface runoff while enhancing natural water
resapan alami; infiltration;
• Kampanye internal hemat air melalui pemasangan poster/ • Conducting internal water conservation campaigns
stiker, penyebaran flyer digital via internet dan surel through posters, stickers, and digital awareness materials
kepada seluruh karyawan; serta distributed via the internet and email to all employees; and
• Pengaturan debit air pada wastafel dan perangkat sanitasi • Regulating water flow rates at wash basins and other sanitary
lainnya untuk menekan konsumsi berlebih. facilities to minimize excessive water consumption.
Penggunaan Air [F.8] Water Consumption
Sepanjang tahun buku 2025, total konsumsi air Perseroan Throughout the 2025 financial year, the Company's total water
tercatat sebesar 18.957 m³, meningkat 15,30% dibandingkan consumption amounted to 18,957m³, representing an increase
dengan periode sebelumnya yang mencapai 16.442 m³. of 15.30% compared with the previous year's consumption of
Peningkatan dibandingkan periode sebelumnya, terutama 16,442 m³. An increase compared to the previous reporting
seiring bertambahnya aktivitas operasional perseroan, period, primarily driven by the expansion of the Company's
namun upaya mengelola konsumsi air secara terukur melalui operational activities. Nevertheless, the Company continued its
pemasangan flow meter, daur ulang air non-konsumsi, water- efforts to manage water consumption in a controlled manner
saving fixtures, serta sumur resapan dan lubang biopori. through the installation of flow meters, non-potable water
Adapun jumlah penggunaan air selama 3 (tiga) tahun buku recycling, water-saving fixtures, as well as infiltration wells and
terakhir adalah sebagai berikut: biopore infiltration holes. The Company's water consumption
over the past three financial years is presented as follows:
Penggunaan Air [F.8]
Water Consumption
FY2025 FY2024 FY2023
Uraian Description
(m3) (m3) (m3)
Air PDAM Regional 18.872 16.316 18.915 Drinking Water Company
Air Tanah 85 126 - Groundwater
Jumlah 18.957 16.442 18.915 Total
Catatan: Cakupan perhitungan meliputi Kantor Pusat serta Cabang Jakarta dan Balikpapan.
Note: The calculation covers the Head Office and the Jakarta and Balikpapan Branches.
PELESTARIAN KEANEKARAGAMAN HAYATI BIODIVERSITY CONSERVATION
[F.9, F.10]
Hingga akhir tahun buku 2025, seluruh wilayah operasional As of the end of the 2025 financial year, none of the Company's
Perseroan tidak berada di dekat maupun di dalam kawasan operational sites were located within or adjacent to protected
konservasi, serta tidak berada di area yang memiliki conservation areas or in locations with significant biodiversity
keanekaragaman hayati yang signifikan. Meski demikian, value. Nevertheless, the Company remains committed to
Perseroan tetap berupaya untuk mendukung pelestarian supporting environmental conservation through various
lingkungan melalui berbagai inisiatif penghijauan di sekitar greening initiatives implemented around its office premises.
area kantor. Upaya ini mencakup: These initiatives include:
1. Penanaman berbagai jenis pohon peneduh dan tanaman 1. Planting various species of shade trees and leafy vegetation
berdaun rimbun untuk meningkatkan keberagaman flora to enhance floral diversity within the office environment;
di lingkungan sekitar kantor;
2. Penambahan varietas tanaman hias dan hortikultura guna 2. Introducing a wider variety of ornamental and
memperkaya ruang terbuka hijau dengan spesies tanaman horticultural plants to enrich green open spaces with
yang beragam; serta diverse plant species; and
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3. Pelaksanaan pemeliharaan rutin, seperti penyiraman, 3. Conducting routine maintenance activities, including
pemupukan, dan pemangkasan, untuk memastikan watering, fertilizing, and pruning, to ensure healthy plant
pertumbuhan tanaman yang optimal dan mendukung growth and support biodiversity conservation within
pelestarian keanekaragaman hayati di area tersebut. these areas.
Selain itu, Perseroan secara konsisten terlibat dalam program In addition, since 2017 the Company has consistently participated
CSR yang berfokus pada pelestarian keanekaragaman in Corporate Social Responsibility (CSR) programs focusing on
hayati dan peningkatan kesadaran lingkungan di kalangan biodiversity conservation and environmental awareness within
masyarakat sejak tahun 2017. Dalam program ini, Perseroan local communities. Through these programs, the Company
telah menjalin kemitraan dengan berbagai organisasi lokal has partnered with various local organizations to undertake
untuk melaksanakan restorasi lingkungan di area kritis, environmental restoration initiatives in environmentally sensitive
serta melibatkan karyawan secara aktif guna menumbuhkan areas while actively encouraging employee participation to foster
rasa kepedulian terhadap pelestarian alam. Hingga saat ini, greater awareness and responsibility for nature conservation. To
Perseroan telah menanam lebih dari 6.000 bibit tanaman di 5 date, the Company has planted more than 6,000 tree seedlings
(lima) area kritis, yaitu Jakarta Utara, Sentul, Cirebon, Cariu, across five critical areas, namely North Jakarta, Sentul, Cirebon,
dan Sukabumi. Cariu, and Sukabumi.
Aspek Sosial
Social Aspect
• Keberadaan Pasar
Topik Material Market Prsence
yang Tercakup [3-2] • Kepegawaian
Material Topic Covered Employment
• Kesehatan dan Keselamatan Kerja
Occupational Health and Safety
• Pendidikan dan Pelatihan
Educational and Training
• Keanekaragaman dan Kesetaraan Peluang
Diversity and Equal Opportunity
KOMITMEN TERHADAP KEBERLANJUTAN COMMITMENT TO SOCIAL SUSTAINABILITY
SOSIAL [3-3]
Dalam menghadapi tantangan operasi Perusahaan yang tersebar In addressing the challenges of operating across diverse
di berbagai wilayah dengan karakteristik sosial ekonomi yang regions with varying socio-economic characteristics, the
beragam, Perseroan perlu menyesuaikan strategi operasional, Company continuously adapts its operational strategies,
mengembangkan SDM secara berkelanjutan, menerapkan develops its human capital on an ongoing basis, implements
sistem K3 yang ketat, menyediakan pelatihan yang relevan, serta a robust occupational health and safety management system,
menerapkan manajemen inklusif demi menjamin kesetaraan provides relevant employee training, and promotes inclusive
bagi seluruh karyawan, serta membangun hubungan yang management practices to ensure equal opportunities for all
harmonis dengan masyarakat sekitar. employees while fostering harmonious relationships with
surrounding communities.
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Dampak dan Pengelolaan Dampak [E.5] Impacts and Impact Management
Perseroan berkontribusi terhadap dampak sosial positif The Company contributes to positive social outcomes through
melalui pembukaan lapangan kerja serta pengembangan job creation and the continuous development of employee
kompetensi karyawan melalui pelatihan teknis dan manajerial. competencies through technical and managerial training
Program CSR yang selaras dengan 7 prioritas SDGs turut programs. In addition, its Corporate Social Responsibility
mendorong pemberdayaan masyarakat sekitar. Tantangan (CSR) initiatives, which are aligned with seven priority
seperti ketimpangan gender, risiko K3, dan isu ketenagakerjaa Sustainable Development Goals (SDGs), support the sustainable
dikelola melalui kebijakan non-diskriminasi, penerapan SMK3 empowerment of local communities. Social challenges, including
berbasis ISO 45001:2018, serta pengawasan atas pemenuhan gender inequality, occupational health and safety risks, and
hak tenaga kerja. labor-related issues, are managed through non-discrimination
policies, the implementation of an Occupational Health and
Safety Management System (OHSMS) based on ISO 45001:2018,
and continuous oversight of labor rights compliance.
Komitmen dan Kebijakan
Perseroan berkontribusi terhadap dampak sosial positif Commitment and Policy
melalui penciptaan lapangan kerja dan peningkatan The Company is committed to generating positive social
kompetensi karyawan melalui pelatihan teknis maupun impacts through employment creation and continuous
manajerial. Selanjutnya, melalui program CSR yang selaras employee competency development by providing both
dengan 7 (tujuh) prioritas SDGs, Perseroan turut mendorong technical and managerial training. Furthermore, through CSR
pemberdayaan masyarakat sekitar secara berkelanjutan. programs aligned with seven priority SDGs, the Company
actively promotes sustainable community empowerment
within its operational areas.
Tindakan dan Efektivitas
Perusahaan menerapkan tindakan preventif melalui pelatihan Actions and Effectiveness
K3, inspeksi rutin, dan edukasi Safety Golden Rules. The Company implements preventive measures through
Penanganan insiden dilakukan oleh tim P2K3, didukung occupational health and safety training, routine inspections,
layanan BPJS dan telemedicine sebagai bagian dari dukungan and education on the Safety Golden Rules. Incident
medis dan tindak lanjut pascainsiden. Dampak positif dikelola management is carried out by the Occupational Health
melalui program beasiswa, apresiasi loyalitas, dan pelatihan and Safety Committee (P2K3), supported by BPJS services
budaya kerja. Efektivitas tercermin dari penurunan angka and telemedicine facilities as part of post-incident medical
kecelakaan kerja, nihilnya kasus penyakit akibat kerja, serta assistance and follow-up. Positive social impacts are further
evaluasi kinerja berbasis KPI secara menyeluruh. enhanced through scholarship programs, employee loyalty
recognition initiatives, and corporate culture development
programs. The effectiveness of these initiatives is reflected
in the reduction of workplace accident rates, the absence of
occupational disease cases, and comprehensive performance
evaluations based on Key Performance Indicators (KPIs).
Keterlibatan Pemangku Kepentingan Stakeholder Engagement
Bentuk keterlibatan pemangku kepentingan Perseroan dalam The Company's stakeholder engagement in managing social
pengelolaan dampak sosial dan ketenagakerjaan mencakup: and labor-related impacts includes:
• Karyawan dilibatkan melalui Forum Bipartit untuk dialog • Employees, through the Bipartite Forum for labor
ketenagakerjaan, partisipasi dalam P2K3 untuk evaluasi dialogue, participation in the Occupational Health and
K3, serta akses terhadap Whistleblowing System sebagai Safety Committee (P2K3) for OHS evaluations, and access
kanal pelaporan; to the Whistleblowing System as a reporting mechanism;
• Masyarakat diberdayakan melalui program CSR yang • Local communities, through CSR programs aligned
selaras dengan SDGs, dijalankan bersama pemerintah with the SDGs and implemented in collaboration
dan LSM untuk memastikan dampak sosial yang tepat with government institutions and non-governmental
sasaran; serta organizations (NGOs) to ensure targeted and sustainable
social impacts; and
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• Pemasok dipantau secara berkala guna memastikan • Suppliers, through periodic monitoring to ensure
kepatuhan terhadap standar ketenagakerjaan, termasuk compliance with labor standards, including the
pelarangan pekerja anak dan kerja paksa dalam rantai prohibition of child labor and forced labor throughout
pasok. the supply chain.
MANAJEMEN SUMBER DAYA MANUSIA [2-7, 405-1] HUMAN CAPITAL MANAGEMENT
Perseroan menempatkan penghormatan terhadap hak asasi The Company places the highest priority on respecting human
manusia, tenaga kerja, hubungan ketenagakerjaan, serta rights, labor rights, employment relations, and fair recruitment
proses rekrutmen dan retensi karyawan sebagai prioritas and employee retention practices as fundamental elements
dalam pengelolaan sumber daya manusia yang profesional of professional and ethical human capital management. This
dan berintegritas. Komitmen ini menjadi landasan dalam commitment serves as the foundation for fostering a fair,
menciptakan lingkungan kerja yang adil, inklusif, dan kondusif inclusive, and supportive working environment for all Hexindo
bagi seluruh karyawan Hexindo. employees.
2025 Annual Report & Sustainability Report 271 PT Hexindo Adiperkasa Tbk
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LET'S WORK TOGETHER WITH
KENKIJIN SPIRIT & ONE HEXINDO ONE HEXINDO
PEOPLE OF HITACHI CONSTRUCTION MACHINERY YOUR NEIGHBOR IS YOUR CUSTOMER
CHALLENGE INTERNAL
01 Take up challenges without fear of failure
to become better solutions professionals. Proactive
Support Each Other
CUSTOMER
02 Think about what customers truly want. Problem Solving
Responsive to other Unit Request
COMMUNICATION EKSTERNAL
03 Act with a belief in teamwork.
Responsive Customer Inquiries
Positive Attitude and Behaviour
Innovative
Professional
Komitmen terhadap Prinsip-Prinsip Hak Asasi Commitment to Human Rights Principles
Manusia [2-23]
Perseroan berkomitmen untuk menghormati dan melindungi The Company is committed to respecting and protecting human
hak asasi manusia dalam setiap aspek operasionalnya. rights across all aspects of its operations. This commitment is
Komitmen ini diwujudkan melalui pengintegrasian nilai- reflected through the integration of universal human rights
nilai universal ke dalam Peraturan Perusahaan dan PKB, yang principles into the Company's Regulations and the Collective
mencakup: Labor Agreement (CLA), which encompass:
1. Sistem remunerasi yang adil dan transparan; 1. A fair and transparent remuneration system;
2. Penghormatan terhadap kebebasan berserikat; 2. Respect for freedom of association;
3. Pelarangan segala bentuk diskriminasi; serta 3. The prohibition of all forms of discrimination; and
4. Penyediaan program pengembangan dan peningkatan 4. The provision of employee development and competency
kompetensi karyawan. enhancement programs.
Untuk memastikan pemahaman yang menyeluruh atas To ensure a comprehensive understanding of these policies,
kebijakan ini, Perseroan secara konsisten melakukan sosialisasi the Company consistently communicates the Company's
Peraturan Perusahaan dan PKB kepada seluruh karyawan, Regulations and the Collective Labor Agreement (CLA) to
termasuk melalui program orientasi karyawan baru (induction all employees, including through its new employee induction
program). program.
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03 Nondiskriminasi dan Pencegahan Pelecehan Seksual Non-Discrimination and Prevention of Sexual [406-1] Harassment Perseroan berkomitmen untuk menciptakan lingkungan kerja The Company is committed to fostering a workplace that is yang bebas dari diskriminasi dan pelecehan dalam bentuk free from discrimination and harassment in any form. Every apa pun. Setiap individu dihargai dan diperlakukan secara individual is respected and treated fairly regardless of gender, adil tanpa membedakan jenis kelamin, usia, ras, agama, age, race, religion, belief, cultural background, or physical kepercayaan, latar belakang budaya, atau kondisi fisik. condition. Perseroan juga memiliki kebijakan yang tegas dalam mencegah The Company also maintains a firm policy to prevent and dan menindak segala bentuk pelecehan seksual di tempat kerja. address all forms of sexual harassment in the workplace. Setiap tindakan atau perilaku yang mengarah pada pelecehan, Any conduct or behavior constituting verbal or non-verbal baik secara verbal maupun non-verbal, tidak dapat diterima harassment is strictly prohibited and will be subject to sanctions dan akan dikenai sanksi sesuai ketentuan yang berlaku. in accordance with applicable regulations. Preventing sexual Pencegahan terhadap pelecehan seksual merupakan bagian harassment is an integral part of the Company's commitment penting dari upaya menciptakan tempat kerja yang aman, to maintaining a safe, respectful, and professional working bermartabat, dan profesional. environment. Sebagai bagian dari implementasi Pedoman Perilaku, As part of the implementation of the Company's Code of Perseroan menghormati hak privasi setiap karyawan, menjaga Conduct, the Company respects every employee's right to kerahasiaan data pribadi, serta menyediakan sarana pelaporan privacy, safeguards the confidentiality of personal data, and yang aman dan responsif untuk setiap kasus pelanggaran yang provides secure and responsive reporting channels for any terjadi. Seluruh elemen organisasi didorong untuk membangun violations that may occur. All members of the organization budaya kerja yang sehat, saling menghormati, dan berorientasi are encouraged to foster a healthy workplace culture based on pada kesejahteraan bersama. mutual respect, professionalism, and shared well-being. Sepanjang tahun buku 2025, tidak terdapat kasus diskriminasi Throughout the 2025 financial year, the Company recorded no yang terjadi di lingkungan Perseroan. cases of discrimination within its operations. Tenaga Kerja Workforce Perseroan mengelompokkan tenaga kerja ke dalam 2 (dua) The Company classifies its workforce into two categories: kategori, yaitu karyawan yang dipekerjakan langsung oleh employees directly employed by the Company and outsourced Perusahaan dan tenaga kerja outsourcing yang berasal dari personnel engaged through third-party service providers. pihak ketiga. Pada akhir tahun buku 2025, total tenaga kerja As of the end of the 2025 financial year, the Company's total Perseroan tercatat sebanyak 2.489 orang, terdiri atas 1.979 workforce amounted to 2,489 personnel, comprising 1.979 karyawan dan 510 tenaga kerja outsourcing. Adapun jumlah permanent employees and 510 outsourced workers. The tenaga kerja Perseroan dalam 3 (tiga) tahun terakhir adalah composition of the Company's workforce over the past three sebagai berikut: financial years is presented as follows: 2025 Annual Report & Sustainability Report 273 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Komposisi Tenaga Kerja
Workers Composition
20,49% 20,84% 20,83%
FY2025 79,51% FY2024 79,16% FY2023 79,17%
2.489 2.462 2.439
Tenaga Kerja | Workers Tenaga Kerja | Workers Tenaga Kerja | Workers
Karyawan Pekerja Outsourcing |
Employees Outsourced Workers
Dari total 1.979 karyawan yang dipekerjakan oleh Perseroan From the Company's total workforce of 1,979 employees at the
pada akhir tahun buku 2025, sebanyak 92,07% merupakan end of fiscal year 2025, 92.07% were male employees, while
karyawan pria, sedangkan 7,93% merupakan karyawan wanita. 7.93% were female employees. This workforce composition
Hal ini sejalan dengan sifat industri alat berat yang menuntut reflects the nature of the heavy equipment industry, which
keahlian fisik dan teknis, yang umumnya lebih diminati oleh requires specialized physical and technical competencies that
pria. Meski demikian, Perseroan tetap berkomitmen untuk have traditionally attracted a predominantly male workforce.
menciptakan lingkungan kerja yang inklusif dan mendorong Nevertheless, the Company remains committed to fostering
kesetaraan peluang bagi seluruh karyawan. Keberagaman an inclusive workplace and providing equal employment
tersebut tercermin dalam komposisi karyawan Perseroan opportunities for all employees. The diversity of the Company's
selama 3 (tiga) tahun buku terakhir, sebagaimana berikut: workforce over the past three financial years is presented as
follows:
Demografi Karyawan [2-7, 405-1] [C.3]
Employee Demographic
FY2025 FY2024 FY2023
Uraian Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah Description
Male Female Total Male Female Total Male Female Total
Wilayah Kerja Work Area
Kantor Pusat 240 60 300 243 61 304 228 55 283 Head Office
Wilayah Barat 311 35 346 280 28 308 280 27 307 West Area
Wilayah Timur 293 28 321 296 31 327 288 33 321 East Area
Proyek
978 34 1.012 975 35 1.010 985 35 1.020 Mining Project
Pertambangan
Kelompok Usia Age Group
> 50 Tahun 105 12 117 110 9 119 115 7 122 > 50 Years
41-50 Tahun 372 40 412 370 37 407 339 33 372 41-50 Years Old
31-40 Tahun 694 68 762 623 70 693 560 70 630 31-40 Years Old
21-30 Tahun 541 37 578 587 39 626 673 40 713 21-30 Years Old
≤ 20 Tahun 110 0 110 104 0 104 94 0 94 ≤ 20 Years Old
Tingkat Jabatan Position Level
Direksi 5 0 5 6 0 6 6 0 6 Board of Directors
Kepala Divisi 21 1 22 20 1 21 20 1 21 Division Head
Kepala
92 7 99 102 7 109 99 7 106 Department Head
Departemen
Kepala Seksi 176 33 209 180 32 213 169 31 200 Section Head
Kepala Unit 131 1 132 132 1 133 129 1 130 Unit Head
Staf 1.397 115 1.512 1.353 114 1.467 1.358 110 1.468 Staff
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03
FY2025 FY2024 FY2023
Uraian Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah Description
Male Female Total Male Female Total Male Female Total
Status Ketenagakerjaan Employment Status
Permanent
Karyawan Tetap 1.748 151 1.899 1.729 149 1.878 1.715 149 1.864
Employee
Karyawan Tidak Contract
74 6 80 65 6 71 66 1 67
Tetap Employee
Tingkat Pendidikan Education Level
S2 8 4 12 6 4 10 6 4 10 Postgraduate
S1 405 104 509 409 100 509 403 92 495 Bachelor
D3 190 34 224 188 36 224 188 38 226 Diploma 3
D2 15 1 16 15 1 16 16 1 17 Diploma 2
D1 9 5 14 9 5 14 10 5 15 Diploma 1
Senior High
SMA/Sederajat 1.193 9 1.202 1.165 9 1.174 1.155 10 1.165
School Equivalent
Junior High
SMP 2 0 2 2 0 2 3 0 3
School
Jumlah 1.822 157 1.979 1.794 155 1.949 1.781 150 1.931 Total
Selain itu, Perseroan juga mempekerjakan tenaga kerja In addition to its directly employed workforce, the Company
outsourcing melalui perusahaan penyedia jasa tenaga kerja. also engages outsourced personnel through third-party
Hubungan kontrak mereka diatur antara pekerja dengan workforce service providers. The employment relationship is
penyedia jasa, sementara Perseroan berperan sebagai pengguna established between the outsourced workers and their respective
jasa yang menentukan standar operasional dan pengawasan service providers, while the Company acts as the service user
kinerja. Seluruh aspek administrasi ketenagakerjaan, responsible for defining operational standards and supervising
termasuk pengupahan dan jaminan sosial, menjadi tanggung work performance. All employment administration matters,
jawab penyedia jasa sesuai dengan ketentuan dan peraturan including remuneration and social security benefits, remain
perundang-undangan yang berlaku. the responsibility of the service providers in accordance with
applicable laws and regulations.
Tenaga kerja ini berperan dalam mendukung operasional dan These outsourced personnel support the Company's operational
administrasi Perusahaan, mencakup posisi seperti Security and administrative activities across various functions, including
Officers, Office Boys/Girls, Drivers, Receptionists, Gardeners, Security Officers, Office Boys/Girls, Drivers, Receptionists,
General Support personnel, Crane Operators, Helper Technicians, Gardeners, General Support personnel, Crane Operators,
Radio Operators, Welders, Warehouse Helpers, Administrative Helper Technicians, Radio Operators, Welders, Warehouse
Staff, Building Maintenance personnel, Mess Keepers, dan Helpers, Administrative Staff, Building Maintenance personnel,
General Administration personnel. Mess Keepers, and General Administration personnel.
Pada akhir tahun buku 2025, jumlah tenaga kerja outsourcing At the end of fiscal year 2025, the Company employed 510
Perseroan tercatat sebanyak 510 orang, menurun sebesar outsourced workers, representing a 0.58% decrease compared
0,58% dibandingkan dengan tahun buku 2024 yang berjumlah to 513 outsourced workers in fiscal year 2024. The decrease
513 orang. Penurunan tersebut mencerminkan penyesuaian reflects adjustments to the Company's outsourced workforce
kebutuhan tenaga kerja outsourcing sesuai dengan kebutuhan requirements in line with its operational needs during the
operasional Perseroan selama periode pelaporan. Adapun reporting period. The number of outsourced personnel over
jumlah pekerja outsourcing Perseroan dalam 3 (tiga) tahun the past three financial years is presented as follows:
buku terakhir adalah sebagai berikut:
2025 Annual Report & Sustainability Report 275 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Pekerja Outsourcing
Outsourced Workers
Uraian FY2025 FY2024 FY2023 Description
Jumlah Pekerja Outsourcing 510 513 508 Total Outsourced Workers
Tenaga Kerja Anak dan Tenaga Kerja Paksa [F.19] Child Labor and Forced Labor
[408-1, 409-1]
Perseroan berkomitmen untuk menghormati HAM dan The Company is committed to respecting human rights and
memastikan praktik ketenagakerjaan yang etis di seluruh ensuring ethical labor practices throughout its business
aktivitas bisnis dan rantai pasok. Untuk itu, Perseroan secara operations and supply chain. Accordingly, the Company
tegas melarang keberadaan tenaga kerja anak dan kerja paksa. strictly prohibits the use of child labor and any form of forced
Rekrutmen karyawan dilakukan dengan mematuhi batas labor. Employee recruitment is conducted in compliance with
usia minimum 18 tahun, sesuai dengan ketentuan peraturan the minimum employment age of 18 years, in accordance with
perundang-undangan yang berlaku. applicable laws and regulations.
Perseroan juga memastikan bahwa hubungan kerja The Company also ensures that all employment relationships
dijalankan atas dasar kesepakatan sukarela tanpa paksaan, are established on the basis of voluntary agreement, free from
intimidasi, ancaman, tekanan, atau penipuan dalam bentuk coercion, intimidation, threats, undue pressure, or deception
apa pun. Seluruh bentuk kerja paksa ditolak dalam praktik of any kind. All forms of forced or compulsory labor are strictly
ketenagakerjaan Perseroan. Dalam mendukung prinsip ini, prohibited within the Company's employment practices. To
Perusahaan secara aktif memantau dan mengevaluasi proses uphold this commitment, the Company continuously monitors
ketenagakerjaan, serta mendorong seluruh mitra kerja untuk and evaluates its employment practices while encouraging all
menerapkan prinsip serupa di lingkungan kerjanya. business partners to implement the same principles within
their respective organizations.
Kebijakan ini selaras dengan komitmen dalam Pedoman This policy is aligned with the Company's Code of Conduct,
Perilaku Perseroan untuk menciptakan lingkungan kerja which is designed to foster a safe, comfortable, and respectful
yang nyaman, aman, dan menjunjung tinggi integritas serta working environment while upholding integrity and protecting
perlindungan terhadap martabat individu. Sepanjang tahun the dignity of every individual. Throughout the 2025 financial
buku 2025, Perseroan tidak memiliki operasi dan pemasok year, the Company had no operations or suppliers identified as
yang berisiko signifikan baik dari segi jenis operasi maupun having significant risks related to forced or compulsory labor,
wilayah geografis terhadap insiden kerja paksa atau wajib kerja child labor, or young workers engaged in hazardous work,
serta insiden pekerja anak atau pekerja muda yang terpapar either by the nature of their operations or their geographical
pekerjaan berbahaya. location.
Hubungan Ketenagakerjaan [2-30, 407-1] Industrial Relations
Hexindo berkomitmen untuk membangun hubungan Hexindo is committed to fostering fair, inclusive, and
ketenagakerjaan yang adil, inklusif, dan harmonis, dengan harmonious industrial relations by upholding the principles
menjunjung tinggi prinsip kesetaraan tanpa diskriminasi of equality without discrimination based on ethnicity, race,
berdasarkan suku, ras, agama, maupun gender. Komitmen ini religion, or gender. This commitment is reflected through
diwujudkan melalui berbagai kebijakan dan langkah konkret, various policies and practical initiatives, including the provision
salah satunya dengan menyediakan sarana dan prasarana of employee support facilities and programs such as sports
pendukung, seperti kegiatan olahraga, keagamaan, hingga activities, religious events, and employee gatherings designed
employee gathering yang bertujuan mempererat ikatan antara to strengthen engagement and foster closer relationships
karyawan dan Perusahaan. between employees and the Company.
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03
Perjanjian Kerja Bersama (PKB)
Collective Labor Agreement (CLA)
Manajemen bersama perwakilan karyawan secara berkala meninjau dan memperbarui PKB sebagai bentuk komitmen untuk
menjaga keselarasan hubungan industrial serta menjamin hak dan kewajiban kedua belah pihak. PKB yang telah disusun dan
disahkan berlaku mengikat serta memberikan perlindungan langsung bagi seluruh karyawan. Pada Oktober 2023, manajemen dan
Serikat Pekerja menyepakati pembaruan PKB untuk periode 2023-2025, yang mulai berlaku efektif pada 1 Oktober 2023 hingga 30
September 2025.
The management, together with employee representatives, regularly reviews and updates the CLA as a form of commitment to maintaining
harmonious industrial relations and ensuring the rights and obligations of both parties. The finalized and ratified CLA is binding and provides
direct protection for all employees. In October 2023, the management and the Labor Union agreed on an updated CLA for the 2023–2025
period, which became effective on October 1, 2023, and will remain in effect until September 30, 2025.
Selain itu, Hexindo senantiasa menghormati dan mendukung Furthermore, Hexindo fully respects and supports the right
hak seluruh karyawan untuk membentuk serta menjadi of all employees to establish and become members of a Labor
anggota Serikat Pekerja (SP) sebagai bagian dari perlindungan Union (LU) as part of the protection of employees' labor
hak-hak ketenagakerjaan. Dalam hal ini, SP Hexindo yang rights. Established on 17 November 2003, the Hexindo Labor
didirikan pada 17 November 2003 berperan aktif sebagai Union has played an active role as the representative body for
wadah representatif bagi karyawan. SP Hexindo menganut employees. The Union adopts an active membership system
sistem keanggotaan aktif yang mendorong partisipasi that encourages constructive participation in fostering sound
konstruktif dalam menciptakan hubungan industrial yang and sustainable industrial relations.
sehat dan berkelanjutan.
Sebagai bentuk sinergi antara manajemen dan karyawan, As part of the Company's commitment to maintaining
koordinasi secara rutin dilakukan dalam rangka pembaruan constructive collaboration between management and
Perjanjian Kerja Bersama (PKB), guna memastikan seluruh employees, regular coordination is conducted in connection
kebijakan ketenagakerjaan senantiasa relevan dan selaras with the renewal of the Collective Labor Agreement (CLA).
dengan perkembangan kebutuhan serta dinamika di This process ensures that the Company's employment policies
lingkungan kerja. remain relevant and aligned with evolving business needs and
workplace dynamics.
Sebagai bentuk dukungan terhadap kegiatan Serikat Pekerja, To support the activities of the Labor Union, the Company
Perseroan memberikan berbagai bentuk dukungan, antara lain: provides various forms of assistance, including:
• Menyediakan fasilitas kantor sekretariat; • Providing office facilities for the Union's secretariat;
• Membantu pemotongan iuran serikat pekerja melalui • Facilitating the deduction of union membership dues
sistem payroll sesuai dengan Anggaran Dasar, yang through the payroll system in accordance with the Union's
kemudian disetorkan langsung ke rekening serikat Articles of Association, with the collected contributions
pekerja; dan remitted directly to the Union's bank account; and
• Memfasilitasi kebutuhan ruang pertemuan organisasi • Providing meeting facilities for Union activities, provided
selama tidak mengganggu kegiatan operasional. that such activities do not disrupt the Company's
operational activities.
Hingga akhir tahun buku 2025, Perseroan memiliki Serikat As of the end of the 2025 financial year, the Company maintained
Pekerja (SP) yang secara aktif berperan dalam menjaga an active Labor Union that plays an important role in fostering
keharmonisan hubungan industrial antara manajemen dan harmonious industrial relations between management and
karyawan. Melalui Perjanjian Kerja Bersama (PKB), Serikat employees. Through the Collective Labor Agreement (CLA),
Pekerja menjadi wadah aspirasi mayoritas karyawan dalam the Labor Union serves as the primary channel for representing
membangun hubungan industrial yang sehat dan produktif. the aspirations of the majority of employees in promoting
Adapun proporsi karyawan yang merupakan anggota SP dalam healthy and productive industrial relations. The proportion of
3 (tiga) tahun buku terakhir adalah sebagai berikut: employees who were members of the Labor Union over the past
three financial years is presented as follows:
2025 Annual Report & Sustainability Report 277 PT Hexindo Adiperkasa Tbk
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Anggota Serikat Pekerja [2-30]
Member of the Labor Union
Satuan
Uraian FY2025 FY2024 FY2023 Description
Unit
Orang
Jumlah Anggota Serikat Pekerja 1.493 1.465 1.796 Number of Labor Union Members
Persons
Orang
Jumlah Anggota Serikat Buruh 211 203 0 Number of Labor Union Members
Persons
Orang
Jumlah Seluruh Karyawan 1.979 1.949 1.931 Total Number of Employees
Persons
Proporsi Karyawan yang Tercakup
Proportion of Employees Covered by
dalam Serikat Pekerja dan Serikat % 86,1 85,6 93,0
the Worker Union and Labor Union
Buruh
Pada akhir tahun buku 2025, jumlah anggota Serikat Buruh At the end of fiscal year 2025, the number of Labor Union
tercatat sebanyak 211 orang. Secara keseluruhan, jumlah members stood at 211. Overall, a total of 1,704 employees
karyawan yang tergabung dalam Serikat Pekerja dan Serikat were members of the Employees' Union and Labor Union,
Buruh mencapai 1.704 orang, atau setara dengan 86,1% dari representing 86.1% of the Company's total workforce.
total karyawan Perseroan.
Adapun bagi karyawan yang belum tercakup dalam Perjanjian For employees who are not covered by the Collective Labor
Kerja Bersama (PKB), hak dan kewajiban mereka tetap dijamin Agreement (CLA), their rights and obligations remain
melalui kontrak kerja individu yang merujuk pada ketentuan protected through individual employment agreements
UU No. 13 Tahun 2003 tentang Ketenagakerjaan serta UU prepared in accordance with Law No. 13 of 2003 on Manpower
No. 11 Tahun 2020 tentang Cipta Kerja. Keberadaan Serikat and Law No. 11 of 2020 on Job Creation. The role of the Labor
Pekerja tidak hanya tercermin dalam cakupan PKB, tetapi Union extends beyond the implementation of the Collective
juga dalam peran aktifnya melalui forum komunikasi bersama Labor Agreement, as it also actively represents employees
dengan manajemen, salah satunya melalui Forum Bipartit. through formal communication forums with management,
including the Bipartite Forum.
Forum Bipartit
Bipartite Forum
Untuk memperkuat komunikasi dua arah dan mendorong terciptanya hubungan industrial yang harmonis dan partisipatif,
manajemen dan perwakilan karyawan membentuk Forum Komunikasi Pekerja (FKP), yaitu forum bipartit yang beranggotakan
wakil dari manajemen dan serikat pekerja. Forum ini menjadi wadah resmi untuk membahas berbagai isu ketenagakerjaan
secara berkala dan kolektif. FKP dijalankan dengan prinsip kesetaraan, keterbukaan, dan tanggung jawab, serta bertujuan untuk
mendukung terciptanya hubungan kerja yang harmonis, pencegahan konflik (zero conflict), peningkatan produktivitas, efisiensi
operasional, dan pengurangan kecelakaan kerja (zero accident). Pertemuan FKP diselenggarakan secara berkala, minimal setiap tiga
bulan, dan hasil-hasilnya menjadi acuan bersama dalam menjaga iklim ketenagakerjaan yang kondusif.
To strengthen two-way communication and foster the development of a harmonious and participative industrial relationship, the management
and employee representatives have established the Workers Communication Forum (Forum Komunikasi Pekerja/ FKP), a bipartite forum
consisting of representatives from both management and the labor union. This forum serves as the official platform for regularly and
collectively discussing various labor-related issues. The FKP operates on the principles of equality, transparency, and accountability, and aims
to support the creation of a harmonious working relationship, the prevention of conflicts (zero conflict), the improvement of productivity,
operational efficiency, and the reduction of workplace accidents (zero accident). FKP meetings are held regularly, at a minimum once every
three months, and the outcomes serve as a shared reference in maintaining a conducive labor climate.
Sepanjang tahun buku 2025, Perseroan telah menyelenggarakan Throughout the 2025 financial year, the Company conducted
6 (enam) kali perundingan bipartit bersama perwakilan 6 (six) bipartite negotiation meetings with employee
pekerja untuk membahas berbagai isu ketenagakerjaan secara representatives to discuss various employment-related matters
terbuka dan konstruktif. Seluruh hasil perundingan tersebut in an open and constructive manner. The outcomes of these
dilaporkan kepada Dinas Ketenagakerjaan Jakarta Timur negotiations were reported to the East Jakarta Manpower
sebagai bentuk kepatuhan terhadap peraturan perundang- Office as part of the Company's compliance with applicable
undangan yang berlaku. labor regulations.
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Mekanisme Penanganan Masalah Ketenagakerjaan Employment Dispute Resolution Mechanism
[2-25, 2-26]
Dalam penyelesaian perselisihan hubungan industrial, In resolving industrial relations disputes, the Company
Perseroan mengedepankan mekanisme bipartit sebagai prioritizes a bipartite consultation mechanism as the initial
langkah awal penyelesaian secara musyawarah antara stage of settlement through deliberation between management
manajemen dan perwakilan karyawan. Secara khusus, and employee representatives. Specifically, in the event
apabila terjadi pemutusan hubungan kerja (PHK), Perseroan of employment termination, the Company first engages
terlebih dahulu melakukan perundingan langsung dengan in direct negotiations with the affected employee or their
karyawan yang bersangkutan atau dengan perwakilannya representative to reach a mutual agreement. If no agreement
untuk mencapai kesepakatan bersama. Apabila kesepakatan can be achieved, the dispute will proceed through the tripartite
tidak tercapai, maka penyelesaian akan dilanjutkan melalui dispute resolution mechanism in accordance with prevailing
mekanisme tripartit sesuai ketentuan peraturan perundang- laws and regulations. This dispute resolution process is also
undangan yang berlaku. Mekanisme penyelesaian tersebut stipulated under Article 68 of the Collective Labor Agreement
juga telah diatur dalam PKB Pasal 68 tentang “Penyelesaian (CLA) concerning the "Settlement of Differences of Opinion."
Perbedaan Pendapat”. Selama proses berlangsung, para pihak Throughout the process, all parties are required to continue
tetap diwajibkan menjalankan tugas dan tanggung jawabnya fulfilling their respective duties and responsibilities while
serta menjaga suasana kerja yang kondusif. maintaining a conducive working environment.
Selain itu, Hexindo terus berkomitmen menciptakan Furthermore, Hexindo remains committed to fostering a fair,
lingkungan kerja yang adil, setara, dan inklusif dengan equitable, and inclusive workplace by consistently applying
menerapkan prinsip nondiskriminatif terhadap suku, ras, non-discriminatory principles regardless of ethnicity, race,
agama, maupun gender. Perusahaan juga menyediakan religion, or gender. The Company also provides facilities and
sarana dan prasarana yang memungkinkan karyawan untuk programs that enable employees to participate in activities
menjalankan aktivitas di luar pekerjaan, seperti kegiatan beyond their daily work responsibilities, including sports
olahraga, keagamaan, serta employee/family gathering, activities, religious events, and employee and family gatherings,
guna memperkuat hubungan antarkaryawan sekaligus with the aim of strengthening employee relationships while
meningkatkan kualitas hidup mereka secara menyeluruh. enhancing their overall well-being.
Melalui berbagai upaya tersebut, tidak terdapat operasi Through these initiatives, throughout the 2025 financial
maupun pemasok Perseroan yang berisiko melanggar hak year the Company identified no operations or suppliers with
kebebasan berserikat dan perundingan kolektif di sepanjang significant risks related to violations of the rights to freedom of
tahun buku 2025. association or collective bargaining.
Rekrutmen dan Retensi Karyawan [3-3, 401-1] Employee Recruitment and Retention
Sejalan dengan pertumbuhan dan perkembangan bisnis, In line with its business growth and development, Hexindo
Hexindo terus mengelola proses rekrutmen secara sistematis continues to manage its recruitment process systematically
untuk memastikan terpenuhinya kebutuhan tenaga kerja yang to ensure that workforce requirements are fulfilled with
sesuai dengan standar kualifikasi. Perusahaan menerapkan candidates who meet the Company's qualification standards.
sistem rekrutmen terbuka, memberikan kesempatan bagi The Company adopts an open recruitment system, providing
individu dari berbagai latar belakang untuk bergabung. Proses equal opportunities for individuals from diverse backgrounds
rekrutmen dilakukan secara bertahap, dimulai dari seleksi awal, to join the organization. The recruitment process is conducted
wawancara, tes kesehatan, hingga penempatan kerja. Divisi through several stages, including initial screening, interviews,
HC secara rutin menginventarisasi kebutuhan karyawan, baik medical examinations, and employee placement. The Human
umum maupun teknis, berdasarkan permintaan dari masing- Capital (HC) Division regularly assesses staffing requirements,
masing divisi. covering both general and technical positions, based on
requests submitted by each business unit.
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Selain membuka kesempatan bagi kandidat eksternal, In addition to recruiting external candidates, the Company
perusahaan juga menjalankan rekrutmen internal sebagai also implements internal recruitment as part of its talent
bagian dari strategi manajemen talenta dan pengembangan management strategy and employee competency development
kompetensi karyawan yang sudah ada. Untuk menjaring program. To attract experienced professionals from outside
tenaga profesional berpengalaman dari luar perusahaan, the organization, the HC Division collaborates with online
Divisi HC bekerja sama dengan penyedia layanan online recruitment service providers. Furthermore, Hexindo has
recruitment. Di samping itu, Hexindo juga menjalin kemitraan established partnerships with several vocational high schools
dengan sejumlah Sekolah Menengah Kejuruan (SMK) di (SMKs) across Java and Kalimantan to conduct direct
pulau Jawa dan Kalimantan untuk melaksanakan rekrutmen recruitment programs. Candidates who successfully complete
langsung. Siswa yang lolos seleksi akan mengikuti program the selection process participate in a six-month Basic Technical
Basic Technical Skill selama 6 (enam) bulan, yang terdiri dari Skill Program, consisting of three months of classroom training
pelatihan di kelas dan pelatihan langsung di tempat kerja, followed by three months of on-the-job training.
masing-masing selama 3 (tiga) bulan.
Sepanjang tahun buku 2025, Perseroan merekrut 100 karyawan Throughout the 2025 financial year, the Company recruited
baru, sedikit lebih rendah dibandingkan 103 karyawan pada 100 new employees, slightly lower than the 103 employees
tahun buku sebelumnya. Penurunan ini mencerminkan recruited in the previous financial year. This decrease reflects
penyesuaian kebutuhan rekrutmen seiring meningkatnya adjustments to recruitment needs in line with improved
produktivitas serta terjaganya stabilitas sumber daya manusia. productivity and a stable workforce. The Company continues
Perseroan tetap menerapkan proses rekrutmen yang selektif to implement a selective recruitment process to ensure
untuk memastikan pemenuhan kebutuhan talenta yang the acquisition of competent talent aligned with business
kompeten sesuai dengan perkembangan bisnis dan kebutuhan developments and operational requirements. The details of
operasional. Adapun rincian rekrutmen karyawan Hexindo Hexindo’s employee recruitment over the past three financial
dalam 3 (tiga) tahun buku terakhir adalah sebagai berikut: years are presented in the following table.
Rekrutmen Karyawan
Employee Recruitment
Uraian FY2025 FY2024 FY2023 Description
Jenis Kelamin Gender
Pria 96 94 176 Male
Wanita 4 9 7 Female
Kelompok Usia Age Group
> 35 Tahun 5 49 71 > 35 Years Old
31-35 Tahun 4 32 59 31-35 Years Old
26-30 Tahun 9 10 30 26-30 Years Old
21-25 Tahun 22 6 10 21-25 Years Old
17-20 Tahun 60 6 13 17-20 Years Old
Wilayah Kerja Work Area
Kantor Pusat 6 20 22 Head Office
Wilayah Barat 22 22 43 West Area
Wilayah Timur 22 22 34 East Area
Proyek Pertambangan 50 39 84 Mining Project
Jumlah 100 103 183 Total
Di sisi lain, jumlah karyawan yang keluar sepanjang tahun On the other hand, the number of employees leaving
buku 2025 mencapai 70 orang, menurun 17,6% dari tahun the Company during the 2025 financial year reached 70,
sebelumnya yang berjumlah 85 orang. Kenaikan ini terutama representing a decrease of 17.6% compared with 85 employees
disebabkan oleh banyaknya karyawan yang memasuki usia in the previous year. This increase was primarily attributable to
pensiun selama tahun buku berjalan. Berikut adalah rincian the higher number of employees reaching retirement age during
perputaran karyawan Hexindo dalam 3 (tiga) tahun buku the reporting year. Details of Hexindo's employee turnover over
terakhir: the past three financial years are presented as follows:
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Karyawan Keluar [401-1]
Employee Resignation
Uraian FY2025 FY2024 FY2023 Description
Jenis Kelamin Gender
Pria 68 81 63 Male
Wanita 2 4 11 Female
Kelompok Usia Age Group
> 35 Tahun 39 46 42 > 35 Years Old
31-35 Tahun 8 8 13 31-35 Years Old
26-30 Tahun 11 14 12 26-30 Years Old
21-25 Tahun 11 13 7 21-25 Years Old
17-20 Tahun 1 4 0 17-20 Years Old
Wilayah Kerja Work Area
Kantor Pusat 9 16 16 Head Office
Wilayah Barat 12 9 13 West Area
Wilayah Timur 19 14 14 East Area
Proyek Pertambangan 30 46 31 Mining Project
Jumlah 70 85 74 Total
Adapun rincian alasan keluarnya karyawan Perseroan beserta The breakdown of employee separations by reason, together
jumlahnya dalam 3 (tiga) tahun buku terakhir adalah sebagai with the corresponding number of employees over the past
berikut: three financial years, is presented as follows:
Alasan Keluar Karyawan
Reason for Employee Resignation
Uraian FY2025 FY2024 FY2023 Description
Permintaan Sendiri 26 18 22 Voluntary Resignation
Meninggal Dunia 4 1 1 Passed Away
Menolak Mutasi 3 7 2 Refusal of Transfer
Akhir Masa Percobaan 0 3 1 End of Probation Period
Pensiun 18 20 18 Retirement
Committing a Serious
Melakukan Kesalahan Berat 5 18 14
Misconduct
Sakit Berkepanjangan 0 1 1 Prolonged Illness
Akhir Masa Kontrak 14 17 15 End of Contract Period
Jumlah 70 85 74 Total
Secara keseluruhan, tingkat perputaran karyawan pada Overall, the employee turnover rate in fiscal year 2025 was 3.6%,
tahun buku 2025 mencapai 3,6%, menurun sebesar 0,8% representing a decrease of 0.8% compared to 4.4% in fiscal year
dibandingkan dengan tahun buku 2024 yang tercatat sebesar 2024. The decrease was primarily attributable to retirements
4,4%. Penurunan tersebut terutama dipengaruhi oleh faktor and adjustments to the Company's human resources structure,
pensiun dan penyesuaian struktur SDM yang berdampak pada which affected employee inflow and outflow dynamics during
dinamika keluar-masuk karyawan selama periode pelaporan. the reporting period. Details of Hexindo's employee turnover
Adapun adalah rincian perputaran karyawan Hexindo dalam 3 over the past three financial years are presented as follows:
(tiga) tahun buku terakhir adalah sebagai berikut:
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Perputaran Karyawan [401-1]
Employee Turnover
Uraian FY2025 FY2024 FY2023 Description
Karyawan pada Awal Tahun Buku 1.949 1.931 1.822 Employees at the Beginning of the Fiscal Year
Karyawan Baru 100 103 183 New Employees
Karyawan Keluar 70 85 74 Employees who Left
Karyawan pada Akhir Tahun Buku 1.979 1.949 1.931 Employees at the End of the Fiscal Year
Tingkat Perputaran Karyawan (%) 3,6 4,4 3,9 Employee Turnover Rate (%)
KEBERAGAMAN DAN KESETARAAN [405-1] [F.18] DIVERSITY AND EQUAL OPPORTUNITY
Perseroan berkomitmen untuk menciptakan lingkungan The Company is committed to fostering an inclusive, fair, and
kerja yang inklusif, adil, dan bebas dari diskriminasi. discrimination-free workplace. In conducting its operations
Dalam menjalankan kegiatan operasional dan membangun and engaging with stakeholders, Hexindo upholds respect for
hubungan dengan para pemangku kepentingan, Hexindo human rights and embraces diversity as an integral part of
menjunjung tinggi penghormatan terhadap HAM serta its corporate culture. This commitment is reflected through
nilai-nilai keberagaman sebagai bagian integral dari budaya internal policies, the implementation of equitable human
kerja. Komitmen ini diwujudkan melalui kebijakan internal, capital management practices, and an open environment that
implementasi sistem manajemen SDM yang setara, serta encourages employee participation and feedback.
keterbukaan terhadap aspirasi karyawan.
Kesetaraan Kesempatan Bekerja [F.18] Equal Employment Opportunity
Hexindo menjamin setiap individu memiliki kesempatan Hexindo ensures that every individual is provided with
yang setara untuk bekerja, berkembang, dan berkontribusi equal opportunities to work, develop, and contribute,
tanpa diskriminasi berdasarkan latar belakang pribadi apa without discrimination based on any personal background.
pun. Dalam seluruh proses rekrutmen, pengangkatan jabatan, Throughout all employment processes—including
pelatihan, pengembangan karier, dan pemberian remunerasi, recruitment, appointments, training, career development, and
Perseroan tidak membedakan individu berdasarkan jenis remuneration—the Company does not differentiate individuals
kelamin, usia, ras, kebangsaan, agama, kepercayaan, atau based on gender, age, race, nationality, religion, beliefs, or
kondisi fisik. physical condition.
Komitmen ini tertuang dalam Peraturan Perusahaan, PKB, This commitment is embedded in the Company's Regulations,
serta Pedoman Perilaku yang menjadi pedoman etika kerja the Collective Labor Agreement (CLA), and the Code of
di seluruh jenjang organisasi. Pasal 8 Ayat 7 PKB secara tegas Conduct, which serve as the ethical framework for employees
mengatur bahwa penerimaan karyawan dilakukan secara across all organizational levels. Article 8 Paragraph 7 of
adil dan bebas diskriminasi berdasarkan jenis kelamin, suku, the Collective Labor Agreement explicitly stipulates that
agama, dan ras. employee recruitment shall be conducted fairly and without
discrimination based on gender, ethnicity, religion, or race.
Selain menjamin kesetaraan, Perseroan juga mendorong In addition to ensuring equal opportunity, the Company actively
partisipasi aktif seluruh karyawan dalam menyampaikan encourages all employees to contribute ideas, suggestions, and
ide, masukan, dan saran yang konstruktif untuk peningkatan constructive feedback to support continuous organizational
kinerja. Manajemen diharapkan turut mendorong kolaborasi improvement. Management is also expected to promote cross-
lintas departemen guna menciptakan budaya kerja yang functional collaboration to cultivate an inclusive, open, and
inklusif, terbuka, dan saling menghargai. mutually respectful workplace culture.
Cerminan dari pelaksanaan prinsip kesetaraan ini dapat dilihat The implementation of these equal opportunity principles is
pada komposisi karyawan Perseroan berdasarkan tingkat reflected in the composition of the Company's workforce by
jabatan, jenis kelamin, dan kelompok usia dalam 3 (tiga) tahun job level, gender, and age group over the past three financial
buku terakhir, sebagai berikut: years, as presented below:
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Komposisi Karyawan berdasarkan Tingkat Jabatan, Jenis Kelamin, dan Kelompok Usia [405-1]
Employee Composition by Position Level, Gender, and Age Group
Jenis Kelamin dan Kelompok Usia
Gender and Age Group
Tingkat Pria Wanita Grand
Jabatan* Male Female %
Total
Position Level*
18- 26- 36- 46- Jumlah 18- 26- 36- 46- Jumlah
>55 >55
25 35 45 55 Total 25 35 45 55 Total
FY2025
Executive-Level 0 0 0 4 1 5 0 0 0 0 0 0 5 0,3
Senior-Level 0 6 50 51 6 113 0 1 2 4 1 8 121 6,1
Mid-Level 0 73 162 70 2 307 0 7 14 11 2 34 341 17,2
Entry-Level 358 640 296 102 1 1.397 11 54 40 10 0 115 1.512 76,4
Jumlah
358 719 508 227 10 1.822 11 62 56 25 3 157 1.979 100,0
Total
FY2024
Executive-Level 0 0 0 4 2 6 0 0 0 0 0 0 6 0,3
Senior-Level 0 5 54 55 9 123 0 0 3 5 0 8 131 6,7
Mid-Level 0 80 163 68 1 312 0 9 11 12 1 33 345 17,7
Entry-Level 358 618 275 102 0 1.353 9 59 37 9 0 114 1.467 75,3
Jumlah
358 703 492 229 12 1.794 9 68 51 26 1 155 1.949 100,0
Total
FY2023
Executive-Level 0 0 0 5 1 6 0 0 0 0 0 0 6 0,3
Senior-Level 0 4 50 55 10 119 0 2 1 5 0 8 127 6,6
Mid-Level 0 0 78 218 2 298 0 10 11 11 0 32 330 17,1
Entry-Level 355 643 267 93 0 1.358 7 62 34 7 0 110 1.468 76,0
Jumlah
355 647 395 371 13 1.781 7 74 46 23 0 150 1.931 100,0
Total
*) Catatan | Note:
Executive-level: Direksi | Board of Directors
Senior-level: Kepala Departemen dan Kepala Divisi | Department Head and Division Head
Mid-level: Kepala Unit dan Kepala Seksi | Unit Head and Section Head
Entry-level: Staf | Staff
Keberagaman Karyawan [202-1, 405-1] Workforce Diversity
Hexindo memandang bahwa keberagaman merupakan Hexindo believes that diversity is a strategic strength that
kekuatan yang memperkaya perspektif organisasi dan enriches organizational perspectives and enhances the
mendukung keunggulan kompetitif. Perseroan menghargai Company's competitive advantage. The Company values
dan menerima perbedaan latar belakang budaya, suku, agama, and embraces differences in cultural background, ethnicity,
jenis kelamin, dan kewarganegaraan sebagai bagian dari religion, gender, and nationality as positive elements that
dinamika positif dalam lingkungan kerja. contribute to a dynamic and inclusive workplace.
Komitmen terhadap keberagaman juga tercermin dalam The Company's commitment to diversity is also reflected in the
komposisi kewarganegaraan karyawan, yang menunjukkan nationality composition of its workforce, demonstrating the
keterlibatan tenaga kerja lokal dan asing dalam mendukung contribution of both local and foreign employees in supporting
pertumbuhan bisnis Hexindo. Rincian komposisi karyawan Hexindo's business growth. The composition of employees by
berdasarkan kewarganegaraan dalam 3 (tiga) tahun buku nationality over the past three financial years is presented as
terakhir adalah sebagai berikut: follows:
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Komposisi Karyawan berdasarkan Kewarganegaraan [405-1]
Employee Composition by Nationality
Uraian FY2025 FY2024 FY2023 Description
Warga Negara Indonesia (Lokal) 1.965 1.936 1.918 Indonesian Citizen (Local)
Warga Negara Asing 14 13 16 Foreign National
Jumlah 1.979 1.949 1.934 Total
Sebagai wujud komitmen terhadap keberagaman dan As part of its commitment to diversity and the empowerment
pemberdayaan tenaga kerja lokal, Perseroan memastikan of the local workforce, the Company ensures the representation
keterwakilan karyawan lokal dalam jajaran manajemen senior, of local employees within its senior management, specifically at
yaitu pada posisi Kepala Divisi yang berada 1 (satu) tingkat the Division Head level, which is one level below the Board of
di bawah Direksi. Adapun proporsi manajemen senior lokal Directors. The proportion of local senior management over the
dalam 3 (tiga) tahun buku terakhir adalah sebagai berikut: past three financial years is presented as follows:
Proporsi Manajemen Senior Lokal Level Kepala Divisi [202-2]
Proportion of Local Senior Management Division Head Level
Satuan
Uraian FY2025 FY2024 FY2023 Description
Unit
Jumlah Manajemen Orang Total Local Senior Management
16 16 16
Senior Lokal (WNI) Persons (Indonesian Citizen)
Jumlah Manajemen Orang
22 21 21 Total Senior Management
Senior Persons
Proporsi Manajemen Proportion of Local Senior
% 72,7 76,2 76,2
Senior Lokal (WNI) Management (Indonesian Citizen)
KESEJAHTERAAN KARYAWAN EMPLOYEE WELFARE
Sebagai bentuk komitmen terhadap terciptanya lingkungan As part of its commitment to fostering a fair and sustainable
kerja yang adil dan berkelanjutan, Perseroan secara konsisten workplace, the Company consistently promotes employee
memperhatikan kesejahteraan karyawan melalui kebijakan welfare through competitive compensation policies, the
upah yang kompetitif, penerapan prinsip kesetaraan dalam application of equitable remuneration principles, the
remunerasi, pemberian tunjangan, kesetaraan remunerasi, provision of employee benefits, equal remuneration practices,
pemenuhan hak cuti karyawan, serta penyediaan program the fulfillment of employee leave entitlements, and the
pensiun. implementation of retirement benefit programs.
Kompensasi Karyawan [2-21, 202-2, 405-2] [F.20] Employee Compensation
Sebagai wujud komitmen terhadap prinsip keadilan, Perseroan As a reflection of its commitment to fairness, the Company
menetapkan upah minimum karyawan di atas Upah Minimum establishes minimum employee wages that exceed the applicable
Provinsi (UMP) yang berlaku di setiap wilayah operasional. Provincial Minimum Wage (UMP) in each of its operational
Penetapan remunerasi dilakukan secara konsisten di seluruh areas. Remuneration is determined consistently across all
unit kerja, dengan mempertimbangkan tingkat remunerasi di business units by taking into account compensation levels
industri sejenis, indikator ekonomi makro, kinerja, kompetensi, within comparable industries, macroeconomic indicators,
dan pengalaman individu, serta faktor eksternal seperti regulasi individual performance, competencies, and experience, as well
ketenagakerjaan, standar industri, upah minimum, kondisi as external factors such as labor regulations, industry standards,
keuangan perusahaan, dan situasi makroekonomi. Adapun minimum wage requirements, the Company's financial
perbandingan antara upah minimum karyawan Perseroan dan condition, and the prevailing macroeconomic environment.
UMP pada tahun buku 2025 adalah sebagai berikut: A comparison between the Company's minimum employee
wages and the applicable Provincial Minimum Wage (UMP)
for the 2025 financial year is presented as follows:
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Perbandingan Upah Minimum Karyawan dengan Upah Minimum Regional [202-1] [F.20]
Comparison of Employee Minimum Wage with Regional Minimum Wage
Wilayah Kerja Upah Minimum Setempat (Rp) Upah Minimum Karyawan (Rp) %
Work Area Local Minimum Wages (Rp) Employee Minimum Wages (Rp)
DKI Jakarta 5.729.876 5.800.000 101,2
Balikpapan 3.856.694 3.860.000 100,1
Dalam pemberian remunerasi, Perseroan juga senantiasa In determining remuneration, the Company consistently
menjunjung tinggi prinsip kesetaraan gender. Hal ini upholds the principle of gender equality. This commitment is
tercermin dalam rasio gaji pokok dan total remunerasi antara reflected in the ratio of basic salaries and total remuneration
karyawan pria dan wanita yang menunjukkan perlakuan yang between male and female employees, demonstrating equal
setara tanpa memandang gender. Adapun rasio gaji pokok dan treatment regardless of gender. The ratio of basic salary and
remunerasi berdasarkan gender selama 3 (tiga) tahun buku total remuneration by gender over the past three financial years
terakhir adalah sebagai berikut: is presented as follows:
Rasio Gaji Pokok dan Remunerasi Pria Dibandingkan Wanita [405-2]
Ratio of Basic Salary and Remuneration of Male to Female
Wanita terhadap Pria Pria terhadap Wanita
Uraian Women against Men Men against Women Description
FY2025 FY2024 FY2023 FY2025 FY2024 FY2023
Kantor Pusat DKI Jakarta 0,85 0,83 0,86 1,17 1,20 1,16 DKI Jakarta Head Office
Kantor Cabang DKI
0,78 1,31 1,20 1,28 0,76 0,83 DKI Jakarta Branch Office
Jakarta
Kantor Cabang
0,77 1,03 0,94 1,30 0,97 1,06 Balikpapan Branch Office
Balikpapan
Selain menjunjung tinggi prinsip kesetaraan gender, Perseroan In addition to upholding the principle of gender equality, the
juga memperhatikan aspek proporsionalitas dalam struktur Company also emphasizes proportionality within its overall
kompensasi secara keseluruhan. Salah satu indikatornya compensation structure. One of the indicators is reflected in the
tercermin dalam rasio antara total remunerasi individu ratio between the remuneration of the highest-paid individual
dengan remunerasi tertinggi dan rata-rata remunerasi seluruh and the average remuneration of all employees (excluding
karyawan (tidak termasuk individu dengan remunerasi the highest-paid individual). In fiscal year 2025, the ratio was
tertinggi). Pada tahun buku 2025, rasio tersebut tercatat recorded at 2.53, representing an increase of approximately
sebesar 2,53, meningkat sekitar 0,4% dibandingkan dengan 0.4% compared to 2.52 in fiscal year 2024. The increase reflects
tahun buku 2024 yang sebesar 2,52. Kenaikan tersebut changes in the Company's remuneration distribution structure
mencerminkan adanya perubahan dalam struktur distribusi during the reporting period.
remunerasi Perseroan selama periode pelaporan.
Dengan demikian, rasio rata-rata remunerasi seluruh Accordingly, the ratio of the average remuneration of all
karyawan (tidak termasuk individu dengan remunerasi employees (excluding the highest-paid individual) to the
tertinggi) terhadap remunerasi individu dengan remunerasi remuneration of the highest-paid individual decreased from
tertinggi mengalami penurunan dari 0,40 pada tahun buku 0.40 in fiscal year 2024 to 0.39 in fiscal year 2025, representing
2024 menjadi 0,39 pada tahun buku 2025, atau turun sebesar a decline of 2.5%. This decrease reflects changes in the
2,5%. Penurunan tersebut mencerminkan adanya perubahan remuneration composition between the average employee
komposisi remunerasi antara rata-rata karyawan dan individu remuneration and the remuneration of the highest-paid
dengan remunerasi tertinggi selama tahun pelaporan. individual during the reporting period.
Perkembangan ini mencerminkan komitmen Perseroan dalam This development demonstrates the Company's commitment
menerapkan prinsip keadilan dan proporsionalitas dalam to implementing the principles of fairness and proportionality
sistem kompensasi, guna menciptakan struktur remunerasi within its compensation system, thereby fostering a
yang adil dan merata. Adapun rincian rasio kompensasi total remuneration structure that is equitable and balanced. Details
2025 Annual Report & Sustainability Report 285 PT Hexindo Adiperkasa Tbk
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
tahunan karyawan Perseroan dalam 3 (tiga) tahun buku of the Company's annual total compensation ratio over the past
terakhir adalah sebagai berikut: three financial years are presented as follows:
Rasio Kompensasi Total Tahunan Karyawan [2-21]
Annual Total Employee Compensation Ratio
Uraian FY2025 FY2024 FY2023 Description
Individu dengan bayaran tertinggi terhadap 2,53 2,52 2,72 The highest-paid individual in relation to all other
seluruh karyawan (tidak termasuk individu employees (excluding the highest-paid individual)
dengan bayaran tertinggi)
Seluruh karyawan (tidak termasuk individu 0,39 0,40 0,37 All other employees (excluding the highest-
dengan bayaran tertinggi) terhadap individu paid individual) in relation to the highest-paid
dengan bayaran tertinggi individual
Tunjangan dan Insentif Karyawan [201-3, 401-2] Employee Benefits and Incentives
Sebagai bagian dari struktur remunerasi yang selaras dengan As part of its remuneration structure, which is designed to
kontribusi dan kebutuhan karyawan, Perseroan memberikan align with employees' contributions and needs, the Company
berbagai tunjangan dan insentif guna meningkatkan provides a comprehensive range of benefits and incentives to
kesejahteraan dan motivasi karyawan. Inisiatif ini bertujuan enhance employee welfare and motivation. These initiatives
untuk mendukung stabilitas finansial serta meningkatkan are intended to support employees' financial well-being while
kualitas hidup karyawan secara menyeluruh. improving their overall quality of life.
Sebagai bagian dari upaya tersebut, Perseroan menyediakan To support this commitment, the Company provides various
beragam tunjangan dan fasilitas tambahan, seperti subsidi employee benefits and additional facilities, including housing
sewa rumah, tunjangan transportasi, bantuan kesehatan, rental subsidies, transportation allowances, healthcare assistance,
bantuan pembelian kacamata, fasilitas makan, tunjangan lokasi, eyewear reimbursement, meal facilities, location allowances,
keanggotaan serikat pekerja, serta program jaminan sosial. labor union membership, and social security programs.
Dalam rangka meningkatkan motivasi dan mempertahankan To further strengthen employee motivation and foster long-
loyalitas karyawan, Hexindo juga memberikan penghargaan term loyalty, Hexindo also offers recognition and incentive
dan insentif guna memupuk semangat, kedisiplinan, dan programs designed to encourage enthusiasm, discipline, and
dedikasi dalam bekerja. Selain insentif bulanan yang dedication in the workplace. In addition to monthly incentives
diberikan berdasarkan pencapaian penjualan, Perseroan juga based on sales performance, the Company provides various
menyediakan bentuk apresiasi lainnya, seperti: forms of employee recognition, including:
• Program beasiswa bagi anak-anak karyawan yang • Scholarship programs for high-achieving employees'
berprestasi, guna mendukung pengembangan potensi, children to support the development of their talents,
kemampuan, dan prestasi mereka secara optimal; dan capabilities, and academic achievements; and
• Penghargaan berupa logam mulia kepada karyawan yang • Long-service awards in the form of precious metals
telah mengabdi selama 10, 15, 20, dan 25 tahun sebagai presented to employees who have completed 10, 15, 20,
bentuk penghormatan atas loyalitas dan dedikasi mereka. and 25 years of service in recognition of their loyalty and
dedication.
Seluruh ketentuan terkait fasilitas, tunjangan, serta bentuk All provisions relating to employee facilities, benefits, and
penghargaan karyawan diatur dalam PKB yang berlaku di recognition programs are governed by the Collective Labor
lingkungan Perseroan. Selain itu, Perseroan juga memberikan Agreement (CLA) applicable within the Company. In addition,
program manfaat pensiun untuk mendukung kesejahteraan the Company provides retirement benefit programs to support
karyawan yang memasuki masa purna tugas, dengan mengacu employees as they transition into retirement, in accordance
pada ketentuan BPJS Ketenagakerjaan. with the provisions of BPJS Ketenagakerjaan.
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Cuti Melahirkan [401-3] Maternity Leave
Sebagai wujud kepedulian terhadap kesejahteraan karyawan, As part of its commitment to employee well-being, particularly
khususnya wanita, Perseroan juga memberikan fasilitas cuti for female employees, the Company provides maternity leave
melahirkan sesuai dengan ketentuan yang berlaku. Pemberian in accordance with applicable laws and regulations. This
hak cuti ini merupakan bagian dari komitmen Perusahaan entitlement reflects the Company's commitment to protecting
dalam melindungi hak-hak wanita serta mendorong terciptanya women's rights while promoting a healthy balance between
keseimbangan antara kehidupan kerja dan keluarga. Adapun employees' professional and family responsibilities. The
karyawan wanita Perseroan yang telah mengambil cuti number of female employees who utilized maternity leave over
melahirkan dalam 3 (tiga) tahun buku terakhir adalah sebagai the past three financial years is presented as follows:
berikut:
Cuti Melahirkan [401-3]
Parental Leave
Uraian FY2025 FY2024 FY2023 Description
Karyawan yang Berhak Mendapat Cuti
100 98 98 Employees that were Entitled to Parental Leave
Melahirkan
Karyawan yang Mengambil Cuti Melahirkan 8 13 8 Employees that took Parental Leave
Karyawan yang Kembali Bekerja pada Periode Employees that Returned to Work in the
8 13 8
Pelaporan Setelah Cuti Melahirkan Berakhir Reporting Period After Parental Leave Ended
Karyawan yang Kembali Bekerja Setelah
Employees that Returned to Work After Parental
Cuti Melahirkan Berakhir, yang Masih
8 13 8 Leave Ended that were Still Employed 12
Dipekerjakan 12 Bulan Setelah Kembali
Months After Their Return to Work
Bekerja
Tingkat Karyawan yang Kembali Bekerja dan
Return to Work and Retention Rates of
Dapat Dipertahankan Setelah Mengambil Cuti 100,0% 100,0% 100,0%
Employees that Took Parental Leave
Melahirkan
PENGEMBANGAN KOMPETENSI SDM [404-1, 404-2] HUMAN CAPITAL COMPETENCY
[F.22] DEVELOPMENT
Sebagai komitmen terhadap pengembangan sumber daya As part of its commitment to sustainable human capital
manusia yang berkelanjutan, Hexindo mengelola Training development, Hexindo operates dedicated Training Centers
Center (TC) yang berlokasi di Jakarta dan Balikpapan. Fasilitas (TC) located in Jakarta and Balikpapan. These facilities serve
ini berperan sebagai pusat pelatihan teknis dan manajerial as centers of excellence for technical and managerial training,
yang dilengkapi dengan peralatan mutakhir serta kurikulum equipped with modern training equipment and competency-
berbasis kompetensi, guna memastikan keselarasan program based curricula to ensure that learning programs remain
pelatihan dengan kebutuhan strategis Perusahaan. aligned with the Company's strategic business needs.
Dalam rangka mendukung rencana suksesi dan pertumbuhan To support succession planning and long-term business
bisnis, Divisi HC secara proaktif melaksanakan Talent Mapping growth, the Human Capital (HC) Division proactively
Program. Program ini bertujuan untuk mengidentifikasi serta implements the Talent Mapping Program. This initiative is
memetakan kompetensi individu yang berpotensi menempati designed to identify and assess employees with the potential
posisi-posisi strategis, khususnya dalam menghadapi to assume strategic positions, particularly in preparation
masa transisi seperti pensiun karyawan kunci. Proses ini for organizational transitions such as the retirement of key
mencakup asesmen komprehensif terhadap karyawan yang personnel. The program includes comprehensive competency
direkomendasikan oleh masing-masing direktorat, disertai assessments of employees nominated by each directorate,
penyusunan Individual Development Plan (IDP) guna followed by the preparation of Individual Development Plans
menjembatani kesenjangan kompetensi yang teridentifikasi. (IDPs) to address identified competency gaps.
Kompetensi yang dibutuhkan diidentifikasi berdasarkan Required competencies are identified based on business
proses bisnis pada bidang teknik, after-sales, dan strategic processes across the engineering, after-sales, and strategic
marketing. Hasil identifikasi ini menjadi dasar pelaksanaan marketing functions. The results of this assessment form
Training Needs Analysis (TNA), yang dilakukan melalui the basis of the Company's Training Needs Analysis (TNA),
kuesioner kepada setiap unit atau user. TNA digunakan untuk which is conducted through questionnaires distributed to each
memetakan kesenjangan kompetensi dan menjadi acuan business unit or user department. The TNA is used to identify
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dalam penyusunan rencana pelatihan selama satu tahun. competency gaps and serves as the primary reference for
Selain itu, TNA juga menjadi dasar dalam penetapan anggaran developing the annual training plan. In addition, it provides
pelatihan agar lebih terarah dan sesuai dengan kebutuhan the basis for determining the annual training budget, ensuring
pengembangan karyawan. that employee development initiatives are targeted and aligned
with organizational requirements.
Hexindo juga menerapkan program pembentukan karakter Hexindo also implements the One Hexindo and Kenkijin Spirit
One Hexindo dan Kenkijin Spirit sebagai upaya strategis untuk character-building programs as strategic initiatives to cultivate
membangun budaya kerja yang proaktif, solutif, dan kolaboratif a proactive, solution-oriented, and collaborative workplace
di seluruh lini organisasi. Nilai-nilai ini diinternalisasikan culture throughout the organization. These core values are
melalui berbagai inisiatif, antara lain: embedded through various initiatives, including:
• Program induksi karyawan baru yang terintegrasi dalam • A new employee induction program integrated into the
platform Learning Management System (LMS); Learning Management System (LMS);
• Pelatihan kepemimpinan berbasis nilai; serta • Values-based leadership development programs; and
• Kampanye perilaku positif di lingkungan kerja. • Positive workplace behavior campaigns.
Implementasi program ini terbukti berkontribusi signifikan The implementation of these initiatives has made a significant
terhadap peningkatan etos kerja, khususnya dalam aspek kerja contribution to strengthening employees' work ethic,
tim dan pelayanan pelanggan, sekaligus menjadi fondasi dalam particularly in the areas of teamwork and customer service
pengembangan budaya Perusahaan yang berkelanjutan. excellence, while also serving as a strong foundation for the
sustainable development of the Company's corporate culture.
Hexindo Academy Learning Management System (LMS)
Sebagai wujud komitmen dalam mengembangkan SDM, Hexindo As part of its commitment to human capital development, Hexindo
secara aktif mendorong setiap karyawan untuk terus meningkatkan actively encourages every employee to continuously enhance
kompetensinya. Untuk mendukung hal tersebut, Hexindo their competencies. To support this objective, the Company has
menghadirkan “Hexindo Academy Learning Management established the Hexindo Academy Learning Management System
System” (LMS), sebuah platform pembelajaran digital yang (LMS), a digital learning platform that offers a wide range of
menyediakan berbagai modul pelatihan dengan berbagai training modules across various competency categories. The
kategori. LMS ini dapat diakses oleh seluruh karyawan secara LMS is accessible online to all employees anytime and anywhere,
online, kapan pun dan di mana pun, sehingga memungkinkan enabling flexible and continuous learning opportunities. Through
proses pembelajaran yang fleksibel dan berkelanjutan. Melalui this platform, employees can participate in training programs
platform ini, karyawan dapat mengikuti pelatihan berdasarkan assigned by the Company or independently enroll in courses based
penugasan dari Perusahaan maupun secara mandiri sesuai minat on their individual interests and professional development needs.
dan kebutuhan pengembangan diri. Terdapat 7 (tujuh) kategori The platform offers seven training categories: Knowing Your
pelatihan yang tersedia, antara lain Knowing Your Organization, Organization, Management & Leadership, Personal Development,
Management & Leadership, Personal Development, Selling Selling Skills, Technical Knowledge, Safety Knowledge, and
Skill, Technical Knowledge, Safety Knowledge, serta Product Product Knowledge, all of which are designed to strengthen both
Knowledge, yang dirancang untuk memperkuat kompetensi technical expertise and leadership capabilities.
teknis maupun kepemimpinan.
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Pengembangan kompetensi karyawan mencakup pelatihan, Employee competency development includes training,
pembinaan (coaching), dan motivasi, yang menjangkau coaching, and motivation programs covering all levels of
seluruh jenjang organisasi mulai dari level manajer, penyelia, the organization, ranging from managers, supervisors, unit
kepala unit, teknisi, staf, hingga karyawan baru. Secara garis heads, technicians, and staff to new employees. In general,
besar, program pelatihan yang diselenggarakan oleh Perseroan the Company's training programs are divided into two main
terbagi menjadi 2 (dua) kategori utama, yaitu pelatihan umum categories, namely general training and specialized training.
dan pelatihan khusus.
Pelatihan umum merupakan program pengembangan General training is an employee competency development
kompetensi karyawan yang diselenggarakan oleh Divisi program organized by the Human Capital Division to
Human Capital untuk memperkuat kapasitas manajerial serta strengthen managerial capabilities and essential skills in order
keterampilan dasar yang esensial guna mendukung efektivitas to support work effectiveness and productivity throughout the
dan produktivitas kerja di seluruh lini organisasi. Program organization. These training programs include:
pelatihan ini meliputi:
1. Pelatihan Manajerial 1. Managerial Training
Hexindo menyelenggarakan 2 (dua) program utama Hexindo organizes 2 (two) main programs as part of its
sebagai bagian dari pelatihan manajerial, yaitu: managerial training, namely:
• Hexindo Middle Management Program (HMMP) • Hexindo Middle Management Program (HMMP)
Pelatihan yang berfokus pada penguatan A training program focused on strengthening
keterampilan presentasi, pemahaman finansial presentation skills, financial knowledge for non-
untuk non-keuangan (Finance for Non-Finance/ financial personnel (Finance for Non-Finance/
FINON), serta kepemimpinan. FINON), and leadership.
• Hexindo Basic Management Program I & II (HBMP • Hexindo Basic Management Program I & II (HBMP
I & II) I & II)
Program HBMP I & II dirancang untuk memperkuat The HBMP I & II program is designed to strengthen
pemahaman peserta terhadap prinsip-prinsip participants' understanding of the basic management
manajemen dasar, yaitu Planning, Organizing, principles of Planning, Organizing, Actuating, and
Actuating, dan Controlling (POAC). Controlling (POAC).
2. Pelatihan Teknis 2. Technical Training
Pelatihan yang berfokus pada peningkatan keterampilan Training focused on improving operational technical
teknis operasional, termasuk pelatihan alat berat dan skills, including heavy equipment training and the latest
teknologi terbaru guna mendukung efisiensi dan technologies to support greater efficiency and effectiveness
efektivitas kerja di lapangan. in field operations.
3. Pelatihan Non-Teknis 3. Non-Technical Training
Mencakup topik yang mendukung soft skills dan This category covers topics that support soft skills and
kepatuhan organisasi, antara lain: organizational compliance, including:
• Pelatihan Keselamatan, Kesehatan Kerja dan • Occupational Health, Safety, and Environment
Lingkungan (K3L) (OHSE) Training
Program ini bertujuan untuk meningkatkan This program aims to enhance employees' awareness
kesadaran dan pemahaman karyawan terhadap and understanding of OHSE practices, reduce
praktik K3L, mengurangi risiko kecelakaan kerja, serta workplace accident risks, and create a sustainable
menciptakan lingkungan kerja yang berkelanjutan. working environment.
• Sertifikasi K3L • OHSE Certification
Hexindo bekerja sama dengan lembaga sertifikasi Hexindo collaborates with accredited certification
terakreditasi untuk memastikan karyawan memiliki institutions to ensure that employees possess
kompetensi dalam penerapan standar K3L. the competencies required to implement OHSE
standards.
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• Pelatihan Komunikasi Efektif • Effective Communication Training
Dikembangkan untuk memperkuat kemampuan Designed to strengthen interpersonal communication,
interpersonal, negosiasi, dan kolaborasi antardivisi, negotiation, and cross-departmental collaboration
sehingga mendukung terciptanya sinergi dan budaya skills, thereby supporting organizational synergy and
kerja yang harmonis. a harmonious working culture.
• Pelatihan Pra-Pensiun • Pre-Retirement Training
Perseroan berkomitmen untuk mendampingi The Company is committed to supporting
karyawan yang memasuki masa persiapan pensiun employees who are approaching retirement (over 50
(usia >50 tahun) melalui program pembekalan years of age) through a comprehensive preparation
yang dirancang secara komprehensif. Program program. The program is delivered through
ini diselenggarakan dalam bentuk workshop yang workshops tailored to individual needs and aligned
disesuaikan dengan kebutuhan individu serta with management policies and directions. It aims
selaras dengan kebijakan dan arahan manajemen. to build self-confidence, maintain motivation and
Tujuan dari pembekalan ini adalah untuk productivity, and prepare employees psychologically
membangun kepercayaan diri, menjaga semangat to enter retirement in a calm, healthy, and happy
dan produktivitas, serta mempersiapkan karyawan manner.
secara psikologis agar dapat menjalani masa pensiun
dengan tenang, sehat, dan Bahagia.
• Sosialisasi Kepatuhan dan Regulasi (bagi Kepala • Compliance and Regulatory Socialization (for
Divisi) Division Heads)
Kegiatan ini bertujuan untuk memastikan para This program is intended to ensure that division
pimpinan divisi memahami tanggung jawab heads understand their compliance responsibilities,
kepatuhan, termasuk aspek hukum, etika bisnis, dan including legal, business ethics, and Good Corporate
GCG, sehingga dapat mengimplementasikannya Governance (GCG) aspects, enabling them to
dalam pengambilan keputusan strategis. implement these principles in strategic decision-
making.
4. Pelatihan Khusus Penjualan 4. Specialized Sales Training
Untuk mendukung kinerja tim penjualan, Hexindo juga To support the performance of its sales team, Hexindo
memberikan pelatihan selling skills bagi pimpinan cabang also provides selling skills training for branch managers
dan tenaga penjual. and sales personnel.
5. Pelatihan Unit Kerja 5. Departmental Training
Pelatihan tambahan yang diselenggarakan secara Additional training programs are independently
independen oleh masing-masing departemen, sesuai organized by each department according to the specific
kebutuhan spesifik di kantor pusat, cabang, maupun needs of the Head Office, branch offices, and project sites.
lokasi proyek.
Sepanjang tahun buku 2025, Divisi Human Capital telah Throughout the 2025 financial year, the Human Capital
melaksanakan berbagai program pengembangan kompetensi Division conducted various competency development
melalui penyelenggaraan 84 subjek pelatihan, yang terdiri programs covering 84 training subjects through both in-house
dari pelatihan in-house maupun out-house, baik secara online and out-house training, delivered either online or offline. Of
maupun offline. Dari total pelatihan tersebut, 33 kegiatan the total training activities, 33 were conducted in-house, while
diselenggarakan secara in-house, sementara 51 kegiatan the remaining 51 were organized in collaboration with external
lainnya dilaksanakan melalui kerja sama dengan mitra partners (out-house). To support these training activities, the
eksternal (out-house). Untuk mendukung seluruh kegiatan Company allocated a training budget of Rp3,930,550,571.
pelatihan tersebut, Perusahaan mengalokasikan anggaran
pelatihan sebesar Rp3.930.550.571.
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Secara keseluruhan, program pelatihan ini diikuti oleh 574 Overall, these training programs were attended by 574
karyawan, yang terdiri dari 515 peserta pria dan 59 peserta employees, consisting of 515 male participants and 59 female
wanita, dengan total 12.536 jam pelatihan yang tercatat. participants, with a total of 12,536 training hours recorded. A
Adapun rekapitulasi jumlah peserta dan total jam pelatihan summary of the number of participants and total employee
karyawan dalam 3 (tiga) tahun buku terakhir adalah sebagai training hours over the past 3 (three) financial years is
berikut: presented as follows:
Jumlah Peserta dan Jam Pelatihan Karyawan [404-1] [F.22]
Number of Participants and Employee Training Hours
FY2025 FY2024 FY2023
Uraian Pria Wanita Jumlah Pria Wanita Jumlah Pria Wanita Jumlah Description
Male Female Total Male Female Total Male Female Total
Training
Peserta Pelatihan
515 59 574 1.042 49 1.091 1.144 104 1.248 Participants
(Orang)
(People)
Training Hours
Jam Pelatihan (Jam) 11.328 1.208 12.536 14.806 708 15.514 15.501 1.164 16.665
(Hours)
Rata-Rata Jam Average Training
22,0 20,5 21,8 14,2 14,4 14,2 13,5 11,2 13,4
Pelatihan (Jam) Hours (Hours)
Pelatihan Khusus untuk Teknisi Alat Berat
Special Training for Heavy Equipment Technicians
Selain program pelatihan umum yang dikelola oleh HC, Perseroan juga menyelenggarakan program pelatihan khusus teknisi alat
berat yang dikelola oleh Divisi Product Support. Pelatihan ini dilaksanakan di 2 (dua) Training Center (TC) yang berlokasi di Jakarta
dan Balikpapan. Pelatihan ini ditujukan baik untuk lulusan baru SMK dalam program Basic Technical Skill yang dipersiapkan
menjadi fresh technician, maupun teknisi berpengalaman yang ditugaskan untuk menangani produk-produk baru. Dengan
dukungan fasilitas workshop dan metode pembelajaran hybrid (offline dan online melalui Learning Management System/ LMS),
teknisi dapat mengakses materi pelatihan dari mana saja, termasuk dari lokasi proyek terpencil.
In addition to the general training programs managed by the Human Capital (HC) department, the Company also conducts specialized
training programs for heavy equipment technicians, organized by the Product Support Division. These training programs are held at two
Training Centers (TC) located in Jakarta and Balikpapan. The programs are designed for both fresh vocational high school graduates through
the Basic Technical Skill program, preparing them to become entry-level technicians, and experienced technicians assigned to handle new
products. Supported by workshop facilities and a hybrid learning approach (offline and online via the Learning Management System/LMS),
technicians are able to access training materials from anywhere,
56 14.763 1.142 Rp 2.009.741.500
Topik Pelatihan Peserta Pelatihan Biaya Pelatihan Teknis
Jam Pelatihan Technical Training Cost
Training Subjects Training Hours Training Participants
Evaluasi Kinerja dan Pengembangan Karier [404-3] Performance Evaluation and Career Development
Sebagai bagian dari sistem manajemen kinerja terpadu, As part of its integrated performance management system,
Perseroan secara berkala melaksanakan evaluasi kinerja the Company conducts periodic employee performance
karyawan guna mendorong pencapaian individu sekaligus evaluations to encourage individual achievement while
mendukung pengembangan karier jangka panjang. Proses supporting long-term career development. The evaluation
ini bertujuan untuk menilai tingkat pencapaian karyawan process is intended to assess employees' achievement of
terhadap target dan Key Performance Indicators (KPI) yang predetermined targets and Key Performance Indicators (KPIs),
telah ditetapkan, serta mempertimbangkan baik hasil maupun taking into account both work outcomes and work processes
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proses kerja melalui pemantauan kinerja yang dilakukan oleh through performance monitoring conducted by Division
Kepala Divisi selama 1 (satu) tahun penuh. Heads throughout the financial year.
Penilaian kinerja dimulai sebelum tahun buku berjalan, The performance evaluation process begins before the start
dengan tahap awal berupa pengisian format evaluasi atas target of each financial year with the completion of performance
yang harus dicapai oleh setiap karyawan, termasuk Kepala evaluation forms outlining the targets to be achieved by
Divisi. Target-target tersebut ditetapkan berdasarkan program each employee, including Division Heads. These targets are
kerja yang telah disepakati antara atasan dan staf, dengan established based on work programs agreed upon between
mengacu pada target penjualan serta target umum Perseroan. supervisors and employees, with reference to the Company's
Menjelang akhir tahun buku, dilakukan evaluasi menyeluruh sales targets and overall corporate objectives. Toward the end
atas pencapaian target setiap karyawan. of the financial year, a comprehensive evaluation is conducted
to assess each employee's achievement against these targets.
Hasil evaluasi menjadi dasar penting dalam pengambilan The evaluation results serve as an important basis for
keputusan terkait pengembangan karier, termasuk promosi career development decisions, including promotions,
jabatan, penyesuaian remunerasi, serta identifikasi kebutuhan remuneration adjustments, and the identification of training
pelatihan. Penetapan remunerasi juga disesuaikan dengan needs. Remuneration determination is also aligned with the
capaian keuntungan Perusahaan pada tahun buku berjalan. Company's profit performance during the relevant financial
Selain itu, evaluasi kinerja digunakan sebagai acuan dalam year. In addition, performance evaluation outcomes are used
kebijakan rotasi, terminasi, serta pemberian apresiasi as a reference for employee rotation, termination decisions,
seperti bonus dan insentif, yang pada akhirnya mendukung and the granting of rewards such as bonuses and incentives,
perencanaan strategis pengembangan organisasi. ultimately supporting the Company's strategic organizational
development planning.
Di sisi lain, evaluasi kinerja juga menjadi dasar pertimbangan Furthermore, performance evaluations also serve as a basis
dalam pengangkatan karyawan kontrak menjadi karyawan for considering the appointment of contract employees as
tetap, sebagaimana diatur dalam Pasal 10 Ayat 6 PKB. permanent employees, as stipulated in Article 10 Paragraph 6 of
Ketentuan ini menegaskan komitmen Perseroan dalam the Collective Labor Agreement (CLA). This provision reflects
menciptakan peluang karier yang berkelanjutan secara objektif the Company's commitment to providing sustainable career
dan transparan berdasarkan pencapaian kinerja yang terukur. opportunities through an objective and transparent process
Sebagai bentuk komitmen dalam pengembangan SDM, based on measurable performance achievements. As part of its
Perseroan telah mengembangkan sistem manajemen karier commitment to human capital development, the Company has
yang dirancang untuk memberikan ruang bagi setiap karyawan established a career management system designed to provide
dalam mengembangkan potensi diri dan merencanakan employees with opportunities to develop their potential and plan
jenjang karier yang sejalan dengan kompetensinya. Perseroan career progression in line with their competencies. The Company
memberikan kesempatan yang setara dan terbuka kepada provides equal and open opportunities for all employees to
seluruh karyawan untuk mencapai jenjang tertinggi dalam advance to the highest levels within the organizational structure,
struktur organisasi, termasuk hingga posisi Direksi, sesuai including positions on the Board of Directors, based on their
dengan kapabilitas dan kontribusi masing-masing. respective capabilities and contributions.
Sepanjang tahun buku 2025, seluruh (100%) karyawan Throughout the 2025 financial year, all (100%) of the Company's
Perseroan telah menjalani proses evaluasi kinerja berbasis KPI. employees underwent KPI-based performance evaluations.
MANAJEMEN K3 OCCUPATIONAL HEALTH AND SAFETY (OHS)
MANAGEMENT
Sebagai dasar penerapan SMK3 dan ISO 45001:2018, As the foundation for implementing the Occupational Health
Hexindo menetapkan Kebijakan QSHE (Revisi 4, 3 Mei and Safety Management System (SMK3) and ISO 45001:2018,
2024) yang mencakup komitmen terhadap kualitas, K3L, Hexindo has established the QSHE Policy (Revision 4, dated
dan lingkungan. Kebijakan ini dikomunikasikan ke seluruh 3 May 2024), which embodies the Company's commitment
karyawan serta tersedia untuk pihak eksternal, dengan prinsip to quality, occupational health, safety, and the environment.
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“Health and Safety Comes First” dan kampanye “Safety is My This policy has been communicated to all employees and is
Responsibility”. Adapun isi dari Kebijakan QSHE tersebut also made available to external stakeholders. It is guided by the
memuat 9 (sembilan) poin utama berikut: principles of "Health and Safety Comes First" and the "Safety is
My Responsibility" campaign. The QSHE Policy comprises the
following 9 (nine) key principles:
Poin-Poin Utama Kebijakan QSHE
Key Points of the QSHE Policy
Kebijakan QSHE
No. QSHE Policy
1 Memberikan pelayanan untuk kepuasan pelanggan sesuai persyaratan yang berlaku.
Providing services for customer satisfaction in accordance with applicable requirements.
2 Memenuhi kewajiban kepatuhan peraturan perundang-undangan Pemerintah RI dan peraturan lain yang berlaku.
Complying obligations with Indonesian Government laws and regulations and other applicable regulations.
3 Menciptakan kegiatan operasional yang aman, efisien, dan produktif, mencegah terjadinya kecelakaan kerja, kejadian berbahaya, penyakit
akibat kerja, dan kejadian akibat penyakit tenaga kerja, serta kerusakan aset, dengan mengutamakan kualitas, keselamatan dan kesehatan kerja,
keselamatan operasi, dan lingkungan hidup (QSHE).
Creating safe, efficient and productive operational activities, preventing work accidents, dangerous incidents, work-related diseases and incidents resulting
from worker illnesses, as well as damage to assets, by prioritizing quality, work safety and health, operational safety and the environment (QSHE).
4 Melakukan perlindungan terhadap lingkungan, mengeliminasi bahaya dan menurunkan risiko keselamatan dan kesehatan kerja, keselamatan
operasi, dan lingkungan hidup.
Protecting the environment, eliminate dangers and reduce risks to occupational safety and health, operational safety and the environment.
5 Mengidentifikasi, mengevaluasi, serta menilai semua ketidaksesuaian, aspek dan potensi ancaman QSHE.
Identifying, evaluating, and examining all QSHE nonconformities, aspects and potential threats.
6 Melaksanakan pengelolaan dan pemantauan berkala terhadap QSHE.
Carrying out regular management and monitoring of QSHE.
7 Melakukan perbaikan terus-menerus terhadap sistem dan kinerja QSHE.
Carrying out continuous improvements to the QSHE system and performance.
8 Meningkatkan kompetensi sumber daya manusia, sarana, prasarana, instalasi, dan peralatan berdasarkan persyaratan, kebutuhan, dan teknologi.
Improving the competency of human capitals, facilities, infrastructure, installations and equipment based on requirements, needs and technology.
9 Menerapkan partisipasi, konsultasi, dan keterlibatan pekerja serta perwakilan pekerja berkaitan dengan QSHE.
Implementing participation, consultation and involvement of workers and worker representatives in relation to QSHE.
Lingkungan Bekerja yang Layak dan Aman [F.21] Decent and Safe Working Environment
Perseroan berkomitmen untuk menciptakan lingkungan kerja The Company is committed to providing a safe, healthy, and
yang aman, sehat, dan layak bagi seluruh pekerja. Komitmen decent working environment for all workers. This commitment
ini dituangkan dalam Kebijakan QSHE serta penerapan is reflected in the QSHE Policy and the implementation of the
SMK3 dan standar ISO 45001:2018, yang dilaksanakan secara Occupational Health and Safety Management System (SMK3)
konsisten di seluruh unit operasional. Selain kebijakan formal, and ISO 45001:2018, which are consistently applied across all
Hexindo juga memperkuat komitmennya melalui Code of operational units. In addition to these formal policies, Hexindo
Conduct, yang mewajibkan seluruh pekerja untuk mematuhi reinforces its commitment through its Code of Conduct,
ketentuan terkait kualitas, keselamatan, kesehatan kerja, dan which requires all workers to comply with provisions relating
lingkungan. Pekerja didorong untuk melaporkan potensi to quality, occupational health and safety, and environmental
masalah QSHE, mencegah kecelakaan dan pencemaran, serta protection. Employees are encouraged to report potential
menjaga keselamatan diri sendiri dan orang lain. Dengan QSHE issues, prevent workplace accidents and environmental
dasar kebijakan dan pedoman perilaku tersebut, perusahaan pollution, and safeguard both their own safety and that of
memastikan terciptanya lingkungan kerja yang aman, sehat, others. Through these policies and codes of conduct, the
dan sesuai standar yang berlaku bagi seluruh pekerja. Company ensures a safe, healthy, and standards-compliant
working environment for all workers.
Sistem Manajemen Kesehatan dan Keselamatan Kerja Occupational Health and Safety Management System
(SMK3) [403-1, 403-8] [F.21] (SMK3)
Perseroan telah menerapkan Sistem Manajemen Kesehatan The Company has implemented an Occupational Health
dan Keselamatan Kerja (SMK3) sesuai dengan ketentuan and Safety Management System (SMK3) in accordance with
peraturan perundang undangan yang berlaku, antara lain: applicable laws and regulations, including:
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
1. UU No. 1 Tahun 1970 tentang Keselamatan Kerja; 1. Law No. 1 of 1970 concerning Occupational Safety;
2. Permenaker No. 04/MEN/1987 tentang Panitia Pembina 2. Minister of Manpower Regulation No. 04/MEN/1987
Keselamatan dan Kesehatan Kerja (P2K3) serta Tata Cara concerning the Occupational Health and Safety
Penunjukkan Ahli Keselamatan Kerja; serta Committee (P2K3) and Procedures for the Appointment
of Occupational Safety Experts; and
3. PP No. 50 Tahun 2012 tentang Penerapan Sistem 3. Government Regulation No. 50 of 2012 concerning the
Manajemen Kesehatan dan Keselamatan Kerja (SMK3). Implementation of the Occupational Health and Safety
Management System (SMK3).
Selain itu, Hexindo juga mengadopsi standar ISO 45001:2018 In addition, Hexindo has adopted the independently certified
yang telah terakreditasi secara independen. Penerapan standar ISO 45001:2018 standard. The implementation of this standard
ini mencakup program pencegahan kecelakaan kerja, identifikasi covers workplace accident prevention programs, hazard
bahaya, pengendalian risiko, pelaksanaan inspeksi, audit berkala, identification, risk control, inspections, periodic audits, and
serta pemenuhan sertifikasi kompetensi bagi tenaga kerja. competency certification for employees. The scope of ISO
Ruang lingkup penerapan ISO 45001:2018 mencakup aktivitas 45001:2018 certification includes heavy equipment sales
penjualan dan distribusi alat berat serta jasa pertambangan yang and distribution, mining services, the Head Office, Jakarta
dilakukan di Kantor Pusat, Cabang Jakarta, Cabang Balikpapan, Branch, Balikpapan Branch, Product Support unit, and the
unit Product Support, dan fasilitas Remanufaktur di Balikpapan. Remanufacturing facility in Balikpapan.
Di samping itu Perseroan juga telah memperoleh Sertifikasi Furthermore, the Company has obtained SMK3 certification
SMK3 dari Kemnaker, yang secara khusus mencakup kegiatan from the Ministry of Manpower, specifically covering the sales
penjualan alat berat merek Hitachi dan Bell, penyediaan of Hitachi and Bell heavy equipment, spare parts supply, repair
suku cadang, layanan perbaikan, serta pelaksanaan kontrak services, and Full Maintenance Contract operations conducted
pemeliharaan penuh yang beroperasi di Wilayah Kerja Kantor at the Head Office and Balikpapan Office Coverage.
Pusat dan Kantor Balikpapan.
Seluruh tenaga kerja yang berada dalam ruang lingkup lokasi All workers within the scope of ISO 45001:2018 and the
dan aktivitas yang tercakup dalam ISO 45001:2018 dan SMK3 Ministry of Manpower's SMK3 certification have been fully
Kemnaker telah sepenuhnya terintegrasi ke dalam sistem ini, integrated into the system, covering 100% of both employees
yang mencakup 100% pekerja, baik karyawan maupun bukan and non-employees. In addition, Hexindo ensures that all
karyawan. Selain itu, Hexindo juga memastikan bahwa seluruh locations covered by these standards undergo internal and
lokasi yang termasuk dalam cakupan kedua standar tersebut external audits, including certification by an independent
telah menjalani proses audit internal dan eksternal, termasuk certification body for ISO 45001:2018 and by the Ministry of
sertifikasi oleh lembaga independen untuk ISO 45001:2018 Manpower for SMK3.
dan oleh Kementerian Ketenagakerjaan untuk SMK3.
Adapun pekerja, aktivitas, atau lokasi di luar cakupan ISO Workers, activities, or locations outside the scope of ISO
45001:2018 dan SMK3 Kemnaker belum termasuk dalam 45001:2018 and the Ministry of Manpower's SMK3 certification
penerapan sistem ini, sejalan dengan prioritas Perusahaan are currently not included in the system, in line with the
yang berfokus pada lokasi dengan tingkat risiko keselamatan Company's priority of focusing on locations with higher
dan kesehatan kerja yang lebih tinggi sebagai pusat kegiatan occupational health and safety risks that serve as its primary
bisnis utama. business operations.
Partisipasi, Konsultasi, dan Komunikasi Pekerja Worker Participation, Consultation, and
tentang K3 [403-4] Communication on Occupational Health and Safety
Dalam rangka memastikan keterlibatan pekerja dalam To ensure active worker participation in occupational health and
implementasi K3, Perseroan telah membentuk sistem safety implementation, the Company has established a system
yang mendukung partisipasi aktif melalui Panitia Pembina that promotes employee involvement through the Occupational
Keselamatan dan Kesehatan Kerja (P2K3) sebagai forum resmi Health and Safety Committee (P2K3), which serves as the formal
yang menjembatani kolaborasi antara manajemen dan karyawan. platform for collaboration between management and employees.
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P2K3 berfungsi sebagai wadah strategis bagi keterlibatan P2K3 functions as a strategic forum that enables active worker
aktif pekerja dalam pengambilan keputusan terkait K3, mulai participation in occupational health and safety decision-
dari proses penyusunan kebijakan hingga evaluasi program. making, from policy formulation to program evaluation.
Komite ini terdiri dari perwakilan manajemen dan serikat The committee consists of representatives from management
pekerja, dengan struktur organisasi yang menetapkan Presiden and the labor union, with the President Director serving as
Direktur sebagai Ketua dan Kepala Departemen QSHE sebagai Chairperson and the Head of the QSHE Department serving
Sekretaris. Rapat P2K3 dilaksanakan secara setiap tiga bulan, as Secretary. P2K3 meetings are held quarterly to ensure
untuk memastikan kesinambungan dialog dan pengambilan continuous dialogue and consensus-based decision-making.
keputusan berbasis konsensus.
Dalam pelaksanaannya, P2K3 memiliki kewenangan untuk In carrying out its responsibilities, P2K3 has the authority to
memberikan rekomendasi kebijakan K3 yang bersifat provide binding recommendations on occupational health
mengikat. Selanjutnya, Departemen QSHE bertanggung jawab and safety policies. The QSHE Department is responsible for
atas implementasi teknis dari hasil konsultasi tersebut, yang implementing these recommendations through 3 (three) main
dijalankan melalui 3 (tiga) seksi utama: sections:
1. QSHE Management System, Bertugas mengidentifikasi 1. QSHE Management System, responsible for identifying
risiko K3L, menyusun prosedur, dan melakukan audit OHSE risks, developing procedures, and conducting
sistem. system audits.
2. SHE Operational, Melaksanakan inspeksi lapangan, 2. SHE Operational, responsible for conducting field
mengevaluasi regulasi, dan mengawasi pekerjaan berisiko inspections, evaluating regulatory compliance, and
tinggi. supervising high-risk activities.
3. Branch Support, Memantau kepatuhan terhadap K3L 3. Branch Support, responsible for monitoring OHSE
di seluruh cabang serta melakukan investigasi terhadap compliance across all branches and investigating incidents.
insiden.
Sebagai bagian dari sistem keterbukaan dan inklusivitas, As part of its commitment to openness and inclusiveness,
karyawan yang bukan anggota P2K3 dan pekerja outsourcing employees who are not members of P2K3 and outsourced
dapat menyampaikan laporan atau masukan secara langsung workers may submit reports or suggestions directly to the
kepada Departemen QSHE. QSHE Department.
Sistem komunikasi K3 yang dibangun mengedepankan The Company's occupational health and safety communication
efektivitas dan jangkauan luas, dengan memanfaatkan berbagai system emphasizes effectiveness and broad outreach by utilizing
media seperti papan pengumuman, spanduk informasi, various communication channels, including notice boards,
portal internal, serta kanal digital termasuk webinar dan sesi banners, the internal portal, webinars, and interactive online
interaktif daring. Departemen QSHE secara aktif menginisiasi sessions. The QSHE Department actively organizes awareness
program sosialisasi, identifikasi risiko, penyusunan prosedur, programs, hazard identification, procedure development, and
serta pelatihan yang dirancang berdasarkan hasil evaluasi training based on recommendations generated through P2K3
kebutuhan dari forum P2K3. forums.
Untuk memastikan konsistensi implementasi di seluruh lini To ensure consistent implementation throughout the
organisasi, dilakukan pemantauan lapangan melalui inspeksi organization, field monitoring is conducted through routine
rutin oleh tim QSHE bersama perwakilan pekerja. Proses ini inspections carried out jointly by the QSHE team and employee
sekaligus memperkuat konektivitas antara kebijakan pusat representatives. This process strengthens alignment between
dan pelaksanaan di unit-unit operasional melalui jaringan corporate policies and implementation across operational
P2K3 di tingkat cabang. Evaluasi sistem dijalankan secara units through the branch-level P2K3 network. System
berkala melalui audit lapangan, analisis insiden, serta tinjauan evaluations are conducted periodically through field audits,
efektivitas program, yang membentuk siklus perbaikan incident analyses, and program effectiveness reviews, creating
berkelanjutan dengan partisipasi aktif seluruh pekerja. a continuous improvement cycle supported by active employee
participation.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Risiko, Pencegahan, dan Penanganan Insiden K3 [403-2, Occupational Health and Safety Risks, Prevention,
403-7] [E.3, F.21]
and Incident Management
Proses identifikasi bahaya terkait aspek K3 di lingkungan Hazard identification relating to occupational health and safety
Perseroan dilakukan secara rutin melalui Hazard Identification is conducted regularly through the Hazard Identification, Risk
Risk Assessment and Determining Control (HIRADC) form Assessment, and Determining Control (HIRADC) process,
yang mencakup bahaya fisika, kimia, biologi, dan ergonomi, covering physical, chemical, biological, and ergonomic hazards,
dengan pembaruan tahunan. Hierarki pengendalian dimulai with annual updates. Risk control follows the hierarchy of
dari eliminasi, substitusi, engineering control, administrative controls, beginning with elimination, substitution, engineering
control, hingga penyediaan Alat Pelindung Diri (APD). controls, administrative controls, and finally the provision of
personal protective equipment (PPE).
Sebagai bentuk komitmen terhadap keselamatan kerja, As part of its commitment to workplace safety, the Company
Perseroan menyediakan alat kerja, pakaian kerja, dan APD provides work equipment, work clothing, and PPE appropriate
yang disesuaikan dengan jabatan dan lokasi kerja masing- to employees' respective positions and work locations. All
masing. Seluruh perlengkapan tersebut diperiksa secara equipment is periodically inspected by the QSHE Department
berkala oleh Departemen QSHE guna memastikan kelayakan to ensure its adequacy and effectiveness.
dan efektivitasnya.
Untuk menjamin kualitas pelaksanaan HIRADC, audit To ensure the quality of HIRADC implementation, internal
internal dilakukan oleh Departemen QSHE, yang seluruh audits are conducted by the QSHE Department, whose audit
tim pelaksananya memiliki kompetensi di bidang K3. Hasil personnel possess occupational health and safety competencies.
identifikasi bahaya ini kemudian dimanfaatkan secara The results of hazard identification are systematically used to
sistematis untuk memperbarui prosedur kerja, menyusun update work procedures, develop specialized training programs,
program pelatihan khusus, serta meningkatkan desain fasilitas improve workplace design, and support management reviews
kerja. Selain itu, hasil tersebut juga menjadi bahan evaluasi of the SMK3 implementation under ISO 45001:2018.
dalam tinjauan manajemen terhadap implementasi SMK3
berdasarkan standar ISO 45001:2018.
Selain itu, Perusahaan juga menyediakan saluran Whistleblowing The Company also provides a Whistleblowing System (WBS)
System (WBS) sebagai sarana pelaporan bahaya terkait aspek K3 as a reporting channel for workplace occupational health and
di lingkungan kerja. Mekanisme anti-pembalasan diatur dalam safety hazards. Anti-retaliation provisions are stipulated in
SK Direksi No. 072/SK-DIR/2016 tentang Pedoman Pelaporan Board of Directors Decree No. 072/SK-DIR/2016 concerning
Whistleblowing System serta PKB, di mana pelaku intimidasi the Whistleblowing System Guidelines and the Collective
dapat dikenai sanksi hingga pemutusan hubungan kerja. Selain Labor Agreement (CLA), under which intimidation or
itu, Hexindo juga menerapkan kebijakan untuk meninggalkan retaliation may result in disciplinary sanctions up to
pekerjaan situasi berbahaya yang memungkinkan pekerja termination of employment. Hexindo also applies a "stop work"
menghentikan aktivitas jika menemukan kondisi berbahaya, policy that allows employees to cease work upon identifying
setelah melapor ke atasan. Proses verifikasi akan ditangani oleh hazardous conditions after reporting them to their supervisors.
P2K3 dan Departemen QSHE, dengan jaminan perlindungan Verification is subsequently handled by P2K3 and the QSHE
penuh melalui prosedur WBS yang dikelola oleh Divisi Audit Department, while full whistleblower protection is provided
Internal. through the WBS managed by the Internal Audit Division.
Pada tahun buku 2025, fokus program diarahkan pada During the 2025 financial year, the program focused on
penguatan partisipasi pekerja, keterbukaan komunikasi, dan strengthening employee participation, open communication,
kepemimpinan keselamatan di tingkat cabang, melengkapi and safety leadership at the branch level, building upon the
program penguatan aturan dan kompetensi teknis yang telah initiatives to strengthen safety rules and technical competencies
berjalan pada periode sebelumnya. Berikut adalah beberapa implemented in the previous reporting period. The following
inisiatif utama yang telah diterapkan: are some of the key initiatives implemented:
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1. Safety Friend Zone sebagai wadah komunikasi terbuka 1. Safety Friend Zone, an open communication platform for
bagi pekerja operasional untuk menyampaikan kendala operational employees to raise work-related issues, on-
kerja, kekhawatiran di lapangan, serta potensi risiko site concerns, and potential safety hazards that have not
keselamatan yang belum teridentifikasi. yet been identified.
2. We Care Movement sebagai gerakan internal untuk 2. We Care Movement, an internal initiative to promote
meningkatkan kepedulian antarpekerja terhadap greater care among employees for their own safety and
keselamatan diri sendiri maupun rekan kerja. the safety of their colleagues.
3. Safety Townhall yang melibatkan manajemen dan pekerja 3. Safety Townhall, bringing together management and
sebagai forum evaluasi keselamatan, pembelajaran employees as a forum for safety performance reviews,
insiden, dan penguatan komitmen budaya K3. incident learning, and reinforcing commitment to the
occupational health and safety (OHS) culture.
4. Digital interactive safety guidance yang merangkum 4. Digital Interactive Safety Guidance, providing a
regulasi, standar, dan panduan keselamatan kerja sebagai compilation of regulations, standards, and occupational
media pembelajaran yang lebih mudah diakses pekerja. safety guidelines as an easily accessible learning resource
for employees.
5. Wake Up Call berupa sharing kasus kecelakaan dan lesson 5. Wake Up Call, featuring accident case sharing and lessons
learned untuk meningkatkan awareness serta mencegah learned to enhance safety awareness and prevent similar
kejadian serupa terulang kembali. incidents from recurring.
6. Mental Health Webinar bersama psikolog dan terapis 6. Mental Health Webinar, conducted with professional
profesional dengan tema komunikasi lintas generasi di psychologists and therapists on the theme of cross-
lingkungan kerja. generational communication in the workplace.
7. Branch Leader Safety Awareness Program untuk 7. Branch Leader Safety Awareness Program, aimed at
meningkatkan keterlibatan pimpinan cabang dalam strengthening branch leaders' involvement in monitoring
pengawasan perilaku berkendara pekerja melalui employees' driving behavior through the use of Vehicle
pemanfaatan Vehicle Tracking (VT). Tracking (VT).
8. Safety Campaign Program yang berkolaborasi dengan 8. Safety Campaign Program, conducted in collaboration
pihak Kepolisian untuk memperkuat budaya keselamatan with the Police to strengthen a culture of responsible
berkendara yang bertanggung jawab baik di lingkungan driving both in the workplace and the wider community.
kerja maupun masyarakat.
9. Kegiatan Bulan K3 Nasional seperti Safety Voice Notes 9. National OHS Month activities, including the Safety Voice
Battle, Safety Champion Quiz, kampanye keselamatan, Notes Battle, Safety Champion Quiz, safety campaigns,
dan Fun Run guna membangun budaya keselamatan yang and a Fun Run, aimed at fostering a more participatory
lebih partisipatif dan berkelanjutan. and sustainable safety culture.
Selain inisiatif tersebut, Perseroan juga terus memperkuat In addition to these initiatives, the Company continues to
pelaksanaan program-program rutin sebagai pilar utama strengthen the implementation of routine programs as the
dalam sistem manajemen K3, antara lain: main pillars of its Occupational Health and Safety (OHS)
management system, including the following:
1. Inovasi Teknologi dan Solusi Digital untuk Keselamatan 1. Technology Innovation and Digital Solutions for Safety
• Pemasangan Vehicle Telematic (VT Program) • Implementation of Vehicle Telematics (VT Program)
Mengintegrasikan teknologi pemantauan perilaku Integrating driver behavior monitoring technology
pengemudi pada kendaraan operasional guna into operational vehicles to enhance driving safety
meningkatkan keselamatan berkendara secara real- through real-time monitoring.
time.
• Pengembangan Chatbot pada QSHE Call Center • Development of the QSHE Call Center Chatbot
Menyediakan layanan informasi K3L yang cepat, Providing fast, efficient, and integrated Occupational
efisien, dan terintegrasi melalui kanal digital bagi Health, Safety, and Environment (HSE) information
seluruh karyawan. services through digital channels for all employees.
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Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
• Pelatihan Berbasis Teknologi • Technology-Based Training
Meningkatkan efektivitas pelatihan K3 melalui Enhancing the effectiveness of OHS training through
platform Hexindo Academy dan penggunaan the Hexindo Academy platform and the use of
perangkat Virtual Reality sebagai media Virtual Reality devices as interactive learning media.
pembelajaran interaktif.
• Monitoring Lisensi K3 • OHS License Monitoring
Sistem pemantauan terpadu untuk memastikan Implementing an integrated monitoring system to
seluruh sertifikasi K3 tetap aktif dan sesuai dengan ensure that all OHS certifications remain valid and
regulasi yang berlaku. comply with applicable regulations.
2. Penguatan Sinergi dan Kolaborasi untuk Keselamatan dan 2. Strengthening Synergy and Collaboration for Safety and
Lingkungan the Environment
• Program Nasional Duta K3L • National HSE Ambassador Program
Inisiatif penguatan komunikasi dan pengawasan An initiative to strengthen communication and
antara kantor pusat dan cabang guna memastikan supervision between the Head Office and branch
pelaksanaan K3L secara konsisten di seluruh wilayah offices to ensure the consistent implementation of
operasional. HSE practices across all operational areas.
• Keterlibatan Aktif Manajemen dalam Komunikasi • Active Management Involvement in OHS
K3 Communication
General Safety Talk secara berkala bersama Conducting regular General Safety Talks with top
pimpinan puncak sebagai bentuk kepemimpinan management as a demonstration of leadership
yang berorientasi pada keselamatan. commitment to workplace safety.
• Briefing Rutin Mingguan • Weekly Briefings
Kolaborasi intensif dengan Product Support Division Strengthening collaboration with the Product
untuk meningkatkan efektivitas implementasi K3L Support Division to enhance the effectiveness of
secara nasional. HSE implementation nationwide.
• Kemitraan dengan Pemerintah untuk Skrining TB • Partnership with the Government for Tuberculosis
Bersinergi dengan Puskesmas Cakung dalam Screening
pelaksanaan skrining tuberkulosis di tempat kerja Collaborating with Puskesmas Cakung to conduct
untuk deteksi dini dan peningkatan kesadaran workplace tuberculosis screening for early detection
kesehatan karyawan. and to enhance employee health awareness.
3. Pengembangan Kapasitas melalui Edukasi dan Kesadaran 3. Capacity Development Through OHS Education and
K3 Awareness
• Pelaksanaan Safety Induction • Implementation of Safety Induction
Pembekalan awal mengenai kebijakan dan prosedur Providing introductory training on basic OHS
dasar K3 bagi seluruh pihak internal maupun policies and procedures for all internal and external
eksternal. parties.
• Rapat Berkala P2K3 • Regular OHS Committee Meetings
Forum rutin untuk mengevaluasi isu-isu terkini Conducting regular forums to evaluate current OHS
terkait K3 dan merumuskan langkah tindak lanjut. issues and formulate appropriate follow-up actions.
• Weekly Safety Talk & Safety Education • Weekly Safety Talk & Safety Education
Sesi diskusi mingguan lintas departemen dan cabang Holding weekly discussion sessions across
guna menjaga kesadaran kolektif akan pentingnya departments and branches to maintain collective
keselamatan kerja. awareness of the importance of workplace safety.
• Pelatihan dan Refreshment K3 • OHS Training and Refresher Programs
Program pelatihan berkelanjutan yang dilaksanakan Conducting continuous training programs both
secara internal maupun melalui kemitraan eksternal. internally and in collaboration with external partners.
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• Webinar Kampanye Kesehatan • Health Awareness Webinars
Edukasi kesehatan terkini yang melibatkan tenaga Providing health education through webinars
medis internal dan eksternal sebagai narasumber. featuring internal and external medical professionals
as speakers.
4. Program Kesehatan Terpadu di Tempat Kerja 4. Integrated Workplace Health Programs
• Layanan Kesehatan Internal • Internal Healthcare Services
Fasilitas konsultasi medis dengan tenaga kesehatan Providing medical consultation facilities with
profesional di kantor pusat dan ruang First Aid di professional healthcare personnel at the Head Office
kantor Balikpapan. and First Aid facilities at the Balikpapan Office.
• Pengelolaan Kelelahan dan Stres Kerja • Fatigue and Work-Related Stress Management
Pemantauan kondisi fisik dan mental secara real- Monitoring employees' physical and mental
time melalui aplikasi Hexindo Apps yang didukung conditions in real time through the Hexindo Apps
oleh analisis tenaga medis. platform, supported by analysis from the Company's
medical personnel.
• Health Risk Assessment • Health Risk Assessment
Identifikasi dan mitigasi potensi bahaya kesehatan Identifying and mitigating potential health hazards
di lingkungan kerja guna mencegah Penyakit Akibat in the workplace to prevent Occupational Diseases
Kerja (PAK). (ODs).
5. Komitmen Berkelanjutan terhadap Keselamatan dan 5. Continuous Commitment to Safety and the Environment
Lingkungan
• Penggunaan Pembersih Ramah Lingkungan • Use of Environmentally Friendly Cleaning Products
Implementasi bahan pembersih berbasis air sebagai Implementing water-based cleaning products as part
upaya pengurangan dampak negatif terhadap of the Company's efforts to reduce adverse impacts
kesehatan dan lingkungan. on employee health and the environment.
• Pengukuran Lingkungan Kerja Secara Berkala • Periodic Workplace Environmental Monitoring
Evaluasi sistematis terhadap potensi bahaya di area Conducting systematic evaluations of potential
kerja sebagai dasar perbaikan berkelanjutan. hazards in the workplace as the basis for continuous
improvement.
• Inspeksi Fasilitas Darurat • Emergency Facility Inspections
Pemeriksaan berkala terhadap sistem proteksi Performing periodic inspections of fire protection
kebakaran dan fasilitas darurat lainnya guna systems and other emergency facilities to ensure
memastikan kesiapsiagaan optimal. optimum emergency preparedness.
• Peringatan Bulan K3 Nasional • National Occupational Safety and Health Month
Partisipasi aktif dalam kampanye nasional K3 Actively participating in the national OHS campaign
melalui rangkaian kegiatan selama dua bulan through a series of activities conducted over two
berturut-turut sebagai dukungan terhadap program consecutive months in support of government
pemerintah. programs.
• Audit Internal dan Inspeksi Berkala • Internal Audits and Periodic Inspections
Evaluasi menyeluruh terhadap kepatuhan serta Conducting comprehensive evaluations of
identifikasi potensi risiko baru melalui pendekatan compliance and identifying potential new risks
yang sistematis dan berkelanjutan. through a systematic and continuous approach.
Pelatihan K3 [403-5] [F.22] Occupational Health and Safety (OHS) Training
Sebagai bagian dari komitmen terhadap Keselamatan dan As part of its commitment to occupational health and
Kesehatan Kerja (K3) dan pengembangan kompetensi SDM, safety (OHS) and human capital competency development,
Perseroan secara konsisten menyelenggarakan berbagai the Company consistently conducts a wide range of OHS
pelatihan di bidang K3. Inisiatif ini bertujuan untuk training programs. These initiatives are intended to enhance
meningkatkan pemahaman dan kesadaran seluruh karyawan employees' understanding and awareness of the importance
2025 Annual Report & Sustainability Report 299 PT Hexindo Adiperkasa Tbk
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
terhadap pentingnya penerapan prinsip K3 dalam setiap aspek of implementing OHS principles across all aspects of the
operasional Perusahaan. Company's operations.
Seluruh program pelatihan, baik yang bersifat sertifikasi All training programs, including both certification and
maupun non-sertifikasi, terintegrasi dalam kerangka kerja non-certification courses, are integrated into the employee
pengembangan kompetensi karyawan yang dikelola oleh competency development framework managed by the HC
Departemen HC Training & Career Development. Adapun Training & Career Development Department. The certification
jenis pelatihan bersertifikasi yang dilaksanakan oleh Hexindo programs conducted by Hexindo include the following:
adalah sebagai berikut:
• Pengawas Operasional Pertama (POP); • First-Level Operational Supervisor (POP);
• Pengawas Operasional Madya (POM); • Intermediate Operational Supervisor (POM);
• Penanggung Jawab Operasional Instalasi Pencegahan • Person in Charge of Air Pollution Prevention Installation
Pencemaran Udara (POPU); Operations (POPU);
• Tenaga Kerja Bangunan Tinggi (TKBT); • High-Rise Building Worker (TKBT);
• Operator Excavator, Forklift, dan Overhead Crane; • Excavator, Forklift, and Overhead Crane Operator;
• Petugas Pertolongan Pertama pada Kecelakaan (P3K); • First Aid Officer (P3K); and
dan
• Petugas Pemadam Kebakaran Kelas D. • Class D Firefighting Officer.
Sementara itu, pelatihan non-sertifikasi yang diselenggarakan Meanwhile, the non-certification training programs cover the
mencakup topik-topik berikut: following topics:
• First Aid; • First Aid;
• Safety Training; • Safety Training;
• Integrated Management System Internal Audit; • Integrated Management System Internal Audit;
• Defensive Driving; dan • Defensive Driving; and
• Emergency Response (Fire Extinguisher). • Emergency Response (Fire Extinguisher).
Seluruh pelatihan diselenggarakan di berbagai lokasi All training programs are conducted across the Company's
operasional Perusahaan, baik di Kantor Pusat, Kantor Cabang, operational locations, including the Head Office, Branch
maupun site project, dengan metode pelaksanaan yang Offices, and project sites, using flexible delivery methods
fleksibel, serta mencakup tatap muka dan online. through both face-to-face and online sessions.
Sepanjang tahun buku 2025, Hexindo telah menyelenggarakan During the 2025 financial year, Hexindo conducted 62 training
62 subyek pelatihan yang diikuti oleh 808 peserta dengan subjects attended by 808 participants, with a total of 15,176
total waktu pelatihan mencapai 15.176 jam. Adapun program training hours. The training programs conducted are presented
pelatihan yang telah dilaksanakan adalah sebagai berikut: as follows:
Sertifikasi K3
OHS Certification
Jumlah Peserta
Number of Jenis
Materi Participants Jumlah Jam Sertifikasi* Penyelenggara
Topic Total Hours Type of Organizer
Pria Wanita Certification*
Male Female
DKI Jakarta
BIMTEK SNI Faktor Ergonomi 0 1 24 Jam/Hours PJK3 Umum Pusat Higine Perusahaan K3
Technical Guidance on SNI Ergonomic Factors
Bimtek Penilaian Tingkat Pencapaian Kinerja 14 5 456 Jam/Hours PJK3 Umum PPSDM Geominerba
Keselamatan Pertambangan
Technical Guidance on the Assessment of Mining Safety
Performance Achievement
Defensive Driving Technician Batch 2 16 0 256 Jam/Hours PJK3 Umum ORD Rekacipta
Defensive Driving Technician Batch 3 16 0 256 Jam/Hours PJK3 Umum ORD Rekacipta
Defensive Driving Technician Batch 4 16 0 256 Jam/Hours PJK3 Umum ORD Rekacipta
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Jumlah Peserta
Number of Jenis
Materi Participants Jumlah Jam Sertifikasi* Penyelenggara
Topic Total Hours Type of Organizer
Pria Wanita Certification*
Male Female
Defensive Driving Training for BTS 16 0 384 Jam/Hours PJK3 Umum ORD Rekacipta
Defensive Driving Training for Technician Batch 1 14 0 224 Jam/Hours PJK3 Umum ORD Rekacipta
P2K3 1 0 24 Jam/Hours PJK3 Umum Pusat Higine
Sertifikasi Ahli K3 Umum 0 1 80 Jam/Hours KEMNAKER RI Garuda Systrain
General Occupational Health and Safety (OHS) Expert
Certification
Sertifikasi Forklift 13 0 312 Jam/Hours KEMNAKER RI Tranindo Pratama
Forklift Operator Certification
Sertifikasi Operator Alat Berat Excavator (Kemenaker) 16 0 512 Jam/Hours KEMNAKER RI Tranindo Pratama
Excavator Heavy Equipment Operator Certification
(Ministry of Manpower)
Sertifikasi Operator Dump Truck 23 0 736 Jam/Hours KEMNAKER RI Tranindo Pratama Mulia
Dump Truck Operator Certification
Sertifikasi Operator Wheel Loader 10 0 320 Jam/Hours KEMNAKER RI Tranindo Pratama Mulia
Wheel Loader Operator Certification
Sertifikasi Overhead Crane 15 0 360 Jam/Hours KEMNAKER RI Indotrain Consultant
Overhead Crane Operator Certification
Sertifikasi P3K di Tempat Kerja 3 11 336 Jam/Hours KEMNAKER RI Tranindo Pratama Mulia
Workplace First Aid Certification
Pengawas Operasional Pertama (POP) 11 0 352 Jam/Hours BNSP Tranindo Pratama Mulia
First-Line Operational Supervisor (POP) Certification
Penanggung Jawab Operasional Instalasi Pencegahan 1 0 16 Jam/Hours BNSP PT Lingkungan Lestari Jaya
Pencemaran Udara
Certification for Person in Charge of Air Pollution
Prevention Installation Operations
Petugas Pemadam Kebakaran Kelas D 5 0 120 Jam/Hours KEMNAKER RI PT Sarana Katiga Nusantara
Class D Firefighting Officer Certification
Operator Excavator Batch 1 12 0 384 Jam/Hours KEMNAKER RI PT Tranindo Pratama Mulia
Operator Excavator Batch 2 15 0 480 Jam/Hours KEMNAKER RI PT Tranindo Pratama Mulia
Operator Forklift 14 0 448 Jam/Hours KEMNAKER RI PT Tranindo Pratama Mulia
Forklift Operator Training
Operator Overhead Crane (Manado) 3 0 96 Jam/Hours KEMNAKER RI PT Tranindo Pratama Mulia
Overhead Crane Operator Training (Manado)
Operator Overhead Crane (Samarinda) 2 0 64 Jam/Hours KEMNAKER RI PT Tranindo Pratama Mulia
Overhead Crane Operator Training (Samarinda)
Awareness 6s in Workplace 37 3 296 Jam/Hours PJK3 Umum PT Garuda Systrain
Interindo
Awareness of Operational Health & Safety Culture 12 3 192 Jam/Hours PJK3 Umum PT Sarana Katiga Nusantara
Improvement
First Aid Refreshment Training 10 2 80 Jam/Hours PJK3 Umum RS Hermina Podomoro
Racking Inspection based on EN 15-635 Standard 2 0 16 Jam/Hours PJK3 Umum PT TUV Nord Indonesia
Refreshment Internal Audit of ISO 9001:2015, ISO 26 4 416 Jam/Hours PJK3 Umum PT TUV Nord Indonesia
14001:2015, ISO 45001 : 2018 & SMK3PP 50/ 2012
Based on New Audit Standard ISO 19011:2018
Defensive Driving Training Batch 1 (Teknisi/Technician) 16 0 256 Jam/Hours PJK3 Umum PT ORD Rekacipta
Dinamika
Defensive Driving Training Batch 2 (Teknisi/Technician) 16 0 256 Jam/Hours PJK3 Umum PT ORD Rekacipta
Dinamika
Defensive Driving Training Batch 3 (Teknisi/Technician) 16 0 256 Jam/Hours PJK3 Umum PT ORD Rekacipta
Dinamika
Defensive Driving Training Batch 4 (Teknisi/Technician) 16 0 256 Jam/Hours PJK3 Umum PT ORD Rekacipta
Dinamika
Defensive Driving Training BTS 76 16 0 384 Jam/Hours PJK3 Umum PT ORD Rekacipta
Dinamika
Balikpapan
Bimbingan Teknik Good Mining Practice (GMP) 1 0 16 Jam/Hours BNSP PPSDM Geominerba
Technical Guidance on Good Mining Practice (GMP)
Diklat Implementasi - Lifting Supervisory 2 0 16 Jam/Hours BNSP Prosyd Academy
Training on Lifting Supervisory Implementation
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Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Jumlah Peserta
Number of Jenis
Materi Participants Jumlah Jam Sertifikasi* Penyelenggara
Topic Total Hours Type of Organizer
Pria Wanita Certification*
Male Female
Implementasi SMKP 1 0 24 Jam/Hours BNSP PPSDM Geominerba
Mining Safety Management System (SMKP)
Implementation
Pengawas Operasional Pertama (POP) 5 1 192 Jam/Hours BNSP Indotrain Consultant
First-Line Operational Supervisor (POP) Certification
Sertifikasi Damkar Kelas D 15 0 360 Jam/Hours KEMNAKER RI Indotrain Consultant
Class D Firefighting Officer Certification
Sertifikasi Operator Alat Berat Excavator (BNSP) 15 0 480 Jam/Hours BNSP Media Edutama Indonesia
BNSP Excavator Heavy Equipment Operator Certification
Sertifikasi Operator Crane Truck Kelas 3 1 0 24 Jam/Hours KEMNAKER RI Indotrain Consultant
Class 3 Crane Truck Operator Certification
Sertifikasi Petugas P3K di Tempat Kerja 15 1 384 Jam/Hours KEMNAKER RI Indotrain Consultant
Workplace First Aid Officer Certification
Sertifikasi Teknisi K3 Listrik 2 0 96 Jam/Hours KEMNAKER RI Insurin Adhiraya
Electrical Occupational Health and Safety (OHS)
Technician Certification
Sertifikasi Teknisi K3 Ruang Terbatas 2 0 64 Jam/Hours KEMNAKER RI Indotrain Consultant
Confined Space Occupational Health and Safety (OHS)
Technician Certification
Sertifikasi Ultrasonic Testing (NDT Level II) 2 0 176 Jam/Hours KEMNAKER RI Sarana Quality Teknik
Ultrasonic Testing (NDT Level II) Certification
Sertifikasi Welder Kelas 1 4G 4 0 128 Jam/Hours KEMNAKER RI Insurin Adhiraya
Class 1 4G Welder Certification
Ultrasonic Testing (MTPT) Level 2 1 0 88 Jam/Hours KEMNAKER RI Sarana Quality Teknik
Balikpapan dan Project
Pengawas Operasional Pertama 8 0 256 Jam/Hour BNSP PT Indotrain Consultant
First-Line Operational Supervisor (POP) Certification
Pengawas Operasional Madya 5 0 160 Jam/Hour BNSP PT Insurin
Intermediate Operational Supervisor (POM) Certification
Tenaga Kerja Bangunan Tinggi 7 0 224 Jam/Hour BNSP PT Insurin
Work at Height Personnel Certification
Operator Forklift Batch 1 15 0 480 Jam/Hour BNSP PT Insurin
Forklift Operator Training – Batch 1
Operator Forklift Batch 2 15 0 480 Jam/Hour BNSP PT Insurin
Forklift Operator Training – Batch 2
Petugas Pertolongan Pertama pada Kecelakaan 14 1 360 Jam/Hour KEMNAKER RI PT Indotrain Consultant
First Aid Officer Certification
Petugas Pemadam Kebakaran Kelas D 15 0 360 Jam/Hour KEMNAKER RI PT Indotrain Consultant
Class D Firefighting Officer Certification
Defensive Driving Training (Sangatta) 21 0 336 Jam/Hour PJK3 Umum PT Insurin
Defensive Driving Training (Melak) 15 0 240 Jam/Hour PJK3 Umum PT Insurin
Melak Project
Defensive Driving Training for Melak Project 10 0 160 Jam/Hour PJK3 Umum ORD Rekacipta Dinamika
Online
Awareness P2K3 26 4 240 Jam/Hour PJK3 Umum Alva Mitra Sertama
E-Learning Safety Golden Rules 44 0 88 Jam/Hour PJK3 Umum Hexindo Academy
E-Learning Safety Golden Rules (Batch 2 FY25) 8 21 58 Jam/Hour PJK3 Umum Hexindo Academy
E-Learning Safety Golden Rules (Batch 3 FY25) 13 10 46 Jam/Hour PJK3 Umum Hexindo Academy
Refreshment QSHE Ms Internal Audit ISO 9001, 14001, 34 5 312 Jam/Hour PJK3 Umum Alva Mitra Sertama
& 45001
Pelatihan K3
OHS Training
Rata-Rata Jam
Peserta Wanita Peserta Pria Peserta Pelatihan Subjek Pelatihan Jam Pelatihan Pelatihan
Female Participants Male Participants Training Participants Training Subjects Training Hours Average Training
Hours
73 735 808 62 15.176 18,78
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Layanan dan Kualitas Kesehatan Pekerja [401-2, 403-3, 403-6] Employee Healthcare Services and Quality
Hexindo menyediakan jaminan kesehatan menyeluruh bagi Hexindo provides comprehensive healthcare coverage for
seluruh karyawan dan keluarganya melalui kepesertaan dalam all employees and their families through participation in the
Program Jaminan Kesehatan Nasional (JKN) yang dikelola National Health Insurance (JKN) program administered by
oleh BPJS Kesehatan, sebagaimana diatur dalam Perjanjian BPJS Kesehatan, as stipulated in Article 50 of the Collective
Kerja Bersama (PKB) Pasal 50. Labor Agreement (CLA).
Selain itu, Perseroan juga menyediakan fasilitas kesehatan In addition, the Company provides the following supplementary
tambahan, meliputi: healthcare benefits:
1. Pusat pelayanan kesehatan di kantor pusat yang didukung 1. An on-site healthcare center at the Head Office, supported
oleh dokter spesialis okupasi, dokter hiperkes, dan by occupational medicine specialists, occupational health
perawat hiperkes yang bertugas untuk melayani kesehatan physicians, and occupational health nurses, providing
dan konsultasi medis bagi karyawan; healthcare services and medical consultations for employees;
2. Layanan Telemedicine yang memungkinkan karyawan 2. Telemedicine services, enabling employees and their
beserta keluarga berkonsultasi medis secara online 24/7, families to access online medical consultations 24 hours
di mana pun berada; a day, 7 days a week, from any location;
3. Tunjangan rawat jalan dan pembelian obat (PKB Pasal 3. Outpatient medical and medication benefits (CLA Article
51); 51);
4. Tunjangan rawat inap untuk karyawan dan keluarga (PKB 4. Inpatient healthcare benefits for employees and their
Pasal 52); families (CLA Article 52);
5. Tunjangan melahirkan hingga anak ketiga (PKB Pasal 54); 5. Maternity benefits for up to the third child (CLA Article 54);
6. Tunjangan perawatan gigi (PKB Pasal 55); dan 6. Dental care benefits (CLA Article 55); and
7. Tunjangan kacamata (PKB Pasal 56). 7. Eyeglasses benefits (CLA Article 56).
Fasilitas Telemedicine
Telemedicine Facility
Sebagai bagian dari upaya peningkatan kualitas kesehatan pekerja secara sukarela, Perseroan menyediakan layanan Telemedicine
yang memungkinkan karyawan dan keluarganya melakukan konsultasi medis secara daring dengan tenaga medis profesional.
Layanan ini ditujukan untuk membantu mengidentifikasi dan menangani berbagai risiko kesehatan, baik yang berkaitan dengan
aktivitas kerja maupun yang tidak terkait dengan pekerjaan. Layanan ini merupakan kolaborasi strategis antara Hexindo dan mitra
penyedia layanan klinik agar dapat diakses 24/7 melalui teknologi komunikasi digital, sehingga karyawan memiliki akses yang
mudah dan cepat ke layanan kesehatan di mana pun mereka berada.
As part of its voluntary efforts to improve employee health and well-being, the Company provides a Telemedicine service that enables
employees and their families to consult with professional medical personnel online. This service is designed to help identify and address
various health risks, whether work-related or not. It represents a strategic collaboration between Hexindo and its clinical service partners,
ensuring 24/7 accessibility through digital communication technology. This allows employees to conveniently and promptly access healthcare
services wherever they are.
Sebagai langkah preventif, Hexindo juga melaksanakan As a preventive measure, Hexindo also conducts periodic
Medical Check-Up (MCU) untuk seluruh pekerjanya secara Medical Check-Up (MCU) for all employees at least once a
berkala minimal setahun sekali. Proses ini dikoordinasikan year. The process is coordinated by the HCPA Department,
oleh Departemen HCPA mulai dari perencanaan, seleksi covering planning, vendor selection, scheduling, budgeting,
vendor, penyusunan jadwal dan anggaran, hingga pelaksanaan and the implementation of the MCU, with support from the
MCU dengan dukungan Departemen QSHE. QSHE Department.
Evaluasi hasil dilakukan bersama Departemen QSHE dan The evaluation of the results is carried out jointly by the
Departemen HCPA berdasarkan hasil MCU dan daftar 10 QSHE Department and the HCPA Department based on the
besar penyakit akibat kerja. Tindak lanjut mengacu pada MCU findings and the list of the top 10 occupational diseases.
prosedur PRO/HO/BDEV/033 jika ditemukan indikasi medis. Follow-up actions are implemented in accordance with
Seluruh hasil pemeriksaan bersifat rahasia dan dikelola sesuai Procedure PRO/HO/BDEV/033 whenever medical indications
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prosedur internal. Adapun alur lengkap proses pemeriksaan are identified. All medical examination results are treated as
kesehatan bagi pekerja Perseroan adalah sebagai berikut: confidential and managed in accordance with the Company's
internal procedures. The complete employee medical
examination process is presented as follows:
Alur Pemeriksaan Kesehatan Pekerja
Worker Health Screening Flow
Mulai
Start
Departemen HCPA/HCPA Department 01
• Penentuan Tanggal dan Peserta MCU
MCU Schedule and Participant
• Seleksi Vendor
Vendor Selection
• Penentuan Paket MCU*)
MCU Package*)
Formulir Seleksi Vendor
Vendor Selection Form
Departemen HCPA/HCPA Department 02
• Sosialisasi Alur dan Tata Cara MCU
MCU Flow and Instruction Socialization
• Proses MCU
MCU Process
Daftar Hadir
Attendance List Form
Departemen HCPA, Departemen QSHE, & Vendor
03
HCPA Department, QSHE Department, & Vendor
• Pembahasaan Hasil MCU dan Tindak Lanjutnya
MCU Flow and Instruction Socialization
• Review Top 10 Disease dan Potensial Kasus PAK
Review of Top 10 Disease and Potential Occupational Disease
Resume MCU
Ya
Indikasi PAK ? Yes PRO/HO/BDEV/033**)
Occupational Disease Indicated?
Tidak
No
Departemen HCPA/ HCPA Department 04
• Laporan Ke DISNAKER
Report To DISNAKER
• Informasi Salinan Laporan ke Departemen QSHE
Copy of Information Report to QSHE Department
Formulir DISNAKER & Surel
DISNAKER Form & Email
Selesai
End
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Dari hasil pemeriksaan tersebut, jika muncul indikasi Penyakit Based on the examination results, if any indication of an
Akibat Kerja (PAK), temuan akan dianalisis lebih lanjut oleh Occupational Disease (OD) is identified, the findings are further
Dokter Perusahaan untuk memastikan validitas indikasi analyzed by the Company's physician to verify the validity of
tersebut. Jika tidak terdapat indikasi PAK, proses dinyatakan the indication. If no indication of an Occupational Disease is
selesai. Namun, jika indikasi terkonfirmasi, Departemen identified, the process is concluded. However, if the indication is
HCPA dan Departemen QSHE akan menyusun laporan confirmed, the HCPA Department and the QSHE Department
resmi menggunakan Occupational Disease Report Form dan prepare an official report using the Occupational Disease Report
melaporkannya kepada Dinas Tenaga Kerja (Disnaker). Form and submit it to the Regional Manpower Office (Disnaker).
Selanjutnya, Disnaker akan menilai apakah kasus yang Subsequently, Disnaker assesses whether the reported case
dilaporkan memenuhi kriteria sebagai PAK. Jika tidak, proses meets the criteria for an Occupational Disease. If the case does
dihentikan. Namun, jika diakui sebagai PAK, Perusahaan not meet the criteria, the process is discontinued. However,
akan menindaklanjuti dengan pelaporan ke sistem registrasi if it is officially recognized as an Occupational Disease, the
nasional dan penerapan langkah perbaikan sesuai ketentuan Company proceeds with reporting the case through the
internal. Seluruh dokumen terkait dikelola dan diarsipkan national registration system and implementing corrective
sebagai bagian dari pelaporan resmi Perusahaan. Adapun alur actions in accordance with the Company's internal procedures.
lengkap proses diagnosis dan pelaporan PAK adalah sebagai All related documentation is managed and archived as part of
berikut: the Company's official reporting process. The complete process
for the diagnosis and reporting of Occupational Diseases is
presented as follows:
2025 Annual Report & Sustainability Report 305 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Alur Diagnosis dan Pelaporan PAK
Occupational Disease Diagnosis and Reporting Procedure
Mulai
Start
Medical Check - Up Vendor 01
• Hasil Pemerikasaan Kesehatan
MCU Result
• Analisa Hasil MCU dengan Dokter Okupasi
MCU Result Analysis by Company Doctor
Hasil Pemeriksaan Kesehataan
MCU Result
Tidak
No
Penyakit Akibat Kerja ?
Occupational Disease
Ya
Yes
Departemen HCPA & Departemen QSHE
02
HCPA Department & QSHE Department
Melakukan Pelaporan Ke DISNAKER
Report to DISNAKER
Dokumen Pelaporan PAK
Occupational Disease Report Form
DISNAKER 03
Melakukan Analisa Pelaporan
Occupational Disease Report Analysis
Dokumen Pelaporan PAK
Occupational Disease Report Form
Tidak
No
Penyakit Akibat Kerja ?
Occupational Disease
Ya
Yes
Departemen HCPA & Departemen QSHE
04
HCPA Department & QSHE Department
Follow - Up Sesuai Regulasi
Follow - Up According to Regulations
Dokumen Pelaporan PAK
Occupational Desease Report Form
Selesai
End
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03 Evaluasi dan Mitigasi Risiko K3 [403-4, 403-9, 403-10] OHS Risk Assessment and Mitigation Sebagai wujud komitmen terhadap penerapan Keselamatan As part of its commitment to implementing occupational dan Kesehatan Kerja (K3), Perseroan mengimplementasikan health and safety (OHS), the Company applies the Hazard metode HIRADC (Hazard Identification, Risk Assessment, and Identification, Risk Assessment, and Determining Control Determining Control) dalam melakukan identifikasi bahaya, (HIRADC) methodology to identify hazards, assess risks, penilaian risiko, serta penetapan langkah pengendalian guna and establish appropriate control measures to prevent mencegah kecelakaan kerja dan penyakit akibat kerja (PAK) di workplace accidents and occupational diseases (ODs) across seluruh aktivitas operasional. all operational activities. Tahapan pertama dalam proses ini adalah identifikasi bahaya, The first stage of the process is hazard identification, which yang dilakukan melalui peninjauan menyeluruh terhadap involves a comprehensive review of activities, locations, and aktivitas, lokasi, serta kondisi operasional yang dikategorikan operational conditions categorized as routine (R), non-routine sebagai rutin (R), tidak rutin (NR), normal (N), abnormal (NR), normal (N), abnormal (AN), or emergency (E). At this (AN), atau darurat (E). Pada tahap ini, sumber bahaya stage, potential hazard sources are analyzed, including the dianalisis mencakup alat dan bahan yang digunakan, jenis equipment and materials used, the types of hazards that may bahaya yang berpotensi terjadi, serta kemungkinan dampak arise, and their potential impacts. This process is intended to yang ditimbulkan. Langkah ini bertujuan untuk mengenali identify potential risks at an early stage before they develop potensi risiko secara dini sebelum berkembang menjadi into incidents. insiden yang merugikan. Selanjutnya, penilaian risiko dilakukan dengan mengevaluasi The next stage involves risk assessment, which evaluates tingkat risiko berdasarkan dua parameter utama, yaitu severity the level of risk based on two key parameters: severity and (tingkat keparahan) dan likelihood (kemungkinan terjadinya). likelihood. These two values are multiplied to determine Kedua nilai ini dikalikan untuk memperoleh skor risiko awal. the initial risk score. The assessment also considers the Evaluasi juga mencakup efektivitas pengendalian risiko yang effectiveness of existing risk controls to identify any remaining telah diterapkan guna mengidentifikasi sisa risiko (residual residual risk. The entire process is aligned with applicable risk) yang masih ada. Seluruh proses ini diselaraskan dengan OHS regulations and standards to ensure compliance with regulasi serta standar K3 yang berlaku untuk menjamin established requirements. kepatuhan terhadap ketentuan yang ditetapkan. Proses pengendalian risiko kemudian dilaksanakan Risk control measures are then implemented based on the berdasarkan hasil penilaian, dengan mengikuti prinsip assessment results by following the hierarchy of controls, hierarki pengendalian, yaitu eliminasi (El), substitusi (Sub), namely elimination (El), substitution (Sub), engineering rekayasa teknik (Re), administratif (Adm), dan penggunaan controls (Eng), administrative controls (Adm), and the use alat pelindung diri (APD). Untuk menjamin pelaksanaan yang of Personal Protective Equipment (PPE). To ensure effective efektif, ditetapkan penanggung jawab (PIC) serta jangka waktu implementation, a Person in Charge (PIC) and a defined implementasi yang terukur. implementation timeline are assigned for each control measure. Sebagai bagian dari tata kelola risiko yang berkelanjutan, As part of its continuous risk management process, the monitoring dan evaluasi secara berkala dilakukan guna Company conducts regular monitoring and evaluation to menilai efektivitas pengendalian yang telah diterapkan, assess the effectiveness of the implemented controls, identify mengidentifikasi potensi risiko baru, serta menentukan emerging risks, and determine the necessary corrective and langkah korektif dan preventif yang diperlukan. Berdasarkan preventive actions. Based on the hazard identification and hasil identifikasi bahaya dan penilaian risiko yang telah risk assessment conducted, the following are the Company's dilakukan, berikut adalah bahaya dan risiko utama terkait principal workplace accident and occupational disease (OD) kecelakaan kerja serta penyakit akibat kerja (PAK) di hazards and risks: lingkungan Perusahaan: 2025 Annual Report & Sustainability Report 307 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Bahaya dan Risiko Utama Terkait Kecelakaan Kerja Serta PAK
Main Hazards and Risks Related to Workplace Accidents and Occupational Diseases
Jenis Bahaya Sumber Risiko Konsekuensi Tindakan Pengendalian
Type of Hazard Source of Risk Consequences Control Measures
Fisik Mesin dan aktivitas servis Cedera fisik, seperti luka, patah • Pemasangan pelindung mesin (machine
Physical Machines and servicing activities tulang, atau amputasi guard)
Physical injuries, such as cuts, • Penggunaan alat kerja standar
fractures, or amputations • Penerapan SOP yang ketat
• Pelatihan teknis berkala
• Penggunaan APD sesuai risiko
• Installation of machine guards
• Use of standardized work tools
• Implementation of strict SOPs
• Regular technical training
• Use of Personal Protective Equipment (PPE)
according to risk
Kimia Pelumas, grease, dan deterjen Iritasi kulit atau reaksi alergi • Penggunaan bahan kimia berisiko rendah
Chemical Lubricants, greases, and detergents Skin irritation or allergic reactions dan berbasis air
• Penyediaan dan sosialisasi MSDS (Material
Safety Data Sheet)
• Penggunaan APD sesuai standar keselamatan
kerja
• Use of low-risk, water-based chemicals
• Provision and dissemination of MSDS
• Use of PPE in accordance with occupational
safety standards
Biologi Vektor penyakit (misalnya nyamuk), Penyakit akibat gigitan/sengatan • Pemasangan alat pengusir serangga (lampu UV/
Biological hewan penggigit (misalnya lebah), dan (DBD, malaria, anafilaksis), atau repellent)
hewan liar di area kerja atau jalur kerja kecelakaan saat menghindari • Penggunaan pakaian kerja lengan panjang
Disease vectors (e.g., mosquitoes), stinging hewan • Edukasi pencegahan penyakit vector
animals (e.g., bees), and wild animals in the Diseases from bites/stings such as • Pelatihan defensif berkendara
work area or work pathways dengue, malaria, anaphylaxis, or • Installation of insect repellent devices (UV
accidents while avoiding animals lamps/repellent)
• Use of long-sleeved work clothing
• Education on vector-borne disease prevention
• Defensive driving training
Ergonomi Posisi kerja tidak ergonomis, beban fisik Gangguan otot dan rangka • Pelatihan ergonomi di tempat kerja
Ergonomic berulang (MSDs) atau myalgia • Sosialisasi Penyakit Akibat Kerja (PAK)
Poor working posture, repetitive physical Musculoskeletal disorders and • Pemeriksaan kesehatan rutin termasuk uji
load myalgia Lasegue
• Survei ergonomi oleh tenaga ahli
• Workplace ergonomics training
• Awareness programs on Occupational Diseases
(OD)
• Routine health checks including Lasegue tests
• Ergonomic surveys conducted by certified
professionals
Psikososial Beban kerja tinggi dengan tenggat waktu Gangguan kesehatan mental, • Skrining kesehatan mental secara berkala
Psychosocial High workload with due date seperti burnout atau kecemasan • Konsultasi dengan psikolog klinis atau dokter
Mental health issues, such as perusahaan
burnout or anxiety • Akses layanan telemedicine
• Program olahraga bagi karyawan
• Regular mental health screenings
• Consultations with a clinical psychologist or
company doctor
• Access to telemedicine services
• Employee fitness and wellness programs
Dari sejumlah jenis bahaya yang telah teridentifikasi, Among the identified hazards, traffic accidents remain the
kecelakaan berkendara merupakan penyumbang terbesar largest contributor to workplace accidents based on the
dalam angka kecelakaan kerja berdasarkan data historis di Company's historical data.
lingkungan Perusahaan.
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Setiap tahunnya, Perseroan menetapkan target zero- Each year, the Company establishes a zero-accident target
accident melalui penerapan program mitigasi risiko secara through the continuous implementation of risk mitigation
berkelanjutan. Sepanjang tahun buku 2025 Perseroan programs. During fiscal year 2025, the Company recorded 13
mencatat 13 kejadian, terdiri atas 8 kecelakaan berkendara dan incidents, comprising 8 traffic accidents and 5 work-related
5 kecelakaan kerja dengan cedera. Seluruh cedera tergolong injuries. All injuries were classified as minor injuries and did
ringan (minor injury) dan tidak mengakibatkan hilangnya hari not result in any lost workdays, resulting in an LTIFR of 0.00
kerja, sehingga LTIFR tercatat 0,00 per satu juta jam kerja, per one million working hours, an improvement from 0.18. The
membaik dari 0,18. Recordable Injury Rate meningkat dari 0,36 Recordable Injury Rate increased from 0.36 to 0.88, reflecting
menjadi 0,88 seiring menguatnya budaya pelaporan insiden a stronger incident reporting culture across all operational
di seluruh area operasional. Kecelakaan berkendara masih areas. Traffic accidents remained the largest contributor, and
menjadi penyumbang terbesar, dan Perseroan meresponsnya the Company responded by implementing vehicle driving
melalui pemantauan perilaku berkendara berbasis Vehicle behavior monitoring through the Vehicle Tracking system,
Tracking, Branch Leader Safety Awareness Program, serta the Branch Leader Safety Awareness Program, and road safety
kampanye keselamatan berkendara bersama pihak Kepolisian. campaigns in collaboration with the Police.
Selaras dengan komitmen tersebut, Perseroan juga secara In line with this commitment, the Company also consistently
konsisten melakukan pemantauan kesehatan kerja guna monitors employees' health to prevent the occurrence of
mencegah timbulnya penyakit akibat kerja (PAK). Berdasarkan Occupational Diseases (ODs). Based on the evaluation and
hasil evaluasi dan pelaporan yang dilakukan selama 3 (tiga) reporting conducted over the past 3 (three) financial years,
tahun buku terakhir, tidak terdapat kasus PAK yang terjadi di no cases of Occupational Diseases were recorded within the
lingkungan Perseroan. Company.
Adapun statistik kecelakaan kerja yang terjadi di lingkungan The workplace accident statistics recorded by the Company
Perseroan dalam 3 (tiga) tahun buku terakhir adalah sebagai over the past 3 (three) financial years are presented as follows:
berikut:
Statistik Kecelakaan Kerja
Work-Related Injuries Statistics
Satuan
Uraian FY2025 FY2024 FY2023 Description
Unit
Jam
Jumlah Jam Kerja 5.656.560 5.564.880 5.330.880 Number of Working Hours
Hours
Kasus
Jumlah Kecelakaan Kerja¹⁾ 13 10 12 Number of Accident Case¹⁾
Case
Jumlah Kecelakaan Fatalitas Kasus Number of Fatality
0 0 0
(Kematian) Case Accident
Tingkat Kejadian Kecelakaan Per 1 Juta Jam Kerja
0 0 0 Fatality Rate
Fatal Per 1 Million Man Hours
Cedera terkait Pekerjaan yang Dapat Dicatat²⁾ Recordable Work-Related Injuries²⁾
Kasus
Jumlah LTI dengan Disabilitas 0 0 0 Number of LTI with Disability
Case
Kasus
Jumlah LTI tanpa Disabilitas 0 1 1 Number of LTI without Disability
Case
Kasus
Jumlah Non-LTI3) 5 1 3 Number of Non-LTI3)
Case
Jumlah Cedera terkait Kasus Number of Recordable Work-
5 2 4
Pekerjaan yang Dapat Dicatat Case Related Injuries
Per 1 Juta Jam Kerja
Recordable Injury Rate 0,88 0,36 0,75 Recordable Injury Rate
Per 1 Million Man Hours
Lost Time Injury Frequency Per 1 Juta Jam Kerja Lost Time Injury Frequency Rate
0,00 0,18 0,19
Rate (LTIFR) Per 1 Million Man Hours (LTIFR)
1)
Seluruh kecelakaan kerja, yang mencakup LTI, non-LTI, serta kerusakan properti signifikan yang menyebabkan hilangnya fungsi atau menimbulkan kerugian besar (lebih dari Rp10 juta).
2)
LTI (Lost Time Injuries): Cedera yang menyebabkan kehilangan hari kerja.
3)
Non-LTI: Cedera ringan yang tidak menyebabkan kehilangan hari kerja.
1)
All work-related incidents, including LTIs, non-LTIs, and significant property damage that results in loss of function or substantial financial loss (exceeding Rp10 million).
2)
LTI (Lost Time Injuries): Injuries that result in lost workdays.
3)
Non-LTI: Minor injuries that do not result in lost workdays.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Kecelakaan Kerja berdasarkan Lokasi
Work-Related Injuries by Location
Uraian FY2025 FY2024 FY2023 Description
Kantor, Workshop, dan Warehouse 0 1 2 Office, Workshop, and Warehouse
Site (Tambang dan Perkebunan) 6 1 1 Site (Mining and Plantation)
Pelabuhan 0 0 0 At the Port
Perjalanan 7 8 9 During the Trip
Jumlah 13 10 12 Total
PERFORMA K3 OHS PERFORMANCE
Sebagai bentuk komitmen terhadap penerapan Keselamatan As part of its commitment to implementing Occupational
dan Kesehatan Kerja (K3), Perseroan berhasil meraih berbagai Health and Safety (OHS), the Company received various awards
penghargaan dari lembaga pemerintah dan mitra terkait. from government institutions and business partners. The
Adapun penghargaan yang diperoleh sebagai bentuk apresiasi awards presented below reflect recognition of the Company's
atas kinerja K3 Perusahaan sepanjang tahun buku 2025 adalah OHS performance throughout the 2025 financial year:
sebagai berikut:
Penghargaan K3
OHS Awards
Penghargaan Tanggal Pemberi Penghargaan
No Awards Date Awarded by
Proyek Adaro
Adaro Project
Nihil Kecelakaan Juni 2025 Pemerintah Provinsi Kalimantan Selatan
1
Zero Accident June 2025 South Kalimantan Provincial Government
2 Performance ZA 2025 PT Saptaindra Sejati (SIS)
Mitra Kerja Terbaik (Juara II) Februari 2026
3 PT Bukit Makmur Mandiri Utama (BUMA)
Best Business Partner (Second Place) February 2026
Proyek Balikpapan
Balikpapan Project
P2 HIV/AIDS (Platinum) Juni 2025 Dinas Ketenagakerjaan Provinsi Kalimantan Timur
4
HIV/AIDS Prevention and Control Program (Platinum) June 2025 Department of Manpower of East Kalimantan Province
Proyek Bengalon
Bengalon Project
Januari 2026
5 Best Safety Performance Maintenance Subcontractor KPP Mining
January 2026
Nihil Kecelakaan Juni 2025 Dinas Ketenagakerjaan Provinsi Kalimantan Timur
6
Zero Accident June 2025 Department of Manpower of East Kalimantan Province
Safety Accountability Terbaik Juni 2025
7 PT Darma Henwa
Best Safety Accountability June 2025
Mei 2025
8 LTI Free Manhours PT Darma Henwa
May 2025
Proyek Kideco
Kideco Project
P2 HIV/AIDS (Platinum) Februari 2026 Kementerian Ketenagakerjaan RI
9
HIV/AIDS Prevention and Control Program (Platinum) February 2026 Ministry of Manpower of Indonesia
P2 HIV/AIDS (Platinum) Juni 2025 Dinas Ketenagakerjaan Provinsi Kalimantan Timur
10
HIV/AIDS Prevention and Control Program (Platinum) June 2025 Department of Manpower of East Kalimantan Province
P2 TBC (Platinum) Juni 2025 Dinas Ketenagakerjaan Provinsi Kalimantan Timur
11
Tuberculosis Prevention and Control Program (Platinum) June 2025 Department of Manpower of East Kalimantan Province
President Director (Emas) Februari 2026
12 PT Kideco Jaya Agung
President Director Award (Gold) February 2026
Proyek Melak
Melak Project
Nihil Kecelakaan Juni 2025 Dinas Ketenagakerjaan Provinsi Kalimantan Timur
13
Zero Accident June 2025 Department of Manpower of East Kalimantan Province
Proyek Samarinda
Samarinda Project
P2 HIV/AIDS (Platinum) Februari 2026 Kementerian Ketenagakerjaan RI
14
HIV/AIDS Prevention and Control Program (Platinum) February 2026 Ministry of Manpower of Indonesia
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Penghargaan Tanggal Pemberi Penghargaan
No Awards Date Awarded by
Proyek Sangatta
Sangatta Project
P2 HIV/AIDS (Gold) Februari 2026 Kementerian Ketenagakerjaan RI
15
HIV/AIDS Prevention and Control Program (Gold) February 2026 Ministry of Manpower of Indonesia
P2 HIV/AIDS (Platinum) Juni 2025 Dinas Ketenagakerjaan Provinsi Kalimantan Timur
16
HIV/AIDS Prevention and Control Program (Platinum) June 2025 Department of Manpower of East Kalimantan Province
P2 TBC (Platinum) Juni 2025 Dinas Ketenagakerjaan Provinsi Kalimantan Timur
17
Tuberculosis Prevention and Control Program (Platinum) June 2025 Department of Manpower of East Kalimantan Province
Nihil Kecelakaan Juni 2025 Dinas Ketenagakerjaan Provinsi Kalimantan Timur
18
Zero Accident June 2025 Department of Manpower of East Kalimantan Province
PEMBERDAYAAN MASYARAKAT COMMUNITY EMPOWERMENT
Dalam rangka mendukung pembangunan berkelanjutan dan To support sustainable development and foster harmonious
menciptakan hubungan harmonis dengan masyarakat sekitar, relationships with surrounding communities, the Company
Perseroan secara konsisten melaksanakan berbagai inisiatif consistently implements various community empowerment
pemberdayaan masyarakat. Upaya ini diwujudkan melalui initiatives. These efforts are carried out through responsible
pengelolaan dampak operasional yang bertanggung jawab, management of operational impacts, the implementation of
pelaksanaan program Corporate Social Responsibility (CSR) well-planned Corporate Social Responsibility (CSR) programs,
yang terencana, serta kolaborasi aktif dengan para pemangku and active collaboration with stakeholders.
kepentingan.
Komitmen terhadap Tujuan Pembangunan Commitment to the Sustainable Development Goals
Berkelanjutan (SDGs) (SDGs)
Sebagai wujud komitmen terhadap prinsip pembangunan As part of its commitment to sustainable development, the
berkelanjutan, Perseroan menetapkan 7 (tujuh) dari 17 (tujuh Company has identified 7 (seven) of the 17 (seventeen) United
belas) Tujuan Pembangunan Berkelanjutan (SDGs) yang Nations Sustainable Development Goals (SDGs) as the primary
diinisiasi oleh PBB sebagai fokus utama dalam implementasi focus of its Corporate Social Responsibility (CSR) programs.
program Tanggung Jawab Sosial dan Lingkungan (CSR). The following 7 (seven) SDGs represent the Company's key
Adapun 7 (tujuh) SDGs yang menjadi prioritas utama priorities:
Perseroan adalah sebagai berikut:
Pendidikan Berkualitas
Quality Education
Kesetaraan Gender
Gender Equality
Air Bersih dan Sanitasi Layak
Clean Water and Sanitation
Energi Bersih dan Terjangkau
Affordable and Clean Energy
Pekerjaan Layak dan Pertumbuhan Ekonomi
Decent Work and Economic Growth
Industri, Inovasi, dan Infrastruktur
Industy, Innovation, and Infrastructure
Konsumsi dan Produksi yang Bertanggung Jawab
Responsible Consumption and Production
2025 Annual Report & Sustainability Report 311 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Sebagai tindak lanjut dari komitmen tersebut, Perseroan As a follow-up to this commitment, the Company has
merumuskan Kerangka Kerja CSR bertema “Pemberdayaan established a CSR Framework under the theme "Social
Sosial untuk Kehidupan yang Lebih Baik” yang berlandaskan Empowerment for a Better Life" which is built upon the
pada 4 (empat) pilar, yaitu: following 4 (four) pillars:
Kerangka Kerja CSR Hexindo
Hexindo CSR Framework
Pemberdayaan Sosial untuk Kehidupan yang Lebih Baik
Social Empowerment for Better Life
Pendidikan Lingkungan Kesehatan Sosial dan
Education Hidup Health Budaya
Environment Social and Culture
Kerangka Kerja CSR Hexindo
Hexindo’s CSR Framework
Kerangka tersebut menjadi acuan pelaksanaan program CSR The framework serves as the foundation for implementing
Perseroan agar selaras dengan inisiatif keberlanjutan Hitachi the Company's CSR programs, ensuring alignment with
Construction Machinery (HCM) Jepang, serta dilaksanakan Hitachi Construction Machinery (HCM) Japan's sustainability
melalui kolaborasi dengan pemangku kepentingan strategis, initiatives. Its implementation is carried out through
seperti lembaga pendidikan, LSM, pemerintah daerah, dan close collaboration with strategic stakeholders, including
komunitas lokal. Sejalan dengan hal tersebut, Perseroan educational institutions, non-governmental organizations
menetapkan sejumlah program unggulan yang dinilai paling (NGOs), local governments, and local communities. In line
relevan dan berdampak, antara lain: with this commitment, the Company has established several
flagship programs that are considered the most relevant and
impactful, as follows:
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Program Air Bersih dan Sanitasi Kemitraan untuk Mencapai Tujuan
Program Pendidikan Berkualitas (Aspek Lingkungan)
Layak
Quality Education Program Partnership for the Goals Program
Clean Water and Sanitation Program
(Environmental Aspect)
Tujuan | Goals Tujuan | Goals Tujuan | Goals
Mendukung komunitas lokal di daerah Menyediakan fasilitas pendidikan dan Berpartisipasi dalam meningkatkan
pascabencana dalam penyediaan air menginspirasi siswa untuk meraih citacita kesadaran lingkungan dan memberikan
bersih dan sanitasi yang layak. melalui berbagi pengetahuan. manfaat ekonomi bagi masyarakat.
To support local communities in To provide educational facilities and inspire To participate in raising environmental
postdisaster areas by providing access to students to pursue their aspirations through awareness and providing economic benefits
clean water and proper sanitation. the sharing of knowledge. to the community.
Inisiatif | Initiatives Inisiatif | Initiatives Inisiatif | Initiatives
Penyediaan fasilitas sanitasi (toilet Donasi infrastruktur dalam bentuk buku Kegiatan penanaman pohon dan
dan tangki air) serta penyelenggaraan dan keranjang penyimpanan, serta Kelas penyediaan program pendidikan dan
seminar kesehatan untuk warga. Inspirasi yang diadakan oleh Top/Middle pembelajaran.
Provision of sanitation facilities (toilets Management. Tree planting activities and the provision of
and water tanks) and the organization of Infrastructure donations in the form of books educational and learning programs.
health seminars for residents. and storage baskets, as well as Inspiration
Classes conducted by top/middle management.
Pemangku Kepentingan yang Terlibat Pemangku Kepentingan yang Terlibat Pemangku Kepentingan yang Terlibat
Stakeholder Involved Stakeholder Involved Stakeholder Involved
LSM lokal untuk membangun fasilitas. Perwakilan pelanggan dan lembaga LSM dan pemerintah daerah mendukung
Local NGOs to build facilities. pendidikan. penyediaan bibit dan memfasilitasi
Customer representatives and educational seminar.
institutions. NGOs and local government to support
seedling provision and facilitate seminars
Program TJSL [F.23, F.25] CSR Programs
Program CSR Perseroan dirancang dan diajukan sebelum The Company's CSR programs are planned and proposed prior
tahun buku berjalan, lengkap dengan alokasi anggaran yang to the beginning of each financial year, accompanied by an
sesuai. Dalam proses perencanaannya, Perusahaan melakukan appropriate budget allocation. During the planning process,
interaksi langsung dengan pemangku kepentingan seperti the Company engages directly with stakeholders, including
pemerintah daerah, tokoh masyarakat, dan LSM guna local governments, community leaders, and non-governmental
memahami kebutuhan riil di lapangan. Hal ini bertujuan organizations (NGOs), to better understand the actual needs
untuk memastikan bahwa program CSR memberikan manfaat of the communities. This approach is intended to ensure that
optimal sesuai dengan harapan masyarakat. CSR programs deliver optimal benefits in line with community
expectations.
Penanggung jawab pelaksanaan program CSR adalah The implementation of the Company's CSR programs is
Corporate Communication Section di bawah Departemen overseen by the Corporate Communication Section under
Corporate Planning & SMO. Unit ini bertugas untuk the Corporate Planning & SMO Department. This unit
merencanakan, melaksanakan, memantau, mengevaluasi, is responsible for planning, implementing, monitoring,
dan melakukan perbaikan terhadap program CSR. Selain itu, evaluating, and continuously improving CSR initiatives. In
Corporate Communication Section juga berkoordinasi dengan addition, the Corporate Communication Section coordinates
kantor cabang, proyek, dan pihak eksternal untuk mencapai with branch offices, project sites, and external stakeholders to
target program secara efektif. ensure the effective achievement of program objectives.
2025 Annual Report & Sustainability Report 313 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Pada tahun buku 2025, total biaya yang dialokasikan untuk During the 2025 financial year, the total budget allocated for
program CSR tercatat sebesar USD55.090. Dana tersebut CSR programs amounted to USD55,090. These funds were
digunakan untuk merealisasikan sejumlah program CSR utilized to implement various CSR initiatives throughout the
yang telah dilaksanakan sepanjang tahun, antara lain sebagai year, as follows:
berikut:
Education for All
Akses terhadap pendidikan yang berkualitas merupakan salah satu fondasi Access to quality education is one of the fundamental pillars in developing
penting dalam membangun sumber daya manusia yang unggul dan capable and competitive human resources. Nevertheless, limited educational
berdaya saing. Namun demikian, keterbatasan sarana pembelajaran serta facilities and inadequate access to reading materials remain challenges in a
akses terhadap bahan bacaan yang memadai masih menjadi tantangan number of regions across Indonesia. These conditions highlight the importance
di sejumlah wilayah di Indonesia. Kondisi tersebut mendorong perlunya of collaboration among various stakeholders to foster a more inclusive and high-
kolaborasi berbagai pihak untuk mendukung terciptanya lingkungan quality learning environment.
belajar yang lebih inklusif dan berkualitas.
Sebagai wujud komitmen terhadap pembangunan berkelanjutan, Perseroan As part of its commitment to sustainable development, the Company consistently
secara konsisten melaksanakan program tanggung jawab sosial perusahaan implements its Corporate Social Responsibility (CSR) initiatives through the
(Corporate Social Responsibility/CSR) melalui pilar Education for All. Education for All pillar. The program focuses on improving literacy, expanding
Program ini difokuskan pada peningkatan literasi, perluasan akses terhadap access to learning resources, and supporting the development of future
sumber belajar, serta pengembangan potensi generasi muda melalui generations through educational facilities and inspirational learning activities.
penyediaan fasilitas pendidikan dan kegiatan edukatif.
Pada Tahun Buku 2025, Perseroan menyalurkan donasi buku nonpelajaran In FY2025, the Company donated non-textbook reading materials to 4 (four)
kepada 4 (empat) Sekolah Dasar (SD) di Pontianak dan Merauke pada elementary schools in Pontianak and Merauke on November 3 and 5, 2025. In
3 dan 5 November 2025. Selain itu, Perseroan juga menyelenggarakan addition, the Company organized an Inspirational Class at SMKN 52 Jakarta on
kegiatan Kelas Inspirasi di SMKN 52 Jakarta pada 22 Oktober 2025 yang October 22, 2025, which was accompanied by the inauguration of a renovated
dirangkaikan dengan peresmian renovasi lapangan basket sebagai bagian basketball court as part of its efforts to provide a more conducive learning
dari upaya menciptakan lingkungan belajar yang lebih nyaman serta environment while encouraging students' character development and creativity.
mendorong pengembangan karakter dan kreativitas peserta didik.
Sejak pertama kali dilaksanakan pada tahun 2016, program Education for Since its launch in 2016, the Education for All program has reached more than
All telah menjangkau lebih dari 62 sekolah di 18 kota di Indonesia dengan 62 schools across 18 cities in Indonesia through the distribution of over 20,000
penyaluran lebih dari 20.000 buku nonpelajaran. Melalui keberlanjutan non-textbook reading materials. Through the continued implementation of this
program ini, Perseroan berharap dapat terus memberikan kontribusi program, the Company seeks to make a meaningful contribution to improving
nyata terhadap peningkatan kualitas pendidikan sekaligus mendukung the quality of education while supporting sustainable community development.
terwujudnya pembangunan masyarakat yang berkelanjutan.
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Donasi Kemanusiaan bagi Korban Bencana Banjir di Sumatra
Humanitarian Assistance for the Victims of the Sumatra Floods
Bencana banjir yang melanda sejumlah wilayah di Sumatra memberikan Floods that struck several areas in Sumatra had a significant impact on
dampak yang signifikan terhadap aktivitas masyarakat, infrastruktur, local communities, infrastructure, and regional economic recovery. These
serta proses pemulihan ekonomi di daerah terdampak. Kondisi tersebut conditions highlighted the importance of collaboration among various
mendorong perlunya kolaborasi berbagai pihak dalam mempercepat stakeholders to accelerate emergency response efforts and support post-
penanganan darurat dan mendukung proses rehabilitasi pascabencana. disaster rehabilitation.
Sebagai bentuk kepedulian terhadap masyarakat serta komitmen dalam As part of its commitment to Corporate Social Responsibility (CSR), the
menjalankan tanggung jawab sosial perusahaan (Corporate Social Company actively participated in disaster relief initiatives by providing
Responsibility/CSR), Perseroan berpartisipasi aktif dalam mendukung humanitarian assistance and operational support to affected communities.
upaya penanggulangan bencana melalui penyediaan bantuan kemanusiaan
dan dukungan operasional di lokasi terdampak.
Pada November 2025, PT Hexindo Adiperkasa Tbk menyalurkan bantuan In November 2025, PT Hexindo Adiperkasa Tbk supported flood recovery
pemulihan banjir di Sumatra melalui penyediaan 1 (satu) unit ekskavator efforts in Sumatra by deploying 1 (one) Hitachi ZX210F-5G excavator and
Hitachi ZX210F-5G dan 1 (satu) unit crawler carrier Morooka MST800 1 (one) Morooka MST800 crawler carrier to assist evacuation activities
untuk mendukung proses evakuasi serta pemulihan infrastruktur. Selain itu, and infrastructure restoration. In addition, the Company donated
Perseroan juga menyalurkan donasi kemanusiaan sebesar Rp104.678.705 Rp104,678,705 in humanitarian aid to help address the immediate needs of
guna membantu pemenuhan kebutuhan masyarakat terdampak. affected communities.
Melalui inisiatif tersebut, Perseroan berharap dapat berkontribusi dalam Through this initiative, the Company aims to contribute to accelerating
mempercepat proses pemulihan pascabencana sekaligus memberikan post-disaster recovery while delivering meaningful benefits to the affected
manfaat nyata bagi masyarakat. Program ini juga mencerminkan komitmen communities. The program also reflects the Company's commitment to
Perseroan untuk senantiasa hadir dan memberikan dukungan pada saat standing alongside society by providing timely support during emergencies
masyarakat menghadapi situasi darurat maupun tantangan kemanusiaan. and humanitarian challenges.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Pembangunan Fasilitas Sanitasi di Cipinang Besar Utara
Construction of Sanitation Facilities in Cipinang Besar Utara
Akses terhadap fasilitas sanitasi yang layak merupakan salah satu faktor Access to adequate sanitation facilities is a key factor in improving
penting dalam meningkatkan kualitas kesehatan dan kesejahteraan public health and overall community well-being. However, a number of
masyarakat. Namun demikian, masih terdapat wilayah yang menghadapi communities still face limited access to proper sanitation infrastructure,
keterbatasan sarana sanitasi sehingga memerlukan dukungan berbagai highlighting the need for collaborative efforts to create healthier and more
pihak untuk menciptakan lingkungan yang lebih sehat dan layak huni. livable environments.
Sebagai bentuk komitmen terhadap pembangunan berkelanjutan, As part of its commitment to sustainable development, the Company
Perseroan secara konsisten menjalankan program tanggung jawab sosial consistently implements its Corporate Social Responsibility (CSR)
perusahaan (Corporate Social Responsibility/CSR) melalui pilar Hygiene initiatives through the Hygiene for All pillar. The program is designed to
for All. Program ini bertujuan meningkatkan akses masyarakat terhadap improve community access to proper sanitation facilities while promoting
fasilitas sanitasi yang memadai sekaligus mendukung terciptanya perilaku clean and healthy living practices.
hidup bersih dan sehat.
Pada 15 Januari 2026, PT Hexindo Adiperkasa Tbk melaksanakan program On January 15, 2026, PT Hexindo Adiperkasa Tbk carried out a sanitation
pembangunan fasilitas sanitasi di Kelurahan Cipinang Besar Utara, Jakarta facility development program in Cipinang Besar Utara, East Jakarta,
Timur, melalui pembangunan 2 (dua) unit kamar mandi dan 5 (lima) through the construction of 2 (two) bathrooms and 5 (five) toilets serving
unit WC yang diperuntukkan bagi 83 Kepala Keluarga (KK). Program ini 83 households. The program was implemented in collaboration with the
dilaksanakan bekerja sama dengan Palang Merah Indonesia (PMI) Kota Indonesian Red Cross (PMI) of East Jakarta as part of a joint effort to
Jakarta Timur sebagai bentuk kolaborasi dalam meningkatkan kualitas improve community well-being.
hidup masyarakat.
Sejak pertama kali dilaksanakan pada FY2021, program Hygiene for All telah Since its inception in FY2021, the Hygiene for All program has been
direalisasikan di berbagai wilayah, antara lain Donggala, Sumatra Barat, implemented in several regions, including Donggala, West Sumatra,
Jakarta Timur, dan Cianjur. Melalui keberlanjutan program ini, Perseroan East Jakarta, and Cianjur. Through the continuation of this initiative,
berharap dapat terus berkontribusi dalam meningkatkan akses masyarakat the Company aims to further improve community access to proper
terhadap sanitasi yang layak serta mendukung terciptanya lingkungan yang sanitation facilities while supporting healthier and more sustainable living
lebih sehat dan berkelanjutan. environments.
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Plantation di Sentul
Plantation in Sentul
Pelestarian lingkungan merupakan bagian penting dari upaya menjaga Environmental conservation plays an important role in maintaining
keseimbangan ekosistem dan mendukung keberlanjutan kehidupan bagi ecosystem balance and supporting a sustainable future for generations to
generasi mendatang. Oleh karena itu, diperlukan kolaborasi berbagai pihak come. Accordingly, collaboration among various stakeholders is essential to
dalam meningkatkan tutupan vegetasi serta menjaga kelestarian lingkungan enhance green cover and preserve the environment through conservation
melalui berbagai kegiatan konservasi. initiatives.
Sebagai bentuk komitmen terhadap pembangunan berkelanjutan, As part of its commitment to sustainable development, the Company
Perseroan secara konsisten melaksanakan program tanggung jawab sosial consistently implements its Corporate Social Responsibility (CSR)
perusahaan (Corporate Social Responsibility/CSR) melalui pilar Nature for initiatives through the Nature for All pillar. The program aims to support
All. Program ini bertujuan mendukung pelestarian lingkungan sekaligus environmental conservation while raising public awareness of the
meningkatkan kesadaran masyarakat akan pentingnya menjaga ekosistem importance of protecting ecosystems and natural resources.
dan sumber daya alam.
Pada 18 Februari 2026, PT Hexindo Adiperkasa Tbk menyelenggarakan On February 18, 2026, PT Hexindo Adiperkasa Tbk organized the Plantation
kegiatan Plantation "Back to Nature" di Sentul melalui penanaman 570 "Back to Nature" program in Sentul by planting 570 matoa tree seedlings as
bibit pohon matoa sebagai upaya mendukung penghijauan dan pelestarian part of its efforts to promote reforestation and environmental conservation.
lingkungan.
Sejak pertama kali dilaksanakan pada tahun 2017, program Nature Since its launch in 2017, the Nature for All program has remained an
for All terus menjadi bagian dari komitmen berkelanjutan Perseroan integral part of the Company's long-term commitment to preserving the
dalam menjaga kelestarian lingkungan di berbagai wilayah Indonesia. environment across various regions of Indonesia. Through this initiative,
Melalui program ini, Perseroan berharap dapat memberikan kontribusi the Company seeks to make a meaningful contribution to improving
nyata terhadap peningkatan kualitas lingkungan sekaligus mendukung environmental quality while supporting a greener and more sustainable
terciptanya masa depan yang lebih hijau dan berkelanjutan. future.
Pengaduan Masyarakat [F.24] Community Grievance Mechanism
Hingga akhir tahun buku 2025, Perseroan belum menyediakan As of the end of the 2025 financial year, the Company had
saluran khusus untuk menerima keluhan dan/atau pengaduan not established a dedicated channel to receive complaints
dari masyarakat terkait dampak isu sosial dan lingkungan yang and/or grievances from the public regarding the social and
timbul dari aktivitas operasional Perusahaan. Meski demikian, environmental impacts arising from its operational activities.
masyarakat tetap dapat menyampaikan pengaduan dan/atau Nevertheless, members of the public may submit complaints
keluhannya melalui saluran Whistleblowing System (WBS), and/or grievances through the Company's Whistleblowing
surat elektronik, media sosial, situs web serta ke kantor pusat, System (WBS), email, social media platforms, corporate
cabang, dan project terdekat. website, or by contacting the nearest Head Office, Branch
Office, and project site.
Sepanjang tahun buku 2025, tidak terdapat keluhan maupun Throughout the 2025 financial year, the Company did not
pengaduan dari masyarakat yang diterima oleh Perseroan receive any complaints or grievances from the public regarding
terkait dampak negatif yang timbul akibat kegiatan bisnis adverse impacts arising from its business activities or products.
maupun produk Perusahaan.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Aspek Produk dan Jasa
Products and Services Aspect
Kesehatan dan Keamanan Konsumen
Topik Material Customer Health and Safety
yang Tercakup [3-2]
Material Topic Covered
KOMITMEN TERHADAP KEBERLANJUTAN COMMITMENT TO SOCIAL SUSTAINABILITY
SOSIAL [3-3]
Produk alat berat memiliki implikasi keselamatan yang Heavy equipment products have critical safety implications for
kritis terhadap keselamatan pengguna, sehingga Perusahaan users. Therefore, the Company is responsible for ensuring the
bertanggung jawab untuk memastikan kualitas dan keamanan quality and safety of every product it distributes.
produk yang didistribusikan.
Dampak dan Pengelolaan Dampak [E.5] Impact and Impact Management
Operasional Hexindo berpotensi menimbulkan dampak Hexindo's operations may generate environmental and
lingkungan dan sosial, seperti emisi, kebisingan, dan gangguan social impacts, including emissions, noise, and ecosystem
ekosistem. Untuk memitigasinya, Perseroan mematuhi regulasi disturbance. To mitigate these impacts, the Company complies
nasional dan internasional serta menghindari kerja sama with applicable national and international regulations and
dengan pihak berisiko tinggi. Selain itu, penyediaan produk avoids engaging with high-risk counterparties. In addition,
ramah lingkungan turut mendukung pengurangan emisi dan the provision of environmentally friendly products supports
peningkatan efisiensi, sekaligus menjaga keselamatan dan emission reduction and operational efficiency while enhancing
keandalan operasional melalui penerapan sistem pemantauan safety and equipment reliability through the implementation of
real-time. real-time monitoring systems.
Komitmen dan Kebijakan Commitment and Policies
Perseroan berkomitmen untuk melindungi hak konsumen The Company is committed to protecting consumer rights in
sebagaimana diatur dalam UU No. 8 Tahun 1999, serta accordance with Law No. 8 of 1999 on Consumer Protection
memastikan penyediaan produk dan layanan secara adil dan and to providing fair, high-quality products and services.
berkualitas. Komitmen ini didukung oleh sertifikasi ISO This commitment is supported by ISO 9001:2015 certification
9001:2015 untuk proses penjualan, distribusi, dan layanan covering sales, distribution, and after-sales service processes.
purna jual. Selain itu, Perusahaan juga menerapkan kebijakan The Company also enforces a policy prohibiting transactions
larangan transaksi dengan entitas berisiko tinggi, selaras with high-risk entities in line with the guidelines of HCM
dengan pedoman dari HCM Jepang. Selain itu, Hexindo hanya Japan. Furthermore, Hexindo exclusively supplies products
menyediakan produk dari merek ternama seperti Hitachi, from reputable brands such as Hitachi, Bell, Dynapac, Foton,
Bell, Dynapac, Foton, dan Morooka yang didukung oleh and Morooka, supported by comprehensive spare parts
ketersediaan suku cadang, layanan purna jual responsif, dan availability, responsive after-sales services, and technical
pelatihan teknis bagi pelanggan. training for customers.
Tindakan dan Efektivitas Actions and Effectiveness
Perseroan mengelola dampak operasional melalui pendekatan The Company manages its operational impacts through
pencegahan, mitigasi, dan penguatan dampak positif. preventive measures, mitigation initiatives, and programs
Upaya ini mencakup remanufaktur komponen berstandar designed to enhance positive outcomes. These efforts include
Hitachi, pemanfaatan E-Service (GES) untuk pemantauan Hitachi-standard component remanufacturing, the utilization
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preventif, serta pelatihan teknis bagi operator. Dampak of the Global E-Service (GES) platform for preventive
negatif ditangani melalui distribusi suku cadang secara real- monitoring, and technical training for equipment operators.
time dan pengendalian mutu ketat. Selain itu, inovasi produk Potential adverse impacts are addressed through real-time spare
ramah lingkungan dan layanan berbasis teknologi terus parts distribution and stringent quality control processes. In
dikembangkan untuk memperkuat kontribusi positif secara addition, the Company continues to develop environmentally
berkelanjutan. friendly products and technology-based services to strengthen
its long-term positive contribution.
Keterlibatan Pemangku Kepentingan Stakeholder Engagement
Bentuk keterlibatan pemangku kepentingan Perseroan dalam The Company's stakeholder engagement in managing product
pengelolaan dampak produk dan layanan mencakup: and service impacts includes:
• Survei kepuasan pelanggan sebagai dasar perbaikan • Customer satisfaction surveys as a basis for continuous
berkelanjutan; improvement;
• Penyediaan saluran komunikasi terbuka melalui website, • Open communication channels through the Company's
telepon, dan email untuk menampung keluhan serta website, telephone, and email to receive complaints and
permintaan informasi; information requests;
• Pelatihan operator dan teknisi guna menjamin • Operator and technician training to ensure safe equipment
pengoperasian yang aman; serta operation; and
• Kolaborasi dengan prinsipal terpercaya untuk memastikan • Collaboration with trusted principals to ensure product
kualitas produk dan dukungan teknis yang optimal. quality and optimal technical support.
KUALITAS SERTA KEAMANAN PRODUK DAN PRODUCT AND SERVICE QUALITY AND
JASA SAFETY
Hexindo berkomitmen untuk menghadirkan produk dan Hexindo is committed to delivering safe, high-quality products
layanan yang aman, berkualitas, serta sesuai dengan standar and services that comply with national and international
nasional dan internasional. Seluruh upaya difokuskan untuk standards. These efforts are focused on ensuring customer
menjamin kepuasan dan perlindungan pelanggan secara satisfaction and protection on a sustainable basis.
berkelanjutan.
Perlindungan Hak Pelanggan Customer Rights Protection
Sebagai bagian dari grup perusahaan global, Hexindo As part of a global corporate group, Hexindo implements
menerapkan praktik bisnis yang selaras dengan pedoman business practices aligned with the guidelines of its parent
perusahaan induk di Jepang, khususnya dalam menjaga company in Japan, particularly in maintaining integrity
integritas melalui kebijakan anti-transaksi dengan pihak- through its policy against transactions with high-risk parties.
pihak berisiko. Dalam menjalankan operasionalnya, Hexindo In conducting its operations, Hexindo ensures compliance
memastikan kepatuhan terhadap regulasi global maupun with both global and national regulations by strictly avoiding
nasional dengan secara ketat menghindari transaksi dengan transactions with parties included on United Nations sanctions
pihak yang tercantum dalam daftar hitam PBB atau yang terlibat lists or involved in terrorism or narcotics-related activities.
dalam aktivitas terorisme dan narkotika. Komitmen ini juga This commitment is also consistent with Law No. 8 of 1999 on
sejalan dengan UU No. 8 Tahun 1999 tentang Perlindungan Consumer Protection, under which Hexindo places customer
Konsumen, di mana Hexindo menempatkan hak pelanggan rights as a top priority, including ensuring the safety of the
sebagai prioritas utama, termasuk dalam menjamin keamanan products and services it provides.
produk dan layanan yang diberikan.
Komitmen terhadap Produk dan Jasa yang Setara Commitment to Equal Products and Services for
Kepada Pelanggan [F.17] Customers
Perseroan berkomitmen untuk menyediakan produk dan The Company is committed to providing high-quality
layanan berkualitas tinggi bagi seluruh pelanggan tanpa products and services to all customers without discrimination.
diskriminasi. Komitmen ini didukung oleh sertifikasi sistem This commitment is supported by ISO 9001:2015 Quality
manajemen mutu ISO 9001:2015 untuk seluruh proses Management System certification covering all sales, heavy
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
penjualan, distribusi alat berat, dan jasa pertambangan di equipment distribution, and mining services conducted at
Kantor Pusat, Cabang Jakarta, Cabang Balikpapan, Product the Head Office, Jakarta Branch, Balikpapan Branch, Product
Support, serta Remanufacturing Balikpapan. Sertifikasi Support Division, and Balikpapan Remanufacturing Facility.
ini menjadi bukti kesesuaian Hexindo dengan standar This certification demonstrates Hexindo's compliance with
internasional dalam menjamin kualitas produk dan layanan. international standards in ensuring product and service quality.
Sebagai bagian dari komitmen tersebut, Hexindo menawarkan As part of this commitment, Hexindo offers heavy equipment
alat berat dari merek ternama, seperti Hitachi, Bell, Foton, from leading brands, including Hitachi, Bell, Foton, Morooka,
Morooka dan Dynapac untuk berbagai sektor seperti and Dynapac, serving industries such as mining, construction,
pertambangan, konstruksi, perkebunan, dan kehutanan. plantations, and forestry. The Company's key capabilities
Adapun dukungan yang Perseroan miliki, antara lain: include:
1. Layanan lengkap 1. Comprehensive Services
Remanufaktur komponen dengan garansi setara Component remanufacturing with warranties equivalent
baru, welding center berkualitas, dan e-service untuk to new components, a high-quality Welding Center,
pemantauan alat berat secara real-time. and e-service solutions for real-time heavy equipment
monitoring.
2. Suku cadang 2. Spare Parts
Tersedia lebih dari 88.000 item dengan distribusi cepat di More than 88,000 spare parts are available through a
seluruh Indonesia. nationwide fast distribution network.
3. Pelatihan 3. Training
Program peningkatan kompetensi teknis dan manajerial Technical and managerial competency development
untuk tim Perseroan. programs for the Company's personnel.
Perseroan memastikan bahwa seluruh pelanggan mendapatkan The Company ensures that all customers receive equal service
layanan setara, dukungan cepat, dan solusi tepat kebutuhan quality, prompt support, and solutions tailored to their
sesuai dengan komitmen Perusahaan, yaitu kualitas, operational requirements, in line with its commitment to
ketersediaan, dan kepuasan pelanggan. quality, availability, and customer satisfaction.
Inovasi serta Pengembangan Produk dan Jasa [F.26] Product and Service Innovation
Hexindo terus berinovasi dalam pengembangan produk dan Hexindo continues to innovate in product and service
layanan, baik dari segi teknologi, efisiensi operasional, maupun development by improving technology, operational efficiency,
dampak lingkungan. Berikut adalah beberapa inisiatif utama and environmental performance. Key initiatives include:
yang telah dilakukan:
1. Produk Ramah Lingkungan 1. Environmentally Friendly Products
Hexindo menyediakan alat berat dengan teknologi terkini Hexindo provides heavy equipment equipped
yang dirancang untuk mengurangi dampak lingkungan, with advanced technologies designed to minimize
seperti: [B.1.d] environmental impacts, including:
• Zero Tail Swing Mini Excavators • Zero Tail Swing Mini Excavators
Model seperti ZX33U-5A dan ZX48U-5A dirancang Models such as the ZX33U-5A and ZX48U-5A
dengan fitur ramah lingkungan, termasuk tingkat feature environmentally friendly technologies,
kebisingan rendah dan emisi gas buang rendah. including low noise levels and reduced exhaust
Desain zero tail swing memungkinkan alat ini emissions. Their zero tail swing design enables safe
beroperasi di ruang sempit tanpa risiko merusak operation in confined spaces while minimizing the
lingkungan sekitar. Selain itu, produk ini juga risk of damage to surrounding areas. These models
dilengkapi dengan fitur keselamatan, seperti TOPS are also equipped with TOPS (Tip-Over Protective
(Tip-Over Protective Structure) dan FOPS (Falling Structure) and FOPS (Falling Object Protective
Object Protective Structure) untuk meningkatkan Structure) to enhance operator safety.
perlindungan bagi operator.
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• Ekskavator Listrik (Electric Drive) • Electric Drive Excavators
Hexindo menghadirkan ekskavator listrik dalam seri Hexindo offers the EX3600E-6 and EX5600E-6
EX3600E-6 dan EX5600E-6 yang mengandalkan electric excavators, which are powered by electricity
tenaga listrik dan dapat mengurangi emisi gas and produce lower exhaust emissions while
buang. Ekskavator listrik ini menawarkan performa delivering performance comparable to conventional
setara dengan model konvensional namun dengan models.
dampak lingkungan yang lebih rendah.
• Ekskavator Bertenaga Baterai • Battery-Powered Excavators
HCM Jepang meluncurkan produk ZX55U-6EB, HCM Japan has introduced the ZX55U-6EB, the
ekskavator 5-ton bertenaga baterai bebas emisi first zero-emission 5-ton battery-powered excavator
pertama di pasar Eropa, untuk memenuhi kebutuhan launched in the European market. The model offers
pelanggan akan alat berat berkelanjutan. Produk ini two operating options: a 39 kWh lithium-ion battery
menawarkan dua opsi pengoperasian, yaitu baterai or a direct connection to a three-phase CEE 400VAC
lithium-ion 39 kWh atau koneksi kabel langsung ke power supply.
sumber listrik 3 fase CEE 400VAC.
• Wheel Loader dengan Hydrostatic Transmission • Wheel Loaders with Hydrostatic Transmission
(HST) (HST)
Generasi terbaru wheel loader dari Hexindo kini The latest generation of Hexindo wheel loaders
hadir dengan inovasi unggulan melalui penerapan features Hydrostatic Transmission (HST)
sistem Hydrostatic Transmission (HST). Teknologi technology, delivering improved fuel efficiency,
ini memberikan berbagai keunggulan, mulai reduced noise and exhaust emissions, and enhanced
dari peningkatan efisiensi bahan bakar hingga mobility across various working conditions, making
pengurangan polusi suara dan emisi gas buang. them more energy-efficient and environmentally
Selain itu, desain HST juga dapat meningkatkan friendly.
mobilitas di berbagai medan kerja, sehingga
menjadikan wheel loader ini sebagai solusi yang
lebih hemat energi dan ramah lingkungan.
2. Layanan Purna Jual Inovatif 2. Innovative After-Sales Services
Prseroan menghadirkan berbagai layanan purna jual The Company offers various innovative after-sales
inovatif yang dirancang untuk meningkatkan efisiensi, services designed to improve efficiency, reliability, and
keandalan, dan keberlanjutan, antara lain: sustainability, including:
• Global E-Service (GES) • Global E-Service (GES)
Platform digital ini memungkinkan pelanggan This digital platform enables customers to monitor
memantau kondisi alat berat mereka secara real-time, equipment conditions in real time, analyze machine
menganalisis performa mesin, dan menjadwalkan performance, and schedule preventive maintenance,
perawatan preventif. Layanan ini membantu thereby reducing downtime and optimizing spare
mengurangi downtime dan mengoptimalkan parts utilization.
penggunaan suku cadang.
• Layanan Komponen Remanufaktur • Remanufacturing Component Services
Komponen bekas diproses ulang di fasilitas Used components are restored at Hexindo's
remanufaktur Hexindo hingga setara baru. Proses remanufacturing facility to a condition equivalent
ini mengikuti standar ketat dari Hitachi dan to new products, following Hitachi's stringent
disertai garansi performa, sehingga tidak hanya standards and supported by performance warranties.
memperpanjang umur pakai produk, tetapi juga
dapat mengurangi limbah.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
• Program Service Part Engineering (SPE) • Service Part Engineering (SPE) Program
Perseroan menyediakan program SPE yang The SPE program includes:
mencakup:
a. Technical Analysis Program, berupa a. Technical Analysis Program, providing
pemeriksaan menyeluruh kinerja mesin/unit comprehensive machine and equipment
untuk memastikan kelayakan komponen. performance assessments to determine
component condition.
b. Inspeksi berkala sesuai masa garansi (2.000- b. Periodic inspections based on warranty periods
4.000 jam/unit). (2,000–4,000 operating hours per unit).
c. Pemeriksaan undercarriage gratis untuk c. Complimentary undercarriage inspections to
menilai kondisi unit secara akurat. accurately assess equipment conditions.
d. Promosi suku cadang, pemasangan gratis d. Spare parts promotions, free installation
untuk komponen tertentu, serta garansi purna for selected components, and after-sales
jual (part & service). warranties covering both parts and services.
Program SPE didukung oleh mekanik bersertifikasi, The SPE program is supported by certified mechanics,
peralatan canggih, dan fasilitas berteknologi advanced equipment, and state-of-the-art facilities, enabling
tinggi, sehingga dapat membantu pelanggan dalam customers to plan spare parts replacement more efficiently.
merencanakan pergantian suku cadang secara efisien.
3. Pengelolaan Suku Cadang yang Efisien 3. Efficient Spare Parts Management
Hexindo menerapkan sistem manajemen persediaan Hexindo utilizes an advanced IBM-AS400 inventory
mutakhir berbasis IBM-AS400 yang terhubung secara management system connected in real time to its
real-time dengan seluruh jaringan distribusi di Indonesia. nationwide distribution network. This system is supported
Sistem ini didukung oleh: by:
• Gudang utama di Jakarta dan Balikpapan; • Main warehouses in Jakarta and Balikpapan;
• Koneksi dengan pusat suku cadang Hitachi di • Connectivity with Hitachi spare parts centers in
Singapura dan Jepang; serta Singapore and Japan; and
• Lebih dari 88.000 item suku cadang yang tersebar di • More than 88,000 spare parts available across
seluruh Indonesia. Indonesia.
Inovasi ini dapat mempercepat perbaikan, mengurangi This integrated system accelerates repairs, reduces
pemborosan sumber daya, dan meminimalkan delay resource waste, and minimizes operational delays.
operasional.
Evaluasi serta Dampak Produk dan Jasa [F.27, F.28] Product and Service Evaluation and Impacts
Industri alat berat berpotensi menimbulkan emisi, kebisingan, The heavy equipment industry may generate emissions, noise,
dan gangguan ekosistem, serta risiko downtime akibat ecosystem disturbance, and operational downtime resulting
ketergantungan suku cadang impor. Namun, Perseroan from reliance on imported spare parts. Nevertheless, the
memastikan bahwa seluruh produk dan layanan (100%) yang Company ensures that all of its products and services (100%)
ditawarkan telah memenuhi standar keamanan, keselamatan, comply with applicable safety, health, and quality standards,
dan kesehatan, sehingga dampak negatif yang timbul dapat thereby significantly minimizing potential adverse impacts.
diminimalkan secara signifikan. Komitmen ini diwujudkan This commitment is demonstrated through the following
melalui berbagai upaya, antara lain: [416-1] measures:
1. Prinsipal Berkualitas 1. High-Quality Principals
Produk alat berat seperti excavator, wheel loader, dan Heavy equipment products, including excavators, wheel
dump truck disediakan oleh merek ternama (Hitachi, Bell, loaders, and dump trucks, are supplied by trusted brands
Dynapac, Foton, Morooka) yang telah teruji keandalan such as Hitachi, Bell, Dynapac, Foton, and Morooka, all
dan keselamatannya. recognized for their reliability and safety.
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2. Proses Produksi dan Pengujian 2. Production and Testing Processes
• Komponen remanufaktur dirakit ulang dan diuji • Remanufactured components are rebuilt and tested
sesuai pedoman ketat Hitachi, dengan garansi setara in accordance with Hitachi's stringent standards
komponen baru. and are supported by warranties equivalent to new
components.
• Layanan pengelasan (Welding Center) didukung • Welding Center services are supported by regular
oleh uji nondestruktif secara berkala serta mengikuti non-destructive testing and follow Hitachi's standard
prosedur standar Hitachi. operating procedures.
3. Dukungan Teknologi dan Pemantauan 3. Technology and Monitoring Support
GES (Global E-Service) memungkinkan pemantauan real- Global E-Service (GES) enables real-time monitoring of
time unit pelanggan untuk mengurangi downtime dan customer equipment to reduce downtime and improve
meningkatkan keamanan operasional, serta Monitoring operational safety and Excavator Monitoring Systems
System pada excavator dapat mencatat data pergerakan record movement and pressure data for preventive risk
dan tekanan untuk analisis pencegahan risiko. analysis.
4. Kepatuhan Lingkungan dan Keselamatan 4. Environmental and Safety Compliance
Produk seperti mini excavator dirancang dengan emisi Products such as mini excavators feature low-emission
rendah dan reduksi kebisingan untuk konstruksi malam and low-noise technologies suitable for nighttime
hari, memenuhi standar ramah lingkungan. Selain itu, construction activities. In addition, the Company's Rigid
produk Rigid Dump Truck Perseroan juga menggunakan Dump Truck products are equipped with efficient and
teknologi Cummins/ MTU yang efisien dan aman untuk reliable Cummins/MTU engine technology, designed to
operasi pertambangan skala besar. support safe and high-performance operations in large-
scale mining environments.
5. Suku Cadang dan Pemeliharaan 5. Spare Parts and Maintenance
• Suku cadang asli dikelola dengan sistem Global • Genuine spare parts are managed through the
Hitachi dan didistribusikan melalui jaringan Global Hitachi system and distributed via a real-
real-time untuk memastikan ketersediaan dan time network to ensure availability and authenticity.
orisinalitas.
• Penggunaan Hitachi Lubricants, Filters, dan • Hitachi Lubricants, Filters, and Undercarriage
Undercarriage yang dirancang khusus untuk components are specifically designed for extreme
kondisi ekstrem memperpanjang usia produk dan operating conditions, extending product life and
mengurangi risiko kerusakan. reducing the risk of failure.
Dengan kolaborasi mitra terpercaya dan proses kontrol Through collaboration with trusted business partners and
kualitas yang ketat, Hexindo menjamin keamanan produk/jasa rigorous quality control processes, Hexindo ensures the safety
bagi pelanggan dari tahap produksi hingga purna jual. Melalui of its products and services throughout the entire lifecycle,
berbagai upaya tersebut, tidak terdapat insiden ketidakpatuhan from production to after-sales support. As a result of these
terkait dampak kesehatan dan keselamatan dari produk efforts, no incidents of non-compliance relating to the health
maupun jasa Perseroan yang terjadi di sepanjang tahun buku and safety impacts of the Company's products or services were
2025. recorded during the 2025 financial year.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis Produk yang Ditarik Kembali dan/atau Layanan yang Product Recalls and/or Service Discontinuation Dihentikan [F.29] Sistem jaminan kualitas untuk alat berat merek Hitachi The quality assurance system for Hitachi heavy equipment mewajibkan Perseroan untuk memastikan bahwa setiap unit requires the Company to ensure that every unit delivered yang dikirim ke pelanggan telah melalui prosedur Quality to customers has passed rigorous Quality Control (QC) Control (QC) yang ketat. Setiap produk dari prinsipal harus procedures. Each product received from the principal menjalani proses QC menyeluruh, mencakup pemeriksaan undergoes comprehensive QC inspections covering the fisik dan fungsi semua komponen pada saat receiving di pabrik. physical condition and functionality of all components upon Jika produk dinyatakan lulus QC (ditandai dengan status OK arrival. Once the product passes QC (indicated by an "OK" dalam formulir inspeksi), maka tanggung jawab atas produk status on the inspection form), responsibility for the unit is tersebut beralih ke Perseroan. Selanjutnya, prosedur QC transferred to the Company. A second QC inspection is then kembali dilakukan sebelum unit dikirim ke pelanggan untuk conducted prior to customer delivery to ensure the equipment memastikan bahwa alat berat memenuhi standar kualitas dan meets all quality standards and is fully ready for delivery. dalam kondisi ready for delivery. Untuk menjamin kepuasan pelanggan setelah penyerahan To maintain customer satisfaction following product delivery, produk, Perseroan juga menjalankan layanan purna jual yang the Company also provides structured after-sales services didukung oleh sistem operasional terstruktur dan sumber daya supported by an integrated operating system and qualified yang mumpuni. Jaringan logistik yang terkoordinasi memastikan personnel. A coordinated logistics network ensures the timely ketersediaan dan pengiriman komponen teknis secara tepat availability and delivery of technical components. In addition, waktu. Selain itu, fasilitas workshop dan tim teknis Perseroan the Company's workshop facilities and technical teams remain senantiasa siap memberikan dukungan maksimal, termasuk ready to provide comprehensive support, including digital melalui sistem pemantauan digital yang memungkinkan deteksi monitoring systems that enable early detection of maintenance dini atas kebutuhan perawatan atau perbaikan. and repair requirements. Dengan integrasi sistem QC, layanan purna jual yang Through the integration of stringent QC procedures, terstruktur, serta SDM yang terlatih, tidak terdapat produk structured after-sales services, and a highly trained workforce, Perseroan yang ditarik kembali atau layanan yang dihentikan the Company recorded no product recalls or service karena alasan teknis maupun nonteknis di sepanjang tahun discontinuations due to either technical or non-technical buku 2025. [416-2] reasons throughout the 2025 financial year. KESELAMATAN, KESEHATAN, DAN KEPUASAN CUSTOMER SAFETY, HEALTH, AND PELANGGAN SATISFACTION Sebagai Perusahaan yang menyediakan alat berat untuk berbagai As a provider of heavy equipment serving various industries, sektor industri, Perseroan menyadari pentingnya keselamatan, the Company recognizes the importance of customer safety, kesehatan, dan kepuasan pelanggan dalam mendukung health, and satisfaction in supporting smooth field operations. kelancaran operasional di lapangan. Hal ini menjadi dasar These principles form the foundation of every product and dalam setiap produk dan layanan yang ditawarkan. service offered by the Company. Keselamatan dan Kesehatan Pelanggan [416-1] Customer Safety and Health Seluruh produk (100%) yang Perseroan tawarkan dirancang All products (100%) offered by the Company are designed to untuk mengutamakan kenyamanan, keselamatan, dan prioritize user comfort, safety, and security. During the sales keamanan pengguna. Dalam proses negosiasi, tim sales process, the Company's sales team provides comprehensive Perusahaan akan mempresentasikan produk secara lengkap, product presentations, including proper operating procedures termasuk standar pengoperasian yang benar dan prosedur and safety requirements. Prior to delivery, the Company keselamatan. Sebelum penyerahan produk, Perseroan conducts a Machine Delivery Inspection (MDI) to ensure menerapkan proses Machine Delivery Inspection (MDI) that every inspection requirement has been fulfilled. Each untuk memastikan semua aspek inspeksi terpenuhi. Setiap inspection item is thoroughly explained to customers to ensure poin pemeriksaan dijelaskan secara rinci kepada pelanggan complete understanding. agar dipahami sepenuhnya. PT Hexindo Adiperkasa Tbk 324 Laporan Tahunan & Laporan Keberlanjutan 2025
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Selain itu, Perseroan juga memastikan pelanggan memiliki The Company also ensures that customers possess adequate
pemahaman yang memadai dalam mengoperasikan alat berat. knowledge and skills to operate heavy equipment safely.
Untuk itu, Perseroan menyediakan opsi pelatihan operator Accordingly, operator training is offered as part of the sales
sebagai bagian dari skema penjualan, terutama untuk produk package, particularly for equipment used in the mining sector.
yang digunakan di sektor pertambangan. Adapun pelatihan The Company provides 2 (two) types of training:
yang disediakan Perseroan terdiri dari 2 (dua) jenis, yaitu:
1. Pelatihan Operator 1. Operator Training
Pelatihan ini bertujuan untuk membekali operator dengan Designed to equip operators with the knowledge and
kemampuan pengoperasian produk secara optimal dan skills required to operate equipment safely and efficiently
aman, serta meminimalkan risiko mis-use dan mis- while minimizing the risks of misuse and misapplication.
application.
2. Pelatihan Teknisi 2. Technician Training
Pelatihan ini bertujuan untuk melatih teknisi dalam Designed to train technicians in proper equipment
melakukan perawatan alat berat agar tetap produktif dan maintenance to maximize productivity and extend
memiliki masa pakai panjang. equipment service life.
Pelatihan tersebut dilaksanakan secara tatap muka (kelas dan These training programs are delivered through classroom
praktik lapangan) selama 4-5 hari kerja. Setelah pelatihan, instruction and field practice over a period of four to
dilakukan evaluasi untuk memastikan peserta memahami five working days. Following completion of the training,
seluruh materi dengan baik. participants undergo evaluations to ensure that all training
materials have been fully understood.
Kepuasan Pelanggan [F.30] Customer Satisfaction
Dalam rangka meningkatkan kualitas produk dan layanan, To continuously improve the quality of its products and
Perseroan melaksanakan survei kepuasan pelanggan guna services, the Company conducts customer satisfaction surveys
mengevaluasi kinerja serta memperoleh umpan balik atas to evaluate its performance and obtain customer feedback. The
produk dan layanan Perusahaan. Berikut adalah beberapa following are several customer testimonials collected through
testimoni pelanggan Perseroan dari hasil survei kepuasan the Company's customer satisfaction survey during the 2025
pelanggan pada tahun buku 2025: financial year:
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Testimonials
Foton Dump Truck 6x4
ALI SATIBI
“Jaringan Hexindo ada di mana-mana. Kemudian product sales-nya atau product
Owner of PT Permata Intan support -nya juga bagus. Karena itu saya sangat percaya.”
Kapuas
“Hexindo has an extensive network. Their product sales and product support are also
excellent. That’s why I have strong trust in them.”
ZX890LCH-7G & ZX350H-7G
ANDREAS “Dari sisi performance-nya, dalam 3 tahun terakhir tidak ada kendala besar
JOKO SUBAGIO di engine. Uniknya, produk Hitachi ini semakin besar unitnya justru semakin
Project Manager lincah. Dari sisi cycle time juga masih masuk dan target bisa tercapai,.”
PT Mitra Alam Persada “In terms of performance, over the past three years there have been no major engine
issues. Interestingly, the larger the Hitachi unit, the more agile it becomes. Cycle time is
still within range, and targets can be achieved.”
EX2600-7 & ZX890LCH-7G
YUWANA "EX2600-7 memiliki tenaga yang besar dan cocok digunakan untuk operasional
tambang yang menantang, sedangkan ZX890LCH-7G dilengkapi teknologi
DIPOWIKORO Aerial Angle untuk meningkatkan visibilitas dan awareness , serta desain yang
Owner of PT Arkananta Apta memudahkan perawatan rutin."
Pratista
"The EX2600-7 offers high power and is well suited for demanding mining operations,
while the ZX890LCH-7G is equipped with Aerial Angle technology to enhance visibility
and situational awareness, along with a design that facilitates routine maintenance."
BX100
ISLAMUDDIN "Operator hanya butuh waktu sebentar untuk menguasai BX100 dan bisa
langsung menggunakannya dengan baik."
Director of PT Manpower
Putra Sawerigading "Operators only needed a short time to master the BX100 and could quickly operate it
effectively."
ZX200-5G, ZX350H-7G & Bell B45E
"Penerapan sistem ConSite membantu memantau performa mesin, konsumsi bahan
ANDI bakar, dan pola penggunaan alat untuk meningkatkan efisiensi dan produktivitas.
ZX200-5G dan ZX350H-7G masih beroperasi hingga saat ini, sementara Bell B45E
TENRY BALI mampu bekerja secara optimal di area pertambangan yang menantang. Apabila
Owner of PT Ariano Bintang terdapat kendala, Hexindo selalu siap memberikan dukungan."
Cemerlang "The ConSite system helps monitor machine performance, fuel consumption, and
equipment usage patterns to improve efficiency and productivity. The ZX200-5G and
ZX350H-7G remain in operation, while the Bell B45E is capable of operating optimally
in challenging mining environments. Whenever issues arise, Hexindo is always ready to
provide support."
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Tentang Laporan
About The Report
SEKILAS TENTANG LAPORAN [2-2, 2-3, 2-4, 2-5][G.1, G.3] OVERVIEW OF THIS REPORT
Laporan ini merupakan laporan tahunan dan keberlanjutan This Annual and Sustainability Report of PT Hexindo
PT Hexindo Adiperkasa Tbk yang diterbitkan secara rutin Adiperkasa Tbk is published annually and presents the
setiap tahun. Laporan ini memuat informasi mengenai kinerja Company's economic, environmental, social, and governance
ekonomi, lingkungan, sosial, serta tata kelola Perusahaan. performance. The reporting scope and period are aligned with
Cakupan dan periode pelaporan ini disesuaikan dengan laporan the Company's financial statements, covering the period from
keuangan Perseroan, yaitu untuk periode 1 April 2025 hingga 1 April 2025 to 31 March 2026. As no feedback was received on
31 Maret 2026. Sehubungan dengan tidak adanya umpan balik the previous report published on July 2025, this report does not
atas laporan sebelumnya yang diterbitkan pada bulan Juli 2025, include any follow-up actions related to such feedback.
maka laporan ini tidak memuat tindak lanjut atas umpan balik
tersebut.
Selain itu, laporan ini juga memuat data dan informasi dengan This report also contains certain information and data identified
keterangan “pengungkapan kembali” yang disebabkan oleh as "restated disclosures," reflecting changes in calculation
perubahan metode dan/atau cakupan perhitungan, tanpa methodologies and/or reporting scope. These restatements
memberikan dampak signifikan terhadap data yang dilaporkan. do not have a material impact on the information presented.
Hingga saat ini, Perseroan belum menggunakan jasa assurance As of the reporting period, the Company has not engaged an
dari pihak independen untuk Laporan Keberlanjutan ini. Meski independent assurance provider to verify this Sustainability
demikian, Perseroan memastikan bahwa seluruh informasi Report. Nevertheless, the Company is committed to ensuring
yang disajikan dalam laporan ini telah disusun dengan benar that all information contained in this report has been prepared
dan akurat. Untuk informasi lebih lanjut mengenai laporan ini, accurately, reliably, and in accordance with the applicable
silakan menghubungi kontak berikut: reporting standards. For further information regarding this
report, please contact:
Sekretaris Perusahaan
Corporate Secretary
PT Hexindo Adiperkasa Tbk
Kawasan Industri Pulo Gadung
(Jakarta Industrial Estate Pulo Gadung)
Jl. Pulo Kambing II Kav. I-II No.33 - Jakarta 13930
Telp: +62 21 4611688
Email: corporate@hexindo-tbk.co.id
Konten Laporan [2-14] Report Content
Laporan ini disusun dengan mengacu pada standar dan This report has been prepared in accordance with the following
ketentuan berikut: standards and regulations:
• SEOJK No. 16/SEOJK.04/2021 tentang Bentuk dan Isi • SEOJK No. 16/SEOJK.04/2021 concerning the Form
Laporan Tahunan Emiten atau Perusahaan Publik; and Content of Annual Reports for Issuers or Public
Companies;
• POJK No. 51/POJK.03/2017 tentang Penerapan Keuangan • POJK No. 51/POJK.03/2017 concerning the
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Implementation of Sustainable Finance for Financial
Perusahaan Publik; dan Services Institutions, Issuers, and Public Companies; and
• GRI Standards 2021. • GRI Standards 2021.
2025 Annual Report & Sustainability Report 327 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Dalam penyusunan Laporan ini, Direksi yang mewakili badan In preparing this Report, the Board of Directors, representing
tata kelola tertinggi Perusahaan berperan dalam mengkaji, the Company's highest governance body, is responsible for
memutuskan, dan mengevaluasi proses pelaporan. Direksi reviewing, approving, and evaluating the reporting process.
bertanggung jawab atas substansi laporan, termasuk identifikasi The Board of Directors is accountable for the substance of the
dan pengungkapan topik material. Penentuan topik material report, including the identification and disclosure of material
dilakukan melalui mekanisme Focus Group Discussion (FGD) topics. Material topics are determined through a Focus Group
dengan melibatkan manajemen untuk memastikan relevansi Discussion (FGD) involving management to ensure the
informasi yang disajikan. relevance of the information presented.
Untuk menjamin akurasi dan keandalan isi laporan, Sekretaris To ensure the accuracy and reliability of the report, the
Perusahaan turut berperan aktif dalam mendukung Direksi, Corporate Secretary actively supports the Board of Directors
khususnya dalam melakukan kajian teknis terhadap laporan by conducting technical reviews to ensure compliance with
agar sesuai dengan ketentuan peraturan perundang-undangan applicable laws, regulations, and reporting standards, including
serta standar pelaporan yang berlaku, termasuk SEOJK, POJK, the SEOJK, POJK, and GRI Standards. The review and approval
dan GRI. Seluruh proses peninjauan dan persetujuan laporan process is carried out in stages, beginning with an evaluation
dilaksanakan secara bertahap, dimulai dari evaluasi oleh by the Board of Directors and followed by a final review by the
Direksi hingga pengkajian akhir oleh Dewan Komisaris. Board of Commissioners.
Sebagai bentuk bukti keterlibatan dan persetujuan, terlampir As evidence of their involvement and approval, the Statement
“Surat Pernyataan Dewan Komisaris dan Direksi tentang of Responsibility of the Board of Commissioners and Board
Tanggung Jawab atas Laporan Tahunan dan Keberlanjutan of Directors for the 2025 Annual and Sustainability Report
2025”, yang menyatakan tanggung jawab anggota Direksi dan is attached to this Report, confirming the responsibility of
Dewan Komisaris atas informasi yang disampaikan dalam the members of the Board of Directors and the Board of
Laporan ini. Commissioners for the information disclosed herein.
Adapun tahapan yang dilaksanakan dalam menentukan topik The stages undertaken in determining the material topics
material pada laporan ini adalah sebagai berikut: presented in this Report are as follows:
Proses Penentuan Topik Material [3-1, 3-2]
Material Topic Determination Process
TAHAP 1-3 TAHAP 4
MENGIDENTIFKASI DAN MENENTUKAN TOPIK Topik Material
MENILAI DAMPAK SECARA MATERIAL UNTUK Material Topics
BERKESINAMBUNGAN PELAPORAN
Identifying and Assessing Impacts Determining Material Topics 1. Kinerja Ekonomi
Continuously for Reporting Economic Performance
2. Keberadaan Pasar
Market Presence
3. Antikorupsi
Anti-Corruption
4. Energi
Energy
5. Limbah
Waste
6. Kepegawaian
Employment
7. Kesehatan dan Keselamatan Kerja
1 2 3 4 Occupational Health and Safety
Memahami konteks Mengidentifikasi Menilai signifikansi Memprioritaskan 8. Pendidikan dan Pelatihan
Perusahaan dampak aktual dan dampak dampak yang Education and Training
Understanding the potensial Assessing the impact’s paling signifikan 9. Keberagaman dan Kesetaraan Peluang
Company’s context Identifying actual and significance untuk pelaporan Diversity and Equal Opportunity
potential impacts Prioritizing the most 10. Kesehatan dan Keamanan Konsumen
significant impact for Customer Health and Safety
reporting purposes
Dari serangkaian proses tersebut, Perseroan menetapkan From this series of processes, the Company has determined the
topiktopik material yang dianggap paling signifikan dan material topics deemed most significant and relevant to be
relevan untuk dilaporkan, yaitu: reported, namely:
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Topik Material [3-2]
Material Topic
SDGs Topik Material Referensi Latar Belakang
Material Topic Reference Background
Kinerja Ekonomi GRI 201 Kinerja ekonomi mencerminkan kapabilitas Perusahaan dalam menciptakan nilai
Economic Performance berkelanjutan bagi pemegang saham dan pemangku kepentingan, sehingga Perseroan
perlu menjaga stabilitas keuangan guna mendukung keberlanjutan usaha.
Economic performance reflects the Company's capability to create sustainable value for
shareholders and stakeholders. Therefore, the Company must maintain financial stability
to support business continuity.
Keberadaan Pasar GRI 202 Operasi Perseroan tersebar di berbagai wilayah dengan karakteristik sosial ekonomi
Market Presence yang beragam, sehingga Perusahaan perlu menyesuaikan strategi operasional dan
pendekatan bisnis dengan kebutuhan lokal.
The Company's operations are spread across various regions with diverse socio-economic
characteristics, necessitating the adaptation of operational strategies and business
approaches to local needs.
Antikorupsi GRI 205 Bisnis distribusi alat berat melibatkan banyak transaksi dengan berbagai pihak,
Anti-Corruption sehingga Perusahaan perlu memperkuat sistem pengawasan internal untuk mencegah
potensi penyimpangan dan menjaga integritas proses bisnis.
The heavy equipment distribution business involves numerous transactions with various
parties. Accordingly, the Company must strengthen its internal control systems to prevent
potential irregularities and uphold the integrity of business processes.
Energi GRI 302 Operasional distribusi alat berat membutuhkan konsumsi energi yang cukup
Energy signifikan, sehingga Perusahaan perlu mengoptimalkan efisiensi energi untuk
mengurangi dampak lingkungan dan menekan biaya operasional.
Heavy equipment distribution operations demand substantial energy consumption. Thus,
the Company must optimize energy efficiency to reduce environmental impact and control
operational costs.
Limbah GRI 306 Kegiatan operasional Perseroan menghasilkan berbagai jenis limbah, sehingga
Waste Perusahaan perlu menerapkan sistem pengelolaan limbah yang tepat guna
mengurangi dampak negatif terhadap lingkungan.
The Company's operational activities generate various types of waste. Thus, it is essential
to implement an effective waste management system to mitigate adverse environmental
impacts.
Kepegawaian GRI 401 Ketersediaan tenaga kerja terampil merupakan tantangan dalam industri alat berat,
Employment sehingga Perusahaan perlu menjalankan program pengembangan SDM secara
berkelanjutan untuk mendukung efektivitas operasional.
The availability of skilled labor poses a challenge in the heavy equipment industry. Therefore,
the Company must continuously implement human capital development programs to
enhance operational effectiveness.
Kesehatan dan GRI 403 Industri alat berat memiliki risiko keselamatan kerja yang tinggi, sehingga Perusahaan
Keselamatan Kerja perlu menerapkan sistem K3 secara ketat untuk melindungi karyawan dari potensi
Occupational Health bahaya.
and Safety The heavy equipment industry is inherently associated with high safety risks. The Company
must enforce stringent occupational health and safety systems to protect employees from
potential hazards.
Pendidikan dan GRI 404 Dinamika perkembangan teknologi di bidang alat berat menuntut peningkatan
Pelatihan kompetensi karyawan, sehingga Perusahaan perlu menyediakan program pelatihan
Education and Training yang relevan agar kemampuan senantiasa selaras dengan kebutuhan dan tuntutan
industri.
The dynamic development of technology in the heavy equipment sector necessitates
continuous enhancement of employee competencies. Therefore, the Company must provide
relevant training programs to ensure that employees' skills remain aligned with industry
needs and demands.
Keanekaragaman dan GRI 405 Lingkungan kerja yang beragam membutuhkan pendekatan manajemen yang
Kesetaraan Peluang inklusif, sehingga Perusahaan perlu memastikan terciptanya kesetaraan kesempatan
Diversity and Equal bagi seluruh karyawan tanpa diskriminasi.
Opportunity A diverse work environment requires an inclusive management approach. Accordingly, the
Company must ensure equal opportunities for all employees without discrimination.
Kesehatan dan GRI 416 Produk alat berat memiliki implikasi keselamatan yang kritis terhadap keselamatan
Keamanan Konsumen pengguna, sehingga Perseroan bertanggung jawab untuk memastikan kualitas dan
Customer Health and keamanan produk yang didistribusikan.
Safety Heavy equipment products have critical safety implications for users. Therefore, the
Company is responsible for ensuring the quality and safety of the distributed products.
2025 Annual Report & Sustainability Report 329 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Low Medium High
High
6 1
Berpengaruh terhadap Pemangku Kepentingan
8
9 5
Impact on Stakeholders
2 3
Medium
4 10
7
Low
1
Berpengaruh terhadap Keberlajutan Hexindo
Impact on Hexindo’s Sustainability
1. Kinerja Ekonomi 4. Energi 8. Pendidikan dan Pelatihan
Economic Performance Energy Education and Training
2. Keberadaan Pasar 5. Limbah 9. Keanekaragaman dan Peluang Setara
Market Presence Waste Diversity and Equal Opportunity
3. Antikorupsi 6. Kepegawaian 10. Kesehatan dan Keselamatan Pelanggan
Anti-Corruption Employment Customer Health and Safety
7. Kesehatan dan Keselamatan Kerja
Occupational Health and Safety
KETERLIBATAN PEMANGKU KEPENTINGAN STAKEHOLDER ENGAGEMENT
[2-29][E.4]
Hexindo memandang pemangku kepentingan sebagai elemen Hexindo recognizes stakeholders as key partners in achieving
kunci dalam keberhasilan bisnis berkelanjutan. Oleh karena sustainable business success. Accordingly, the Company
itu, Perseroan secara aktif menjalin hubungan harmonis actively fosters constructive relationships and strives to address
dan berupaya memenuhi ekspektasi mereka. Pelibatan ini their expectations. Stakeholder engagement is intended to:
bertujuan untuk:
1. Menyelaraskan kepentingan bisnis dengan kebutuhan 1. Align the Company's business objectives with stakeholder
pemangku kepentingan; expectations;
2. Meningkatkan transparansi dan akuntabilitas dalam 2. Enhance transparency and accountability in decision-
pengambilan keputusan; making;
3. Mengidentifikasi risiko dan peluang melalui masukan 3. Identify risks and opportunities through insights from
dari berbagai perspektif; dan diverse stakeholder perspectives; and
4. Membangun kepercayaan jangka panjang melalui 4. Build long-term trust through inclusive and responsive
keterlibatan yang inklusif dan responsif. engagement.
Pemangku kepentingan Perseroan diidentifikasi melalui The Company's stakeholders are identified through a
analisis materialitas yang mempertimbangkan: materiality assessment that considers:
1. Tingkat dampak aktivitas Perusahaan terhadap mereka; 1. The extent to which the Company's activities impact each
stakeholder group;
PT Hexindo Adiperkasa Tbk 330 Laporan Tahunan & Laporan Keberlanjutan 2025
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03
2. Tingkat ketergantungan atau pengaruh mereka terhadap 2. The level of stakeholder influence on or dependence upon
operasi Perusahaan; dan the Company's operations; and
3. Frekuensi interaksi dan urgensi kepentingan yang 3. The frequency of engagement and the significance of the
disampaikan. issues raised.
Berdasarkan analisis tersebut, Perseroan mengelompokkan Based on this assessment, the Company classifies its
pemangku kepentingan ke dalam 6 (enam) kategori utama, stakeholders into the following 6 (six) principal groups:
yaitu:
Pemangku Kepentingan Perusahaan
Stakeholders of the Company
Pemangku Kepentingan Metode Pelibatan Frekuensi Kepentingan Utama
Stakeholders Engagement Methods Frequency Key Interests
Pemegang Saham Rapat Umum Pemegang Saham Minimal sekali dalam • Evaluasi kinerja usaha Perusahaan
Shareholders (RUPS) setahun • Perolehan dividen
General Meeting of Shareholders At least once a year • Persetujuan terhadap aksi korporasi
(GMS) • Penetapan anggota Dewan Komisaris
dan Direksi
•
• Evaluation of the Company's business
performance
• Dividend acquisition
• Approval of corporate actions
• Appointment of members of the
Board of Commissioners and
Directors
Pelanggan Saluran layanan Pelanggan Setiap saat • Kualitas produk dan layanan sesuai
Customers Customer service channel At any time ekspektasi
• Ketepatan waktu pengiriman
Technical support Setiap saat
At any time • Harga yang kompetitif
• Skema penjualan yang
Sistem monitoring perawatan dan Setiap saat menguntungkan
perbaikan unit At any time • Ketersediaan suku cadang
Monitoring system for unit • Dukungan purna jual yang prima
maintenance and repairs • Pelayanan yang komunikatif dan
solutif
• Program loyalitas pelanggan
•
• Product and service quality aligned with
expectations
• Timely delivery
• Competitive pricing
• Profitable sales schemes
• Availability of spare parts
• Excellent after-sales support
• Communicative and solution-oriented
service
• Customer loyalty programs
Karyawan Sarana komunikasi antara Sesuai kebutuhan • Kejelasan hak dan kewajiban
Employees manajemen dengan karyawan As needed • Kesetaraan dalam penilaian,
Communication channel between pengembangan, karier, dan
management and employees remunerasi
Pelatihan dan pengembangan Sesuai kebutuhan • Jaminan K3 (keamanan, kesehatan,
kompetensi As needed dan keselamatan kerja)
Training and competency development • Kebebasan berserikat dan berkumpul
•
Perjanjian Kerja Bersama (PKB) Diperbarui setiap 2 (dua) • Clarity of rights and obligations
Collective Labor Agreement (CLA) tahun • Equality in assessment, career
Updated every 2 (two) years development, career progression, and
remuneration
Pertemuan Lembaga Kerja Sama Sesuai kebutuhan • Assurance of Occupational Health,
(LKS) As needed
Safety, and Security (OHS)
Bipartit Bipartite Cooperation • Freedom of association and assembly
Institution (LKS) Meeting
2025 Annual Report & Sustainability Report 331 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Pemangku Kepentingan Metode Pelibatan Frekuensi Kepentingan Utama
Stakeholders Engagement Methods Frequency Key Interests
Pemerintah/Regulator Penyampaian laporan keuangan Setiap triwulan dan akhir • Akurasi dan akuntabilitas laporan
Government/Regulator triwulanan dan tahunan tahun buku keuangan
Submission of quarterly and annual Every quarter and at the end of • Keterbukaan informasi
financial reports the fiscal year • Kepatuhan terhadap praktik
Laporan keterbukaan informasi Sesuai kebutuhan hubungan industrial
Information disclosure reports As needed • Kontribusi sosial dan ketepatan
penyampaian laporan
Penyampaian Laporan Tahunan Maksimal 4 (empat) bulan
Submission of the Annual Report setelah tahun buku berakhir • Accuracy and accountability of financial
No later than 4 (four) months reports
after the end of the fiscal year • Transparency of information
• Compliance with industrial relations
practices
• Social contributions and timely reporting
Prinsipal Prakiraan penjualan tahunan Setiap awal tahun buku • Jaminan Kualitas, Biaya, dan
Principals Annual sales forecasts At the beginning of each fiscal Pengiriman (QCD)
year • Produk yang sesuai kebutuhan
Analisis kondisi pasar Setiap awal tahun buku pelanggan
Market condition analysis At the beginning of each fiscal • Penguatan rantai pasok global
year • Kepatuhan terhadap regulasi izin
tenaga kerja asing
Konsultasi teknis Sesuai kebutuhan
Technical consultations As needed • Assurance of Quality, Cost, and Delivery
Pelatihan mengenai pengetahuan Sesuai kebutuhan (QCD)
As needed • Products that meet customer needs
produk
• Strengthening of the global supply chain
Product knowledge training
• Compliance with foreign labor permit
regulations
Masyarakat Pelibatan dalam program CSR Sesuai kebutuhan • Hubungan yang harmonis dengan
Public Participation in CSR programs As needed masyarakat
• Dampak sosial dan lingkungan yang
masyarakat dan pemerintah daerah Sesuai kebutuhan
As needed terkelola dengan baik
setempat
Communication with community • Kontribusi positif dan kesempatan
leaders and local government officials kerja bagi masyarakat local
• Harmonious relations with the
community
• Well-managed social and environmental
impacts
• Positive contribution and employment
opportunities for the local community
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03 2025 Annual Report & Sustainability Report 333 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
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Surat Pernyataan Dewan Komisaris dan Direksi tentang
Tanggung Jawab atas Laporan Tahunan dan
Laporan Keberlanjutan 2025
Statement of the Board of Commissioners and Directors regarding
Responsibility for the 2025 Annual Report and Sustainability Report
Kami yang bertanda tangan di bawah ini menyatakan bahwa We, the undersigned, hereby declare that all information
semua informasi dalam Laporan Tahunan dan Laporan contained in the Annual Report and Sustainability Report
Keberlanjutan PT Hexindo Adiperkasa Tbk tahun buku 2025 of PT Hexindo Adiperkasa Tbk for the fiscal year 2025 has
telah dimuat secara lengkap dan kami bertanggung jawab been presented in full, and we bear full responsibility for the
penuh atas kebenaran isi Laporan Tahunan dan Laporan accuracy of the contents of the Company’s Annual Report and
Keberlanjutan Perusahaan. Sustainability Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
Jakarta, Juli 2026
Jakarta, July 2026
DEWAN KOMISARIS
Board of Commissioners
Toto Wahyudiyanto Harry Danui
Presiden Komisaris (Komisaris Independen) Komisaris Independen
President Commissioner (Independent Commissioner) Independent Commissioner
DIREKSI
Board of Directors
Dwi Swasono Koji Sato Nobuyasu Hagiwara
Presiden Direktur Direktur Direktur
President Director Director Director
Teru Karahashi Yoshendri
Direktur Direktur
Director Director
Junji Fukugawa Ryoji Tanaka Hiroki Majima
Direktur Non-Residen Direktur Non-Residen Direktur Non-Residen
Non-Resident Director Non-Resident Director Non-Resident Director
2025 Annual Report & Sustainability Report 335 PT Hexindo Adiperkasa Tbk
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
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Indeks SEOJK No. 16/SEOJK.04/2021
SEOJK No. 16/SEOJK.04/2021 Index
Halaman
Keterangan Description
Page
I. Ketentuan Umum I. General Disclosure
1. Dalam Surat Edaran Otoritas Jasa Keuangan ini yang √ 1. In this Financial Services Authority Circular Letter what
dimaksud dengan: is meant by:
a. Laporan Tahunan adalah laporan √ a. Annual Report is a report on the accountability of the
pertanggungjawaban direksi dan dewan komisaris Board of Directors and the Board of Commissioners
dalam melakukan pengurusan dan pengawasan in managing and supervising issuers or public
terhadap emiten atau perusahaan publik dalam companies within a period of 1 (one) financial year
kurun waktu 1 (satu) tahun buku kepada to the General Meeting of Shareholders based on
rapat umum pemegang saham yang disusun the provisions of the Financial Services Authority
Regulation regarding the Annual Report of Issuers or
berdasarkan ketentuan dalam Peraturan Otoritas
Public Companies.
Jasa Keuangan mengenai Laporan Tahunan
Emiten atau Perusahaan Publik.
b. Emiten adalah pihak yang melakukan penawaran √ b. Issuers are parties who make public offerings.
umum.
c. Perusahaan Publik adalah perseroan yang √ c. A public Company is a company whose shares are
sahamnya telah dimiliki paling sedikit oleh 300 owned by at least 300 (three hundred) shareholders
(tiga ratus) pemegang saham dan memiliki modal and has a paid-up capital of at least Rp3,000,000,000.00
disetor paling sedikit Rp3.000.000.000,00 (tiga (three billion rupiah) or a number of shareholders
miliar rupiah) atau suatu jumlah pemegang saham and paid-up capital as determined by the Financial
dan modal disetor yang ditetapkan oleh Otoritas Services Authority.
Jasa Keuangan.
d. Perusahaan Terbuka adalah Emiten yang telah √ d. Public Company is an Issuer that has made a public
melakukan penawaran umum efek bersifat ekuitas offering of equity securities or a Public Company.
atau Perusahaan Publik.
e. Laporan Keberlanjutan (Sustainability Report) √ e. A Sustainability Report is a report published to the
adalah laporan yang diumumkan kepada public that contains the economic, financial, social,
masyarakat yang memuat kinerja ekonomi, and environmental performance of a financial service
keuangan, sosial, dan lingkungan hidup suatu institution, Issuer, and Public Company in running a
lembaga jasa keuangan, Emiten, dan Perusahaan sustainable business.
Publik dalam menjalankan bisnis berkelanjutan.
f. Direksi: √ f. Board of Directors:
1) Bagi Emiten atau Perusahaan Publik √ 1) For an Issuer or a Public Company in the form
berbentuk badan hukum perseroan terbatas of a limited liability company, the Board of
adalah Direksi sebagaimana dimaksud dalam Directors as referred to in the Financial Services
Peraturan Otoritas Jasa Keuangan mengenai Authority Regulation concerning the Board of
Direksi dan Dewan Komisaris Emiten atau Directors and Board of Commissioners of an
Perusahaan Publik; dan Issuer or Public Company; and
2) Bagi Emiten atau Perusahaan Publik √ 2) For an Issuer or Public Company in the form
berbentuk badan hukum selain perseroan of a legal entity other than a limited liability
terbatas adalah organ yang melaksanakan company is an organ that runs the management
pengurusan badan hukum tersebut of the legal entity as referred to in the laws and
sebagaimana dimaksud dalam peraturan regulations concerning the legal entity.
perundang-undangan mengenai badan
hukum tersebut.
g. Dewan Komisaris: √ g. Board of Commissioners:
1) Bagi Emiten atau Perusahaan Publik √ 1) For an Issuer or Public Company in the form
berbentuk badan hukum perseroan terbatas of a limited liability company is the Board of
adalah Dewan Komisaris sebagaimana Commissioners as referred to in the Financial
dimaksud dalam Peraturan Otoritas Jasa Services Authority Regulation concerning the
Keuangan mengenai Direksi dan Dewan Board of Directors and Board of Commissioners
Komisaris Emiten atau Perusahaan Publik; of Issuers or Public Companies; and
dan
2) Bagi Emiten atau Perusahaan Publik √ 2) For an Issuer or Public Company in the form
berbentuk badan hukum selain perseroan of a legal entity other than a limited liability
terbatas adalah organ yang melakukan company is an organ that supervises the legal
pengawasan badan hukum tersebut entity as referred to in the laws and regulations
sebagaimana dimaksud dalam peraturan concerning the legal entity.
perundang-undangan mengenai badan
hukum tersebut.
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Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Halaman
Keterangan Description
Page
h. Rapat Umum Pemegang Saham yang selanjutnya √ h. General Meeting of Shareholders hereinafter
disingkat RUPS: abbreviated as GMS:
1) Bagi Emiten atau Perusahaan Publik √ 1) For an Issuer or Public Company in the form
berbentuk badan hukum perseroan terbatas of a limited liability company is the GMS as
adalah RUPS sebagaimana dimaksud dalam referred to in the Financial Services Authority
Peraturan Otoritas Jasa Keuangan mengenai Regulation concerning the Plan and Organizing
Rencana dan Penyelenggaraan Rapat Umum of the General Meeting of Shareholders of a
Pemegang Saham Perusahaan Terbuka; Public Company;
2) Bagi Emiten atau Perusahaan Publik √ 2) For an Issuer or Public Company in the form
berbentuk badan hukum selain perseroan of a legal entity other than a limited liability
terbatas adalah organ yang mempunyai company is an organ that has authority that
wewenang yang diberikan kepada organ yang could not be given to an organ that carries out
melaksanakan fungsi pengurusan dan fungsi management and supervisory functions, within
pengawasan, dalam batas yang ditentukan the limits specified in the laws and/or articles of
association governing the legal entity.
dalam peraturan perundang-undangan dan/
atau anggaran dasar yang mengatur badan
hukum tersebut.
2. Laporan Tahunan Emiten atau Perusahaan Publik √ 2. The Annual Report of a listed company is one of the most
merupakan sumber informasi penting bagi investor important sources as the base for investors or shareholders
atau pemegang saham sebagai salah satu dasar in making an investment decision, and is a means of
pertimbangan dalam pengambilan keputusan investasi monitoring an issuer or public company.
dan sarana pengawasan terhadap Emiten atau
Perusahaan Publik.
3. Seiring dengan perkembangan pasar modal dan √ 3. Along with the development of the Capital Market and
meningkatnya kebutuhan investor atau pemegang the growing needs of investors or shareholders regarding
saham atas keterbukaan informasi, Direksi dan Dewan information disclosure, the Board of Directors and the
Komisaris dituntut untuk menyajikan informasi yang Board of Commissioners are required to improve the
berkualitas, akurat, dan akuntabel melalui Laporan quality of information disclosure through an annual report.
Tahunan Emiten atau Perusahaan Publik.
4. Laporan Tahunan yang disusun secara teratur dan √ 4. Annual Report should be prepared in an orderly manner
informatif dapat memberikan kemudahan bagi investor and should be informative to provide conveniences for the
atau pemegang saham dan pemangku kepentingan investors or shareholders in getting the information they
dalam memperoleh informasi yang dibutuhkan. need.
5. Surat Edaran Otoritas Jasa Keuangan ini merupakan √ 5. This Circular Letter of the Financial Services Authority
pedoman bagi Emiten atau Perusahaan Publik yang serves as guidelines for Issuers or Public Companies that
wajib diterapkan dalam menyusun Laporan Tahunan should be applied in preparing their Annual Report.
dan Laporan Keberlanjutan.
II. Bentuk Laporan Tahunan √ II. Format of Annual Report
1. Laporan Tahunan disajikan dalam bentuk dokumen √ 1. Annual Report should be presented in the printed format
cetak dan salinan dokumen elektronik. and in electronic document copy.
2. Laporan Tahunan yang disajikan dalam bentuk √ 2. The printed version of the Annual Report should be printed
dokumen cetak, dicetak pada kertas yang berwarna on light-colored paper of fine quality, in A4 size, bound and
terang, berkualitas baik, berukuran A4, dijilid, dan can be reproduced in good quality.
dapat diperbanyak dengan kualitas yang baik.
3. Laporan Tahunan dapat menyajikan informasi berupa √ 3. Annual Report may present the information in form of
gambar, grafik, tabel, dan/atau diagram dengan images, charts, tables, and diagrams are presented by
mencantumkan judul dan/atau keterangan yang jelas, mentioning the title and/or clear description, that is easy to
sehingga mudah dibaca dan dipahami. read and be understood.
4. Laporan Tahunan yang disajikan dalam bentuk salinan √ 4. The Annual Report presented in electronic document
dokumen elektronik merupakan Laporan Tahunan format is the Annual Report converted into portable
yang dikonversi dalam portable document format document format.
(PDF).
III. Isi Laporan Tahunan √ III. Format of Annual Report
1. Laporan Tahunan paling sedikit memuat: √ 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;
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Halaman
Keterangan Description
Page
g. Tata kelola Emiten atau Perusahaan Publik; √ g. Corporate governance applied by the Issuer or Public
Company;
h. Tanggung jawab sosial dan lingkungan Emiten √ h. Corporate social and environmental responsibility of
atau Perusahaan Publik; the Issuer or Public Company;
i. Laporan keuangan tahunan yang telah diaudit; dan √ i. Audited annual report; and
j. Surat pernyataan anggota Direksi dan anggota √ j. Statement that the Board of Directors and the Board
Dewan Komisaris tentang tanggung jawab atas of Commissioners are fully responsible for the Annual
Laporan Tahunan. Report.
2. Uraian Isi Laporan Tahunan √ 2. Description of Content of Annual Report
a. Ikhtisar Data Keuangan Penting 10-11 a. Summary of Key Financial Information
Ikhtisar Data Keuangan Penting memuat Summary of Key Financial Information contains
informasi keuangan yang disajikan dalam financial information presented in comparison
bentuk perbandingan selama 3 (tiga) tahun buku with the previous 3 (three) fiscal years or since the
atau sejak memulai usahanya jika Emiten atau commencement of business if the Issuers or the
Perusahaan Publik tersebut menjalankan kegiatan Public Company commencing the business less than
3 (three) years, at least contain:
usahanya kurang dari 3 (tiga) tahun, paling 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 N/A 4) Total profit (loss) attributable to equity holders
kepada pemilik entitas induk dan of the parent entity and non-controlling
kepentingan non pengendali; interest;
5) Total laba (rugi) komprehensif; √ 5) Total comprehensive profit (loss);
6) Jumlah laba (rugi) komprehensif yang dapat N/A 6) Total comprehensive profit (loss) attributable
diatribusikan kepada pemilik entitas induk to equity holders of the parent entity and non-
dan kepentingan non pengendali; controlling interest;
7) Laba (rugi) per saham; √ 7) Earnings (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/ √ 13) Profit (loss) to income ratio;
penjualan;
14) Rasio lancar; √ 14) Current ratio;
15) Rasio liabilitas terhadap ekuitas; √ 15) Liabilities to equities ratio;
16) Rasio liabilitas terhadap jumlah aset; √ 16) Liabilities to total assets ratio;
17) Informasi dan rasio keuangan lainnya yang √ 17) Other information and financial ratios relevant
relevan dengan Emiten atau Perusahaan to the Issuer or Public Company and type of
Publik dan jenis industrinya. industry.
b. Informasi Saham 12 b. Stock Information
Informasi saham bagi Perusahaan Terbuka paling Stock Information for Public Company at least
sedikit memuat: contains:
1) Saham yang telah diterbitkan untuk setiap √ 1) Shares issued for each three-month period
masa triwulan yang disajikan dalam bentuk in the last 2 (two) fiscal years (if any), at least
perbandingan selama 2 (dua) tahun buku covering:
terakhir (jika ada), paling sedikit memuat:
a) Jumlah saham yang beredar; √ a) Number of outstanding shares;
b) Kapitalisasi pasar berdasarkan harga √ b) Market capitalization based on the price at
pada Bursa Efek tempat saham the Stock Exchange where the shares are
dicatatkan; listed on;
c) Harga saham tertinggi, terendah, dan √ c) Highest share price, lowest share price, and
penutupan berdasarkan harga pada closing share price at the Stock Exchange
Bursa Efek tempat saham dicatatkan; where the shares are listed on;
dan
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d) Volume perdagangan pada Bursa Efek √ d) Share volume at the Stock Exchange where
tempat saham dicatatkan. the shares are listed on;
Informasi dalam huruf b), huruf c), √ Information in point b), point c), and
dan huruf d) hanya diungkapkan jika point d) only be disclosed if the Issuer is
sahamnya tercatat di Bursa Efek. a public company whose shares is listed in
the Stock Exchange.
2) Dalam hal terjadi aksi korporasi yang 13 2) In the event of corporate actions, including
menyebabkan terjadinya perubahan pada stock split, reverse stock, dividend, bonus share,
saham, seperti pemecahan saham (stock split), and change in par value of shares, the share
penggabungan saham (reverse stock), dividen price referred to in point 1), should be added
saham, saham bonus, perubahan nilai with explanation on:
nominal saham, penerbitan efek konversi,
serta penambahan dan pengurangan modal,
informasi saham sebagaimana dimaksud
pada angka 1) ditambahkan penjelasan
paling sedikit mengenai:
a) Tanggal pelaksanaan aksi korporasi; N/A a) Date of corporate action;
b) Rasio pemecahan saham (stock split), N/A b) Stock split ratio, reverse stock, dividend,
penggabungan saham (reverse stock), bonus shares, number of conversion shares
dividen saham, saham bonus, jumlah proceeds (if any), and change in par value
efek konversi yang diterbitkan, dan of shares;
perubahan nilai nominal saham;
c) Jumlah saham beredar sebelum dan N/A c) Number of outstanding shares prior to and
sesudah aksi korporasi; after corporate action;
d) Jumlah efek konversi yang dilaksanakan N/A d) Number of conversion shares proceeds (if
(jika ada); dan any); and
e) Harga saham sebelum dan sesudah aksi N/A e) Share price prior to and after corporate
korporasi. action.
3) Dalam hal terjadi penghentian sementara N/A 3) In the event that the company's shares were
perdagangan saham (suspension) dan/atau suspended and/or delisted from trading during
pembatalan pencatatan saham (delisting) the year under review, then the Issuers or Public
dalam tahun buku, dijelaskan alasan Company should provide explanation on the
penghentian sementara perdagangan reason for the suspension and/or delisting; and
saham (suspension) dan/atau pembatalan
pencatatan saham (delisting) tersebut; dan
4) Dalam hal penghentian sementara N/A 4) In the event that the suspension and/or delisting
perdagangan saham (suspension) as referred to in point 3) was still in effect until
sebagaimana dimaksud pada angka 3) dan/ the date of the Annual Report, the Issuer or
atau proses pembatalan pencatatan saham the Public Company should also explain the
(delisting) masih berlangsung hingga periode corporate actions taken by the company in
Laporan Tahunan, dijelaskan tindakan yang resolving the suspension and/or delisting.
dilakukan untuk menyelesaikan penghentian
sementara perdagangan saham (suspension)
dan/atau pembatalan pencatatan saham
(delisting) tersebut.
c. Laporan Direksi 31-39 c. The Board of Directors Report
Laporan Direksi paling sedikit memuat uraian The Board of Directors Report should at least contain
singkat mengenai: the following items:
1) Kinerja Emiten atau Perusahaan Publik, √ 1) The performance of the Issuer or Public
paling sedikit memuat: Company, at least covering:
a) Strategi dan kebijakan strategis Emiten √ a) Strategy and strategic policies of the Issuer
atau Perusahaan Publik; or Public Company;
b) Peranan Direksi dalam perumusan √ b) The Board of Directors roles in formulating
strategi dan kebijakan strategis Emiten strategies and strategic policies of Issuers
atau Perusahaan Publik; or Public Companies;
c) Proses yang dilakukan Direksi untuk √ c) The process carried out by the Board of
memastikan implementasi strategi Directors to ensure the implementation
Emiten atau Perusahaan Publik; of the Issuer or Public Company strategy;
d) Perbandingan antara hasil yang dicapai √ d) Comparison between achievement of
dengan yang ditargetkan Emiten atau results and targets;
Perusahaan Publik; dan
e) Kendala yang dihadapi Emiten atau √ e) Challenges faced by the Issuer or Public
Perusahaan Publik. Company.
2) Gambaran tentang prospek usaha Emiten √ 2) Description on business prospects of the Issuer
atau Perusahaan Publik; dan or Public Company; and
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3) Penerapan tata kelola Emiten atau √ 3) Implementation of good corporate governance
Perusahaan Publik. by Issuer or Public Company.
d. Laporan Dewan Komisaris 25-29 d. The Board of Commissioners Report
Laporan Dewan Komisaris paling sedikit memuat The Board of Commissioners Report should at least
uraian singkat mengenai: contain the following items:
1) Penilaian terhadap kinerja Direksi mengenai √ 1) Assessment of the performance of the Board
pengelolaan Emiten atau Perusahaan Publik, of Directors in managing the Issuer or Public
termasuk pengawasan Dewan Komisaris Company, including the supervision of the
dalam perumusan dan implementasi Board of Commissioners in the formulation
strategi Emiten atau Perusahaan Publik yang and implementation of the strategy of the Issuer
dilakukan oleh Direksi; or Public Company carried out by the Board of
Directors;
2) Pandangan atas prospek usaha Emiten √ 2) View on the business prospects of the Issuer or
atau Perusahaan Publik yang disusun oleh Public Company as established by the Board of
Direksi; dan Directors; and
3) Pandangan atas penerapan tata kelola Emiten √ 3) View on the implementation of the corporate
atau Perusahaan Publik. governance by the Issuer or Public Company.
e. Profil Emiten atau Perusahaan Publik 41-85 e. Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling Profile of the Issuer or Public Company should cover
sedikit memuat informasi: at least:
1) Nama Emiten atau Perusahaan Publik 42 1) Name of Issuer or Public Company, including
termasuk apabila terdapat perubahan change of name, the reason for the change, and
nama, alasan perubahan, dan tanggal efektif the effective date of the change of name during
perubahan nama pada tahun buku; the year under review;
2) Akses terhadap Emiten atau Perusahaan 42 2) Access to Issuer or Public Company, including
Publik termasuk kantor cabang atau kantor branch office or representative office, where the
perwakilan yang memungkinkan masyarakat public can have access of information of the
dapat memperoleh informasi mengenai Issuer or Public Company, which include:
Emiten atau Perusahaan Publik, meliputi:
a) Alamat; √ a) Address;
b) Nomor telepon; √ b) Telephone number;
c) Alamat surat elektronik; dan √ c) E-mail address; and
d) Alamat Situs Web; √ d) Website address;
3) Riwayat singkat Emiten atau Perusahaan 43 3) Brief history of the Issuer or Public Company;
Publik;
4) Visi dan misi Emiten atau Perusahaan Publik 46-48 4) Vision and mission of the Issuer or Public
serta budaya perusahaan (corporate culture) Company as well as corporate culture or values;
atau nilai-nilai perusahaan;
5) Kegiatan usaha menurut anggaran dasar 49-51 5) Line of business according to the latest Articles
terakhir, kegiatan usaha yang dijalankan of Association, and types of products and/or
pada tahun buku, serta jenis barang dan/atau services produced;
jasa yang dihasilkan;
6) Wilayah operasional Emiten atau Perusahaan 53-57 6) The operational area of the Issuer or Public
Publik; wilayah operasional merupakan Company; operational area is the area or district
wilayah atau daerah pelaksanaan kegiatan for implementing operational activities or the
operasional atau jangkauan dari kegiatan range of the company's operational activities.
operasional perusahaan.
7) Struktur organisasi Emiten atau Perusahaan 58-59 7) Structure of organization of the Issuer or Public
Publik dalam bentuk bagan, paling sedikit Company in chart form, at least 1 (one) level
sampai dengan struktur 1 (satu) tingkat di below the Board of Directors, with the names
bawah Direksi termasuk komite di bawah and titles;
Direksi (jika ada) dan komite di bawah
Dewan Komisaris, disertai dengan nama dan
jabatan;
8) Daftar keanggotaan asosiasi industri baik 52 8) A list of industry association memberships both
dalam skala nasional maupun internasional on a national and international scale related to
yang berkaitan dengan penerapan keuangan the implementation of sustainable finance;
berkelanjutan;
9) Profil Direksi, paling sedikit memuat: 60-71 9) The Board of Directors profiles include:
a) Nama dan jabatan yang sesuai dengan √ a) Name and short description of duties and
tugas dan tanggung jawab; functions;
b) Foto terbaru; √ b) Latest photograph;
c) Usia; √ c) Age;
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d) Kewarganegaraan; √ d) Citizenship;
e) Riwayat pendidikan dan/atau sertifikasi; √ e) Education;
f) Riwayat jabatan, meliputi informasi: √ f) History position, covering information on:
1) Dasar hukum penunjukan sebagai √ 1) Legal basis for appointment as
anggota Direksi pada Emiten member of the Board of Directors to
atau Perusahaan Publik yang the said Issuer or Public Company;
bersangkutan;
2) Rangkap jabatan, baik sebagai √ 2) Concurrent position, as member of
anggota Direksi, anggota Dewan the Board of Directors, member of
Komisaris, dan/atau anggota the Board of Commissioners, and/
komite serta jabatan lainnya or member of committee, and other
baik di dalam maupun di luar positions both inside and outside
Emiten atau Perusahaan Publik. the Issuer or Public Company. In the
event that a member of the Board of
Dalam hal anggota Direksi tidak
Directors does not have concurrent
memiliki rangkap jabatan, maka
positions, then this is disclosed; and
diungkapkan mengenai hal
tersebut; dan
3) Pengalaman kerja beserta periode √ 3) Working experience and period
waktunya baik di dalam maupun in and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
g) Hubungan afiliasi dengan anggota √ g) Disclosure of affiliation with other
Direksi lainnya, anggota Dewan members of the Board of Directors,
Komisaris, pemegang saham utama, members of the Board of Commissioners,
dan pengendali baik langsung maupun and major or controlling shareholders,
tidak langsung sampai kepada pemilik either directly or indirectly, to individual
individu, meliputi nama pihak yang owners, including the names of affiliated
parties. In the event that a member of the
terafiliasi. Dalam hal anggota Direksi
Board of Directors has no affiliation, the
tidak memiliki hubungan afiliasi,
Issuer or Public Company shall disclose
maka Emiten atau Perusahaan Publik this matter; and
mengungkapkan hal tersebut; dan
h) Perubahan komposisi anggota Direksi 150-151 h) Changes in the composition of the
dan alasan perubahannya. Dalam hal Board of Directors and the reasons for
tidak terdapat perubahan komposisi the changes. In the event that there is no
anggota Direksi, maka diungkapkan change in the composition of the Board of
mengenai hal tersebut; Directors, this matter shall be disclosed;
10) Profil Dewan Komisaris, paling sedikit 74-75 10) The Board of Commissioners profiles, at least
memuat: include:
a) Nama dan jabatan; √ a) Name;
b) Foto terbaru; √ b) Latest photograph;
c) Usia; √ c) Age;
d) Kewarganegaraan; √ d) Citizenship;
e) Riwayat pendidikan dan/atau sertifikasi; √ e) Education;
f) Riwayat jabatan, meliputi informasi: √ f) History position, covering information on:
1) Dasar hukum pengangkatan √ 1) Legal basis for appointment
sebagai anggota Dewan Komisaris; as member of the Board of
Commissioners;
2) Dasar hukum pengangkatan √ 2) Legal bases for the first
pertama kali sebagai anggota appointments as member of the
Dewan Komisaris yang Board of Commissioners who also
merupakan komisaris independen Independent Commissioner at the
pada Emiten atau Perusahaan said Issuer or Public Company;
Publik yang bersangkutan;
3) Rangkap jabatan, baik sebagai √ 3) Concurrent position, as member
anggota Dewan Komisaris, of the Board of Commissioners,
anggota Direksi, dan/atau anggota member of the Board of Directors,
komite serta jabatan lainnya baik and/or member of committee,
di dalam maupun di luar Emiten and other positions both inside
atau Perusahaan Publik. Dalam and outside the Issuer or Public
Company. In the event that a
hal anggota Dewan Komisaris
member of the Board of Directors
tidak memiliki rangkap jabatan,
does not have concurrent positions,
maka diungkapkan mengenai hal then this is disclosed; and
tersebut; dan
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4) Pengalaman kerja beserta periode √ 4) Working experience and period
waktunya baik di dalam maupun in and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
g) Hubungan afiliasi dengan anggota √ g) Disclosure of affiliation with other
Dewan Komisaris lainnya, anggota members of the Board of Commissioners,
Direksi, pemegang saham utama, dan members of the Board of Directors, and
pengendali baik langsung maupun major or controlling shareholders, either
tidak langsung sampai kepada pemilik directly or indirectly, to individual owners,
individu, meliputi nama pihak yang including the names of affiliated parties.
In the event that a member of the Board
terafiliasi. Dalam hal anggota Dewan
of Commissioners has no affiliation, the
Komisaris tidak memiliki hubungan
Issuer or Public Company shall disclose
afiliasi, maka Emiten atau Perusahaan this matter;
Publik mengungkapkan hal tersebut;
h) Pernyataan independensi komisaris 160 h) Statement of independence of Independent
independen dalam hal komisaris Commissioner in the event that the
independen telah menjabat lebih dari 2 Independent Commissioner has been
(dua) periode; dan appointed more than 2 (two) periods; and
i) Perubahan komposisi anggota Dewan 159 i) Changes in the composition of the Board
Komisaris dan alasan perubahannya. of Commissioners and the reasons for
Dalam hal tidak terdapat perubahan the changes. In the event that there is no
komposisi anggota Dewan Komisaris, change in the composition of the members
maka diungkapkan mengenai hal of the Board of Commissioners, this
tersebut; matter shall be disclosed;
11) Dalam hal terdapat perubahan susunan 159 11) In the event there were changes in the
anggota Direksi dan/atau anggota Dewan composition of the Board of Commissioners
Komisaris yang terjadi setelah tahun buku and/or the Board of Directors occurred
berakhir sampai dengan batas waktu between the period after year-end until the
penyampaian Laporan Tahunan, susunan date the Annual Report submitted, then the last
yang dicantumkan dalam Laporan Tahunan and the previous composition of the Board of
Commissioners and/or the Board of Directors
adalah susunan anggota Direksi dan/atau
shall be stated in the Annual Report;
anggota Dewan Komisaris yang terakhir dan
sebelumnya;
12) Jumlah karyawan menurut jenis kelamin, 274-275 12) Number of employees by gender, position,
jabatan, usia, tingkat pendidikan, dan status age, education level, and employment status
ketenagakerjaan (tetap/kontrak) dalam (permanent/contracted) in the financial year;
tahun buku; Pengungkapan informasi dapat Disclosure of information can be presented in
disajikan dalam bentuk tabel. table form.
13) Nama pemegang saham dan persentase 76-78 13) Names of shareholders and ownership
kepemilikan pada awal dan akhir tahun percentage at the end of the fiscal year,
buku, yang terdiri dari informasi mengenai: including:
a) Pemegang saham yang memiliki 5% √ a) Shareholders having 5% (five percent) or
(lima persen) atau lebih saham Emiten more shares of Issuer or Public Company;
atau Perusahaan Publik;
b) Anggota Direksi dan anggota Dewan √ b) Members of the Board of Directors and
Komisaris yang memiliki saham the Board of Commissioners who own
Emiten atau Perusahaan Publik. Dalam shares in Issuers or Public Companies. In
hal seluruh anggota Direksi dan/atau the event that all members of the Board of
seluruh anggota Dewan Komisaris tidak Directors and/or all members of the Board
memiliki saham, maka diungkapkan of Commissioners do not own shares, then
this matter is disclosed; and
mengenai hal tersebut; dan
c) Kelompok pemegang saham √ c) Groups of public shareholders, or groups
masyarakat, yaitu kelompok pemegang of shareholders, each with less than 5%
saham yang masing-masing memiliki (five percent) ownership shares of the
kurang dari 5% (lima persen) saham Issuers or Public Company;
Emiten atau Perusahaan Publik;
Informasi di atas dapat disajikan dalam
bentuk tabel.
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14) Persentase kepemilikan tidak langsung 78 14) The percentage of indirect ownership of
atas saham Emiten atau Perusahaan the shares of the Issuer or Public Company
Publik oleh anggota Direksi dan anggota by members of the Board of Directors and
Dewan Komisaris pada awal dan akhir members of the Board of Commissioners
tahun buku, termasuk informasi mengenai at the beginning and end of the financial
pemegang saham yang terdaftar dalam year, including information on shareholders
registered in the shareholder register for the
daftar pemegang saham untuk kepentingan
benefit of indirect ownership of members of
kepemilikan tidak langsung anggota Direksi
the Board of Directors and members of the
dan anggota Dewan Komisaris; Dalam hal Board of Commissioners; In the event that all
seluruh anggota Direksi dan/atau seluruh the members of the Board of Directors and/or
anggota Dewan Komisaris tidak memiliki all members of the Board of Commissioners do
kepemilikan tidak langsung atas saham not have indirect ownership of the shares of the
Emiten atau Perusahaan Publik, maka Issuer or Public Company, this matter shall be
diungkapkan mengenai hal tersebut. disclosed.
15) Jumlah pemegang saham dan persentase 78-79 15) Number of shareholders and ownership
kepemilikan per akhir tahun buku percentage at the end of the fiscal year, based
berdasarkan klasifikasi: on:
a) Kepemilikan institusi lokal; √ a) Ownership of local institutions;
b) Kepemilikan institusi asing; √ b) Ownership of foreign institutions;
c) Kepemilikan individu lokal; dan √ c) Ownership of local individual; and
d) Kepemilikan individu asing; √ d) Ownership of foreign individual.
16) Informasi mengenai pemegang saham utama 80 16) Information on major shareholders and
dan pengendali Emiten atau Perusahaan controlling shareholders of Issuers or Public
Publik, baik langsung maupun tidak Company, directly or indirectly, and also
langsung, sampai kepada pemilik individu, individual shareholder, presented in the form of
yang disajikan dalam bentuk skema atau scheme or diagram;
bagan;
17) Nama entitas anak, perusahaan asosiasi, 80-82 17) Name of subsidiaries, associated companies,
perusahaan ventura bersama dimana joint venture controlled by Issuers or Public
Emiten atau Perusahaan Publik memiliki Company, with entity, percentage of stock
pengendalian bersama entitas (jika ada), ownership, line of business, total assets and
beserta persentase kepemilikan saham, operating status of the Issuers of Public
bidang usaha, total aset, dan status Company (if any); For subsidiaries, include the
addresses of the said subsidiaries;
operasi entitas anak, perusahaan asosiasi,
perusahaan ventura bersama; Untuk entitas
anak, ditambahkan informasi mengenai
alamat entitas anak tersebut.
18) Kronologis pencatatan saham, jumlah 76 18) Chronology of share listing, number of shares,
saham, nilai nominal, dan harga penawaran par value, and bid price from the beginning of
dari awal pencatatan hingga akhir tahun listing up to the end of the financial year, and
buku serta nama bursa efek dimana saham name of Stock Exchange where the Issuers or
Emiten atau Perusahaan Publik dicatatkan, Public Company shares are listed;
termasuk pemecahan saham (stock split),
penggabungan saham (reverse stock), dividen
saham, saham bonus, dan perubahan nilai
nominal saham, pelaksanaan efek konversi,
penambahan dan pengurangan modal (jika
ada);
19) Informasi pencatatan efek lainnya selain efek 76 19) Chronology of securities listing in addition to
sebagaimana dimaksud pada angka 18), yang the said security in point 18), which at least
belum jatuh tempo pada tahun buku paling should contain the name of the Securities, year
sedikit memuat nama efek, tahun penerbitan, of issuance, date of maturity, bid price, and
tingkat suku bunga/imbal hasil, tanggal jatuh rating of the securities (if any);
tempo, nilai penawaran, dan peringkat efek
(jika ada);
20) Informasi penggunaan jasa akuntan publik 83 20) Information on public accounting services (AP)
(AP) dan kantor akuntan publik (KAP) and public accounting firms (KAP) and their
beserta jaringan/ asosiasi/aliansinya networks/associations/allies includes:
meliputi:
a) Nama dan alamat; √ a) Name and address;
b) Periode penugasan; √ b) Assignment period;
c) Informasi jasa audit dan/atau non audit √ c) Information on audit and/or non-audit
yang diberikan; services provided;
d) Biaya jasa (fee) audit dan/atau non audit √ d) Audit and/or non-audit fee for each
untuk masing-masing penugasan yang assignment given during the financial
diberikan selama tahun buku; dan year; and
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e) Dalam hal AP dan KAP beserta √ e) In the event that AP and KAP and their
jaringan/asosiasi/aliansinya, yang network/association/alliance, which
ditunjuk tidak memberikan jasa non are appointed do not provide non-audit
audit, maka diungkapkan mengenai services, then the information is disclosed
informasi tersebut; dan Pengungkapan and Disclosure of information on AP
informasi penggunaan jasa AP dan KAP and KAP services and their networks/
associations/alliances can be presented in
beserta jaringan/asosiasi/aliansinya
table form.
dapat disajikan dalam bentuk tabel.
21) Nama dan alamat lembaga dan/atau profesi 83 21) Name and address of capital market supporting
penunjang pasar modal selain AP dan KAP. institutions and/or professions other than AP
and KAP.
f. Analisis dan Pembahasan Manajemen 88-129 f. Management Discussion and Analysis
Analisis dan pembahasan manajemen memuat Management Discussion and Analysis should contain
analisis dan pembahasan mengenai laporan discussion and analysis on financial statements and
keuangan dan informasi penting lainnya dengan other material information emphasizing material
penekanan pada perubahan material yang terjadi changes that occurred during the year under review,
dalam tahun buku, yaitu paling sedikit memuat: at least including:
1) Tinjauan operasi per segmen operasi 92-99 1) Operational review per business segment,
sesuai dengan jenis industri Emiten atau according to the type of industry of the Issuer or
Perusahaan Publik, paling sedikit mengenai: Public Company including:
a) Produksi, yang meliputi proses, √ a) Production, which includes process,
kapasitas, dan perkembangannya; capacity and its development;
b) Pendapatan/penjualan; dan √ b) Income/sales; and
c) Profitabilitas; √ c) Profitability;
2) Kinerja keuangan komprehensif yang 100-112 2) Comprehensive financial performance analysis
mencakup perbandingan kinerja keuangan which includes a comparison between the
dalam 2 (dua) tahun buku terakhir, financial performance of the last 2 (two) fiscal
penjelasan tentang penyebab, adanya years, and explanation on the causes and effects
perubahan dan dampak perubahan tersebut of such changes, among others concerning:
paling sedikit mengenai:
a) Aset lancar, aset tidak lancar, dan total √ a) Current assets, non-current assets, and
aset; total assets;
b) Liabilitas jangka pendek, liabilitas √ b) Short-term liabilities, long-term liabilities,
jangka panjang, dan total liabilitas; total liabilities;
c) Ekuitas; √ c) Equities;
d) Pendapatan/penjualan, beban, laba √ d) Sales, operating revenues, expenses
(rugi), penghasilan komprehensif lain, and profit (loss), other comprehensive
dan total laba (rugi) komprehensif; revenues, and total comprehensive profit
(loss);
e) Arus kas; √ e) Cash flows;
3) Kemampuan membayar utang atau 114-115 3) The capacity to pay debts by including the
kewajiban dengan menyajikan perhitungan computation of relevant ratios;
rasio yang relevan;
4) Tingkat kolektibilitas piutang Emiten atau 116 4) Accounts receivable collectability of the Issuer or
Perusahaan Publik dengan menyajikan Public Company, including the computation of
perhitungan rasio yang relevan; the relevant ratios;
5) Struktur modal (capital structure) dan 117-118 5) Capital structure and management policies
kebijakan manajemen atas struktur modal concerning capital structure, including the basis
(capital structure) tersebut disertai dasar for determining the said policy;
penentuan kebijakan dimaksud;
6) Bahasan mengenai ikatan yang material 116 6) Discussion on material ties for the investment
untuk investasi barang modal dengan of capital goods, including the explanation on
penjelasan paling sedikit meliputi: at least:
a) Tujuan dari ikatan tersebut; N/A a) The purpose of such ties;
b) Sumber dana yang diharapkan untuk N/A b) Source of funds expected to fulfill the said
memenuhi ikatan tersebut; ties;
c) Mata uang yang menjadi denominasi; N/A c) Currency of denomination; and
dan
d) Langkah yang direncanakan Emiten N/A d) Steps taken by the Issuer or Public
atau Perusahaan Publik untuk Company to protect the position of a
melindungi risiko dari posisi mata uang related foreign currency against risks;
asing yang terkait;
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7) Bahasan mengenai investasi barang modal 118-119 7) Discussion on investment of capital goods which
yang direalisasikan dalam tahun buku was realized in the last fiscal year, at least include:
terakhir, paling sedikit meliputi:
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 √ c) Value of the investment of capital goods;
dikeluarkan;
8) Informasi dan fakta material yang terjadi 119-120 8) Material information and facts that occurring
setelah tanggal laporan akuntan (jika ada); after the date of the accountant's report (if any);
9) Prospek usaha dari Emiten atau Perusahaan 128-129 9) Information on the prospects of the Issuer or the
Publik dikaitkan dengan kondisi industri, Company in connection with industry, economy
ekonomi secara umum dan pasar in general, accompanied with supporting
internasional disertai data pendukung quantitative data if there is a reliable data source;
kuantitatif dari sumber data yang layak
dipercaya;
10) Perbandingan antara target/proyeksi pada 120-121 10) Comparison between target/projection at
awal tahun buku dengan hasil yang dicapai beginning of year and result (realization),
(realisasi), mengenai: concerning:
a) Pendapatan/penjualan; √ a) Income/sales;
b) Laba (rugi); √ b) Profit (loss);
c) Struktur modal (capital structure); atau √ c) Capital structure; or
d) Hal lainnya yang dianggap penting bagi √ d) Others that deemed necessary for the
Emiten atau Perusahaan Publik; Issuer or Public Company;
11) Target/proyeksi yang ingin dicapai Emiten 121 11) Target/projection at most for the next one year of
atau Perusahaan Publik untuk 1 (satu) tahun the Issuer or Public Company, concerning:
mendatang, mengenai:
a) Pendapatan/penjualan; √ a) Income/sales;
b) Laba (rugi); √ b) Profit (loss);
c) Struktur modal (capital structure); atau √ c) Capital structure; or
d) Kebijakan dividen; atau √ d) Dividend policy; or
e) Hal lainnya yang dianggap penting bagi √ e) Others that deemed necessary for the
Emiten atau Perusahaan Publik. Issuer or Public Company.
12) Aspek pemasaran atas barang dan/atau 122-123 12) Marketing aspects of the company's products
jasa Emiten atau Perusahaan Publik, paling and/or services the Issuer or Public Company,
sedikit mengenai strategi pemasaran dan among others marketing strategy and market
pangsa pasar; share;
13) Uraian mengenai dividen selama 2 (dua) 123-124 13) Description regarding the dividend policy
tahun buku terakhir, paling sedikit: during the last 2 (two) fiscal years, at least:
a) Kebijakan dividen, antara lain memuat √ a) Dividend policy, which includes
informasi persentase jumlah dividen information on the percentage of
yang dibagikan terhadap laba bersih; dividends distributed to net income;
b) Tanggal pembayaran dividen kas dan/ √ b) The date of the payment of cash dividend
atau tanggal distribusi dividen non kas; and/or date of distribution of non-cash
dividend;
c) Jumlah dividen per saham (kas dan/atau √ c) Amount of cash per share (cash and/or
non kas); dan non-cash); and
d) Jumlah dividen per tahun yang dibayar; √ d) The amount of dividends paid per
Pengungkapan informasi dapat year; Disclosure of information can be
disajikan dalam bentuk tabel. Dalam hal presented in table form. In the event that
Emiten atau Perusahaan Publik tidak the Issuer or Public Company does not
membagikan dividen dalam 2 (dua) distribute dividends in the last 2 (two)
tahun terakhir, maka diungkapkan years, this matter shall be disclosed.
mengenai hal tersebut.
14) Realisasi penggunaan dana hasil Penawaran √ 14) Use of proceeds from Public Offerings, under the
Umum, dengan ketentuan: condition of:
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a) Dalam hal selama tahun buku, Emiten N/A a) During the year under review, on which
memiliki kewajiban menyampaikan the Issuer has the obligation to report
laporan realisasi penggunaan the realization of the use of proceeds,
dana, maka diungkapkan realisasi then the realization of the cumulative use
penggunaan dana hasil Penawaran of proceeds until the year end should be
Umum secara kumulatif sampai dengan disclosed; and
akhir tahun buku; dan
b) Dalam hal terdapat perubahan 124 b) In the event that there were changes in
penggunaan dana sebagaimana the use of proceeds as stipulated in the
diatur dalam Peraturan Otoritas Jasa Regulation of the Financial Services
Keuangan tentang Laporan Realisasi Authority on the Report of the Utilization
Penggunaan Dana Hasil Penawaran of Proceeds from Public Offering, then
Umum, maka Emiten menjelaskan Issuer should explain the said changes;
perubahan tersebut;
15) Informasi material (jika ada), antara lain N/A 15) Material information (if any), among others
mengenai investasi, ekspansi, divestasi, concerning investment, expansion, divestment,
penggabungan/peleburan usaha, akuisisi, acquisition, debt/capital restructuring,
restrukturisasi utang/modal, transaksi transactions with related parties and transactions
material, transaksi afiliasi, dan transaksi with conflict of interest that occurred during the
benturan kepentingan, yang terjadi pada year under review, among others include:
tahun buku, paling sedikit memuat:
a) Tanggal, nilai, dan objek transaksi; N/A a) Transaction date, value, and object;
b) Nama pihak yang melakukan transaksi; 124-126 b) Name of transacting parties;
c) Sifat hubungan Afiliasi (jika ada); N/A c) Nature of affiliate relationship (if any);
d) Penjelasan mengenai kewajaran N/A d) Description of the fairness of the
transaksi; transaction;
e) Pemenuhan ketentuan terkait; dan e) Compliance with related rules and
regulations; and
f) Dalam hal terdapat hubungan afiliasi, N/A f) In the event there is an affiliation
selain mengungkapkan informasi relationship, in addition to disclosing the
sebagaimana dimaksud dalam information as referred to in letter a) to
huruf a) sampai dengan huruf e), letter e), the Issuer or Public Company also
Emiten atau Perusahaan Publik juga discloses information:
mengungkapkan informasi:
1) Pernyataan Direksi bahwa N/A 1) A statement from the Board of
transaksi afiliasi telah melalui Directors that the affiliate transaction
prosedur yang memadai untuk has conducted through adequate
memastikan bahwa transaksi procedures to ensure that the affiliate
afiliasi dilaksanakan sesuai dengan transaction is in line with generally
praktik bisnis yang berlaku umum accepted business practices, among
others, by complying with the arm's
antara lain dilakukan dengan
length principle; and
memenuhi prinsip transaksi yang
wajar (arm's length principle); dan
2) Peran Dewan Komisaris dan N/A 2) The Board of Commissioners and
komite audit dalam melakukan the audit committee roles in carrying
prosedur yang memadai untuk out adequate procedures to ensure
memastikan bahwa transaksi that affiliate transactions are carried
afiliasi dilaksanakan sesuai dengan out in accordance with generally
praktik bisnis yang berlaku umum accepted business practices, among
others, by complying with the arm's
antara lain dilakukan dengan
length principle;
memenuhi prinsip transaksi yang
wajar (arm's length principle);
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g) Untuk transaksi afiliasi atau transaksi √ g) For affiliate transactions or material
material yang merupakan kegiatan transactions which are business activities
usaha yang dijalankan dalam rangka carried out in order to generate business
menghasilkan pendapatan usaha dan income and are carried out regularly,
dijalankan secara rutin, berulang, repeatedly, and/or continuously, an
dan/atau berkelanjutan, ditambahkan explanation is added that the affiliate
transactions or material transactions are
penjelasan bahwa transaksi afiliasi atau
business activities carried out in order
transaksi material tersebut merupakan
to generate business income and are
kegiatan usaha yang dijalankan dalam carried out regularly, repeatedly, and/or
rangka menghasilkan pendapatan usaha continuously. In the event that the affiliated
dan dijalankan secara rutin, berulang, transactions or material transactions
dan/atau berkelanjutan. Dalam referred to have been disclosed in the
hal transaksi afiliasi atau transaksi annual financial statements, additional
material dimaksud telah diungkapkan information regarding the disclosure
dalam laporan keuangan tahunan, reference in the annual financial
ditambahkan informasi mengenai statements is added.
rujukan pengungkapan dalam laporan
keuangan tahunan tersebut.
h) Untuk pengungkapan transaksi N/A h) For disclosure of affiliate transactions
afiliasi dan/atau transaksi benturan and/or conflict of interest transactions
kepentingan yang merupakan hasil resulting from the implementation of
pelaksanaan transaksi afiliasi dan/ affiliate transactions and/or conflict
atau transaksi benturan kepentingan of interest transactions that have been
yang telah disetujui pemegang saham approved by independent shareholders,
additional information regarding the date
independen, ditambahkan informasi
of the GMS which approved the affiliated
mengenai tanggal pelaksanaan RUPS
transactions and/or conflict of interest
yang menyetujui transaksi afiliasi dan/ transactions is added;
atau benturan kepentingan tersebut;
i) Dalam hal tidak terdapat transaksi N/A i) In the event that there is no affiliate
afiliasi dan/atau transaksi benturan transaction and/or conflict of interest
kepentingan, maka diungkapkan transaction, then this matter shall be
mengenai hal tersebut; disclosed;
16) Perubahan ketentuan peraturan perundang- 127-128 16) Changes in regulation which have a significant
undangan yang berpengaruh signifikan effect on the Issuer or Public Company and
terhadap Emiten atau Perusahaan Publik dan impacts on the company (if any); and
dampaknya terhadap laporan keuangan (jika
ada); dan
17) Perubahan kebijakan akuntansi, alasan dan 128 17) Changes in the accounting policy, rationale and
dampaknya terhadap laporan keuangan (jika impact on the financial statement (if any).
ada).
g. Tata Kelola Emiten atau Perusahaan Publik 132-217 g. Corporate Governance of the Issuer or Public
Tata kelola Emiten atau Perusahaan Publik paling Company
sedikit memuat uraian singkat mengenai: Corporate Governance of the Issuer or Public
Company contains at least:
1) RUPS, paling sedikit memuat: 140-145 1) GMS, at least contains:
a) Informasi mengenai keputusan RUPS √ a) Information on the resolution from
pada tahun buku dan 1 (satu) tahun the AGM of the previous 1 (one) year,
sebelum tahun buku meliputi: covering:
1) Keputusan RUPS pada tahun buku √ 1) Resolutions of the GMS in the
dan 1 (satu) tahun sebelum tahun financial year and 1 (one) year before
buku yang direalisasikan pada the financial year are realized in the
tahun buku; dan financial year; and
2) Keputusan RUPS pada tahun √ 2) Resolutions of the GMS for the
buku dan 1 (satu) tahun financial year and 1 (one) year prior
sebelum tahun buku yang belum to the financial year that have not
direalisasikan beserta alasan been realized and the reasons for not
belum direalisasikan; realizing them;
b) Dalam hal Emiten atau Perusahaan √ b) In the event that the Issuer or Public
Publik menggunakan pihak independen Company uses an independent party
dalam pelaksanaan RUPS untuk in GMS to calculate the votes, then this
melakukan perhitungan suara, maka matter shall be disclosed;
diungkapkan mengenai hal tersebut;
2) Direksi, paling sedikit memuat: 146-156 2) The Board of Directors, covering:
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a) Tugas dan tanggung jawab masing- √ a) Duties and responsibilities of each member
masing anggota Direksi; Informasi of the Board of Directors; Information
mengenai tugas dan tanggung jawab regarding the duties and responsibilities
masing-masing anggota Direksi of each member of the Board of Directors
diuraikan dan dapat disajikan dalam is described and can be presented in table.
bentuk tabel.
b) Pernyataan bahwa Direksi memiliki √ b) A statement that the Board of Directors
pedoman atau piagam (charter) Direksi; has guidelines or charter for the Board of
Directors;
c) Kebijakan dan pelaksanaan frekuensi √ c) Policies and frequency of Board of
rapat Direksi, rapat Direksi bersama Directors meetings, joint meetings of
Dewan Komisaris, dan tingkat the Board of Directors with the Board
kehadiran anggota Direksi dalam of Commissioners, and the attendance
rapat tersebut termasuk kehadiran of members of the Board of Directors in
dalam RUPS; Informasi tingkat the meeting including attendance at the
GMS; Information on the attendance of
kehadiran anggota Direksi dalam rapat
members of the Board of Directors at the
Direksi, rapat Direksi bersama Dewan
meeting of the Board of Directors, joint
Komisaris, atau RUPS dapat disajikan meeting of the Board of Directors with the
dalam bentuk tabel. Board of Commissioners, or the GMS can
be presented in table.
d) Pelatihan dan/atau peningkatan √ d) Training and/or competency of members
kompetensi anggota Direksi: of the Board of Directors:
1) Kebijakan pelatihan dan/atau √ 1) Policies related to training and/or
peningkatan kompetensi anggota the competency improvement of
Direksi, termasuk program members of the Board of Directors,
orientasi bagi anggota Direksi including an orientation program
yang baru diangkat (jika ada); dan for newly appointed members of the
Board of Directors (if any); and
2) Pelatihan dan/atau peningkatan √ 2) Training and/or competency
kompetensi yang diikuti anggota improvement attended by members
Direksi dalam tahun buku (jika of the Board of Directors in the
ada); financial year (if any);
e) Penilaian Direksi terhadap kinerja √ e) The Board of Directors' assessment of the
komite yang mendukung pelaksanaan committees' performance that support the
tugas Direksi pada tahun buku paling implementation of the Board of Directors'
sedikit memuat: duties for the financial year shall at least
contain:
1) Prosedur penilaian kinerja; dan √ 1) Performance appraisal procedures;
and
2) Kriteria yang digunakan seperti √ 2) The criteria used such as performance
capaian kinerja selama tahun achievements during the financial
buku, kompetensi dan kehadiran year, competence and attendance at
dalam rapat; dan meetings; and
3) Dalam hal Emiten atau Perusahaan √ 3) In the event the Issuer or Public
Publik tidak memiliki komite Company does not have a committee
yang mendukung pelaksanaan that supports the implementation of
tugas Direksi, maka diungkapkan the duties of the Board of Directors,
mengenai hal tersebut. then this shall be disclosed.
3) Dewan Komisaris, paling sedikit memuat: 157-164 3) The Board of Commissioners, at least contains:
a) Tugas dan tanggung jawab Dewan 157-159 a) Duties and responsibilities of the Board of
Komisaris; Commissioners;
b) Pernyataan bahwa Dewan Komisaris 157 b) Statement that the Board of Commissioner
memiliki pedoman atau piagam has already have the board manual or
(charter) Dewan Komisaris; charter;
c) Kebijakan dan pelaksanaan frekuensi √ c) Policies and the frequency of the Board
rapat Dewan Komisaris, rapat Dewan of Commissioners meetings, joint
Komisaris bersama Direksi dan meetings of the Board of Commissioners
tingkat kehadiran anggota Dewan with the Board of Directors and the
Komisaris dalam rapat tersebut attendance of members of the Board of
termasuk kehadiran dalam RUPS; Commissioners at the meeting including
attendance at the GMS; Information on
Informasi tingkat kehadiran anggota
the attendance of members of the Board
Dewan Komisaris dalam rapat Dewan
of Commissioners at the meetings of the
Komisaris, rapat Dewan Komisaris Board of Commissioners, the meeting
bersama Direksi, atau RUPS dapat of the Board of Commissioners with the
disajikan dalam bentuk tabel. Board of Directors, or the GMS can be
presented in table.
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d) Pelatihan dan/atau peningkatan √ d) Training and/or competency
kompetensi anggota Dewan Komisaris: improvement of members of the Board of
Commissioners:
1) Kebijakan pelatihan dan/atau √ 1) Policies on training and/or
peningkatan kompetensi anggota the competency improvement
Dewan Komisaris, termasuk of members of the Board of
program orientasi bagi anggota Commissioners including
Dewan Komisaris yang baru orientation programs for newly
diangkat (jika ada); dan appointed members of the Board of
Commissioners (if any); and
2) Pelatihan dan/atau peningkatan √ 2) Training and/or competency
kompetensi yang diikuti anggota improvement attended by members
Dewan Komisaris dalam tahun of the Board of Commissioners in the
buku (jika ada); financial year (if any);
e) Penilaian kinerja Direksi dan Dewan √ e) Performance appraisal of the Board
Komisaris serta masing-masing anggota of Directors and the Board of
Direksi dan anggota Dewan Komisaris, Commissioners as well as each member
paling sedikit memuat: of the Board of Directors and the Board of
Commissioners, at least contain:
1) Prosedur pelaksanaan penilaian √ 1) Procedure for the implementation of
kinerja; performance assessment;
2) Kriteria yang digunakan seperti √ 2) The criteria used such as performance
capaian kinerja selama tahun achievements during the financial
buku, kompetensi dan kehadiran year, competence and attendance at
dalam rapat; dan meetings; and
3) Pihak yang melakukan penilaian; √ 3) Assessor; and
dan
f) Penilaian Dewan Komisaris terhadap √ f) The Board of Commissioners' assessment
kinerja Komite yang mendukung of the Committees' performance that
pelaksanaan tugas Dewan Komisaris support the implementation of the duties
pada tahun buku meliputi: of the Board of Commissioners in the
financial year includes:
1) Prosedur penilaian kinerja; dan √ 1) Performance appraisal procedures;
and
2) Kriteria yang digunakan seperti √ 2) The criteria used such as performance
capaian kinerja selama tahun achievements during the financial
buku, kompetensi dan kehadiran year, competence and attendance at
dalam rapat. meetings.
4) Nominasi dan remunerasi Direksi dan 164-168 4) The nomination and remuneration of the Board
Dewan Komisaris, paling sedikit memuat: of Directors and the Board of Commissioners
shall at least contain:
a) Prosedur nominasi, meliputi uraian √ a) Nomination procedure, including a brief
singkat mengenai kebijakan dan proses description of the policies and process for
nominasi anggota Direksi dan/atau nomination of members of the Board of
anggota Dewan Komisaris; dan Directors and/or members of the Board of
Commissioners; and
b) Prosedur dan pelaksanaan remunerasi √ b) Procedures and implementation of
Direksi dan Dewan Komisaris, antara remuneration for the Board of Directors
lain: and the Board of Commissioners,
including:
1) Prosedur penetapan remunerasi √ 1) The procedure for determining
Direksi dan Dewan Komisaris; the remuneration of the Board
of Directors and the Board of
Commissioners;
2) Struktur remunerasi Direksi dan √ 2) The remuneration structure of the
Dewan Komisaris seperti, gaji, Board of Directors and the Board
tunjangan, tantiem/bonus dan of Commissioners such as salary,
lainnya; dan allowances, tantiem/bonus and
others; and
3) Besarnya remunerasi masing- √ 3) The amount of remuneration for
masing anggota Direksi dan each member of the Board of
anggota Dewan Komisaris; Directors and member of the Board
Pengungkapan informasi dapat of Commissioners; Disclosure of
disajikan dalam bentuk tabel. information can be presented in
table.
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5) Dewan Pengawas Syariah, bagi Emiten N/A 5) Sharia Supervisory Board, for Issuer or Public
atau Perusahaan Publik yang menjalankan Company that conduct business based on sharia
kegiatan usaha berdasarkan prinsip syariah law, as stipulated in the articles of association, at
sebagaimana tertuang dalam anggaran dasar, least containing:
paling sedikit memuat:
a) Nama; N/A a) Name;
b) Dasar hukum pengangkatan Dewan N/A b) Legal basis of appointment of Sharia
Pengawas Syariah; Supervisory Board;
c) Periode penugasan Dewan Pengawas N/A c) Term of office of Sharia Supervisory Board;
Syariah;
d) Tugas dan tanggung jawab Dewan N/A d) Duty and responsibility of Sharia
Pengawas Syariah; dan Supervisory Board; and
e) Frekuensi dan cara pemberian nasihat N/A e) Frequency and procedure in providing
dan saran serta pengawasan pemenuhan advice and suggestions, as well as the
prinsip syariah di pasar modal terhadap compliance of Sharia Principles of the
Emiten atau Perusahaan Publik. Issuer or Public Company in the Capital
Market.
6) Komite Audit, mencakup antara lain: 189-203 6) Audit Committee, among others covering:
a) Nama dan jabatannya dalam √ a) Name and position in the committee;
keanggotaan komite;
b) Usia; √ b) Age;
c) Kewarganegaraan; √ c) Citizenship;
d) Riwayat pendidikan; √ d) Education background;
e) Riwayat jabatan, meliputi informasi: √ e) History of position, including:
1) Dasar hukum penunjukan sebagai √ 1) Legal basis for the appointment as
anggota komite; member of the committee;
2) Rangkap jabatan, baik sebagai √ 2) Concurrent position, as a member of
anggota Dewan Komisaris, Board of Commissioners, member of
anggota Direksi, dan/atau anggota Board of Directors, and/or member
komite serta jabatan lainnya (jika of the committee, and other position
ada); dan (if any); and
3) Pengalaman kerja beserta periode √ 3) Working experience and period
waktunya baik di dalam maupun in and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
f) Periode dan masa jabatan anggota √ f) Period and terms of office of the member
Komite Audit; of Audit Committee;
g) Pernyataan independensi Komite Audit; √ g) Statement of independence of the Audit
Committee;
h) Pelatihan dan/atau peningkatan √ h) Training and competency development
kompetensi yang telah diikuti dalam participated in during the book year (if
tahun buku (jika ada); any);
i) Kebijakan dan pelaksanaan frekuensi √ i) Policies and implementation of the
rapat komite audit dan tingkat frequency of meeting of the Audit
kehadiran anggota komite audit dalam Committee and attendance of member of
rapat tersebut; dan Audit Committee; and
j) Pelaksanaan kegiatan Komite Audit √ j) The activities of the Audit Committee in
pada tahun buku sesuai dengan yang the year under review, in accordance with
dicantumkan dalam pedoman atau the Audit Committee Charter.
piagam (charter) Komite Audit.
7) Komite atau fungsi nominasi dan remunerasi 164-168 7) Committee or remuneration and nomination
Emiten atau Perusahaan Publik, paling functions of Issuer or Public Company at least
sedikit memuat: contains:
a) Nama dan jabatannya dalam N/A a) Name and position in the committee;
keanggotaan komite;
b) Usia; N/A b) Age;
c) Kewarganegaraan; N/A c) Citizenship;
d) Riwayat pendidikan; N/A d) Education background;
e) Riwayat jabatan, meliputi informasi: N/A e) History of position; including:
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1) Dasar hukum penunjukan sebagai N/A 1) Legal basis for the appointment as
anggota komite; member of the committee;
2) Rangkap jabatan, baik sebagai N/A 2) Concurrent position, as a member
anggota Dewan Komisaris, of Board of Commissioners,
anggota Direksi, dan/atau anggota member of Board of Directors, and/
komite serta jabatan lainnya (jika or member of the committee, and
ada); dan other position (if any); and
3) Pengalaman kerja beserta periode N/A 3) Working experience and period
waktunya baik di dalam maupun in and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
f) Periode dan masa jabatan anggota N/A f) Period and terms of office of the member
Komite Audit; of Audit Committee;
g) Pernyataan independensi komite; N/A g) Independence statement of Audit
Committee;
h) Pelatihan dan/atau peningkatan N/A h) Training and/or competency development
kompetensi yang telah diikuti dalam participated in during the book year (if
tahun buku (jika ada); any);
i) Uraian tugas dan tanggung jawab; √ i) Description of Duties and Responsibilities;
j) Pernyataan bahwa telah memiliki √ j) A statement that already has charter or
pedoman atau piagam (charter); guidelines;
k) Kebijakan dan pelaksanaan frekuensi √ k) Policies and frequency of meeting and
rapat dan tingkat kehadiran anggota attendance level at the meeting;
dalam rapat tersebut;
l) Uraian singkat pelaksanaan kegiatan √ l) Description of duties implementation
pada tahun buku; dan during the book year; and
m) Dalam hal tidak dibentuk komite √ m) In the event that nomination and
nominasi dan remunerasi, Emiten remuneration committee is not formed,
atau Perusahaan Publik cukup the Issuer or Public Company is sufficient
mengungkapkan informasi sebagaimana to disclose the information as referred to
dimaksud dalam huruf i) sampai dengan in letter i) to letter l) and disclose:
huruf l) dan mengungkapkan:
1) Alasan tidak dibentuknya komite; √ 1) The reason why does not form the
dan committee; and
2) Pihak yang melaksanakan fungsi √ 2) The party who carries out the
nominasi dan remunerasi. nomination and remuneration
function;
8) Komite lain yang dimiliki Emiten 168-189 8) Other committees owned by the Issuer or Public
atau Perusahaan Publik dalam rangka Company in order to support the duties of the
mendukung fungsi dan tugas Direksi (jika Board of Directors (if any) and/or committees
ada) dan/atau komite yang mendukung that support the functions and duties of the
fungsi dan tugas Dewan Komisaris, paling Board of Commissioners, at least contains;
sedikit memuat:
a) Nama dan jabatannya dalam √ a) Name and position in the committee;
keanggotaan komite;
b) Usia; √ b) Age;
c) Kewarganegaraan; √ c) Citizenship;
d) Riwayat pendidikan; √ d) Education background;
e) Riwayat jabatan, meliputi informasi: √ e) History of position; including:
1) Dasar hukum penunjukan sebagai √ 1) Legal basis of appointment as
anggota komite; member of Committee;
2) Rangkap jabatan, baik sebagai √ 2) Concurrent position, as a member
anggota Dewan Komisaris, of Board of Commissioners,
anggota Direksi, dan/atau anggota member of Board of Directors, and/
komite serta jabatan lainnya (jika or member of the committee, and
ada); dan other position (if any); and
3) Pengalaman kerja beserta periode √ 3) Work experience and period of time
waktunya baik di dalam maupun both inside and outside the Issuer or
di luar Emiten atau Perusahaan Public Company;
Publik;
f) Periode dan masa jabatan anggota √ f) Period and tenure of Committee member;
komite;
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g) Pernyataan independensi komite; √ g) Statement of independence of Committee;
h) Pelatihan dan/atau peningkatan √ h) Training and/or Competency
kompetensi yang telah diikuti dalam Development participated in during the
tahun buku (jika ada); dan book year (if any); and
i) Uraian tugas dan tanggung jawab; √ i) Description of Duties and Responsibilities;
j) Pernyataan bahwa telah memiliki √ j) Statement that already have work guideline
pedoman atau piagam (charter) komite; and board charter;
k) Kebijakan dan pelaksanaan frekuensi √ k) Policies and frequency of meetings, and
rapat komite dan tingkat kehadiran attendance level at the meetings; and
anggota komite dalam rapat tersebut;
dan
l) Uraian singkat pelaksanaan kegiatan √ l) Description of Duties Implementation
komite pada tahun buku; during the book year.
9) Sekretaris perusahaan, paling sedikit 178-183 9) Corporate Secretary, including:
memuat:
a) Nama; √ a) Name;
b) Domisili; √ b) Domicile;
c) Riwayat jabatan, meliputi: √ c) History of position, including:
1) Dasar hukum penunjukan sebagai √ 1) Legal basis for the appointment as
sekretaris perusahaan; dan Corporate Secretary; and
2) Pengalaman kerja beserta periode √ 2) Working experience and period
waktunya baik di dalam maupun in and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
d) Riwayat pendidikan; √ d) Education background;
e) Pelatihan dan/atau peningkatan √ e) Training and competency development
kompetensi yang diikuti dalam tahun participated in during the book year; and
buku; dan
f) Uraian singkat pelaksanaan tugas √ f) Brief description on the implementation
sekretaris perusahaan pada tahun buku; of duties of the Corporate Secretary in the
year under review;
10) Unit audit internal, paling sedikit memuat: 183-189 10) Internal Audit Unit, among others including:
a) Nama kepala unit audit internal; √ a) Name of Head of Internal Audit Unit;
b) Riwayat jabatan, meliputi: √ b) History of position, including:
1) Dasar hukum penunjukan sebagai √ 1) Legal basis for the appointment as
kepala unit audit internal; dan Head of Internal Audit Unit; and
2) Pengalaman kerja beserta periode √ 2) Working experience and period
waktunya baik di dalam maupun in and outside the Issuer or Public
di luar Emiten atau Perusahaan Company;
Publik;
c) Kualifikasi atau sertifikasi sebagai √ c) Qualification or certification as internal
profesi audit internal (jika ada); auditor (if any);
d) Pelatihan dan/atau peningkatan √ d) Training and/or Competency
kompetensi yang diikuti dalam tahun Development participated in during the
buku; book year;
e) Struktur dan kedudukan unit audit √ e) Structure and position of Internal Audit
internal; Unit;
f) Uraian tugas dan tanggung jawab; √ f) Description of duties and responsibilities;
g) Pernyataan bahwa telah memiliki √ g) A statement that the Internal Audit Unit
pedoman atau piagam (charter) unit has already had Internal Audit Unit
audit internal; dan charter; and
h) Uraian singkat pelaksanaan tugas √ h) Brief description of the duties
unit audit internal pada tahun buku implementation of the internal audit unit
termasuk kebijakan dan pelaksanaan in the financial year including the policy
frekuensi rapat dengan Direksi, Dewan and implementation of the frequency of
Komisaris, dan/atau komite audit; meetings with the Board of Directors,
Board of Commissioners, and/or audit
committee;
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11) Uraian mengenai sistem pengendalian 212-214 11) Description on internal control system
internal (internal control) yang diterapkan adopted by the Issuer or Public Company, at
oleh Emiten atau Perusahaan Publik, paling least covering:
sedikit mengenai:
a) Pengendalian keuangan dan √ a) Financial and operational control, and
operasional, serta kepatuhan terhadap compliance to the other prevailing rules;
peraturan perundang-undangan and
lainnya; dan
b) Tinjauan atas efektivitas sistem √ b) Review on the effectiveness of internal
pengendalian internal; dan control systems; and
c) Pernyataan Direksi dan/atau Dewan √ c) Statement of the Board of Directors and/or
Komisaris atas kecukupan sistem Board of Commissioners on the adequacy
pengendalian internal; of the internal control system;
12) Sistem manajemen risiko yang diterapkan 215-217 12) Risk management system implemented by
oleh Emiten atau Perusahaan Publik, paling the company, at least includes:
sedikit mengenai:
a) Gambaran umum mengenai sistem √ a) General description about the company's
manajemen risiko Emiten atau risk management system the Issuer or
Perusahaan Publik; Public Company;
b) Jenis risiko dan cara pengelolaannya; √ b) Types of risk and the management;
c) Tinjauan atas efektivitas sistem √ c) Review the effectiveness of the risk
manajemen risiko Emiten atau management system applied by the Issuer
Perusahaan Publik; dan or Public Company; and
d) Pernyataan Direksi dan/atau Dewan √ d) Statement of the Board of Directors and/or
Komisaris atau komite audit atas the Board of Commissioners or the audit
kecukupan sistem manajemen risiko; committee on the adequacy of the risk
management system;
13) Perkara hukum yang berdampak material 217 13) Legal cases that have a material impact faced
yang dihadapi oleh Emiten atau Perusahaan by Issuers or Public Companies, subsidiaries,
Publik, entitas anak, anggota Direksi dan members of the Board of Directors and
anggota Dewan Komisaris (jika ada), paling members of the Board of Commissioners (if
sedikit memuat: any), at least contain:
a) Pokok perkara/gugatan; N/A a) Substance of the case/claim;
b) Status penyelesaian perkara/gugatan; N/A b) Status of settlement of case/claim; and
dan
c) Pengaruhnya terhadap kondisi Emiten N/A c) Potential impacts on the condition of the
atau Perusahaan Publik; Issuer or Public Company;
14) Informasi tentang sanksi administratif/ 217 14) Information about administrative sanctions
sanksi yang dikenakan kepada Emiten imposed to Issuer or Public Company,
atau Perusahaan Publik, anggota Dewan members of the Board of Commissioners
Komisaris dan anggota Direksi, oleh Otoritas and the Board of Directors, by the Capital
Jasa Keuangan dan otoritas lainnya pada Market Authority and other authorities
tahun buku (jika ada); during the last fiscal year (if any);
15) Informasi mengenai kode etik Emiten atau 204-206 15) Information about codes of conduct of the
Perusahaan Publik meliputi: Issuer or Public Company, includes:
a) Pokok-pokok kode etik; √ a) Key points of the code of conduct;
b) Bentuk sosialisasi kode etik dan upaya √ b) Socialization of the code of conduct and
penegakannya; dan enforcement; and
c) Pernyataan bahwa kode etik berlaku √ c) Statement that the code of conduct is
bagi anggota Direksi, anggota Dewan applicable for the Board of Commissioners,
Komisaris, dan karyawan Emiten atau the Board of Directors, and employees of
Perusahaan Publik; the Issuer or Public Company;
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16) Uraian singkat mengenai kebijakan 79 16) A brief description of the policy for
pemberian kompensasi jangka panjang providing long-term performance-based
berbasis kinerja kepada manajemen dan/ compensation to management and/
atau karyawan yang dimiliki oleh Emiten or employees owned by the Issuer or
atau Perusahaan Publik (jika ada), antara lain Public Company (if any), including the
berupa program kepemilikan saham oleh management stock ownership program
manajemen (management stock ownership (MSOP) and/or employee stock ownership
program/MSOP) dan/atau program program (ESOP). In terms of providing
kepemilikan saham oleh karyawan (employee compensation in the form of a management
stock ownership program/ESOP). Dalam hal stock ownership program (MSOP) and/or
pemberian kompensasi berupa program employee stock ownership program (ESOP),
kepemilikan saham oleh manajemen the information disclosed must at least
(management stock ownership program/ contain:
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; N/A a) Number of share and/or option;
b) Jangka waktu pelaksanaan; N/A b) Period;
c) Persyaratan karyawan dan/atau N/A c) The requirement for eligible employee
manajemen yang berhak; dan and/or management; and
d) Harga pelaksanaan atau penentuan N/A d) Exercised price;
harga pelaksanaan;
17) Uraian singkat mengenai kebijakan 79 17) Description of employee or management
pengungkapan informasi mengenai: stock ownership program of the Issuer or
Public Company, among others contains:
a) Kepemilikan saham anggota Direksi √ a) Share ownership of members of the Board
dan anggota Dewan Komisaris paling of Directors and members of the Board
lambat 3 (tiga) hari kerja setelah of Commissioners no later than 3 (three)
terjadinya kepemilikan atau setiap working days after the occurrence of
perubahan kepemilikan atas saham ownership or any change in ownership of
Perusahaan Terbuka; dan shares of a Public Company; and
b) Pelaksanaan atas kebijakan dimaksud; √ b) Implementation of that policy;
18) Uraian mengenai sistem pelaporan 208-211 18) A description of whistleblowing system at
pelanggaran (whistleblowing system) di the Issuer or Public Company, among others
Emiten atau Perusahaan Publik, paling include:
sedikit memuat:
a) Cara penyampaian laporan pelanggaran; √ a) Mechanism for violation reporting;
b) Perlindungan bagi pelapor; √ b) Protection for the whistle-blower;
c) Penanganan pengaduan; √ c) Handling of violation reports;
d) Pihak yang mengelola pengaduan; dan √ g) Unit responsible for handling of violation
report;
e) Hasil dari penanganan pengaduan, √ e) Results from violation report handling, at
paling sedikit: least includes:
1) Jumlah pengaduan yang masuk √ 1) Number of complaints received and
dan diproses dalam tahun buku; processed during the fiscal year; and
dan
2) Tindak lanjut pengaduan; √ 2) Follow up of complaints;
Dalam hal Emiten atau In the event that the Issuer or
Perusahaan Publik tidak memiliki Public Company does not have
sistem pelaporan pelanggaran a whistleblowing system, it is
(whistleblowing system), maka disclosed regarding this matter.
diungkapkan mengenai hal
tersebut.
19) Uraian mengenai kebijakan anti korupsi 206-207 19) A description of the anti-corruption policy
Emiten atau Perusahaan Publik, paling of the Issuer or Public Company, at least
sedikit memuat: contains:
a) Program dan prosedur yang dilakukan √ a) Programs and procedures implemented in
dalam mengatasi praktik korupsi, overcoming corrupt practices, kickbacks,
balas jasa (kickbacks), fraud, suap dan/ fraud, bribery and/or gratuities in Issuers
atau gratifikasi dalam Emiten atau or Public Companies; and
Perusahaan Publik; dan
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b) Pelatihan/sosialisasi anti korupsi √ b) Anti-corruption training/socialization
kepada karyawan Emiten atau to employees of Issuers or Public
Perusahaan Publik. Dalam hal Emiten Companies; In the event that the Issuer
atau Perusahaan Publik tidak memiliki or Public Company does not have an
kebijakan anti korupsi, maka dijelaskan anti-corruption policy, the reason for not
alasan tidak dimilikinya kebijakan having the said policy are explained.
dimaksud.
20) Penerapan atas Pedoman Tata Kelola N/A 20) Implementation of the Guidelines
Perusahaan Terbuka bagi Emiten yang of Corporate Governance for Public
menerbitkan Efek Bersifat Ekuitas atau Companies for Issuer issuing Equity-based
Perusahaan Publik, meliputi: Securities or Public Company, including:
a) Pernyataan mengenai rekomendasi yang 135-139 a) Statement regarding the recommendation
telah dilaksanakan; dan/atau that has been implemented; and/or
b) Penjelasan atas rekomendasi yang √ b) Description of recommendation that has
belum dilaksanakan, disertai alasan dan not been implemented, along with the
alternatif pelaksanaannya (jika ada); reason and alternatives of implementation
(if any);
Pengungkapan informasi dapat √ Disclosure of information can be
disajikan dalam bentuk tabel. presented in table.
h. Tanggung Jawab Sosial dan Lingkungan Emiten 220-332 h. Social and Environmental Responsibility of the
atau Perusahaan Publik Issuer or Public Company
1) Informasi yang diungkapkan dalam bagian √ 1) Information disclosed in the social
tanggung jawab sosial dan lingkungan and environmental responsibility is a
merupakan Laporan Keberlanjutan Sustainability Report as referred to in the
(Sustainability Report) sebagaimana Financial Services Authority Regulation
dimaksud dalam Peraturan Otoritas Jasa Number 51/POJK.03/2017 concerning the
Keuangan Nomor 51/POJK.03/2017 tentang Implementation of Sustainable Finance for
Penerapan Keuangan Berkelanjutan bagi Financial Services Institutions, Issuers, and
Lembaga Jasa Keuangan, Emiten dan Public Companies, containing at least:
Perusahaan Publik paling sedikit memuat:
a) Penjelasan strategi keberlanjutan; √ a) Sustainability strategy explanation;
b) Ikhtisar aspek keberlanjutan (ekonomi, √ b) Sustainability aspects overview (economic,
sosial, dan lingkungan hidup); social and environmental);
c) Profil singkat Emiten atau Perusahaan √ c) Brief Profile of Issuer or Public Company;
Publik;
d) Penjelasan Direksi; √ d) The Board of Directors explanation;
e) Tata kelola keberlanjutan; √ e) Sustainability Governance;
f) Kinerja keberlanjutan; √ f) Sustainability performance;
g) Verifikasi tertulis dari pihak √ g) Written verification from an Independent
independen, jika ada; Party (if any);
h) Lembar umpan balik (feedback) untuk √ h) Feedback sheet for stakeholders (if any);
pembaca, jika ada; dan and
i) Tanggapan Emiten atau Perusahaan √ i) The Issuer or Public Company response to
Publik terhadap umpan balik laporan the previous year's report feedback;
tahun sebelumnya;
2) Laporan Keberlanjutan sebagaimana √ 2) The Sustainability Report as referred to in
dimaksud pada angka 1), harus disusun number 1) must be prepared in accordance
sesuai Pedoman Teknis Penyusunan with the Technical Guidelines for the
Laporan Keberlanjutan (Sustainability Preparation of a Sustainability Report for
Report) Bagi Emiten dan Perusahaan Publik Issuers and Public Companies as contained
sebagaimana tercantum dalam Lampiran I in Attachment II which is an integral part of
yang merupakan bagian tidak terpisahkan this Financial Services Authority Circular
dari Surat Edaran Otoritas Jasa Keuangan ini; Letter;
3) Informasi Laporan Keberlanjutan √ 3) Information on the Sustainability Report in
(Sustainability Report) pada angka 1) dapat: number 1) shall be:
a) Diungkapkan pada bagian lain yang √ a) Is disclosed in other relevant sections
relevan di luar bagian tanggung outside of the social and environmental
jawab sosial dan lingkungan, seperti responsibility section, such as the
penjelasan Direksi terkait Laporan Directors' explanation regarding the
Keberlanjutan diungkapkan dalam Sustainability Report disclosed in the
bagian terkait Laporan Direksi; dan/ section related to the Directors' Report;
and/or
atau
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b) Merujuk pada bagian lain di luar √ b) Referring to other sections outside the
bagian tanggung jawab sosial dan social and environmental responsibility
lingkungan dengan tetap mengacu section while still referring to the
pada Pedoman Teknis Penyusunan Technical Guidelines for the Preparation
Laporan Keberlanjutan (Sustainability of Sustainability Reports for Issuers and
Report) Bagi Emiten dan Perusahaan Public Companies as listed in Appendix II
which is an integral part of this Financial
Publik sebagaimana tercantum dalam
Services Authority Circular Letter, such as
Lampiran II yang merupakan bagian
profile of Issuer or Public Company;
tidak terpisahkan dari Surat Edaran
Otoritas Jasa Keuangan ini, seperti profil
Emiten atau Perusahaan Publik;
4) Laporan Keberlanjutan (Sustainability √ 4) The Sustainability Report as referred to
Report) sebagaimana dimaksud pada angka in number 1) is an inseparable part of
1) merupakan bagian yang tidak terpisahkan the Annual Report but can be presented
dari Laporan Tahunan namun dapat separately from the Annual Report;
disajikan secara terpisah dengan Laporan
Tahunan;
5) Dalam hal Laporan Keberlanjutan disajikan √ 5) In the event that the Sustainability Report
secara terpisah dengan Laporan Tahunan, is presented separately from the Annual
informasi yang diungkapkan dalam Laporan Report, the information disclosed in the said
Keberlanjutan dimaksud harus: Sustainability Report must:
a) Memuat seluruh informasi sebagaimana √ a) Contains all the information as referred to
dimaksud pada angka 1); dan in number 1); and
b) Disusun sesuai Pedoman Teknis √ b) Compiled according to the Technical
Penyusunan Laporan Keberlanjutan Guidelines for the Preparation of a
(Sustainability Report) Bagi Emiten Sustainability Report for Issuers and
dan Perusahaan Publik sebagaimana Public Companies as listed in Appendix II
tercantum dalam Lampiran II yang which is an integral part of this Financial
merupakan bagian tidak terpisahkan Services Authority Circular Letter;
dari Surat Edaran Otoritas Jasa
Keuangan ini;
6) Dalam hal Laporan Keberlanjutan disajikan √ 6) In the event that the Sustainability Report
secara terpisah dengan Laporan Tahunan, is presented separately from the Annual
maka dalam bagian tanggung jawab sosial Report, the section contains information
dan lingkungan memuat informasi bahwa that information regarding social and
informasi mengenai tanggung jawab sosial environmental responsibility has been
dan lingkungan telah diungkapkan dalam disclosed in the Sustainability Report which
Laporan Keberlanjutan yang disajikan secara is presented separately from the Annual
terpisah dari Laporan Tahunan; dan Report; and
7) Penyampaian Laporan Keberlanjutan √ 7) Submission of the Sustainability Report
(Sustainability Report) yang disajikan which is presented separately from the
secara terpisah dengan Laporan Tahunan Annual Report must be submitted together
harus disampaikan bersamaan dengan with the submission of the Annual Report.
penyampaian Laporan Tahunan.
i. Laporan Keuangan Tahunan yang Telah Diaudit 373 i. Audited Financial Statements
Laporan keuangan tahunan yang dimuat dalam The annual financial statements contained in the
Laporan Tahunan disusun sesuai dengan standar Annual Report are prepared in accordance with
akuntansi keuangan di Indonesia dan telah financial accounting standards in Indonesia and have
diaudit oleh akuntan publik yang terdaftar di been audited by a public accountant registered with
Otoritas Jasa Keuangan. Laporan keuangan the Financial Services Authority. The said annual
tahunan dimaksud memuat pernyataan mengenai financial report contains a statement regarding the
accountability for financial statements as regulated in
pertanggungjawaban atas laporan keuangan
the Financial Services Authority Regulation regarding
sebagaimana diatur dalam Peraturan Otoritas
the Board of Directors' responsibility for financial
Jasa Keuangan mengenai tanggung jawab Direksi reports or the laws and regulations in the capital
atas laporan keuangan atau peraturan perundang- market sector which regulates the periodic reports of
undangan di sektor pasar modal yang mengatur securities companies in the event that the Issuer is a
mengenai laporan berkala perusahaan efek dalam securities company.
hal Emiten merupakan perusahaan efek.
j. Surat Pernyataan Anggota Direksi dan Anggota 335 j. Statement Letter of Members of the Board of
Dewan Komisaris tentang Tanggung Jawab atas Directors and the Board of Commissioners
Laporan Tahunan regarding Responsibility for the Annual Report
Surat pernyataan anggota Direksi dan anggota Statement letters from members of the Board
Dewan Komisaris tentang tanggung jawab atas of Directors and members of the Board of
Laporan Tahunan disusun sesuai dengan format Commissioners regarding responsibilities for the
Surat Pernyataan Anggota Direksi dan Anggota Annual Report are prepared in accordance with
Dewan Komisaris tentang Tanggung Jawab the format of Statement Letters of Members of the
atas Laporan Tahunan sebagaimana tercantum Board of Directors and Members of the Board of
Commissioners regarding Responsibilities for the
dalam Lampiran I yang merupakan bagian tidak
Annual Report as contained in Appendix I which is
terpisahkan dari Surat Edaran Otoritas Jasa
an integral part of this Circular Letter of the Financial
Keuangan ini. Services Authority.
2025 Annual Report & Sustainability Report 357 PT Hexindo Adiperkasa Tbk
Page 358
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Indeks POJK No. 51/POJK.03/2017
POJK No. 51/POJK.03/2017 Index
No Indeks Indeks Halaman
Index No Index Page
A. Strategi Keberlanjutan | Sustainability Strategy
Penjelasan Strategi Keberlanjutan
A.1 222-223
Elaboration of Sustainability Strategy
B. Ikhtisar Kinerja Aspek Keberlanjutan | Overview of Performance on Sustainability Aspects
B.1 Aspek Ekonomi
220
Economic Aspects
a. Kuantitas Produksi atau Jasa yang Dijual
220
Quantity of Products or Services Sold
b. Pendapatan atau Penjualan
10
Revenue or Sales
c. Laba atau Rugi Bersih
10
Net Profit or Loss
d. Produk Ramah Lingkungan
320-322
Environment-Friendly Products
e. Pelibatan Pihak Lokal yang Berkaitan dengan Proses Bisnis Keuangan Keberlanjutan
220
Engagement of Local Stakeholders Concerning The Sustainable Finance Business Process
B.2 Aspek Lingkungan Hidup
220
Environmental Aspects
a. Penggunaan Energi
220, 255-257
Energy Consumption
b. Pengurangan Emisi yang Dihasilkan
221, 257-259
Emission Reductions Achieved
c. Pengurangan Limbah dan Efluen
221, 259-265
Reduction of Waste and Effluen
d. Pelestarian Keanekaragaman Hayati
268-269
Biodiversity Conservation
B.3 Aspek Sosial
221
Social Aspect
C. Profil Perusahaan | Company Profile
Visi, Misi, dan Nilai Keberlanjutan
C.1 45-48
Vision, Mission, and Sustainability Values
Alamat Perusahaan
C.2 42
Company Address
C.3 Skala Usaha
Business Scale
1) Total Aset atau Kapitalisasi Aset, dan Total Kewajiban
10
Total Assets or Assets Capitalization, and Total Liabilities
2) Jumlah Karyawan menurut Jenis Kelamin, Jabatan, Usia Pendidikan, dan Status Ketenagakerjaan
274-275
Number of Employees by Gender, Position, Educational Age, And Employment Status
3) Nama Pemegang Saham dan Persentase Kepemilikan Saham
76-78
Name of Shareholders and Shareholding Percentage
4) Wilayah Operasional
53-57
Operational Area
Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
C.4 49-51
Products, Services, and Business Activities
Keanggotaan pada Asosiasi
C.5 52
Membership of Associations
Perubahan Emiten dan Perusahaan Publik Yang Bersifat Signifikan
C.6 43
Significant Changes in Issuers and Public Companies
PT Hexindo Adiperkasa Tbk 358 Laporan Tahunan & Laporan Keberlanjutan 2025
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No Indeks Indeks Halaman
Index No Index Page
D. Penjelasan Direksi | Elaboration of Board of Directors
D.1 Penjelasan Direksi
Elaboration of Board of Directors
a. Kebijakan untuk Merespons Tantangan dalam Pemenuhan Strategi Keberlanjutan
225
Policy for Responding To Challenges In Fulfilling The Sustainability Strategy
b. Penerapan Keuangan Berkelanjutan
230
Application of Sustainable Finance
c. Strategi Pencapaian Target
232
Target Achievement Strategy
E. Tata Kelola Keberlanjutan | Sustainability Governance
Penanggung Jawab Penerapan Keuangan Berkelanjutan
E.1 242
Responsible on The Application of Sustainable Finance
Pengembangan Kompetensi terkait Keuangan Berkelanjutan 153-154,
E.2
Competency Development on Sustainable Finance 161-162
Penilaian Risiko atas Penerapan Keuangan Berkelanjutan
E.3 242
Risk Assessment of Sustainable Finance
Hubungan dengan Pemangku Kepentingan
E.4 330
Relationship with Stakeholders
Permasalahan terhadap Penerapan Keuangan Berkelanjutan
E.5 236
Problems on The Application of Sustainable Finance
F. Kinerja Keberlanjutan | Sustainability Performance
Kegiatan Membangun Budaya Keberlanjutan
F.1 222
Sustainable Culture Development Activities
Kinerja Ekonomi | Economic Performance
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi
F.2 249-250
Comparison of Target and Performance of Production, Portfolio, Financing Targets, or Investment, Income and Profit or Loss
Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, Atau Investasi pada Instrumen Keuangan atau Proyek
yang Sejalan dengan Keuangan Berkelanjutan.
F.3 251
Comparison of Target and Performance of Portfolio, Financing Target, or Investments In Financial Instruments or Projects In
Line with The Sustainable Finance.
Kinerja Lingkungan Hidup | Environmental Performance
Aspek Umum | General Aspect
Biaya Lingkungan Hidup
F.4 254
Environmental Costs
Aspek Energi | Energy Aspect
Penggunaan Material yang Ramah Lingkungan
F.5 266
Environment-Friendly Material Consumption
Aspek Material | Material Aspect
Jumlah dan Intensitas Energi yang Digunakan
F.6 255-256
Amount and Intensity of The Energy Consumed
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
F.7 257-259
Efforts and Achievement Made For Energy Efficiency Including The Use of Renewable Energy Sources
Aspek Air | Water Aspect
Penggunaaan Air
F.8 268
Water Consumption
Aspek Keanekaragagaman Hayati | Biodiversity Aspect
Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki Keanekaragaman
F.9 Hayati 268
Impacts from Operational Areas Close to or Situated In Areas of Conservation or Otherwise Those That Contain Biodiversity
Usaha Konservasi Keanekaragaman Hayati
F.10 268
Biodiversity Conservation Efforts
Aspek Emisi | Emissions Aspect
Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
F.11 258
Amount and Intensity of Emissions Generated by Type
2025 Annual Report & Sustainability Report 359 PT Hexindo Adiperkasa Tbk
Page 360
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
No Indeks Indeks Halaman
Index No Index Page
Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
F.12 256
Efforts and Achievements Made In Emission Reduction
Aspek Limbah dan Efluen | Waste and Effluent
Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenisnya
F.13 265
Amount of Waste End Effluent Generated by Type
Mekanisme Pengelolaan Limbah dan Efluen
F.14 259-265
Waste and Effluent Management Mechanism
Tumpahan yang Terjadi (Jika Ada)
F.15 263-264
Spill That Occurs (If Any)
Aspek Pengaduan Terkait Lingkungan Hidup | Environmental Complaint Aspect
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima, dan Diselesaikan
F.16 254
Number and Content of Environmental Complaint Received and Resolved
Kinerja Sosial | Social Performance
Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada Konsumen
F.17 319
Commitment to Provide Services for The Equal Product and/or Services to Customers
Aspek Ketenagakerjaan| Employment Aspect
Kesetaraan Kesempatan Bekerja
F.18 282
Equality of Employment
Tenaga Kerja Anak dan Tenaga Kerja Paksa
F.19 276
Child Labour and Forced Labour
Upah Minimum Regional
F.20 285
Regional Minimum Wage
Lingkungan Bekerja yang Layak dan Aman
F.21 293
Proper and Safe Work Environment
Pelatihan dan Pengembangan Kemampuan Pegawai
F.22 291, 299-302
Training and Capabilities Development for Employees
Aspek Masyarakat | Community Aspect
Dampak Operasi terhadap Masyarakat Sekitar
F.23 318
Operation Impacts on Local Communities
Pengaduan Masyarakat
F.24 317
Community Complaint
Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
F.25 313-317
Corporate Social Responsibility (CSR)
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan | Responsibility For Sustainable Products/ Services
Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
F.26 320-322
Innovation and Development of Sustainable Finance Products/Services
Produk/Jasa yang Sudah Dievaluasi Keamanannya Bagi Pelanggan
F.27 322-323
Products/Services that Have Been Undergone Safety Test for Customers
Dampak Produk/Jasa
F.28 322
Impact of Products/Services
Jumlah Produk yang Ditarik Kembali
F.29 324
Number of Products Recalled
Survei Kepuasan Pelanggan terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
F.30 325
Customer Satisfaction Survey on Sustainable Finance Product and/or Services
G. Lain-Lain | Others
Verifikasi Tertulis dari Pihak Independen (Jika Ada)
G.1 327
Written Independent Verification (If Any)
Lembar Umpan Balik
G.2 367-368
Feedback Sheets
Tanggapan terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya
G.3 327
Response on Feedback Sustainability Report Previous Year
Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Keuangan
Berkelanjutan Bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik
G.4 358-360
List of Disclosures According to Financial Services Authority Regulation Number 51/POJK.03/2017 concerning The
Implementation Sustainable Finance for Financial Services Institutions, Issuers And Public Company
PT Hexindo Adiperkasa Tbk 360 Laporan Tahunan & Laporan Keberlanjutan 2025
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Indeks Isi GRI
GRI Content Index
Pernyataan Penggunaan PT Hexindo Adiperkasa Tbk telah melaporkan sesuai dengan Standar GRI untuk periode 1 April
Statement of Use 2025 sampai dengan 31 Maret 2026
PT Hexindo Adiperkasa Tbk has reported in accordance with the GRI Standards for the period April 1,
2025 until March 31, 2026
GRI 1 yang Digunakan GRI 1: Landasan 2021
GRI 1 Used GRI 1: Foundation 2021
Standar Sektor GRI yang Berlaku Tidak terdapat standar sektor yang berlaku
Applicable GRI Sector Standard There are no applicable sector standards
Yang Tidak Dicantumkan No.
Omission Rujukan
Standar GRI/ Lokasi/ Standar
Sumber Lain Pengungkapan Halaman Persyaratan Sektor
GRI Standard/ Disclosure Location/ yang Tidak GRI
Alasan Penjelasan
Other Source Page Dicantumkan Reason Explanation GRI Sector
Requirement Standard
Omitted Ref. No.
Pengungkapan Umum
General Disclosure
GRI 2: Organisasi dan praktik pelaporan
Pengungkapan The organization and its reporting practices
Umum 2021 2-1 Rincian organisasi 42,53-57,76 - - - -
General Organizational details
Disclosure 2021
2-2 Entitas yang termasuk dalam laporan 327 - - - -
keberlanjutan organisasi
Entities included in the
organization’s sustainability
reporting
2-3 Periode pelaporan, frekuensi dan 327 - - - -
titik kontak
Reporting period, frequency and
contact point
2-4 Pengungkapan kembali atas 327 - - - -
informasi
Restatements of information
2-5 Penjamin eksternal 327 - - - -
External assurance
Aktivitas dan pekerja
Activities and workers
2-6 Aktivitas, rantai nilai dan hubungan 47-49 - - - -
bisnis lainnya
Activities, value chain and other
business relationships
2-7 Karyawan 274-276 - - - -
Employees
2-8 Pekerja yang bukan karyawan 274-276 - - - -
Workers who are not employees
Tata Kelola
Governance
2-9 Struktur dan komposisi tata kelola 134-135,237- - - - -
Governance structure and 239
composition
2-10 Nominasi dan pemilihan badan tata 166,239 - - - -
kelola tertinggi
Nomination and selection of the
highest governance body
2-11 Ketua badan tata kelola tertinggi 238 - - - -
Chair of the highest governance
body
2025 Annual Report & Sustainability Report 361 PT Hexindo Adiperkasa Tbk
Page 362
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Yang Tidak Dicantumkan No.
Omission Rujukan
Standar GRI/ Lokasi/ Standar
Sumber Lain Pengungkapan Halaman Persyaratan Sektor
GRI Standard/ Disclosure Location/ yang Tidak GRI
Alasan Penjelasan
Other Source Page Dicantumkan Reason Explanation GRI Sector
Requirement Standard
Omitted Ref. No.
2-12 Peran badan tata kelola tertinggi 242-243 - - - -
dalam mengawasi pengelolaan
dampak
Role of the highest governance body
in overseeing the management of
impacts
2-13 Pendelegasian tanggung jawab untuk 242-243 - - - -
mengelola dampak
Delegation of responsibility for
managing impacts
2-14 Peran badan tata kelola tertinggi 327-328 - - - -
dalam pelaporan keberlanjutan
Role of the highest governance body
in sustainability reporting
2-15 Konflik kepentingan 241-242 - - - -
Conflicts of interest
2-16 Komunikasi kepentingan kritis 243 - - - -
Communication of critical concerns
2-17 Pengetahuan kolektif dari badan tata 153-154, 161- - - - -
kelola tertinggi 162, 244
Collective knowledge of the highest
governance body
2-18 Evaluasi kinerja badan tata kelola 245 - - - -
tertinggi
Evaluation of the performance of the
highest governance body
2-19 Kebijakan remunerasi 167-168 - - - -
Remuneration policies
2-20 Proses untuk menentukan 167-168 - - - -
remunerasi
Process to determine remuneration
2-21 Rasio kompensasi total tahunan 285-286 - - - -
Annual total compensation ratio
Strategi, kebijakan, dan praktik
Strategy, policies and practices
2-22 Pernyataan tentang strategi 225-229 - - - -
pembangunan berkelanjutan
Statement on sustainable
development strategy
2-23 Komitmen kebijakan 222-223, 225- - - - -
Policy commitments 229, 272
2-24 Menyematkan komitmen kebijakan 222-223, 225- - - - -
Embedding policy commitments 229, 272
2-25 Proses untuk memulihkan dampak 279 - - - -
negatif
Processes to remediate negative
impacts
2-26 Mekanisme untuk mencari saran 208-211 - - - -
dan menyampaikan kekhawatiran
Mechanisms for seeking advice and
raising concerns
2-27 Kepatuhan terhadap hukum dan 217, 254 - - - -
peraturan
Compliance with laws and
regulations
2-28 Keanggotaan asosiasi 52 - - - -
Membership associations
Keterlibatan Pemangku Kepentingan
Stakeholder engagement
2-29 Pendekatan keterlibatan pemangku 330-332 - - - -
kepentingan
Approach to stakeholder
engagement
2-30 Perjanjian perundingan kolektif 276-278 - - - -
Collective bargaining agreements
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Yang Tidak Dicantumkan No.
Omission Rujukan
Standar GRI/ Lokasi/ Standar
Sumber Lain Pengungkapan Halaman Persyaratan Sektor
GRI Standard/ Disclosure Location/ yang Tidak GRI
Alasan Penjelasan
Other Source Page Dicantumkan Reason Explanation GRI Sector
Requirement Standard
Omitted Ref. No.
Topik material
Material topics
Kinerja Ekonomi
Economic Performance
GRI 201: 3-3 Manajemen topik material 247-248 - - - -
Kinerja Ekonomi Management of material topics
2016 201-1 Nilai ekonomi langsung yang 249-251 - - - -
Economic
didapatkan dan didistribusikan
Performance 2016
Direct economic value generated and
distributed
201-2 Implikasi keuangan dan risiko serta 253 - - - -
peluang lainnya akibat perubahan
iklim
Financial implications and other
risks and opportunities due to
climate change
201-3 Kewajiban program pensiun manfaat 286 - - - -
pasti dan program pensiun lainnya
Defined benefit plan obligations and
other retirement plans
201-4 Bantuan finansial yang diterima dari 251 - - - -
pemerintah
Financial assistance received from
government
Antikorupsi
Anti-Corruption
GRI 205: 3-3 Manajemen topik material 236-237 - - - -
Antikorupsi 2016 Management of material topics
Anticorruption 205-1 Operasi-operasi yang dinilai 245-246 - - - -
2016 memiliki risiko terkait korupsi
Operations assessed for risks related
to corruption
205-2 Komunikasi dan pelatihan tentang 245-246 - - - -
kebijakan dan prosedur antikorupsi
Communication and training
about anticorruption policies and
procedures
205-3 Insiden korupsi yang terbukti dan 245-246 - - - -
tindakan yang diambil
Confirmed incidents of corruption
and actions taken
Energi
Energy
GRI 302: 3-3 Manajemen topik material 251-253 - - - -
Energi 2016 Management of material topics
Energy 2016 302-1 Konsumsi energi dalam organisasi 255 - - - -
Energy consumption within the
organization
302-2 Konsumsi energi di luar organisasi 255 - - - -
Energy consumption outside the
organization
302-3 Intensitas Energi 256 - - - -
Energy intensity
302-4 Pengurangan konsumsi energi 256 - - - -
Reduction of energy consumption
302-5 Pengurangan kebutuhan energi 255 - - - -
produk dan jasa
Reductions in energy requirements
of products and services
2025 Annual Report & Sustainability Report 363 PT Hexindo Adiperkasa Tbk
Page 364
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Yang Tidak Dicantumkan No.
Omission Rujukan
Standar GRI/ Lokasi/ Standar
Sumber Lain Pengungkapan Halaman Persyaratan Sektor
GRI Standard/ Disclosure Location/ yang Tidak GRI
Alasan Penjelasan
Other Source Page Dicantumkan Reason Explanation GRI Sector
Requirement Standard
Omitted Ref. No.
Limbah
Waste
GRI 306: 3-3 Manajemen topik material 251-253 - - - -
Limbah 2020 Management of material topics
Waste 2020 306-1 Timbulan sampah dan dampak 259 - - - -
signifikan terkait sampah
Waste generation and significant
waste-related impacts
306-2 Pengelolaan dampak signifikan 259 - - - -
terkait limbah
Management of significant waste-
related impacts
306-3 Limbah yang dihasilkan 265 - - - -
Waste generated
306-4 Limbah dialihkan dari pembuangan 265 - - - -
Waste diverted from disposal
306-5 Limbah diarahkan ke pembuangan 265 - - - -
Waste directed to disposal
Kepegawaian
Employment
GRI 401: 3-3 Manajemen topik material 269-271 - - - -
Kepegawaian Management of material topics
2016 401-1 Perekrutan karyawan baru dan 279-282 - - - -
Employment 2016 pergantian karyawan
New employee hires and employee
turnover
401-2 Tunjangan yang diberikan kepada 286 - - - -
karyawan purnawaktu yang
tidak diberikan kepada karyawan
sementara atau paruh waktu
Benefit provided to full-time
employees that are not provided to
temporary or part-time employee
401-3 Cuti melahirkan 287 - - - -
Parental leave
Kesehatan dan Keselamatan Kerja
Occupational Health and Safety
GRI 403: 3-3 Manajemen topik material 269-271 - - - -
Kesehatan dan Management of material topics
Keselamatan 403-1 Sistem pengelolaan kesehatan dan 293 - - - -
Kerja 2018 keselamatan kerja
Occupational Occupational health and safety
Health and Safety management system
2018
403-2 Identifikasi bahaya, penilaian risiko, 292-302 - - - -
dan investigasi insiden
Hazard identification, risk
assessment, and incident
investigation
403-3 Pelayanan kesehatan kerja 303 - - - -
Occupational health services
403-4 Partisipasi pekerja, konsultasi, dan 294 - - - -
komunikasi tentang kesehatan dan
keselamatan kerja
Worker participation, consultation,
and communication on occupational
health and safety
403-5 Pelatihan bagi pekerja mengenai 299-302 - - - -
keselamatan dan kesehatan kerja
Worker training on occupational
health and safety
403-6 Peningkatan kualitas kesehatan 303 - - - -
pekerja
Promotion of worker helath
PT Hexindo Adiperkasa Tbk 364 Laporan Tahunan & Laporan Keberlanjutan 2025
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Yang Tidak Dicantumkan No.
Omission Rujukan
Standar GRI/ Lokasi/ Standar
Sumber Lain Pengungkapan Halaman Persyaratan Sektor
GRI Standard/ Disclosure Location/ yang Tidak GRI
Alasan Penjelasan
Other Source Page Dicantumkan Reason Explanation GRI Sector
Requirement Standard
Omitted Ref. No.
403-7 Pencegahan dan mitigasi dampak 296-300 - - - -
kesehatan dan keselamatan kerja
yang terkait langsung dengan
hubungan bisnis
Prevention and mitigation of
occupational health and safety
impacts directly linked by business
relationships
403-8 Pekerja yang dicakup oleh sistem 293 - - - -
manajemen kesehatan dan
keselamatan kerja
Workers covered by an occupational
health and safety management
system
403-9 Cedera terkait pekerjaan 308-310 - - - -
Work-related injuries
403-10 Kesehatan yang berhubungan 308-310 - - - -
dengan pekerjaan
Work-related ill health
Pelatihan dan Pendidikan
Training and Education
GRI 404: 3-3 Manajemen topik material - - - -
Pelatihan dan Management of material topics
Pendidikan 2016 404-1 Rata-rata jam pelatihan per tahun 291 - - - -
Training and per karyawan
Education 2016 Average hour of training per year per
employee
404-2 Program untuk meningkatkan 287 - - - -
keterampilan karyawan dan program
bantuan peralihan
Programs for upgrading employee
skills and transition assistance
programs
404-3 Persentase karyawan yang menerima 291 - - - -
ulasan kinerja dan pengembangan
karir secara berkala
Percentage of employees receiving
regular performance and career
development reviews
-Keanekaragaman dan Peluang Setara
-Diversity and Equal Opportunity
GRI 405: 3-3 Manajemen topik material 269-270 - - - -
Keanekaragaman Management of material topics
dan Peluang 405-1 Keanekaragaman badan tata kelola 271 - - - -
Setara 2016 dan karyawan
Diversity Diversity of governance bodies and
and Equal employees
Opportunity 2016
405-2 Rasio gaji pokok dan remunerasi 285 - - - -
perempuan terhadap laki-laki
Ratio of basic salary and
remuneration of women to men
Kesehatan dan Keselamatan Pelanggan
Customer Health and Safety
GRI 416: 3-3 Manajemen topik material 318-319 - - - -
Kesehatan dan Management of material topics
Keselamatan 416-1 Penilaian dampak kesehatan dan 324 - - - -
Pelanggan 2016 keselamatan dari kategori produk
Customer Health dan layanan
and Safety 2016 Assessment of the health and safety
impacts of product and service
categories
416-2 Insiden ketidakpatuhan terkait 324 - - - -
dampak kesehatan dan keselamatan
dari produk dan layanan
Incidents of non-compliance
concerning the health and safety
impacts of products and services
2025 Annual Report & Sustainability Report 365 PT Hexindo Adiperkasa Tbk
Page 366
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Topik dalam Standar GRI yang Ditentukan sebagai
Topik yang Bukan Material
Topics in the GRI Standards Identified as Non-Material Topic
Topik Pengungkapan Lokasi/Halaman
Topic Disclosure Location/Page
GRI 305: 305-1 Emisi gas rumah kaca (Scope 1) langsung 258
Emisi 2016 Direct (Scope 1) GHG emissions
Emission 2016
305-2 Energi tidak langsung (Cakupan 2) emisi GRK 258
Energy indirect (Scope 2) GHG emissions
305-3 Emisi GRK (Cakupan 3) tidak langsung lainnya 258
Other indirect (Scope 3) GHG emissions
305-4 Intensitas emisi gas rumah kaca 257-259
GHG emissions intensity
305-5 Pengurangan emisi gas rumah kaca 257-259
Reduction of GHG emissions
305-6 Emisi zat perusak ozon (ODS) 258
Ozone-Depleting Substance (ODS) Emissions
305-7 Nitrogen oksida (NOx), sulfur oksida (SOx), dan signifikan emisi udara lainnya 259
Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 406: 406-1 Insiden diskriminasi dan tindakan perbaikan yang dilakukan 273
Nondiskriminasi 2016 Incidents of discrimination and corrective actions taken
Non-discrimination 2016
GRI 407: 407-1 Operasi dan pemasok di mana hak atas kebebasan berserikat dan perundingan 276
Kebebasan Berserikat dan kolektif mungkin berisiko
Perundingan Kolektif 2016 Operations and suppliers in which the right to freedom of association and collective
Freedom of Association and bargaining may be at risk
Collective Bargaining 2016
GRI 408: 408-1 Operasi dan pemasok yang berisiko signifikan terhadap insiden pekerja anak 276
Pekerja anak 2016 Operations and suppliers at significant risk for incidents of child labor
Child Labor 2016
GRI 409: 409-1 Operasi dan pemasok yang berisiko signifikan terhadap insiden kerja paksa atau 276
Kerja Paksa atau Wajib Kerja wajib kerja
2016 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Forced or Compulsory Labor
2016
PT Hexindo Adiperkasa Tbk 366 Laporan Tahunan & Laporan Keberlanjutan 2025
Page 367
03
Lembar Umpan Balik [G.2]
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membaca Laporan Keberlanjutan PT Hexindo Adiperkasa Tbk Tahun time to read the Sustainability Report of PT Hexindo Adiperkasa
Buku 2025. Dalam rangka meningkatkan isi Laporan Keberlanjutan Tbk for the 2025 fiscal year. To support the improvement of future
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2025 Annual Report & Sustainability Report 367 PT Hexindo Adiperkasa Tbk
Page 368
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance
Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report
Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report
Analisis & Pembahasan Manajemen | Management Discussion & Analysis
Penilaian Anda terhadap isi laporan ini:
Your assessment of the content of this report:
Tidak Tidak
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Disagree Unsure
Laporan Keberlanjutan ini sudah memberikan informasi yang jelas mengenai kinerja ekonomi, sosial
dan lingkungan PT Hexindo Adiperkasa Tbk
This Sustainability Report provides clear information on the economic, social, and environmental performance
of PT Hexindo Adiperkasa Tbk
Laporan Keberlanjutan ini sudah memberikan informasi yang jelas mengenai pemenuhan tanggung
jawab sosial dan lingkungan PT Hexindo Adiperkasa Tbk
This Sustainability Report provides clear information on the fulfillment of social and environmental
responsibility of PT Hexindo Adiperkasa Tbk
Materi dan data dalam Laporan Keberlanjutan ini mudah dimengerti dan dipahami
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Materi dan data dalam Laporan Keberlanjutan ini sudah cukup lengkap
The material and data in this Sustainability Report are complete
Apakah desain, tata letak, grafis dan foto-foto dalam Laporan Keberlanjutan ini sudah bagus
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Penilaian Anda terhadap isi laporan ini:
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Informasi apa yang dinilai masih kurang dari Laporan Keberlanjutan ini dan perlu
ditambahkan pada Laporan Keberlanjutan mendatang?
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Terima kasih atas partisipasi Anda. Mohon agar formulir ini Thank you for your participation. We kindly request to send back this
dikirimkan ke alamat berikut: form to:
Sekretaris Perusahaan
Corporate Secretary
PT Hexindo Adiperkasa Tbk
Kawasan Industri Pulo Gadung
(Jakarta Industrial Estate Pulo Gadung)
Jl. Pulo Kambing II Kav. I-II No.33 - Jakarta 13930
Telp: +62 21 4611688
Email: corporate@hexindo-tbk.co.id
PT Hexindo Adiperkasa Tbk 368 Laporan Tahunan & Laporan Keberlanjutan 2025
Page 369
03
Halaman ini sengaja dikosongkan
This page is intentionally left blank.
2025 Annual Report & Sustainability Report 369 PT Hexindo Adiperkasa Tbk
Page 370
Ikhtisar 2025 | 2025 Highlights Tata Kelola Perusahaan | Corporate Governance Laporan Manajemen | Management Report Laporan Keberlanjutan | Sustainability Report Profil Perusahaan | Company Profile Laporan Keuangan | Financial Report Analisis & Pembahasan Manajemen | Management Discussion & Analysis PT Hexindo Adiperkasa Tbk 370 Laporan Tahunan & Laporan Keberlanjutan 2025
Page 371
03
Laporan
Keuangan
Financial Statement
2025 Annual Report & Sustainability Report 371 PT Hexindo Adiperkasa Tbk
Page 372
Halaman ini sengaja dikosongkan This page is intentionally left blank.
Page 373
PT Hexindo Adiperkasa Tbk Laporan keuangan tanggal 31 Maret 2026 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of March 31, 2026 and for the year then ended with independent auditor’s report
Page 374
Page 375
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 MARET 2026 AS OF MARCH 31, 2026
DAN UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR
TANGGAL TERSEBUT THEN ENDED
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITOR’S REPORT
Daftar Isi Table of Contents
Halaman/
Page
Laporan Auditor Independen........................................... i - ix ...................................Independent Auditor’s Report
Laporan Posisi Keuangan .............................................. 1-2 ............................... Statement of Financial Position
Laporan Laba Rugi dan Statement of Profit or Loss and
Penghasilan Komprehensif Lain ............................. 3 ......................... Other Comprehensive Income
Laporan Perubahan Ekuitas ........................................... 4 .............................. Statement of Changes in Equity
Laporan Arus Kas .......................................................... 5 ........................................ Statement of Cash Flows
Catatan Atas Laporan Keuangan ................................... 6 - 106 ........................... Notes to the Financial Statements
***************************
Page 376
The original report included herein
is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 01875/ 2.1505/ AU.1/ 05/ 1810- Report No. 01875/ 2.1505/ AU.1/ 05/ 1810-
2/ 1/ VI/ 2026 2/ 1/ VI/ 2026
Pemegang Saham, Dewan Komisaris, The Shareholders and t he Boards of
dan Direksi Commissioners and Direct ors
PT Hexindo Adiperkasa Tbk PT Hexindo Adiperkasa Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT Hexindo Adiperkasa Tbk (“ Perusahaan” ) statements of PT Hexindo Adiperkasa Tbk
terlampir, yang terdiri dari laporan posisi (the “ Company” ), which comprise the
keuangan tanggal 31 Maret 2026, serta laporan statement of financial position as of March 31,
laba rugi dan penghasilan komprehensif lain, 2026, and the statement of profit or loss and
laporan perubahan ekuitas, dan laporan arus kas other comprehensive income, statement of
untuk tahun yang berakhir pada tanggal tersebut, changes in equity, and statement of cash flows
serta catatan atas laporan keuangan, termasuk for the year then ended, and notes to the
informasi kebijakan akuntansi material. financial statements, including material
accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material
material, posisi keuangan Perusahaan tanggal respects, the financial position of the Company
31 Maret 2026, serta kinerja keuangan dan arus as of March 31, 2026, and its financial
kasnya untuk tahun yang berakhir pada tanggal performance and cash flows for the year then
tersebut, sesuai dengan Standar Akuntansi ended, in accordance with Indonesian Financial
Keuangan di Indonesia. Accounting Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“ IAPI” ). Tanggung Indonesian Institute of Certified Public
jawab kami menurut standar tersebut diuraikan Accountants (“ IICPA” ). Our responsibilities
lebih lanjut dalam paragraf Tanggung Jawab under those standards are furt her described in
Auditor terhadap Audit atas Laporan Keuangan the Auditor’s Responsibilities for the Audit of
pada laporan kami. Kami independen terhadap the Financial St atements paragraph of our
Perusahaan berdasarkan ketentuan etika yang report. We are independent of the Company in
relevan dalam audit kami atas laporan keuangan accordance with the ethical requirements
di Indonesia, dan kami telah memenuhi tanggung relevant to our audit of the financial statements
jawab etika lainnya berdasarkan ketentuan in Indonesia, and we have fulfilled our other
tersebut. Kami yakin bahwa bukti audit yang telah ethical responsibilities in accordance with such
kami peroleh adalah cukup dan tepat untuk requirements. We believe that the audit
menyediakan suatu basis bagi opini kami. evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/ MK/ SK/ 2025
i
A member firm of Ernst & Young Global Limited
Page 377
The original report included herein
is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 01875/ 2.1505/ AU.1/ 05/ 1810- Report No. 01875/ 2.1505/ AU.1/ 05/ 1810-
2/ 1/ VI/ 2026 (lanjutan) 2/ 1/ VI/ 2026 (continued)
Hal audit ut ama Key audit mat t ers
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most
yang paling signifikan dalam audit kami atas significance in our audit of the financial
laporan keuangan periode kini. Hal audit utama statements of the current period. Such key audit
tersebut disampaikan dalam konteks audit kami matters were addressed in the context of our
atas laporan keuangan secara keseluruhan, dan audit of the financial statements taken as a
dalam merumuskan opini kami atas laporan whole, and in forming our opinion thereon, and
keuangan terkait, dan kami tidak menyatakan we do not provide a separate opinion on such
suatu opini terpisah atas hal audit utama tersebut. key audit matters. For the key audit matter
Untuk hal audit utama di bawah ini, penjelasan below, our description of how our audit
kami tentang bagaimana audit kami merespons addressed such key audit matter is provided in
hal tersebut disampaikan dalam konteks tersebut. such context.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described
diuraikan dalam paragraf Tanggung Jawab in t he Audit or’s Responsibilities for t he Audit of
Auditor terhadap Audit atas Laporan Keuangan the Financial St atements paragraph of our
pada laporan kami, termasuk sehubungan dengan report, including in relation to the key audit
hal audit utama yang dikomunikasikan di bawah matter communicated below. Accordingly, our
ini. Oleh karena itu, audit kami mencakup audit included the performance of procedures
pelaksanaan prosedur yang didesain untuk designed to respond to our assessment of the
merespons penilaian kami atas risiko kesalahan risks of material misstatement of the
penyajian material dalam laporan keuangan accompanying financial statements. The results
terlampir. Hasil prosedur audit kami, termasuk of our audit procedures, including the
prosedur yang dilakukan untuk merespons hal procedures performed to address the key audit
audit utama di bawah ini, menyediakan basis bagi matter below, provide the basis for our opinion
opini kami atas laporan keuangan terlampir. on the accompanying financial statements.
ii
A member firm of Ernst & Young Global Limited
Page 378
The original report included herein
is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 01875/ 2.1505/ AU.1/ 05/ 1810- Report No. 01875/ 2.1505/ AU.1/ 05/ 1810-
2/ 1/ VI/ 2026 (lanjutan) 2/ 1/ VI/ 2026 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Evaluasi penurunan nilai piutang usaha Impairment assessment of trade receivables
Penjelasan atas hal audit utama: Description of the key audit matter:
Pada tanggal 31 Maret 2026, Perusahaan As of March 31, 2026, the Company recognized
mengakui piutang usaha dengan nilai tercatat trade receivables with a carrying amount of
$AS113 juta atau sekitar 28% dari total aset. US$113 million or approximately 28% of the
Sesuai persyaratan PSAK 109: Instrumen total asset s. In accordance with PSAK 109:
Keuangan, Perusahaan mencatat piutang usaha Financial Instruments, the Company recorded
sebagai aset keuangan pada biaya perolehan trade receivables as financial asset at amortized
diamortisasi dikurangi akumulasi penurunan nilai. cost less accumulated impairment.
Perusahaan menugaskan pakar manajemen untuk The Company engaged a management ’s expert
melakukan estimasi penyisihan penurunan nilai to estimate impairment of trade receivables
piutang usaha menggunakan pendekatan yang using the simplified approach in calculating
disederhanakan dalam menghitung kerugian expected credit losses (“ ECL” ) by est ablishing a
kredit ekspektasian (“ KKE” ) dengan menetapkan provision matrix based on historical credit loss
matriks penyisihan berdasarkan pengalaman experience adjusted for forward-looking
kerugian kredit historis yang disesuaikan dengan information of the customers and the related
informasi yang bersifat perkiraan masa depan macroeconomic variables. The disclosures of
(forward-looking) pelanggan dan variabel trade receivables are presented in Notes 2 and
makroekonomi terkait. Pengungkapan terkait 5 to the financial statements.
piutang usaha disajikan dalam Catatan 2 dan 5
atas laporan keuangan.
Evaluasi penurunan nilai piutang usaha ini This impairment assessment of trade
merupakan hal audit utama bagi kami karena receivables is a key audit matter to us because
saldo piutang usaha material terhadap laporan t he balance of t rade receivables is mat erial t o
keuangan secara keseluruhan dan evaluasi the financial statements as a whole and such an
tersebut melibatkan estimasi manajemen yang assessment required significant estimation
signifikan. from the management.
Respons audit: Audit response:
Kami mengevaluasi rancangan pengendalian We evaluated the design of the key controls over
utama atas proses evaluasi penurunan nilai the process for impairment assessment of trade
piutang usaha. Kami mengevaluasi metodologi receivables. We evaluated the methodologies
dan asumsi utama yang digunakan dalam model and key assumptions used in the model used to
yang digunakan dalam mengestimasi penyisihan estimate the allowance for impairment of those
penurunan nilai piutang usaha tersebut. trade receivables.
iii
A member firm of Ernst & Young Global Limited
Page 379
The original report included herein
is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 01875/ 2.1505/ AU.1/ 05/ 1810- Report No. 01875/ 2.1505/ AU.1/ 05/ 1810-
2/ 1/ VI/ 2026 (lanjutan) 2/ 1/ VI/ 2026 (continued)
Hal audit ut ama (lanjut an) Key audit mat t ers (cont inued)
Evaluasi penurunan nilai piutang usaha (lanjutan) Impairment assessment of trade receivables
(continued)
Respons audit: (lanjutan) Audit response: (continued)
Kami mengevaluasi segmentasi Perusahaan We evaluated the Company’s segmentation of
terhadap eksposur risiko kreditnya sesuai its credit risk exposure based on credit risk
karakteristik risiko kredit pelanggan dan menguji characteristics of the customers and tested the
definisi gagal bayar dengan membandingkan definition of default against historical analysis
analisis historis dan kebijakan Perusahaan. Kami and the Company’s policy. We tested the trade
menguji umur piutang dan tingkat kerugian receivables’ aging and tested historical loss
historis dengan menelusur i sesuai data keuangan rates by inspecting historical recoveries and
dan dokumen Perusahaan. Kami juga menguji write-offs to the Company’s financial data and
kelayakan metode, asumsi dan data yang documents. We also tested the reasonableness
digunakan, dan asumsi informasi makroekonomi of the method, assumptions and data used, and
bersifat perkiraan masa depan (forward-looking) testing forward-looking macroeconomic
yang digunakan dalam perhitungan dengan information assumptions used in the calculation
menggunakan uji statistik dan mendapatkan bukti through statistical test and corroboration using
yang menguatkan berdasarkan data yang dapat publicly accessible data source.
diakses publik.
Kami juga mengevaluasi kompetensi, We also evaluated the competence, objectivity,
obyektivitas, dan kemampuan pakar manajemen and capabilit ies of t he management’s expert by
dengan mempertimbangkan kualifikasi, considering their qualifications, experience and
pengalaman dan tanggung jawab pelaporan reporting responsibilit ies. We also assessed the
mereka. Kami juga melakukan evaluasi atas adequacy of these matters in the notes to the
kecukupan pengungkapan terkait hal ini pada accompanying financial statements.
catatan atas laporan keuangan terlampir.
Informasi lain Ot her informat ion
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan 2025 information included in the 2025 Annual Report
(“ Laporan Tahunan” ) selain laporan keuangan (“ the Annual Report” ) other than the
terlampir dan laporan auditor independen kami. accompanying financial statements and our
Laporan Tahunan diharapkan akan tersedia bagi independent auditor’s report thereon. The
kami setelah tanggal laporan auditor independen Annual Report is expected to be made available
ini. to us after the date of this independent auditor’s
report.
iv
A member firm of Ernst & Young Global Limited
Page 380
The original report included herein
is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 01875/ 2.1505/ AU.1/ 05/ 1810- Report No. 01875/ 2.1505/ AU.1/ 05/ 1810-
2/ 1/ VI/ 2026 (lanjutan) 2/ 1/ VI/ 2026 (continued)
Informasi lain (lanjut an) Ot her informat ion (cont inued)
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report,
kami tidak menyatakan bentuk keyakinan apapun and accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the
keuangan terlampir, tanggung jawab kami adalah accompanying financial statements, our
untuk membaca Laporan Tahunan responsibility is to read the Annual Report when
ketika tersedia dan, dalam melaksanakannya, it becomes available and, in doing so, consider
mempertimbangkan apakah Laporan Tahunan whether the Annual Report is materially
mengandung ketidakkonsistensian material inconsistent with the accompanying financial
dengan laporan keuangan terlampir atau statements or our knowledge obtained in the
pemahaman yang kami peroleh selama audit, audit, or otherwise appears to be materially
atau mengandung kesalahan penyajian material. misstated.
Ketika kami membaca Laporan Tahunan, jika When we read the Annual Report, if we conclude
kami menyimpulkan bahwa terdapat suatu that there is a material misstatement therein,
kesalahan penyajian material di dalamnya, kami we are required to communicate the matter to
diharuskan untuk mengomunikasikan hal those charged with governance and take
tersebut kepada pihak yang bertanggung jawab appropriate actions based on the applicable
atas tata kelola dan melakukan tindakan yang laws and regulations.
tepat berdasarkan peraturan perundang-
undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan st at ement s
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
dianggap perlu oleh manajemen untuk control as management determines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial
yang bebas dari kesalahan penyajian material, statements that are free from material
baik yang disebabkan oleh kecurangan maupun misstatement, whether due to fraud or error.
kesalahan.
v
A member firm of Ernst & Young Global Limited
Page 381
The original report included herein
is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 01875/ 2.1505/ AU.1/ 05/ 1810- Report No. 01875/ 2.1505/ AU.1/ 05/ 1810-
2/ 1/ VI/ 2026 (lanjutan) 2/ 1/ VI/ 2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan (lanjut an) st at ement s (cont inued)
Dalam penyusunan laporan keuangan, In preparing the financial statements,
manajemen bertanggung jawab untuk menilai management is responsible for assessing the
kemampuan Perusahaan dalam mempertahankan Company’s ability to continue as a going
kelangsungan usahanya, mengungkapkan, sesuai concern, disclosing, as applicable, matters
dengan kondisinya, hal-hal yang berkaitan dengan related to going concern, and using the going
kelangsungan usaha, dan menggunakan basis concern basis of accounting, unless
akuntansi kelangsungan usaha, kecuali management either intends to liquidate
manajemen memiliki intensi untuk melikuidasi the Company or to cease its operations, or has
Perusahaan atau menghentikan operasi atau tidak no realistic alternative but to do so.
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Company’s financial
pelaporan keuangan Perusahaan. reporting process.
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan financial st at ement s
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable
memadai tentang apakah laporan keuangan assurance about whet her the financial
secara keseluruhan bebas dari kesalahan statements t aken as a whole are free from
penyajian material, baik yang disebabkan oleh material misstatement, whether due to fraud or
kecurangan maupun kesalahan, dan untuk error, and to issue an independent auditor’s
menerbitkan laporan auditor independen yang report that includes our opinion. Reasonable
mencakup opini kami. Keyakinan memadai assurance is a high level of assurance, but is not
merupakan suatu tingkat keyakinan tinggi, namun a guarantee that an audit conducted in
bukan merupakan suatu jaminan bahwa audit accordance with Standards on Auditing
yang dilaksanakan berdasarkan Standar Audit established by the IICPA will always detect a
yang ditetapkan oleh IAPI akan selalu mendeteksi material misstatement when it exist s.
kesalahan penyajian material ketika hal tersebut Misstatements can arise from fraud or error and
ada. Kesalahan penyajian dapat disebabkan oleh are considered material if, individually or in the
kecurangan maupun kesalahan dan dianggap aggregate, they could reasonably be expected
material jika, baik secara individual maupun to influence the economic decisions of users
agregat, dapat diekspektasikan secara wajar akan taken on the basis of these financial statements.
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
vi
A member firm of Ernst & Young Global Limited
Page 382
The original report included herein
is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 01875/ 2.1505/ AU.1/ 05/ 1810- Report No. 01875/ 2.1505/ AU.1/ 05/ 1810-
2/ 1/ VI/ 2026 (lanjutan) 2/ 1/ VI/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we
menerapkan pertimbangan profesional dan exercise professional judgment and maintain
mempertahankan skeptisisme profesional selama professional skepticism throughout the audit.
audit. Kami juga: We also:
Mengidentifikasi dan menilai risiko kesalahan Ident ify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to
melaksanakan prosedur audit yang responsif such risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis
bukti audit yang cukup dan tepat untuk for our opinion. The risk of not detecting a
menyediakan basis bagi opini kami. Risiko material misstatement resulting from fraud
tidak terdeteksinya suatu kesalahan penyajian is higher than for one resulting from error,
material yang disebabkan oleh kecurangan as fraud may involve collusion, forgery,
lebih tinggi dari yang disebabkan oleh intentional omissions, misrepresentations,
kesalahan, karena kecurangan dapat or override of internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness
keefektivitasan pengendalian internal of the Company’s internal control.
Perusahaan.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related
dibuat oleh manajemen. disclosures made by management.
vii
A member firm of Ernst & Young Global Limited
Page 383
The original report included herein
is in the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 01875/ 2.1505/ AU.1/ 05/ 1810- Report No. 01875/ 2.1505/ AU.1/ 05/ 1810-
2/ 1/ VI/ 2026 (lanjutan) 2/ 1/ VI/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we
menerapkan pertimbangan profesional dan exercise professional judgment and maintain
mempertahankan skeptisisme profesional selama professional skepticism throughout the audit.
audit. Kami juga: (lanjutan) We also: (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management’s use of the going concern
manajemen dan, berdasarkan bukti audit yang basis of accounting and, based on the audit
diperoleh, apakah terdapat suatu evidence obtained, whether a material
ketidakpastian material yang terkait dengan uncertainty exists related to events or
peristiwa atau kondisi yang dapat conditions that may cast significant doubt
menyebabkan keraguan signifikan atas on the Company ability to continue as a
kemampuan Perusahaan untuk going concern. If we conclude that a
mempertahankan kelangsungan usahanya. material uncertainty exists, we are required
Ketika kami menyimpulkan bahwa terdapat to draw attention in our independent
suatu ketidakpastian material, kami auditor’s report to the related disclosures in
diharuskan untuk menarik perhatian dalam the financial statements or, if such
laporan auditor independen kami ke disclosures are inadequate, to modify our
pengungkapan terkait dalam laporan opinion. Our conclusion is based on the
keuangan atau, jika pengungkapan tersebut audit evidence obtained up to the date of
tidak memadai, memodifikasi opini kami. our independent auditor’s report. However,
Kesimpulan kami didasarkan pada bukti audit future events or conditions may cause the
yang diperoleh hingga tanggal laporan auditor Company to cease to continue as a going
independen kami. Namun, peristiwa atau concern.
kondisi masa depan dapat menyebabkan
Perusahaan tidak dapat mempertahankan
kelangsungan usaha.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall present ation,
laporan keuangan secara keseluruhan, structure, and content of the financial
termasuk pengungkapannya, dan apakah statements, including the disclosures, and
laporan keuangan mencerminkan transaksi whether the financial statements represent
dan peristiwa yang mendasarinya dengan the underlying transactions and events in a
suatu cara yang mencapai penyajian wajar. manner that achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters,
antara lain, ruang lingkup dan saat yang the planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any
signifikan, termasuk setiap defisiensi signifikan significant deficiencies in internal control that
dalam pengendalian internal yang teridentifikasi we identify during our audit.
oleh kami selama audit.
viii
A member firm of Ernst & Young Global Limited
Page 384
A member firm of Ernst & Young Global Limited
Page 385
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Maret 2026 As of March 31, 2026
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Maret 2026/ Catatan/ 31 Maret 2025/
March 31, 2026 Notes March 31, 2025
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 14.802.890 2,4,32,35 17.802.237 Cash on hand and in banks
Piutang usaha - neto 2,5,32,35 Trade receivables - net
Pihak berelasi 7.486.693 6a 5.445.876 Related parties
Pihak ketiga - neto 105.934.268 28,34 150.573.287 Third parties - net
Piutang non-usaha - neto 2,32,35 Non-trade receivables - net
Pihak berelasi 481.959 6b 5.929.474 Related parties
Pihak ketiga - neto 111.840 27,34 214.552 Third parties - net
Piutang derivatif 116.277 2,33f,33g,35 111.172 Derivative receivables
Persediaan - neto 224.724.975 2,7,34 211.853.148 Inventories - net
Uang muka 1.379.262 8a 2.447.955 Advances
Biaya dibayar di muka 379.394 8b 344.179 Prepaid expenses
Pajak dibayar di muka 996.102 18a 379.069 Prepaid tax
Total Aset Lancar 356.413.660 395.100.949 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset keuangan tidak lancar 4.756.610 2,9,27,35 4.823.537 Non-current financial assets
2,10
Aset tetap - neto 36.394.810 26,27,34 47.146.115 Fixed assets - net
2,11,
Aset hak-guna - neto 1.350.168 26,28,34 2.917.391 Right-of-use assets - net
Aset takberwujud - neto 1.798.223 12,34 2.230.219 Intangible assets - net
Estimasi tagihan pajak 1.345.655 13 256.981 Estimated claims for tax refund
Aset pajak tangguhan - neto 4.940.636 2,31 4.451.258 Deferred tax assets - net
Uang jaminan 32.723 2,35 33.660 Security deposits
Total Aset Tidak Lancar 50.618.825 61.859.161 Total Non-current Assets
TOTAL ASET 407.032.485 34 456.960.110 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
integral dari laporan keuangan ini. integral part of these financial statements.
1
Page 386
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Maret 2026 As of March 31, 2026
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Maret 2026/ Catatan/ 31 Maret 2025/
March 31, 2026 Notes March 31, 2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
2,14,30,
Utang bank jangka pendek 93.308.350 32,35,36 165.242.897 Short-term bank loans
2,15,32,
Utang usaha 35,36 Trade payables
Pihak berelasi 97.044.178 6c 65.137.662 Related parties
Pihak ketiga 7.281.919 9.348.191 Third parties
Utang non-usaha 2,32,35,36 Non-trade payables
Pihak berelasi 637.406 6d 511.312 Related parties
Pihak ketiga 1.987.707 2.065.791 Third parties
Uang muka pelanggan 8.111.969 2,16 3.426.403 Customers’ deposits
2,17,
Beban akrual 9.723.674 33e,35,36 11.392.652 Accrued expenses
Liabilitas imbalan kerja 2,17,32 Short-term employee
jangka pendek 2.666.317 35,36, 4.369.458 benefits liability
Utang pajak 504.831 2,18b,32, 4.995.878 Taxes payable
Liabilitas sewa yang jatuh tempo 2,11,30, Current maturities of
dalam waktu satu tahun 371.134 32,35,36 1.044.469 lease liabilities
Liabilitas jangka pendek lainnya 60.988 416.301 Other current liabilities
Total Liabilitas Jangka Pendek 221.698.473 267.951.014 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas sewa - setelah dikurangi
bagian yang jatuh tempo 2,11,30, Lease liabilities - net of current
dalam waktu satu tahun 6.175 32,35,36 316.258 maturities
Liabilitas imbalan kerja Long-term employee
jangka panjang 20.327.717 2,19 17.631.832 benefits liabilities
Total Liabilitas Jangka Panjang 20.333.892 17.948.090 Total Non-current Liabilities
TOTAL LIABILITAS 242.032.365 34 285.899.104 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - par value
Rp100 per saham Rp100 per share
Modal dasar - Authorized -
1.680.000.000 saham 1,680,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 840.000.000 saham 23.232.926 20 23.232.926 840,000,000 shares
Tambahan modal disetor - neto 7.998.836 21 7.998.836 Additional paid-in capital - net
Saldo laba Retained earnings
Telah ditentukan penggunaannya 4.646.585 4.646.585 Appropriated
Belum ditentukan penggunaannya 130.091.975 22 135.852.256 Unappropriated
Penghasilan komprehensif lain (970.202) (669.597) Other comprehensive income
TOTAL EKUITAS 165.000.120 171.061.006 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 407.032.485 456.960.110 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
integral dari laporan keuangan ini. integral part of these financial statements.
2
Page 387
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada For the Year Ended
Tanggal 31 Maret 2026 March 31, 2026
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang berakhir pada tanggal 31 Maret/
Year ended March 31,
Catatan/
2026 Notes 2025
PENGHASILAN NETO 515.423.217 2,6e,23,34 522.714.838 NET REVENUES
BEBAN POKOK PENGHASILAN (425.239.963) 2,6e,24 (412.414.203) COST OF REVENUES
LABA BRUTO 90.183.254 34 110.300.635 GROSS PROFIT
2,11,25,
Beban penjualan (28.927.354) 33e,34 (28.113.751) Selling expenses
2,10,11,
Beban umum dan administrasi (34.542.702) 26,34 (34.446.627) General and administrative expenses
Pendapatan lainnya 2.538.161 2,9,10,27,34 2.274.441 Other income
2,5,
Beban lainnya (1.602.367) 11,28,34 (2.876.555) Other expenses
LABA USAHA 27.648.992 34 47.138.143 OPERATING PROFIT
Penghasilan bunga 242.661 2,29,34 200.956 Interest income
2,11,14,
Beban bunga (7.339.547) 30,34 (7.313.163) Interest expenses
LABA SEBELUM PROFIT BEFORE
PAJAK PENGHASILAN 20.552.106 34 40.025.936 INCOME TAX
Beban pajak penghasilan - neto (4.568.987) 2,31,34 (8.964.201) Income tax expense - net
LABA TAHUN BERJALAN 15.983.119 34 31.061.735 PROFIT FOR THE YEAR
PENGHASILAN (RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN INCOME (LOSS)
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
Pengukuran kembali atas Remeasurement of defined
program imbalan pasti (318.464) 19 173.179 benefit plans
Pajak penghasilan tangguhan terkait 70.062 (38.099) Related deferred income tax
Perubahan nilai wajar Fair value change
investasi saham (66.927) 9 (412.862) of investment in shares
Pajak penghasilan tangguhan terkait 14.724 90.830 Related deferred income tax
PENGHASILAN OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
TAHUN BERJALAN, FOR THE YEAR,
SETELAH PAJAK (300.605) (186.952) NET OF TAX
TOTAL PENGHASILAN TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME
TAHUN BERJALAN 15.682.514 30.874.783 FOR THE YEAR
LABA PER SAHAM DASAR 0,019 2,38 0,037 BASIC EARNINGS PER SHARE
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
integral dari laporan keuangan ini. integral part of these financial statements.
3
Page 388
The original financial st
PT HEXINDO ADIPERKASA Tbk PT HEXIND
LAPORAN PERUBAHAN EKUITAS STATEMENT O
Untuk Tahun yang Berakhir pada Tanggal 31 Maret 2026 For the Year
(Disajikan dalam Dolar Amerika Serikat, (Expressed i
Kecuali Dinyatakan Lain) Unless
Penghasilan Komprehensif Lain/
Other Comprehensive Income
Saldo Laba/ Pengukuran
Modal Saham Tambahan Retained Earnings Kembali Perubahan
Ditempatkan dan Modal atas Program Nilai Wajar
Disetor Penuh/ Disetor - Neto/ Telah Belum Imbalan Pasti/ Investasi Saham/
Issued and Additional Ditentukan Ditentukan Remeasurement Fair Value Change
Catatan/ Fully Paid Paid-in Penggunaannya/ Penggunaannya/ of Defined of Investment
Note Share Capital Capital - Net Appropriated Unappropriated Benefit Plans in Shares
Saldo 1 April 2024 23.232.926 7.998.836 4.646.585 143.788.836 (994.819) 512.17
Dividen kas 22 - - - (38.998.315) -
Laba tahun berjalan - - - 31.061.735 -
Penghasilan (rugi) komprehensif lain - - - - 135.080 (322.03
Saldo 31 Maret 2025 23.232.926 7.998.836 4.646.585 135.852.256 (859.739) 190.14
Dividen kas 22 - - - (21.743.400) -
Laba tahun berjalan - - - 15.983.119 -
Rugi komprehensif lain - - - - (248.402) (52.20
Saldo 31 Maret 2026 23.232.926 7.998.836 4.646.585 130.091.975 (1.108.141) 137.93
Catatan atas laporan keuangan terlampir merupakan bagian integral dari The accompanying notes to the
laporan keuangan ini. these
4
Page 389
tatements included herein are in the Indonesian language. The original financial statements included herein
are in the Indonesian language.
DO ADIPERKASA Tbk
OF CHANGES IN EQUITY PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
r Ended March 31, 2026 LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
in United States Dollar, Untuk Tahun yang Berakhir pada For the Year Ended
Otherwise Stated) Tanggal 31 Maret 2026 March 31, 2026
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang berakhir pada tanggal 31 Maret/
Year ended March 31,
Catatan/
/
e
2026 Notes 2025
Total Ekuitas/
ARUS KAS DARI
Total Equity CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
74 179.184.538
Penerimaan dari Balance, April 1, 2024
pelanggan 559.832.767 482.988.177 Receipts from customers
Pembayaran kepada pemasok (383.908.610) (378.041.976) Payments to suppliers
- (38.998.315) Cash dividends
Pembayaran untuk: Payments for:
- Gaji,
31.061.735 upah dan kesejahteraan
Profit for the year Salaries, wages and benefits
karyawan (33.762.995) (33.690.271) of employees
32) Beban usaha
(186.952) Other comprehensive income (loss) (31.200.512) (31.366.497) Operating expenses
42 Kas neto yangBalance,
171.061.006 diperoleh dari 31, 2025
March Net cash generated from
operasi 110.960.650 39.889.433 operations
- Penerimaan dari penghasilan
(21.743.400) bunga
Cash dividends 242.661 29 200.956 Receipt of interest income
Pembayaran pajak penghasilan (9.117.722) (9.114.837) Payment of income taxes
- 15.983.119
Pembayaran untuk Profit for the year Payment of
kegiatan usaha lainnya 1.359.302 (7.389.799) other operating activities
03) (300.605) Other comprehensive loss
Kas Neto yang Diperoleh dari Net Cash Provided by
39 165.000.120 Balance, March 31, 2026
Aktivitas Operasi 103.444.891 23.585.753 Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Hasil penjualan aset tetap 255.809 10 614.209 Proceeds from sale of fixed assets
Penerimaan dividen kas 527.325 9 363.353 Receipt from cash dividends
Penerimaan dari pelepasan aset Proceeds from disposal of
hak-guna 7.285 - right-of-use assets
Perolehan aset tetap (2.965.745) 10 (4.769.009) Acquisition of fixed assets
Perolehan aset takberwujud (1.244) 12 (1.848.564) Acquisition of intangible assets
Kas Neto yang Digunakan untuk Net Cash Used in
Aktivitas Investasi (2.176.570) (5.640.011) Investing Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari utang bank Proceeds from short-term
e financial statements formpendek
jangka an integral part of 144.824.732 36c 344.009.887 bank loans
financial statements.
Pembayaran utang bank Payment of short-term
jangka pendek (217.588.310) 36c (312.021.015) bank loans
Pembayaran dividen kas (21.743.400) (38.998.315) Payment of cash dividends
Pembayaran beban bunga (7.249.039) 30 (7.313.163) Payment of interest expenses
Pembayaran liabilitas sewa (2.181.581) 11 (2.688.087) Payment of lease liabilities
Kas Neto yang Digunakan untuk Net Cash Used in
Aktivitas Pendanaan (103.937.598) (17.010.693) Financing Activities
KENAIKAN (PENURUNAN) NET INCREASE (DECREASE) IN
NETO KAS DAN BANK (2.669.277) 935.049 CASH ON HAND AND IN BANKS
DAMPAK NETO PERUBAHAN NET EFFECT OF CHANGES
NILAI TUKAR ATAS IN EXCHANGE RATES ON
KAS DAN BANK (330.070) (541.543) CASH ON HAND AND IN BANKS
KAS DAN BANK CASH ON HAND AND IN BANKS
AWAL TAHUN 17.802.237 17.408.731 AT BEGINNING OF YEAR
KAS DAN BANK CASH ON HAND AND IN BANKS
AKHIR TAHUN 14.802.890 4 17.802.237 AT END OF YEAR
Tambahan informasi arus kas disajikan pada Catatan 37. Supplementary cash flows information is presented in Note 37.
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
integral dari laporan keuangan ini. integral part of these financial statements.
5
Page 390
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Establishment of the Company
PT Hexindo Adiperkasa Tbk (“Perusahaan”) PT Hexindo Adiperkasa Tbk (the “Company”)
didirikan di Indonesia berdasarkan Akta Notaris was established in Indonesia based on Deed
Mohamad Ali, S.H., No. 37 tanggal No. 37 dated November 28, 1988 of Mohamad
28 November 1988. Akta Pendirian ini telah Ali, S.H. The Deed of Establishment was
disahkan oleh Kementerian Kehakiman approved by the Ministry of Justice of Republic
Republik Indonesia dalam Surat Keputusan Indonesia in its Decision Letter No. C2-
No. C2-4389.HT.01.01.TH.89 tanggal 12 Mei 4389.HT.01.01.TH.89 dated May 12, 1989, and
1989, serta diumumkan dalam Berita Negara was published in Supplement No. 1251 of the
Republik Indonesia No. 54 Tambahan No. 1251 State Gazette No. 54 dated July 7, 1989. The
tanggal 7 Juli 1989. Anggaran Dasar Company’s Articles of Association has been
Perusahaan telah mengalami beberapa kali amended several times, the latest amendment
perubahan, perubahan terakhir dinyatakan was notarized through Deed No. 4 dated
dalam Akta Gatot Widodo, S.E., S.H., M.Kn., September 16, 2025 of Gatot Widodo, S.E., S.H.,
No. 4 tanggal 16 September 2025, antara lain M.Kn., among others, concerning the change in
mengenai perubahan susunan Direksi the composition of the Company’s Board of
Perusahaan. Perubahan tersebut telah Directors. The amendment of the Articles of
diberitahukan kepada Kementerian Hukum Association was acknowledged by the Ministry of
Republik Indonesia dalam Surat Law of the Republic of Indonesia in its Letter
No. AHU-0223512.AH.01.11 tanggal No. AHU-0223512.AH.01.11 dated
24 September 2025. September 24, 2025.
Perusahaan memulai operasi komersial pada The Company started its commercial operations
bulan Januari 1989. in January 1989.
Sesuai dengan Pasal 3 Anggaran Dasar According to Article 3 of the Company’s Articles
Perusahaan, kegiatan usaha Perusahaan of Association, its scope of activities mainly
terutama meliputi perdagangan besar mesin, comprises wholesale trade in machinery,
peralatan dan perlengkapan, alat transportasi equipment and supplies, land transportation
darat, jasa penyewaan dan sewa guna usaha equipment, rental and leasing services without
tanpa hak opsi, penyewaan alat konstruksi option rights, rental of construction equipment
dengan operator dan jasa industri. Saat ini, with operators and industrial services. Presently,
Perusahaan bertindak selaku distributor alat- the Company acts as a distributor of certain
alat berat jenis tertentu dan suku cadang dari heavy equipment and related spare parts under
merek “Hitachi” dan “Bell”. Perusahaan “Hitachi” and “Bell” trademarks. The Company is
berkedudukan di Jakarta yang berlokasi di domiciled in Jakarta, located in Kawasan Industri
Kawasan Industri Pulogadung, Jalan Pulo Pulogadung, Jalan Pulo Kambing II Kav. I-II
Kambing II Kav. I-II No. 33, Jakarta 13930. No. 33, Jakarta 13930. As of March 31, 2026,
Pada tanggal 31 Maret 2026, Perusahaan the Company has 18 main branches,
memiliki 18 cabang utama, 18 kantor 18 representative offices and 15 project offices
perwakilan dan 15 kantor proyek (tidak diaudit), (unaudited), while as of March 31, 2025, the
sedangkan pada tanggal 31 Maret 2025, Company has 19 main branches,
Perusahaan memiliki 19 cabang utama, 14 representative offices and 16 project offices
14 kantor perwakilan dan 16 kantor proyek (unaudited), all of which are located at various
(tidak diaudit), yang tersebar di seluruh places in Indonesia.
Indonesia.
Hitachi Construction Machinery Co. Ltd., yang Hitachi Construction Machinery Co. Ltd.,
didirikan di Jepang, adalah entitas induk incorporated in Japan, is the parent entity of the
Perusahaan. Company.
6
Page 391
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Perusahaan b. Company’s Initial Public Offering
Berikut adalah perubahan permodalan The following are the changes of the Company’s
Perusahaan sejak penawaran umum perdana capital structure since the initial public offering of
saham Perusahaan: the Company’s shares:
Tahun/
Kebijakan/Tindakan Perusahaan Policy/Corporate Actions
Year
Penawaran umum perdana kepada 1994 Initial public offering of 10,000,000 shares
masyarakat sejumlah 10.000.000 saham (with Rp1,000 par value per share) at an offer
(nilai nominal sebesar Rp1.000 per saham) price of Rp2,800 per share.
dengan harga penawaran sebesar Rp2.800
per saham.
Penawaran umum terbatas pertama kepada 1998 First limited public offering of
para pemegang saham dalam rangka 42,000,000 shares (with Rp1,000 par value
penerbitan hak memesan efek terlebih per share) to shareholders with pre-emptive
dahulu sejumlah 42.000.000 saham (nilai rights at an offering price of Rp1,000 per
nominal sebesar Rp1.000 per saham) share.
dengan harga penawaran sebesar Rp1.000
per saham.
Perubahan nilai nominal saham dari sebesar 2000 Change in par value from Rp1,000 per share
Rp1.000 per saham menjadi sebesar Rp500 to Rp500 per share, increasing the number of
per saham, yang mengakibatkan kenaikan shares outstanding to 168,000,000 shares.
jumlah saham yang beredar menjadi
168.000.000 saham.
Perubahan nilai nominal saham dari sebesar 2004 Change in par value from Rp500 per share to
Rp500 per saham menjadi sebesar Rp100 Rp100 per share, increasing the number of
per saham, yang mengakibatkan kenaikan shares outstanding to 840,000,000 shares.
jumlah saham yang beredar menjadi
840.000.000 saham.
Seluruh saham Perusahaan telah tercatat di All of the Company’s shares are listed on the
Bursa Efek Indonesia. Indonesia Stock Exchange.
c. Dewan Komisaris dan Direksi, Komite Audit c. The Boards of Commissioners and Directors,
dan Karyawan Audit Committee and Employees
Susunan Dewan Komisaris dan Direksi The composition of the Company’s Boards of
Perusahaan pada tanggal 31 Maret 2026 Commissioners and Directors as of
adalah sebagai berikut: March 31, 2026 is as follows:
Dewan Komisaris: Board of Commissioners:
Komisaris Utama President Commissioner
(Komisaris Independen) Toto Wahyudiyanto (Independent Commissioner)
Komisaris Independen Harry Danui Independent Commissioner
Direksi: Directors:
Direktur Utama Dwi Swasono President Director
Direktur Yasumasa Zaizen Director
Direktur Nobuyasu Hagiwara Director
Direktur Teru Karahashi Director
Direktur Yoshendri Director
Direktur Akihiro Yoshida Director
Direktur Hiroki Majima Director
Direktur Ryoji Tanaka Director
7
Page 392
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Dewan Komisaris dan Direksi, Komite Audit c. The Boards of Commissioners and Directors,
dan Karyawan (lanjutan) Audit Committee and Employees (continued)
Susunan Dewan Komisaris dan Direksi The composition of the Company’s Boards of
Perusahaan pada tanggal 31 Maret 2025 Commissioners and Directors as of
adalah sebagai berikut: March 31, 2025 is as follows:
Dewan Komisaris: Board of Commissioners:
Komisaris Utama President Commissioner
(Komisaris Independen) Toto Wahyudiyanto (Independent Commissioner)
Komisaris Independen Harry Danui Independent Commissioner
Direksi: Directors:
Direktur Utama Djonggi TP. Gultom President Director
Direktur Yasumasa Zaizen Director
Direktur Nobuyasu Hagiwara Director
Direktur Teru Karahashi Director
Direktur Dwi Swasono Director
Direktur Yoshendri Director
Direktur Akihiro Yoshida Director
Direktur Hiroki Majima Director
Direktur Ryoji Tanaka Director
Susunan Komite Audit, Sekretaris dan Ketua The composition of the Company’s Audit
Internal Audit Perusahaan pada tanggal Committee, Secretary and Head of Internal Audit
31 Maret 2026 dan 2025 adalah sebagai as of March 31, 2026 and 2025 is as follows:
berikut:
Ketua Harry Danui Chairman
Anggota Bambang Dewandaru Member
Anggota Junarto Tjahjadi Member
Sekretaris Perusahaan Listiana A. Kurniawati Corporate Secretary
Ketua Audit Internal Muhammad Thamrin Head of Internal Audit
Pembentukan Komite Audit Perusahaan telah The establishment of the Company’s Audit
sesuai dengan Peraturan Otoritas Jasa Committee has complied with Financial Services
Keuangan (“OJK”) No. 55 tahun 2015. Authority (“Otoritas Jasa Keuangan” or “OJK”)
Rule No. 55 year 2015.
Manajemen kunci Perusahaan mencakup Key management of the Company includes the
Direksi dan Dewan Komisaris. Total beban Boards of Directors and Commissioners. Total
kompensasi bagi manajemen kunci compensation expenses for the key
Perusahaan untuk tahun yang berakhir pada management of the Company for the years
tanggal-tanggal 31 Maret 2026 dan 2025 ended March 31, 2026 and 2025 are described
dijelaskan pada Catatan 6. in Note 6.
Pada tanggal 31 Maret 2026 dan 2025, As of March 31, 2026 and 2025, the Company
Perusahaan memiliki 1.890 dan 1.874 orang has 1,890 and 1,874 permanent employees,
karyawan tetap (tidak diaudit). respectively (unaudited).
d. Penyelesaian Laporan Keuangan d. Completion of Financial Statements
Manajemen Perusahaan bertanggung jawab The management of the Company is responsible
atas penyusunan laporan keuangan yang for the preparation of these financial statements
diselesaikan dan diotorisasi untuk terbit oleh which were completed and authorized for
Direksi pada tanggal 30 Juni 2026. issuance by the Directors on June 30, 2026.
8
Page 393
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of the Financial
Statements
Laporan keuangan telah disusun sesuai dengan The financial statements have been prepared in
Standar Akuntansi Keuangan (“SAK”) di accordance with Indonesian Financial
Indonesia, yang mencakup Pernyataan Standar Accounting Standards (“SAK”), which comprise
Akuntansi Keuangan (“PSAK”) dan Interpretasi the Statements of Financial Accounting
Standar Akuntansi Keuangan (“ISAK”) yang Standards (“PSAK”) and Interpretations of
dikeluarkan oleh Dewan Standar Akuntansi Financial Accounting Standards (“ISAK”) issued
Keuangan Ikatan Akuntan Indonesia (“DSAK by the Financial Accounting Standards Board of
IAI”) dan Peraturan-Peraturan serta Pedoman the Institute of Indonesia Chartered Accountants
Penyajian dan Pengungkapan Laporan (“Dewan Standar Akuntansi Keuangan Ikatan
Keuangan yang diterbitkan oleh Otoritas Jasa Akuntan Indonesia” or “DSAK IAI”) and the
Keuangan (“OJK”). Regulations and Guidelines on Financial
Statement Presentation and Disclosures issued
by Financial Services Authority (“Otoritas Jasa
Keuangan” or “OJK”).
Laporan keuangan disusun berdasarkan konsep The financial statements have been prepared on
akrual, kecuali laporan arus kas, dengan the accrual basis, except for the statement of
menggunakan konsep biaya historis, kecuali cash flows, using the historical cost concept of
seperti yang disebutkan dalam Catatan atas accounting, except as disclosed in the relevant
laporan keuangan yang relevan. Notes to the financial statements herein.
Laporan arus kas menyajikan informasi The statement of cash flows presents the
penerimaan dan pengeluaran kas dan bank yang receipts and payments of cash on hand and in
dikelompokkan dalam aktivitas operasi, investasi banks classified into operating, investing and
dan pendanaan, dengan arus kas dari aktivitas financing activities, with cash flows from
operasi disajikan menggunakan metode operating activities presented using the direct
langsung. method.
Perusahaan telah menyusun laporan keuangan The Company has prepared the financial
dengan dasar bahwa Perusahaan akan terus statements on the basis that it will continue to
beroperasi secara berkesinambungan. operate as a going concern.
Tahun buku Perusahaan adalah 1 April sampai The financial reporting period of the Company is
dengan 31 Maret. April 1 to March 31.
Mata uang pelaporan yang digunakan dalam The reporting currency used in the financial
laporan keuangan adalah Dolar Amerika Serikat statements is the United States (“US”) Dollar
(“AS”) yang merupakan mata uang fungsional which is the functional currency of the Company.
Perusahaan.
9
Page 394
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Dasar Penyajian Laporan Keuangan a. Basis of Presentation of the Financial
(lanjutan) Statements (continued)
Perubahan Kebijakan Akuntansi Changes in Accounting Principles
Perusahaan menerapkan pertama kali seluruh The Company made first time adoption of all the
standar baru dan/atau yang direvisi yang berlaku new and/or revised standards effective for the
efektif untuk periode yang dimulai pada atau periods beginning on or after January 1, 2025,
setelah 1 Januari 2025, termasuk standar yang including the following revised standards that
direvisi berikut ini yang memengaruhi laporan have affected the financial statements of the
keuangan Perusahaan: Company:
Amendemen PSAK No. 221, ”Kekurangan Amendment of PSAK No. 221, “Lack of
Ketertukaran” Exchangeability”
Amandemen tersebut menetapkan bagaimana The amendment specifies how an entity should
entitas harus menilai apakah suatu mata uang assess whether a currency is exchangeable and
dapat dipertukarkan serta bagaimana entitas how it should determine a spot exchange rate
harus menentukan kurs spot ketika ketertukaran when exchangeability is lacking. The
(exchangeability) tidak tersedia. Amandemen amendments also require disclosure of
tersebut juga mensyaratkan pengungkapan information that enables users of its financial
informasi yang memungkinkan pengguna statements to understand how the currency not
laporan keuangan untuk memahami bagaimana being exchangeable into the other currency
ketidakmampuan mata uang tersebut untuk affects, or is expected to affect, the entity’s
dipertukarkan dengan mata uang lainnya financial performance, financial position and cash
memengaruhi, atau diharapkan akan flows.
memengaruhi, kinerja keuangan, posisi
keuangan, dan arus kas entitas.
Amandemen ini tidak berdampak terhadap This amendment did not have any impact on the
laporan keuangan Perusahaan. Company’s financial statements.
b. Transaksi dengan Pihak Berelasi b. Transactions with Related Parties
Perusahaan melakukan transaksi dengan pihak The Company has transactions with related
berelasi sesuai dengan definisi yang diuraikan parties as defined in PSAK No. 224, “Related
pada PSAK No. 224, “Pengungkapan Pihak- Party Disclosures”.
pihak Berelasi”.
Transaksi ini dilakukan berdasarkan persyaratan The transactions are made based on terms
yang disetujui oleh kedua belah pihak, yang agreed by the parties, which may not be the same
mungkin tidak sama dengan transaksi lain yang as those made with unrelated parties.
dilakukan dengan pihak-pihak yang tidak
berelasi.
Transaksi dan saldo yang material dengan pihak Significant transactions and balances with related
berelasi diungkapkan dalam Catatan 6. parties are disclosed in Note 6.
Kecuali diungkapkan khusus sebagai pihak Unless specifically identified as related parties,
berelasi, maka pihak-pihak lain yang disebutkan the parties disclosed in the Notes to the financial
dalam Catatan atas laporan keuangan statements are unrelated parties.
merupakan pihak tidak berelasi.
10
Page 395
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Pengukuran Nilai Wajar c. Fair Value Measurement
Perusahaan mengukur jumlah terpulihkan dari The Company measures certain recoverable
unit penghasil kas (“UPK”) tertentu berdasarkan amounts of the cash generating unit (“CGU”)
nilai wajar dikurangi biaya pelepasan, dan aset using fair value less cost of disposal (“FVLCD”)
keuangan tertentu pada nilai wajar melalui and certain financial assets at fair value through
penghasilan komprehensif lain (“NWPKL”). other comprehensive income (“FVOCI”).
Nilai wajar adalah harga yang akan diterima dari Fair value is the price that would be received to
menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas dalam orderly transaction between market participants
transaksi teratur antara pelaku pasar pada at the measurement date. The fair value
tanggal pengukuran. Pengukuran nilai wajar measurement is based on the presumption that
mengasumsikan bahwa transaksi untuk menjual the transaction to sell the asset or transfer the
aset atau mengalihkan liabilitas terjadi: liability takes place either:
i) Di pasar utama untuk aset atau liabilitas i) In the principal market for the asset or liability,
tersebut, atau or
ii) Jika tidak terdapat pasar utama, di pasar ii) In the absence of a principal market, in the
yang paling menguntungkan untuk aset atau most advantageous market for the asset or
liabilitas tersebut. liability.
Pasar utama atau pasar yang paling The principal or the most advantageous market
menguntungkan tersebut harus dapat diakses must be accessible by the Company.
oleh Perusahaan.
Nilai wajar dari aset atau liabilitas diukur dengan The fair value of an asset or a liability is measured
menggunakan asumsi yang akan digunakan using the assumptions that market participants
pelaku pasar ketika menentukan harga aset atau would use when pricing the asset or liability,
liabilitas tersebut, dengan asumsi bahwa pelaku assuming that market participants act in their
pasar bertindak dalam kepentingan ekonomi economic best interest.
terbaiknya.
Pengukuran nilai wajar dari suatu aset A fair value measurement of a non-financial asset
nonkeuangan memperhitungkan kemampuan takes into account a market participant's ability to
pelaku pasar untuk menghasilkan manfaat generate economic benefits by using the asset in
ekonomik dengan menggunakan aset dalam its highest and best use or by selling it to another
penggunaan tertinggi dan terbaiknya atau market participant that would use the asset in its
dengan menjualnya kepada pelaku pasar lain highest and best use.
yang akan menggunakan aset tersebut pada
penggunaan tertinggi dan terbaiknya.
Perusahaan menggunakan teknik penilaian yang The Company uses valuation techniques that are
sesuai dengan keadaan dan data yang memadai appropriate in the circumstances and for which
tersedia untuk mengukur nilai wajar, dengan sufficient data are available to measure fair value,
memaksimalkan masukan yang dapat diamati maximizing the use of relevant observable inputs
(observable input) yang relevan dan and minimizing the use of unobservable inputs.
meminimalkan masukan yang tidak dapat
diamati (unobservable input).
11
Page 396
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
c. Pengukuran Nilai Wajar (lanjutan) c. Fair Value Measurement (continued)
Semua aset dan liabilitas yang nilai wajarnya All assets and liabilities for which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the financial
keuangan dikategorikan dalam hierarki nilai statements are categorized within the fair value
wajar berdasarkan level masukan (input) paling hierarchy, described as follows, based on the
rendah yang signifikan terhadap pengukuran lowest level input that is significant to the fair
nilai wajar secara keseluruhan sebagai berikut: value measurement as a whole:
i) Level 1 - Harga kuotasian (tanpa i) Level 1 - Quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active markets for identical assets or
liabilitas yang identik yang dapat diakses liabilities.
entitas pada tanggal pengukuran.
ii) Level 2 - Teknik penilaian yang ii) Level 2 - Valuation techniques for which the
menggunakan tingkat masukan (input) yang lowest level input that is significant to the fair
paling rendah yang signifikan terhadap value measurement is directly or indirectly
pengukuran nilai wajar yang dapat diamati observable.
(observable) baik secara langsung atau tidak
langsung.
iii) Level 3 - Teknik penilaian yang iii) Level 3 - Valuation techniques for which the
menggunakan tingkat masukan (input) yang lowest level input that is significant to the fair
paling rendah yang signifikan terhadap value measurement is unobservable.
pengukuran nilai wajar yang tidak dapat
diamati (unobservable).
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are recognized in
laporan keuangan secara berulang, Perusahaan the financial statements on a recurring basis, the
menentukan apakah terdapat perpindahan Company determines whether transfers have
antara level dalam hierarki dengan melakukan occurred between levels in the hierarchy by
evaluasi ulang atas penetapan kategori re-assessing categorization (based on the lowest
(berdasarkan level masukan (input) paling level input that is significant to the fair value
rendah yang signifikan terhadap pengukuran measurement as a whole) at the end of each
nilai wajar secara keseluruhan) pada tiap akhir reporting period.
periode pelaporan.
Tim pelaporan keuangan Perusahaan The Company’s financial reporting team is in
bertanggung-jawab atas penilaian dalam charge of valuation to determine the policies and
menentukan kebijakan dan prosedur untuk procedures for recurring fair value measurement,
pengukuran nilai wajar berulang, seperti nilai such as fair value (less costs of disposal) of the
wajar (dikurangi biaya untuk menjual) dari UPK CGU (for impairment test purpose) and financial
(untuk uji penurunan nilai) dan aset keuangan assets at FVOCI.
pada NWPKL.
Untuk tujuan pengungkapan nilai wajar, For the purpose of fair value disclosures,
Perusahaan menentukan klasifikasi aset dan the Company has determined classes of assets
liabilitas berdasarkan sifat, karakteristik dan and liabilities on the basis of the nature,
risikonya dan level pada hierarki nilai wajar characteristics and risks of the asset or liability
sebagaimana dijelaskan di atas. and the level of the fair value hierarchy as
explained above.
12
Page 397
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Persediaan - Neto d. Inventories - Net
Persediaan dinyatakan berdasarkan nilai yang Inventories are stated at the lower of cost or net
lebih rendah antara biaya perolehan atau nilai realizable value.
realisasi neto.
Biaya perolehan persediaan alat berat The cost of heavy equipment inventories is
ditentukan dengan metode identifikasi khusus, determined by the specific identification method,
sedangkan biaya perolehan suku cadang while the cost of spare parts is determined using
ditentukan dengan metode rata-rata. the average method.
Nilai realisasi neto adalah estimasi harga jual Net realizable value is the estimated selling price
dalam kegiatan usaha biasa dikurangi estimasi in the ordinary course of business less estimated
biaya penyelesaian dan estimasi biaya yang costs of completion and the estimated costs
diperlukan untuk melakukan penjualan. necessary to make the sale.
Penyisihan penurunan nilai pasar ditentukan Allowance for decline in market value of
berdasarkan hasil penelahaan persediaan inventories is provided based on a review of the
terhadap keadaan persediaan pada tanggal condition of the inventories at reporting date.
pelaporan.
e. Aset Tetap - Neto e. Fixed Assets - Net
Aset tetap pada awalnya diakui sebesar biaya All fixed assets are initially recognized at cost,
perolehan, yang terdiri atas harga perolehan dan which comprises its purchase price and any
biaya-biaya tambahan yang dapat diatribusikan costs directly attributable in bringing the asset to
langsung untuk membawa aset ke lokasi dan its working condition and to the location where it
kondisi yang diinginkan agar aset siap is intended to be used.
digunakan.
Setelah pengakuan awal, aset ini dinyatakan Subsequent to initial recognition, these assets
pada biaya perolehan dikurangi akumulasi are carried at cost less any subsequent
penyusutan (kecuali tanah yang tidak accumulated depreciation (except for land that is
disusutkan) dan kerugian penurunan nilai. not depreciated) and impairment losses.
Penyusutan aset dimulai pada saat aset tersebut Depreciation of an asset starts when it is
siap untuk digunakan sesuai maksud available for its intended use and is computed
penggunaannya dan dihitung dengan using the straight-line method based on the
menggunakan metode garis lurus berdasarkan estimated useful life of the asset as follows:
estimasi umur manfaat ekonomis sebagai
berikut:
Tahun/ Tarif/
Years Rate
Bangunan 20 5% Buildings
Mesin 5 - 10 10% - 20% Machinery
Kendaraan, peralatan kantor dan Vehicles, office equipment and
perabotan kantor 3 - 5 20% - 33% furniture and fixtures
Peralatan pelayanan purna jual 2 50% Tools for after-sales services
Alat berat yang disewakan 5 - 10 10% - 20% Heavy equipment - rental
Jumlah tercatat aset ini direviu atas penurunan The carrying amounts of these assets are
nilai jika terdapat peristiwa atau perubahan reviewed for impairment when events or
keadaan yang mengindikasikan bahwa jumlah changes in circumstances indicate that their
tercatat mungkin tidak dapat seluruhnya carrying values may not be fully recoverable.
terealisasi.
13
Page 398
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Aset Tetap - Neto (lanjutan) e. Fixed Assets - Net (continued)
Jumlah tercatat komponen dari suatu aset The carrying amount of an item of these assets
dihentikan pengakuannya pada saat dilepaskan is derecognized upon disposal or when no future
atau saat sudah tidak ada lagi manfaat ekonomi economic benefits are expected from its use or
masa depan yang diharapkan dari penggunaan disposal. Any gain or loss arising from the
maupun pelepasannya. Keuntungan atau derecognition of the asset (calculated as the
kerugian yang timbul dari penghentian difference between the net disposal proceeds
pengakuan tersebut (ditentukan sebesar selisih and the carrying amount of the asset) is directly
antara jumlah hasil pelepasan neto dan jumlah included in the profit or loss of year the item is
tercatatnya) dimasukkan ke dalam laba rugi derecognized.
pada tahun penghentian pengakuan tersebut
dilakukan.
Nilai residu, umur manfaat dan metode The residual values, useful lives and
penyusutan aset tetap dievaluasi setiap akhir depreciation method of fixed assets are reviewed
tahun pelaporan dan disesuaikan secara at the end of each reporting year and adjusted
prospektif jika dipandang perlu. prospectively, if necessary.
Aset tetap dalam pembangunan dicatat sebesar Constructions in-progress are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang charges incurred in connection with the financing
terjadi sehubungan dengan pendanaan aset of the said asset constructions. The accumulated
tetap dalam penyelesaian tersebut. Akumulasi costs will be reclassified to the appropriate
biaya perolehan akan direklasifikasi ke akun “Fixed Assets” account when the construction is
“Aset Tetap” yang bersangkutan pada saat aset completed. Assets under construction are not
tetap tersebut telah selesai dikerjakan dan siap depreciated until they fulfill criteria for recognition
untuk digunakan. Aset tetap dalam penyelesaian as fixed assets as disclosed above.
tidak disusutkan sampai memenuhi syarat
pengakuan sebagai aset tetap seperti
diungkapkan di atas.
Beban pemeliharaan dan perbaikan dibebankan Repairs and maintenance expenses are taken to
pada laba rugi pada saat terjadinya. Beban the profit or loss when they are incurred. The cost
pemugaran dan penambahan dalam jumlah of major renovation and restoration is included in
besar dikapitalisasi kepada jumlah tercatat aset the carrying amount of the related asset when it
terkait bila besar kemungkinan bagi Perusahaan is probable that future economic benefits in
manfaat ekonomi masa depan menjadi lebih excess of the originally assessed standard of
besar dari standar kinerja awal yang ditetapkan performance of the existing asset will flow to the
sebelumnya dan disusutkan sepanjang sisa Company and is depreciated over the remaining
masa manfaat aset terkait. useful life of the related asset.
Tanah termasuk biaya pengurusan legal hak Land, including legal cost of land rights in the
atas tanah dalam bentuk Hak Guna Usaha form of Right to Cultivate (“Hak Guna Usaha” or
(“HGU”), Hak Guna Bangunan (“HGB”) dan Hak “HGU”), Right to Build (“Hak Guna Bangunan” or
Pakai (“HP”) ketika tanah diperoleh pertama kali “HGB”) and Right to Use (“Hak Pakai” or “HP”)
dinyatakan sebesar biaya perolehan dan tidak when the land rights were acquired initially, is
diamortisasi karena manajemen berpendapat stated at cost and not amortized as the
bahwa kemungkinan besar hak atas tanah management is of the opinion that it is probable
tersebut dapat diperbaharui/diperpanjang pada the titles of land rights can be renewed/extended
saat masa berlakunya selesai. upon expiration.
14
Page 399
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Aset Takberwujud - Neto f. Intangible Assets - Net
Aset takberwujud yang diperoleh secara terpisah Intangible assets acquired separately are
diukur pada pengakuan awal sebesar biaya measured on initial recognition at cost.
perolehan. Setelah pengakuan awal, aset Subsequent to initial recognition, intangible
takberwujud dinyatakan pada biaya perolehan assets are carried at cost less accumulated
dikurangi dengan akumulasi amortisasi dan amortization and accumulated impairment
akumulasi rugi penurunan nilai, jika ada. losses, if any.
Aset takberwujud adalah berupa perangkat Intangible assets comprising software and
lunak dan perizinan termasuk seluruh biaya license, include all direct costs related to
langsung terkait persiapan untuk tujuan preparation of the assets for their intended use.
penggunaan. Aset takberwujud diamortisasi Intangible assets are amortized using straight-
dengan menggunakan metode garis lurus line method based on the estimated useful life of
(straight-line method) berdasarkan estimasi the asset as follows:
umur manfaat ekonomis sebagai berikut:
Tahun/ Tarif/
Years Rate
Piranti lunak 5 20% Software
Perizinan 20 5% License
Aset takberwujud dihentikan pengakuannya An intangible asset is derecognized upon
pada saat pelepasan (yaitu, pada tanggal disposal (i.e., at the date the recipient obtains
penerima memperoleh kendali) atau ketika tidak control) or when no future economic benefits are
ada manfaat ekonomi masa depan yang expected from its use or disposal. Any gain or
diharapkan dari penggunaan atau loss arising upon derecognition of the asset
pelepasannya. Keuntungan atau kerugian yang (calculated as the difference between the net
timbul dari penghentian pengakuan aset disposal proceeds and the carrying amount of the
(dihitung sebagai perbedaan antara hasil asset) is included in the statement of profit or
pelepasan neto dan jumlah tercatat aset) loss.
dimasukkan dalam laporan laba rugi.
Pada setiap akhir periode pelaporan, umur At each reporting date, the useful lives and
manfaat dan metode amortisasi dikaji oleh amortization method are reviewed by the
manajemen Perusahaan, dan jika diperlukan management of the Company, and if appropriate
akan disesuaikan secara prospektif. will be adjusted prospectively.
g. Penurunan Nilai Aset Non-keuangan g. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, The Company assesses at the end of each
Perusahaan menilai apakah terdapat indikasi reporting period whether there is an indication
suatu aset mengalami penurunan nilai. Jika that an asset may be impaired. If any such
terdapat indikasi tersebut atau pada saat indication exists, or when impairment testing for
pengujian penurunan nilai aset diperlukan, maka an asset is required, the Company makes an
Perusahaan membuat estimasi formal jumlah estimate of the asset’s recoverable amount.
terpulihkan aset tersebut.
15
Page 400
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
g. Penurunan Nilai Aset Non-keuangan g. Impairment of Non-financial Assets
(lanjutan) (continued)
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi antara the asset or its CGU’s fair value less costs to sell
nilai wajar aset atau UPK dikurangi biaya untuk and its value-in-use (“VIU”), and is determined for
menjual dengan nilai pakainya, kecuali aset an individual asset, unless the asset does not
tersebut tidak menghasilkan arus kas masuk generate cash inflows that are largely
yang sebagian besar independen dari aset atau independent of those from other assets or groups
kelompok aset lain. Jika nilai tercatat aset atau of assets. Where the carrying amount of an asset
UPK lebih besar daripada jumlah terpulihkannya, or CGU exceeds its recoverable amount, the
maka aset tersebut dipertimbangkan mengalami asset is considered impaired and is written down
penurunan nilai dan nilai tercatat aset diturunkan to its recoverable amount.
menjadi sebesar jumlah terpulihkannya.
Dalam menghitung nilai pakai, estimasi arus kas In assessing the VIU, the estimated net future
masa depan neto didiskontokan ke nilai kini cash flows are discounted to their present value
dengan menggunakan tingkat diskonto sebelum using a pre-tax discount rate that reflects current
pajak yang menggambarkan penilaian pasar kini market assessments of the time value of money
dari nilai waktu uang dan risiko spesifik atas aset. and the risks specific to the asset. In determining
Dalam menentukan nilai wajar dikurangi biaya fair value less costs to sell, recent market
untuk menjual, digunakan harga penawaran transactions are taken into account, if available.
pasar terakhir, jika tersedia. Jika tidak terdapat If no such transactions can be identified, an
transaksi tersebut, Perusahaan menggunakan appropriate valuation model is used to determine
model penilaian yang sesuai untuk menentukan the fair value of the assets. These calculations
nilai wajar aset. Perhitungan-perhitungan ini are corroborated by valuation multiples or other
dikuatkan oleh penilaian berganda atau indikator available fair value indicators.
nilai wajar yang tersedia.
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laba rugi any, are recognized in the profit or loss in those
sesuai dengan kategori biaya yang konsisten expense categories consistent with the functions
dengan fungsi dari aset yang diturunkan nilainya. of the impaired asset.
h. Sewa h. Leases
Perusahaan menilai pada saat insepsi kontrak The Company assesses at contract inception
apabila kontrak tersebut adalah, atau whether a contract is, or contains, a lease. That
mengandung, sewa. Yaitu, bila kontrak tersebut is, if the contract conveys the right to control the
memberikan hak untuk mengendalikan use of an identified asset for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration.
jangka waktu untuk dipertukarkan dengan
imbalan.
Perusahaan sebagai Penyewa The Company as a Lessee
Perusahaan menerapkan pendekatan The Company applies a single recognition and
pengakuan dan pengukuran tunggal untuk measurement approach for all leases, except for
semua sewa, kecuali untuk sewa jangka pendek short-term leases and leases of low-value
dan sewa yang aset pendasarnya bernilai assets. The Company recognizes lease liabilities
rendah. Perusahaan mengakui liabilitas sewa to make lease payments and right-of-use assets
untuk melakukan pembayaran sewa dan aset representing the right to use the underlying
hak-guna yang mewakili hak untuk assets.
menggunakan aset pendasar.
16
Page 401
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Sewa (lanjutan) h. Leases (continued)
Perusahaan sebagai Penyewa (lanjutan) The Company as a Lessee (continued)
Aset Hak-guna Right-of-use Assets
Perusahaan mengakui aset hak-guna pada The Company recognizes right-of-use assets at
tanggal permulaan sewa (yaitu tanggal aset the commencement date of the lease (i.e., the
pendasar tersedia untuk digunakan). Aset hak- date the underlying asset is available for use).
guna diukur pada harga perolehan, dikurangi Right-of-use assets are measured at cost, less
akumulasi penyusutan dan penurunan nilai, any accumulated depreciation and impairment
serta disesuaikan dengan pengukuran kembali losses, and adjusted for any remeasurement of
liabilitas sewa. Biaya perolehan aset hak-guna lease liabilities. The cost of right-of-use assets
mencakup jumlah liabilitas sewa yang diakui, includes the amount of lease liabilities
biaya langsung awal yang terjadi, dan recognized, initial direct costs incurred, and
pembayaran sewa yang dilakukan pada atau lease payments made at or before the
sebelum tanggal permulaan dikurangi setiap commencement date less any lease incentives
insentif sewa yang diterima. Aset hak-guna received. Right-of-use assets are depreciated on
disusutkan dengan metode garis lurus selama a straight-line basis over the lease term.
masa sewa.
Jika kepemilikan aset pendasar sewa beralih ke If ownership of the leased asset transfers to the
Perusahaan pada akhir masa sewa atau biaya Company at the end of the lease term or the cost
perolehan aset hak-guna merefleksikan reflects the exercise of a purchase option,
Perusahaan akan mengeksekusi opsi beli, maka depreciation is calculated using the estimated
penyusutan aset hak-guna dihitung useful life of the asset. The right-of-use assets
menggunakan estimasi masa manfaat aset. Aset are also assessed for impairment (Note 2g).
hak-guna juga dievaluasi untuk penurunan nilai
(Catatan 2g).
Liabilitas Sewa Lease Liabilities
Pada tanggal permulaan sewa, Perusahaan At the commencement date of the lease, the
mengakui liabilitas sewa yang diukur pada nilai Company recognizes lease liabilities measured
kini pembayaran sewa yang harus dilakukan at the present value of lease payments to be
selama masa sewa. made over the lease term.
Pembayaran sewa juga mencakup harga The lease payments also include the exercise
pelaksanaan dari opsi beli yang secara wajar price of a purchase option reasonably certain to
pasti dilaksanakan oleh Perusahaan dan be exercised by the Company and payments of
pembayaran penalti untuk mengakhiri sewa, jika penalties for terminating the lease, if the lease
masa sewa merefleksikan adanya opsi dapat term reflects exercising the option to terminate.
mengakhiri sewa. Pembayaran sewa variabel Variable lease payments that do not depend on
yang tidak bergantung pada indeks atau tarif an index or a rate are recognized as expenses in
diakui sebagai beban pada periode terjadinya the period in which the event or condition that
peristiwa atau kondisi yang memicu terjadinya triggers the payment occurs.
pembayaran tersebut.
Dalam menghitung nilai kini pembayaran sewa, In calculating the present value of lease
Perusahaan menggunakan Suku Bunga payments, the Company uses its Incremental
Pinjaman Inkremental (“SBPI”) pada tanggal Borrowing Rate (“IBR”) at the lease
permulaan sewa karena suku bunga implisit commencement date because the interest rate
dalam sewa tidak dapat langsung ditentukan. implicit in the lease is not readily determinable.
Setelah tanggal permulaan, jumlah kewajiban After the commencement date, the amount of
sewa ditingkatkan untuk mencerminkan akresi lease liabilities is increased to reflect the
bunga (atas efek diskonto) dan dikurangi untuk accretion of interest and reduced for the lease
pembayaran sewa yang dilakukan. Selain itu, payments made. In addition, the carrying amount
nilai tercatat liabilitas sewa diukur kembali jika of lease liabilities is remeasured if there is a
terdapat modifikasi, perubahan masa sewa, modification, a change in the lease term, a
perubahan pembayaran sewa, atau perubahan change in the lease payments or a change in the
penilaian atas opsi untuk membeli aset assessment of an option to purchase the
pendasar. underlying asset.
17
Page 402
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
h. Sewa (lanjutan) h. Leases (continued)
Perusahaan sebagai Penyewa (lanjutan) The Company as a Lessee (continued)
Sewa Jangka Pendek dan Sewa dengan Aset Short-term Leases and Leases of Low-value
Bernilai Rendah Assets
Perusahaan menerapkan pengecualian The Company applies the short-term lease
pengakuan sewa jangka pendek untuk sewa recognition exemption to its short-term leases
yang jangka waktu sewanya pendek (yaitu, sewa (i.e., those leases that have a lease term of
yang memiliki jangka waktu sewa 12 months or less from the commencement date
12 bulan atau kurang dari tanggal permulaan and do not contain a purchase option). The
dan tidak memiliki opsi beli). Perusahaan juga Company also applies the lease of low-value
menerapkan pengecualian pengakuan sewa assets recognition exemption to leases that are
dengan aset bernilai rendah untuk sewa yang considered to be low value. Lease payments on
aset pendasarnya dianggap bernilai rendah. short-term leases and leases of low-value
Pembayaran sewa untuk sewa jangka pendek underlying assets are recognized as expense on
dan sewa dari aset bernilai rendah diakui a straight-line basis over the lease term.
sebagai beban dengan metode garis lurus
selama masa sewa.
Perusahaan sebagai Pesewa The Company as a Lessor
Sewa yang dalam pengaturannya Perusahaan Leases in which the Company does not transfer
tidak mengalihkan secara substansial seluruh substantially all the risks and rewards incidental
risiko dan manfaat yang terkait dengan to ownership of an asset are classified as
kepemilikan suatu aset diklasifikasikan sebagai operating leases. Lease income arising is
sewa operasi. Pendapatan sewa yang timbul accounted for on a straight-line basis over the
dicatat dengan metode garis lurus selama masa lease terms and is included in other operating
sewa dan diakui sebagai bagian dari pendapatan income in the profit or loss due to its operating
usaha pada laba rugi karena sifatnya. Biaya nature. Initial direct costs incurred in negotiating
langsung awal yang terjadi dalam negosiasi dan and arranging an operating lease are added to
pengaturan sewa operasi ditambahkan ke the carrying amount of the leased asset and
jumlah tercatat dari aset sewaan dan diakui recognized over the lease term on the same
selama masa sewa atas dasar yang sama basis as lease income.
dengan pendapatan sewa.
i. Pendapatan dari Kontrak dengan Pelanggan i. Revenue from Contracts with Customers and
dan Pengakuan Beban Recognition of Expenses
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers is
diakui ketika pengendalian atas barang atau jasa recognized when control of the goods or services
dialihkan kepada pelanggan pada suatu jumlah are transferred to the customers at an amount
yang mencerminkan imbalan yang diharapkan that reflects the consideration to which the
Perusahaan sebagai imbalan atas barang atau Company expects to be entitled in exchange for
jasa tersebut. Secara umum, Perusahaan those goods or services. The Company has
menyimpulkan bahwa mereka bertindak sebagai generally concluded that it is the principal in its
prinsipal dalam pengaturan pendapatannya. revenue arrangements.
Piutang usaha merupakan hak Perusahaan atas Trade receivables represent the Company’s right
sejumlah imbalan yang tidak bersyarat (yaitu, to an amount of consideration that is
hanya berlalunya waktu yang perlu terjadi unconditional (i.e., only the passage of time is
sebelum pembayaran imbalan tersebut jatuh required before payment of the consideration is
tempo). Lihat kebijakan akuntansi aset due). Refer to accounting policies of financial
keuangan di bagian “Instrumen Keuangan” assets in “Financial Instruments” section
mengenai pengakuan awal dan pengukuran regarding initial recognition and subsequent
selanjutnya (Catatan 2k). measurement (Note 2k).
18
Page 403
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Pendapatan dari Kontrak dengan Pelanggan i. Revenue from Contracts with Customers and
dan Pengakuan Beban (lanjutan) Recognition of Expenses (continued)
Jika pelanggan membayar imbalan sebelum If a customer pays consideration before
Perusahaan mengalihkan barang atau jasa the Company transfers goods or services to the
kepada pelanggan, liabilitas kontrak diakui pada customer, a contract liability is recognized when
saat pembayaran dilakukan atau pembayaran the payment is made or the payment is due
imbalan jatuh tempo (mana yang lebih awal). (whichever is earlier). Contract liabilities are
Liabilitas kontrak diakui sebagai pendapatan recognized as revenue when the Company
pada saat Perusahaan telah memenuhi apa performs under the contract.
yang harus dilaksanakan sesuai kontrak.
Penghasilan/Beban Bunga Interest Income/Expense
Untuk semua instrumen keuangan yang diukur For all financial instruments measured at
pada biaya perolehan diamortisasi, penghasilan amortized cost, interest income or expense is
atau beban bunga dicatat dengan menggunakan recorded using the Effective Interest Rate (“EIR”)
metode Suku Bunga Efektif (“SBE”), yaitu tingkat method, which is the rate that exactly discounts
suku bunga digunakan mendiskontokan secara the estimated future cash payments or receipts
tepat estimasi pembayaran atau penerimaan over the expected life of the financial instrument
arus kas di masa yang akan datang selama umur or a shorter period, where appropriate, to the net
ekpektasian dari instrumen keuangan, atau jika carrying amount of the financial asset or liability.
lebih sesuai, selama periode yang lebih singkat,
untuk jumlah tercatat neto dari aset atau liabilitas
keuangan.
Beban Expenses
Beban diakui pada saat terjadinya (asas akrual). Expenses are recognized when they are incurred
(accrual basis).
j. Imbalan Kerja j. Employee Benefits
Perusahaan mencatat penyisihan manfaat untuk The Company provides provisions on top of the
memenuhi dan menutup imbalan minimum yang benefits provided under defined contribution
harus dibayar kepada karyawan-karyawan pension programs in order to meet and cover the
sesuai dengan Perjanjian Kerja Bersama, minimum benefits required to be paid to the
Peraturan Perusahaan, Undang-undang tentang qualified employees under Collective Labor
Cipta Kerja No. 6/2023 (“UU Cipta Agreement, Company’s Policy, Government
Kerja”/”UUCK”) dan Peraturan Pemerintah Regulation of Law No. 6/2023 (the “Cipta Kerja
No. 35/2021. Penyisihan tambahan tersebut Law”/”UUCK”) and Government Regulation
diestimasi dengan menggunakan perhitungan No. 35/2021. The said additional provisions are
aktuarial metode “Projected Unit Credit”. estimated using actuarial calculations using the
“Projected Unit Credit” method.
Pengukuran kembali, terdiri atas keuntungan Re-measurements, comprising of actuarial gains
dan kerugian aktuarial, segera diakui pada and losses, are recognized immediately in the
laporan posisi keuangan dengan pengaruh statement of financial position with a
langsung didebit atau dikreditkan kepada saldo corresponding debit or credit to retained
laba melalui Penghasilan Komprehensif Lain earnings through Other Comprehensive Income
(“PKL”) pada periode terjadinya. Pengukuran (“OCI”) in the period in which they occur.
kembali tidak direklasifikasi ke laba rugi pada Re-measurements are not reclassified to profit or
periode berikutnya. loss in subsequent periods.
19
Page 404
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Imbalan Kerja (lanjutan) j. Employee Benefits (continued)
Biaya jasa lalu harus diakui sebagai beban pada Past service costs are recognized in profit or loss
saat yang lebih awal antara: at the earlier between:
i. ketika program amandemen atau kurtailmen i. the date of the plan amendment or
terjadi; dan curtailment; and
ii. ketika entitas mengakui biaya restrukturisasi ii. the date the Company recognizes related
atau imbalan terminasi terkait. restructuring costs.
Bunga neto dihitung dengan menerapkan tingkat Net interest is calculated by applying the
diskonto yang digunakan terhadap liabilitas discount rate to the net defined benefit liability.
imbalan kerja. Perusahaan mengakui perubahan The Company recognizes the following changes
berikut pada kewajiban obligasi neto pada akun in the net defined benefit obligation under “Cost
“Beban Pokok Penghasilan”, “Beban Penjualan” of Revenues”, “Selling Expenses” and “General
dan “Beban Umum dan Administrasi” pada and Administrative Expenses” as appropriate in
laporan laba rugi dan penghasilan komprehensif the statement of profit or loss and other
lain: comprehensive income:
i. Biaya jasa terdiri atas biaya jasa kini, biaya i. Service costs comprising current service
jasa lalu, keuntungan atau kerugian atas costs, past-service costs, gains or losses on
penyelesaian (curtailment) tidak rutin, dan curtailments and non-routine settlements,
and
ii. Beban atau penghasilan bunga neto. ii. Net interest expense or income.
k. Instrumen Keuangan k. Financial Instruments
Instrumen keuangan adalah setiap kontrak yang A financial instrument is any contract that gives
memberikan aset keuangan bagi satu entitas rise to a financial asset of one entity and a
dan liabilitas keuangan atau ekuitas bagi entitas financial liability or equity instrument of another
lain. entity.
Aset Keuangan Financial Assets
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Pada pengakuan awal, Perusahaan mengukur At initial recognition, the Company measures a
aset keuangan pada nilai wajarnya ditambah financial asset at its fair value plus transaction
biaya transaksi, dalam hal aset keuangan tidak costs, in the case of a financial asset not at fair
diukur pada nilai wajar melalui laba rugi value through profit or loss (“FVTPL”). Trade
(“NWLR”). Piutang usaha yang tidak receivables that do not contain a significant
mengandung komponen pembiayaan yang financing component, for which the Company
signifikan, dimana Perusahaan telah has applied the practical expedient are
menerapkan cara praktis, yaitu diukur pada measured at the transaction price determined
harga transaksi yang ditentukan sesuai PSAK under PSAK No. 115, “Revenue from Contracts
No. 115, “Pendapatan dari Kontrak dengan with Customers”, as disclosed in Note 2i.
Pelanggan”, seperti diungkapkan pada
Catatan 2i.
Agar aset keuangan diklasifikasikan dan diukur In order for a financial asset to be classified and
pada biaya perolehan diamortisasi atau NWPKL, measured at amortized cost or FVOCI, it needs
aset keuangan harus menghasilkan arus kas to give rise to cash flows that are ‘solely
yang semata dari pembayaran pokok dan bunga payments of principal and interest (“SPPI”)’ on
(“SPPB”) dari jumlah pokok terutang. Penilaian the principal amount outstanding. This
ini disebut sebagai uji SPPB dan dilakukan pada assessment is referred to as the SPPI test and is
tingkat instrumen. performed at an instrument level.
20
Page 405
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Instrumen Keuangan (lanjutan) k. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Pengakuan dan Pengukuran Awal (lanjutan) Initial Recognition and Measurement (continued)
Model bisnis Perusahaan untuk mengelola aset The Company’s business model for managing
keuangan mengacu pada bagaimana mereka financial assets refers to how it manages its
mengelola aset keuangannya untuk financial assets in order to generate cash flows.
menghasilkan arus kas. Model bisnis The business model determines whether cash
menentukan apakah arus kas akan dihasilkan flows will result from collecting contractual cash
dari penerimaan arus kas kontraktual, penjualan flows, selling the financial assets, or both.
aset keuangan, atau keduanya.
Pengukuran Selanjutnya Subsequent Measurement
Untuk tujuan pengukuran selanjutnya, aset For purposes of subsequent measurement,
keuangan diklasifikasikan dalam empat kategori: financial assets are classified in four categories:
- Aset keuangan pada biaya perolehan - Financial assets at amortized cost (debt
diamortisasi (instrumen utang), instruments),
- Aset keuangan pada NWPKL dengan - Financial assets at FVOCI with recycling of
reklasifikasi ke keuntungan dan kerugian cumulative gains and losses (debt
kumulatif (instrumen utang), instruments),
- Aset keuangan pada NWPKL tanpa - Financial assets designated at FVOCI with
reklasifikasi ke keuntungan dan kerugian no recycling of cumulative gains and losses
kumulatif atas pelepasan (instrumen upon derecognition (equity instruments), and
ekuitas), dan
- NWLR. - FVTPL.
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial
tergantung kepada klasifikasi masing-masing assets depends on their classification as
aset keuangan seperti berikut ini: described below:
Aset Keuangan pada Biaya Perolehan Financial Assets at Amortized Cost (Debt
Diamortisasi (Instrumen Utang) Instruments)
Perusahaan mengukur aset keuangan pada The Company measures financial assets at
biaya perolehan diamortisasi jika kedua kondisi amortized cost if both of the following conditions
berikut terpenuhi: are met:
- Aset keuangan dimiliki dalam model bisnis - The financial asset is held within a business
dengan tujuan untuk memiliki aset keuangan model with the objective to hold financial
dalam rangka mendapatkan arus kas assets in order to collect contractual cash
kontraktual, dan flows, and
- Persyaratan kontraktual dari aset keuangan - The contractual terms of the financial asset
menghasilkan arus kas pada tanggal give rise on specified dates to cash flows that
tertentu yang merupakan SPPB dari jumlah are SPPI on the principal amount
pokok terutang. outstanding.
Aset keuangan yang diukur pada biaya Financial assets at amortized cost are
perolehan diamortisasi selanjutnya diukur subsequently measured using the EIR method
dengan menggunakan metode SBE dan menjadi and are subject to impairment. Gains and losses
subyek penurunan nilai. Keuntungan dan are recognized in profit or loss when the asset is
kerugian diakui dalam laba rugi pada saat aset derecognized, modified or impaired.
dihentikan pengakuannya, dimodifikasi atau
diturunkan nilainya.
21
Page 406
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Instrumen Keuangan (lanjutan) k. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Pengukuran Selanjutnya (lanjutan) Subsequent Measurement (continued)
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial assets
tergantung kepada klasifikasi masing-masing depends on their classification as described
aset keuangan seperti berikut ini: (lanjutan) below: (continued)
Aset Keuangan pada Biaya Perolehan Financial Assets at Amortized Cost (Debt
Diamortisasi (Instrumen Utang) (lanjutan) Instruments) (continued)
Aset keuangan Perusahaan yang diukur pada The Company’s financial assets at amortized
biaya perolehan diamortisasi termasuk kas dan cost include cash on hand and in banks, trade
bank, piutang usaha, piutang non-usaha dan receivables, non-trade receivables and security
uang jaminan. deposits.
Aset Keuangan pada NWPKL (Instrumen Financial Assets at FVOCI (Debt Instruments)
Utang)
Untuk instrumen utang yang diukur pada For debt instruments at FVOCI, interest income,
NWPKL, pendapatan bunga, revaluasi mata foreign exchange revaluation and impairment
uang asing dan kerugian penurunan nilai atau losses or reversals are recognized in the
pembalikan diakui dalam laporan laba rugi dan statement of profit or loss and computed in the
dihitung dengan cara yang sama seperti untuk same manner as for financial assets measured
aset keuangan yang diukur pada biaya at amortized cost. The remaining fair value
perolehan diamortisasi. Perubahan nilai wajar changes are recognized in OCI. Upon
yang tersisa diakui di PKL. Pada saat derecognition, the cumulative fair value change
penghentian pengakuan, perubahan nilai wajar recognized in OCI is recycled to profit or loss.
kumulatif yang diakui di PKL direklasifikasi ke The Company has no debt instruments
laba rugi. Perusahaan tidak memiliki instrumen measured at FVOCI.
utang yang diukur pada NWPKL.
Aset Keuangan pada NWPKL Tanpa Financial Assets Designated at FVOCI with
Reklasifikasi Keuntungan dan Kerugian No Recycling of Cumulative Gains and
Kumulatif Setelah Pelepasan (Instrumen Losses upon Derecognition (Equity
Ekuitas) Instruments)
Pada pengakuan awal, Perusahaan dapat Upon initial recognition, the Company can elect
memilih untuk menetapkan klasifikasi yang tak to classify irrevocably its investments in equity
terbatalkan atas investasi pada instrumen instruments at FVOCI when they meet the
ekuitas sebagai NWPKL jika memenuhi definisi definition of equity under PSAK No. 232,
ekuitas sesuai PSAK No. 232, “Instrumen “Financial instruments: Presentation” and are not
Keuangan: Penyajian” dan tidak dimiliki untuk held for trading. The classification is determined
diperdagangkan. Klasifikasi ditentukan atas on an instrument-by-instrument basis.
basis instrumen per instrumen.
Keuntungan dan kerugian atas aset keuangan ini Gains and losses on these financial assets are
tidak pernah direklasifikasi ke laba rugi, dan aset never recycled to profit or loss, and these
keuangan ini tidak menjadi subyek penurunan financial assets are not subject to impairment
nilai. Dividen diakui sebagai penghasilan lain- assessment. Dividends are recognized as other
lain dalam laba rugi pada saat hak atas income in the profit or loss when the right of
pembayaran telah ditetapkan. payment has been established.
22
Page 407
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Instrumen Keuangan (lanjutan) k. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Pengukuran Selanjutnya (lanjutan) Subsequent Measurement (continued)
Pengukuran selanjutnya dari aset keuangan The subsequent measurement of financial assets
tergantung kepada klasifikasi masing-masing depends on their classification as described
aset keuangan seperti berikut ini: (lanjutan) below: (continued)
Aset Keuangan pada NWPKL Tanpa Financial Assets Designated at FVOCI with
Reklasifikasi Keuntungan dan Kerugian No Recycling of Cumulative Gains and
Kumulatif Setelah Pelepasan (Instrumen Losses upon Derecognition (Equity
Ekuitas) (lanjutan) Instruments) (continued)
Perusahaan memilih untuk menetapkan The Company elected to classify irrevocably
klasifikasi yang tak terbatalkan atas investasi under this category its non-listed equity
pada instrumen ekuitas yang tidak terdaftar di investments presented under “Non-current
bursa disajikan sebagai “Aset Keuangan Tidak Financial Assets”.
Lancar”.
Aset Keuangan pada Nilai Wajar Melalui Laba Financial Assets at Fair Value Through Profit
Rugi (“NWLR”) or Loss (“FVTPL”)
Aset keuangan pada NWLR tercatat dalam Financial assets at FVTPL are carried in the
laporan posisi keuangan pada nilai wajar dengan statement of financial position at fair value with
perubahan neto nilai wajar yang diakui dalam net changes in fair value recognized in the
laporan laba rugi. statement of profit or loss.
Kategori ini termasuk instrumen derivatif dan This category includes derivative instruments
investasi ekuitas yang diperdagangkan di bursa and listed equity investments which the
efek yang mana oleh Perusahaan Company had not irrevocably elected to classify
diklasifikasikan secara tak terbatalkan pada at FVOCI. Dividends on listed equity investments
NWPKL. Dividen atas investasi ekuitas yang are recognized as other income in the statement
tercatat di bursa diakui sebagai pendapatan lain- of profit or loss when the right of payment has
lain dalam laporan laba rugi pada saat hak atas been established.
pembayaran telah ditetapkan.
Derivatif melekat dalam kontrak hibrida, dengan A derivative embedded in a hybrid contract, with
liabilitas keuangan atau kontrak derivatif non- a financial liability or non-financial host, is
keuangan, dipisahkan dari kontrak utamanya separated from the host and accounted for as a
dan dicatat sebagai derivatif terpisah jika: separate derivative if: the economic
karakteristik ekonomi dan risiko tidak berkaitan characteristics and risks are not closely related
erat dengan kontrak utamanya; derivatif terpisah to the host; a separate instrument with the same
dengan persyaratan yang sama dengan derivatif terms as the embedded derivative would meet
melekat akan memenuhi definisi derivatif; dan the definition of a derivative; and the hybrid
kontrak hibrida ini tidak diukur pada NWLR. contract is not measured at FVTPL. Embedded
Derivatif melekat diukur pada nilai wajar dengan derivatives are measured at fair value with
perubahan nilai wajar diakui dalam laba rugi. changes in fair value recognized in profit or loss.
Penilaian ulang hanya terjadi jika terdapat Reassessment only occurs if there is either a
perubahan baik dalam persyaratan kontrak yang change in the terms of the contract that
secara signifikan mengubah arus kas yang significantly modifies the cash flows that would
sebaliknya akan diperlukan, atau reklasifikasi otherwise be required or a reclassification of a
derivatif keuangan di luar dari kategori NWLR. financial asset out of the FVTPL category. The
Perusahaan memiliki derivatif keuangan yang Company has financial assets measured as
diukur pada NWLR dan dicatat sebagai piutang FVTPL and recorded as derivative receivables.
derivatif.
23
Page 408
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Instrumen Keuangan (lanjutan) k. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penghentian Pengakuan Derecognition
Aset keuangan (atau, sesuai dengan kondisinya, A financial asset (or, where applicable, a part of
bagian dari aset keuangan atau bagian dari a financial asset or part of a group of similar
kelompok aset keuangan serupa) terutama financial assets) is primarily derecognized (i.e.,
dihentikan pengakuannya (yaitu, dihapuskan removed from the Company’s statement of
dari laporan posisi keuangan Perusahaan) financial position) when:
ketika:
- Hak untuk menerima arus kas dari aset telah - The rights to receive cash flows from the
berakhir, atau asset have expired, or
- Perusahaan telah mengalihkan haknya - The Company has transferred its rights to
untuk menerima arus kas dari aset atau receive cash flows from the asset or has
menanggung kewajiban untuk membayar assumed an obligation to pay the received
arus kas yang diterima tersebut secara cash flows in full without material delay to a
penuh tanpa penundaan yang material third party under a “pass-through”
kepada pihak ketiga berdasarkan arrangement; and either (a) the Company
kesepakatan “pass-through”; dan salah satu has transferred substantially all the risks and
dari (a) Perusahaan telah mengalihkan rewards of the asset, or (b) the Company has
secara substansial seluruh risiko dan neither transferred nor retained substantially
manfaat atas aset, atau (b) Perusahaan all the risks and rewards of the asset, but has
tidak mengalihkan maupun tidak memiliki transferred control of the asset.
secara substansial atas seluruh risiko dan
manfaat atas aset, tetapi telah mengalihkan
kendali atas aset.
Ketika Perusahaan telah mengalihkan haknya When the Company has transferred its rights to
untuk menerima arus kas dari suatu aset atau receive cash flows from an asset or has entered
telah menandatangani kesepakatan “pass- into a pass-through arrangement, it evaluates if,
through”, Perusahaan mengevaluasi jika, dan and to what extent, it has retained the risks and
sejauh mana, Perusahaan masih rewards of ownership. When it has neither
mempertahankan risiko dan manfaat atas transferred nor retained substantially all of the
kepemilikan aset. Ketika Perusahaan tidak risks and rewards of the asset, nor transferred
mengalihkan maupun seluruh risiko dan manfaat control of the asset, the Company continues to
atas aset dipertahankan secara substansial, recognize the transferred asset to the extent of
maupun tidak mengalihkan kendali atas aset, its continuing involvement. In that case, the
Perusahaan tetap mengakui aset yang dialihkan Company also recognizes an associated liability.
sebesar keterlibatan berkelanjutannya. Dalam The transferred asset and the associated liability
kasus tersebut, Perusahaan juga mengakui are measured on a basis that reflects the rights
liabilitas terkait. Aset yang dialihkan dan liabilitas and obligations that the Company has retained.
terkait diukur dengan basis yang mencerminkan
hak dan kewajiban yang masih dipertahankan
oleh Perusahaan.
Keterlibatan berkelanjutan dalam bentuk Continuing involvement that takes the form of a
jaminan atas aset yang ditransfer, diukur pada guarantee over the transferred asset is
nilai yang lebih rendah antara jumlah tercatat measured at the lower of the original carrying
awal aset dan jumlah maksimum imbalan yang amount of the asset and the maximum amount of
dibutuhkan oleh Perusahaan untuk membayar consideration that the Company could be
kembali. required to repay.
24
Page 409
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Instrumen Keuangan (lanjutan) k. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
Penurunan Nilai Impairment
Perusahaan mengakui cadangan kerugian kredit The Company recognizes an allowance for
ekspektasian (“KKE”) untuk semua instrumen expected credit loss (“ECL”) for all debt
utang yang bukan diukur pada NWLR dan instruments not held at FVTPL and financial
kontrak jaminan keuangan. KKE ditentukan atas guarantee contracts. ECLs are based on the
perbedaan antara arus kas kontraktual menurut difference between the contractual cash flows
kontrak dan semua arus kas yang diharapkan due in accordance with the contract and all the
akan diterima oleh Perusahaan, yang cash flows that the Company expects to receive,
didiskontokan dengan perkiraan SBE orisinal. discounted at an approximation of the original
Arus kas yang diharapkan mencakup setiap arus EIR. The expected cash flows include any cash
kas dari penjualan agunan yang dimiliki atau flows from the sale of collateral held or other
perbaikan kredit lainnya yang merupakan bagian credit enhancements that are integral to the
yang tidak terpisahkan dalam ketentuan kontrak. contractual terms.
KKE diakui dalam dua tahap. Bila belum ECLs are recognized in two stages. When there
terdapat peningkatan risiko kredit signifikan have not been significant increases in credit risks
sejak pengakuan awal, KKE diakui untuk since initial recognition, ECLs are provided for
kerugian kredit yang dihasilkan dari peristiwa credit losses that result from default events that
gagal bayar yang mungkin terjadi dalam jangka are possible within the next 12-months (a 12-
waktu 12 bulan ke depan (KKE 12 bulan). month ECL). But, when there have been
Namun, bila telah terdapat peningkatan significant increases in credit risks since initial
signifikan risiko kredit sejak pengakuan awal, recognition, a loss allowance is recognized for
penyisihan kerugian diakui untuk kerugian kredit credit losses expected over the remaining life of
yang diperkirakan selama sisa umur aset, tanpa the asset, irrespective of timing of the default (a
mempertimbangkan waktu gagal bayar (KKE lifetime ECL).
sepanjang umurnya).
Karena piutang usaha tidak memiliki komponen Because its trade receivables do not contain
pembiayaan signifikan, Perusahaan significant financing component, the Company
menerapkan pendekatan yang disederhanakan applies a simplified approach in calculating ECL.
dalam perhitungan KKE. Oleh karena itu, Therefore, the Company does not track changes
Perusahaan tidak menelusuri perubahan dalam in credit risk, but instead recognizes a loss
risiko kredit, namun justru mengakui penyisihan allowance based on lifetime ECL at each
kerugian berdasarkan KKE sepanjang umurnya reporting date. The Company established a
pada setiap tanggal pelaporan. Perusahaan provision matrix that is based on its historical
membentuk matriks provisi berdasarkan credit loss experience, adjusted for forward-
pengalaman kerugian kredit masa lampau, looking factors specific to the customers and the
disesuaikan dengan perkiraan masa depan economic environment.
(forward-looking) atas faktor yang spesifik untuk
pelanggan dan lingkungan ekonomi.
Liabilitas Keuangan Financial Liabilities
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Liabilitas keuangan diklasifikasikan, pada Financial liabilities are classified, at initial
pengakuan awal, sebagai liabilitas keuangan recognition, as financial liabilities at FVTPL,
yang diukur pada NWLR, utang dan pinjaman loans and borrowings as appropriate or financial
ditetapkan sesuai dengan kondisinya atau liabilities as amortized cost.
liabilitas keuangan pada biaya perolehan
diamortisasi.
25
Page 410
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Instrumen Keuangan (lanjutan) k. Financial Instruments (continued)
Liabilitas Keuangan (lanjutan) Financial Liabilities (continued)
Pengakuan dan Pengukuran Awal (lanjutan) Initial Recognition and Measurement (continued)
Semua liabilitas keuangan diakui pada nilai wajar All financial liabilities are recognized initially at
saat pengakuan awal dan, dalam hal liabilitas fair value and, in the case of loans and
keuangan diklasifikasi sebagai utang dan borrowings and payables, net of directly
pinjaman, diakui pada nilai wajar setelah attributable transaction costs.
dikurangi biaya transaksi yang dapat
diatribusikan secara langsung.
Perusahaan menetapkan liabilitas keuangannya The Company designates its financial liabilities
sebagai utang dan pinjaman, seperti utang bank as loans and borrowings, such as short-term
jangka pendek, utang usaha, utang non-usaha, bank loans, trade payables, non-trade payables,
beban akrual dan liabilitas imbalan kerja jangka accrued expenses and short-term employee
pendek. Perusahaan tidak memiliki liabilitas benefits liability. The Company has no financial
keuangan yang diukur pada NWLR. liabilities measured at FVTPL.
Pengukuran Selanjutnya Subsequent Measurement
Pengukuran selanjutnya dari liabilitas keuangan The subsequent measurement of financial
ditentukan oleh klasifikasinya sebagai berikut: liabilities depends on their classification as
described below:
Liabilitas Keuangan pada Biaya Perolehan Financial Liabilities at Amortized Cost (Loans
Diamortisasi (Utang dan Pinjaman) and Borrowings)
i. Utang dan Pinjaman Jangka Panjang yang i. Long-term Interest-bearing Loans and
Dikenakan Bunga Borrowings
Setelah pengakuan awal, utang dan Subsequent to initial recognition, long-term
pinjaman jangka panjang yang berbunga interest-bearing loans and borrowings are
diukur pada biaya perolehan yang measured at amortized acquisition costs
diamortisasi dengan menggunakan metode using EIR method. At the reporting dates,
SBE. Pada tanggal pelaporan, biaya bunga accrued interest is recorded separately from
yang masih harus dibayar dicatat secara the associated borrowings within the current
terpisah dari pokok pinjaman terkait, dalam liabilities section. Gains and losses are
bagian liabilitas jangka pendek. Keuntungan recognized in the profit or loss when the
dan kerugian diakui pada laba rugi ketika liabilities are derecognized as well as
liabilitas dihentikan pengakuannya maupun through the EIR amortization process.
melalui proses amortisasi menggunakan
metode SBE.
Biaya amortisasi dihitung dengan Amortized cost is calculated by taking into
mempertimbangkan setiap diskonto atau account any discount or premium on
premium atas akusisi dan komisi atau biaya acquisition and fee or costs that are an
yang merupakan bagian tidak terpisahkan integral part of the EIR. The EIR amortization
dari SBE. Amortisasi SBE dicatat sebagai is included in finance costs in the profit or
beban keuangan pada laba rugi. loss.
ii. Utang dan Akrual ii. Payables and Accruals
Liabilitas untuk utang bank jangka pendek, Liabilities for short-term bank loans, current
utang usaha dan utang non-usaha jangka trade payables and non-trade payables,
pendek, beban akrual dan liabilitas imbalan accrued expenses and short-term employee
kerja jangka pendek dinyatakan sebesar benefits liability are stated at carrying
jumlah tercatat (jumlah nosional), yang amounts (notional amounts), which
kurang lebih sebesar nilai wajarnya. approximate their fair values.
26
Page 411
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
k. Instrumen Keuangan (lanjutan) k. Financial Instruments (continued)
Liabilitas Keuangan (lanjutan) Financial Liabilities (continued)
Penghentian Pengakuan Derecognition
Suatu liabilitas keuangan dihentikan A financial liability is derecognized when the
pengakuannya pada saat kewajiban yang obligation under the contract is discharged or
ditetapkan dalam kontrak berakhir atau cancelled or expired.
dibatalkan atau kedaluwarsa.
Ketika sebuah liabilitas keuangan ditukar dengan When an existing financial liability is replaced by
liabilitas keuangan lain dari pemberi pinjaman another from the same lender on substantially
yang sama atas persyaratan yang secara different terms, or the terms of an existing liability
substansial berbeda, atau bila persyaratan dari are substantially modified, such an exchange or
liabilitas keuangan tersebut secara substansial modification is treated as derecognition of the
dimodifikasi, pertukaran atau modifikasi original liability and recognition of a new liability,
persyaratan tersebut dicatat sebagai and the difference in the respective carrying
penghentian pengakuan liabilitas keuangan amounts is recognized in the profit or loss.
orisinal dan pengakuan liabilitas keuangan baru,
dan selisih antara nilai tercatat masing-masing
liabilitas keuangan tersebut diakui pada laba rugi.
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
disalinghapuskan dan nilai netonya disajikan offset, and the net amount reported in the
dalam laporan posisi keuangan jika, dan hanya statement of financial position if, and only if, there
jika, terdapat hak secara hukum untuk melakukan is a currently enforceable legal right to offset the
saling hapus atas jumlah tercatat dari aset recognized amounts and there is an intention to
keuangan dan liabilitas keuangan tersebut dan settle on a net basis, or to realize the assets and
terdapat intensi untuk menyelesaikan secara settle the liabilities simultaneously.
neto, atau untuk merealisasikan aset dan
menyelesaikan liabilitas secara bersamaan.
l. Instrumen Keuangan Derivatif l. Derivative Financial Instruments
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Perusahaan menggunakan instrumen keuangan The Company uses derivative financial
derivatif, seperti kontrak mata uang forward untuk instruments, such as forward currency contracts,
melindungi risiko mata uang asing. Instrumen to hedge its foreign currency risks. Such
keuangan derivatif tersebut pada awalnya diakui derivative financial instruments are initially
pada nilai wajar pada saat kontrak derivatif recognized at fair value on the date on which a
ditandatangani dan kemudian dinilai kembali derivative contract is entered into and are
pada nilai wajar. Derivatif dicatat sebagai aset subsequently re-measured at fair value.
keuangan ketika nilai wajarnya positif dan Derivatives are carried as financial assets when
sebagai liabilitas keuangan ketika nilai wajarnya the fair value is positive and as financial liabilities
negatif. when the fair value is negative.
27
Page 412
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Instrumen Keuangan Derivatif (lanjutan) l. Derivative Financial Instruments (continued)
Pengakuan dan Pengukuran Awal (lanjutan) Initial Recognition and Measurement (continued)
Untuk tujuan akuntansi lindung nilai, lindung nilai For the purpose of hedge accounting, hedges
diklasifikasikan sebagai: are classified as:
Lindung nilai nilai wajar ketika melakukan Fair value hedges when hedging the
lindung nilai atas eksposur terhadap exposure to changes in the fair value of a
perubahan nilai wajar aset atau liabilitas yang recognized asset or liability or an
diakui atau komitmen pasti yang tidak diakui. unrecognized firm commitment.
Lindung nilai arus kas ketika melakukan Cash flow hedges when hedging the
lindung nilai atas eksposur terhadap exposure to variability in cash flows that is
variabilitas dalam arus kas yang dapat either attributable to a particular risk
diatribusikan pada risiko tertentu yang terkait associated with a recognized asset or liability
dengan aset atau liabilitas yang diakui atau or a highly probable forecast transaction or
prakiraan transaksi yang kemungkinan besar the foreign currency risk in an unrecognized
terjadi atau risiko mata uang asing dalam firm commitment.
komitmen pasti yang tidak diakui.
Lindung nilai investasi neto kegiatan usaha Hedges of a net investment in a foreign
luar negeri. operation.
Pada saat insepsi hubungan lindung nilai, At the inception of a hedge relationship, the
Perusahaan secara formal menetapkan dan Company formally designates and documents
mendokumentasikan hubungan lindung nilai the hedge relationship to which it wishes to apply
yang mana ingin diterapkan akuntansi lindung hedge accounting and the risk management
nilai dan tujuan serta strategi manajemen risiko objective and strategy for undertaking the hedge.
untuk melakukan lindung nilai.
Dokumentasi mencakup identifikasi instrumen The documentation includes identification of the
lindung nilai, item lindung nilai, sifat risiko yang hedging instrument, the hedged item, the nature
dilindung nilai dan bagaimana Perusahaan akan of the risk being hedged and how the Company
menilai apakah hubungan lindung nilai memenuhi will assess whether the hedging relationship
persyaratan efektivitas lindung nilai (termasuk meets the hedge effectiveness requirements
analisis sumber ketidakefektifan lindung nilai dan (including the analysis of sources of hedge
bagaimana rasio lindung nilai ditentukan). ineffectiveness and how the hedge ratio is
Hubungan lindung nilai memenuhi syarat untuk determined). A hedging relationship qualifies for
akuntansi lindung nilai jika memenuhi semua hedge accounting if it meets all of the following
persyaratan efektivitas berikut: effectiveness requirements:
Ada 'hubungan ekonomik' antara item There is ‘an economic relationship’ between
lindung nilai dan instrumen lindung nilai. the hedged item and the hedging instrument.
Pengaruh risiko kredit tidak 'mendominasi The effect of credit risk does not ‘dominate
perubahan nilai' yang dihasilkan dari the value changes’ that result from that
hubungan ekonomik tersebut. economic relationship.
Rasio lindung nilai dari hubungan lindung The hedge ratio of the hedging relationship
nilai adalah rasio yang sama yang dihasilkan is the same as that resulting from the
dari kuantitas item lindung nilaian yang aktual quantity of the hedged item that the
digunakan oleh Perusahaan melindungi nilai Company actually hedges and the quantity
sejumlah kuantitas instrumen lindung nilaian of the hedging instrument that the Company
yang secara aktual digunakan oleh actually uses to hedge that quantity of
Perusahaan untuk melindungi sejumlah hedged item.
kuantitas item lindung nilaian.
28
Page 413
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Instrumen Keuangan Derivatif (lanjutan) l. Derivative Financial Instruments (continued)
Pengakuan dan Pengukuran Awal (lanjutan) Initial Recognition and Measurement (continued)
Lindung nilai yang memenuhi semua kriteria Hedges that meet all the qualifying criteria for
kualifikasian untuk akuntansi lindung nilai yang hedge accounting are accounted for, as
dicatat, seperti yang dijelaskan di bawah ini: described below:
Lindung Nilai atas Nilai Wajar Fair Value Hedges
Perubahan nilai wajar instrumen lindung nilai The change in the fair value of a hedging
diakui dalam laporan laba rugi sebagai beban instrument is recognized in the statement of
lain-lain. Perubahan nilai wajar item lindung profit or loss as other expense. The change in
nilaian yang disebabkan oleh risiko yang lindung the fair value of the hedged item attributable to
nilai dicatat sebagai bagian dari jumlah tercatat the risk hedged is recorded as part of the
item lindung nilaian dan juga diakui dalam carrying value of the hedged item and is also
laporan laba rugi sebagai beban lain-lain. recognized in the statement of profit or loss as
other expense.
Untuk lindung nilai atas nilai wajar terkait dengan For fair value hedges relating to items carried at
item yang dicatat pada biaya perolehan amortized cost, any adjustment to carrying value
diamortisasi, setiap penyesuaian jumlah tercatat is amortized through profit or loss over the
diamortisasi melalui laba rugi selama sisa jangka remaining term of the hedge using the EIR
waktu lindung nilai dengan menggunakan method.
metode SBE.
Amortisasi SBE dapat dimulai segera setelah The EIR amortization may begin as soon as an
penyesuaian terjadi dan tidak lebih dari saat item adjustment exists and no later than when the
lindung nilaian tidak lagi disesuaikan dengan hedged item ceases to be adjusted for changes
perubahan nilai wajarnya yang dapat diatribusi in its fair value attributable to the risk being
untuk risiko yang dilindungi nilai. hedged.
Jika item lindung nilaian dihentikan If the hedged item is derecognized, the
pengakuannya, nilai wajar yang belum unamortized fair value is recognized immediately
diamortisasi langsung segera diakui dalam laba in profit or loss.
rugi.
Ketika komitmen pasti yang belum diakui When an unrecognized firm commitment is
ditetapkan sebagai item lindung nilaian, designated as a hedged item, the subsequent
perubahan kumulatif selanjutnya dari nilai wajar cumulative change in the fair value of the firm
komitmen pasti yang diatribusikan pada risiko commitment attributable to the hedged risk is
yang dilindungi nilai tersebut diakui sebagai aset recognized as an asset or liability with a
atau liabilitas dengan keuntungan atau kerugian corresponding gain or loss recognized in profit or
terkait yang diakui dalam laba rugi. loss.
m. Transaksi dan Saldo dalam Mata Uang Asing m. Foreign Currency Transactions and Balances
Perusahaan mempertimbangkan indikator The Company considers the primary indicators
utama dan indikator lainnya dalam menentukan and other indicators in determining its functional
mata uang fungsionalnya, jika ada indikator yang currency, if indicators are mixed and the
tercampur dan mata uang fungsional tidak jelas, functional currency is not obvious, management
manajemen menggunakan penilaian untuk uses its judgment to determine the functional
menentukan mata uang fungsional yang paling currency that most faithfully represents the
tepat menggambarkan pengaruh ekonomi dari economic effects of the underlying transactions,
transaksi, kejadian dan kondisi yang events and conditions.
mendasarinya.
29
Page 414
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
m. Transaksi dan Saldo dalam Mata Uang Asing m. Foreign Currency Transactions and Balances
(lanjutan) (continued)
Laporan keuangan disajikan dalam Dolar AS, The financial statements are presented in US
yang merupakan mata uang fungsional Dollar, which is the Company’s functional
Perusahaan. Transaksi dalam mata uang selain currency. Transactions in currencies other than
Dolar AS dicatat ke dalam Dolar AS berdasarkan US Dollar are recorded in US Dollar amounts at
nilai tukar yang berlaku pada saat transaksi the prevailing exchange rate at the time the
dilakukan. Pada tanggal laporan posisi transactions are conducted. At statement of
keuangan, aset dan liabilitas moneter dalam financial position date, monetary assets and
mata uang selain Dolar AS disesuaikan ke dalam liabilities denominated in currencies other than
mata uang Dolar AS berdasarkan kurs tengah US Dollar are adjusted to US Dollar based on
transaksi Bank Indonesia yang berlaku pada Bank Indonesia’s middle rate of transactions
tanggal tersebut. Laba atau rugi kurs yang applicable on that date. The resulting gains or
terjadi, dikreditkan atau dibebankan pada losses are credited or charged to operations of
operasi tahun berjalan. the current year.
Pada tanggal 31 Maret 2026 dan 2025, kurs As of March 31, 2026 and 2025, the rates of
terhadap Dolar AS yang digunakan, dihitung exchange to US Dollar used, computed by taking
berdasarkan rata-rata kurs tukar transaksi yang the average of the transaction exchange rate by
diterbitkan oleh Bank Indonesia sebagai berikut: Bank Indonesia, are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
1 Dolar Singapura (SGD) 0,7757362 0,7479160 1 Singapore Dollar (SGD)
1 Yen Jepang (¥JP) 0,0062586 0,0066492 1 Japanese Yen (JP¥)
10.000 Rupiah (Rp) 0,5884776 0,6028454 10,000 Rupiah (Rp)
1 Dolar Australia (AUD) 0,6851006 0,6318507 1 Australian Dollar (AUD)
n. Perpajakan n. Taxation
Pajak Final Final Tax
Sesuai peraturan perpajakan di Indonesia, pajak In accordance with the tax regulation in
final dikenakan atas nilai bruto transaksi, dan Indonesia, final tax is applied to the gross value
tetap dikenakan walaupun atas transaksi of transactions, even when the parties carrying
tersebut pelaku transaksi mengalami kerugian. the transaction recognizing losses.
Pajak final tersebut tidak termasuk dalam Final tax is scope out from PSAK No. 212,
lingkup yang diatur oleh PSAK No. 212, “Pajak “Income Taxes”.
Penghasilan”.
Pajak Penghasilan Kini Current Income Tax
Aset dan liabilitas pajak kini untuk periode Current income tax assets and liabilities for the
berjalan diukur sebesar jumlah yang diharapkan current period are measured at the amount
dapat direstitusi dari atau dibayarkan kepada expected to be recovered from or paid to the
otoritas perpajakan. Tarif pajak dan peraturan taxation authority. The tax rates and tax laws
pajak yang digunakan untuk menghitung jumlah used to compute the amount are those that have
tersebut adalah yang telah berlaku atau secara been enacted or substantively enacted as at the
substantif telah berlaku pada tanggal pelaporan reporting date in the countries where the
di negara tempat Perusahaan beroperasi dan Company operates and generates taxable
menghasilkan pendapatan kena pajak. income.
30
Page 415
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Perpajakan (lanjutan) n. Taxation (continued)
Pajak Penghasilan Kini (lanjutan) Current Income Tax (continued)
Bunga dan denda disajikan sebagai bagian dari Interests and penalties are presented as part of
penghasilan atau beban operasi lain karena other operating income or expenses since they
tidak dianggap sebagai bagian dari beban pajak are not considered as part of the income tax
penghasilan. expense.
Pajak penghasilan kini terkait dengan pos-pos Current income tax relating to items recognized
yang diakui secara langsung di ekuitas diakui directly in equity is recognized in equity and not
dalam ekuitas dan bukan dalam laporan laba in the statement of profit or loss. Management
rugi. Manajemen secara berkala mengevaluasi periodically evaluates positions taken in the tax
posisi yang diambil dalam Surat Pemberitahuan returns with respect to situations in which
Tahunan (“SPT”) sehubungan dengan situasi di applicable tax regulations are subject to
mana peraturan perpajakan yang berlaku tunduk interpretation and establishes provisions where
pada interpretasi dan menetapkan ketentuan appropriate.
yang sesuai.
Sebagai tanggapan terhadap penerapan In response to the implementation of the
kerangka Pilar Dua Organisasi untuk Kerja Organization for Economic Co-operation and
Sama dan Pembangunan Ekonomi Development (“OECD”) Pillar Two framework, on
(Organization for Economic Co-operation and December 31, 2024, Indonesian Government
Development atau "OECD"), pada tanggal implemented Pillar Two framework through
31 Desember 2024, Pemerintah Indonesia Ministry of Finance Regulation
menerapkan kerangka Pilar Dua melalui No. 136/2024 (PMK 136/2024). The Pillar Two
Peraturan Menteri Keuangan No. 136/2024 model rules as implemented under
(PMK 136/2024). Aturan model Pilar Dua PMK 136/2024 will take effect for fiscal years
sebagaimana diterapkan dalam PMK 136/2024 beginning on or after January 1, 2025. For the
akan berlaku untuk tahun fiskal yang dimulai year ended March 31, 2026, the Company has
pada atau setelah tanggal 1 Januari 2025. Untuk applied amendments to PSAK No. 212, “Income
tahun yang berakhir pada tanggal Taxes”, which provide mandatory temporary
31 Maret 2026, Perusahaan telah menerapkan exception from recognizing or disclosing
amandemen PSAK No. 212, “Pajak deferred taxes related to Pillar Two. PMK
Penghasilan”, yang memberikan pengecualian 136/2024 applies new taxing mechanisms under
wajib sementara dari pengakuan atau which a Multinational Enterprises (“MNE”) should
pengungkapan pajak tangguhan terkait Pilar pay a top-up tax in a jurisdiction whenever their
Dua. PMK 136/2024 menerapkan mekanisme efective tax rate, determined on a jurisdictional
perpajakan baru yang mensyaratkan basis under the Pillar 2, is below a 15% minimum
Perusahaan Multinasional ("PMN") untuk rate.
membayar pajak tambahan pada yurisdiksi
tertentu ketika tarif pajak efektif yang ditentukan
per yurisdiksi menurut Pilar 2 lebih rendah dari
tarif minimum 15%.
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui dengan menggunakan Deferred tax is provided using the liability method
metode liabilitas atas perbedaan temporer pada on temporary differences at the reporting date
tanggal pelaporan antara dasar pengenaan between the tax bases of assets and liabilities
pajak dari aset dan liabilitas dan jumlah and their carrying amounts for financial reporting
tercatatnya untuk tujuan pelaporan keuangan purposes at the reporting date.
pada tanggal pelaporan.
31
Page 416
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Perpajakan (lanjutan) n. Taxation (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Liabilitas pajak tangguhan diakui untuk semua Deferred tax liabilities are recognized for all
perbedaan temporer yang kena pajak, kecuali: taxable temporary differences, except:
i) liabilitas pajak tangguhan yang terjadi dari i) where the deferred tax liability arises from the
pengakuan awal goodwill atau dari aset atau initial recognition of goodwill or of an asset or
liabilitas dari transaksi yang bukan transaksi liability in a transaction that is not a business
kombinasi bisnis, dan pada waktu transaksi combination and, at the time of the
tidak memengaruhi laba akuntansi dan laba transaction affects neither the accounting
kena pajak/rugi pajak; profit nor taxable profit or loss;
ii) dari perbedaan temporer kena pajak atas ii) in respect of taxable temporary differences
investasi pada entitas anak, yang saat associated with investments in subsidiaries,
pembalikannya dapat dikendalikan dan when the timing of the reversal of the
besar kemungkinannya bahwa beda temporary differences can be controlled and
temporer itu tidak akan dibalik dalam waktu it is probable that the temporary differences
dekat. will not reverse in the foreseeable future.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan deductible temporary differences and carry
dan akumulasi rugi pajak belum dikompensasi, forward of unused tax losses, to the extent that it
bila kemungkinan besar laba kena pajak akan is probable that taxable profits will be available
tersedia sehingga perbedaan temporer dapat against which deductible temporary differences,
dikurangkan tersebut, dan rugi pajak belum and the carry forward of unused tax losses can
dikompensasi dapat dimanfaatkan, kecuali: be utilized, except:
i) jika aset pajak tangguhan timbul dari i) where the deferred tax asset relating to the
pengakuan awal aset atau liabilitas dalam deductible temporary difference arises from
transaksi yang bukan transaksi kombinasi the initial recognition of an asset or liability in
bisnis, dan pada waktu transaksi tidak a transaction that is not a business
memengaruhi laba akuntansi maupun laba combination and, at the time of the
kena pajak/rugi pajak; atau transaction affects neither the accounting
profit nor taxable profit or loss; or
ii) dari perbedaan temporer yang dapat ii) in respect of deductible temporary
dikurangkan atas investasi pada entitas differences associated with investments in
anak, aset pajak tangguhan hanya diakui subsidiaries, deferred tax assets are
bila besar kemungkinannya bahwa beda recognized only to the extent that it is
temporer itu tidak akan dibalik dalam waktu probable that the temporary differences will
dekat dan laba kena pajak dapat reverse in the foreseeable future and taxable
dikompensasi dengan beda temporer profit will be available against which the
tersebut. temporary differences can be utilized.
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of a deferred tax asset is
pada setiap tanggal pelaporan dan diturunkan reviewed at each reporting date and reduced to
apabila laba kena pajak mungkin tidak memadai the extent that it is no longer probable that
untuk mengkompensasi sebagian atau semua sufficient taxable profit will be available to allow
manfaat aset pajak tangguhan. Aset pajak all or part of the benefit of that deferred tax asset
tangguhan yang tidak diakui ditinjau ulang pada to be utilized. Unrecognized deferred tax assets
setiap tanggal pelaporan dan akan diakui are reassessed at each reporting date and are
apabila besar kemungkinan bahwa laba kena recognized to the extent that it has become
pajak pada masa yang akan datang akan probable that future taxable profit will allow the
tersedia untuk pemulihannya. deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply to the
diharapkan akan berlaku pada tahun saat aset year when the asset is realized or the liability is
dipulihkan atau liabilitas diselesaikan settled, based on tax rates and tax laws that have
berdasarkan tarif pajak dan peraturan pajak been enacted or substantively enacted as at the
yang berlaku atau yang secara substantif telah reporting date.
berlaku pada tanggal pelaporan.
32
Page 417
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Perpajakan (lanjutan) n. Taxation (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Pajak tangguhan terkait dengan pos-pos yang Deferred tax relating to items recognized outside
diakui di luar laba rugi diakui di luar laba rugi. profit or loss is recognized outside profit or loss.
Item pajak tangguhan diakui sesuai dengan Deferred tax items are recognized in correlation
transaksi yang mendasarinya baik di PKL to the underlying transaction either in OCI or
maupun secara langsung di ekuitas. directly in equity.
Manfaat pajak yang diperoleh sebagai bagian Tax benefits acquired as part of a business
dari kombinasi bisnis, tetapi tidak memenuhi combination, but not satisfying the criteria for
kriteria untuk pengakuan terpisah pada tanggal separate recognition at that date, are recognised
tersebut, diakui selanjutnya jika informasi baru subsequently if new information about facts and
tentang fakta dan keadaan berubah. circumstances change. The adjustment is either
Penyesuaian tersebut diperlakukan sebagai treated as a reduction in goodwill (as long as it
pengurangan goodwill (selama tidak melebihi does not exceed goodwill) if it was incurred
goodwill) jika terjadi selama periode pengukuran during the measurement period or recognized in
atau diakui dalam laba rugi. profit or loss.
Perusahaan melakukan saling hapus aset pajak The Company offsets deferred tax assets and
tangguhan dan liabilitas pajak tangguhan jika, deferred tax liabilities if, and only, if it has a
dan hanya jika, memiliki hak yang berkekuatan legally enforceable right to set off current tax
hukum untuk saling hapus aset pajak kini dan assets and current tax liabilities and the deferred
liabilitas pajak kini dan aset pajak tangguhan dan tax assets and deferred tax liabilities relate to
liabilitas pajak tangguhan terkait dengan pajak income taxes levied by the same taxation
penghasilan yang dikenakan oleh otoritas authority on either the same taxable entity or
perpajakan yang sama baik atas entitas kena different taxable entities which intend either to
pajak yang sama atau entitas kena pajak yang settle current tax liabilities and assets on a net
berbeda yang bermaksud untuk menyelesaikan basis, or to realize the assets and settle the
liabilitas dan aset pajak kini secara neto, atau liabilities simultaneously, in each future period in
untuk merealisasikan aset dan menyelesaikan which significant amounts of deferred tax
liabilitas secara bersamaan, pada setiap periode liabilities or assets are expected to be settled or
masa depan di mana jumlah liabilitas atau aset recovered.
pajak tangguhan yang signifikan diharapkan
untuk diselesaikan atau dipulihkan.
Pajak Pertambahan Nilai (“PPN”) Value Added Tax (“VAT”)
Pendapatan, beban-beban dan aset-aset diakui Revenue, expenses and assets are recognized
neto atas jumlah PPN kecuali: net of the amount of VAT except:
- PPN yang muncul dari pembelian aset atau - VAT incurred on a purchase of assets or
jasa yang tidak dapat dikreditkan, yang services is not recoverable, in which case
dalam hal ini PPN diakui sebagai bagian dari the VAT is recognized as part of the cost of
biaya perolehan aset atau sebagai bagian acquisition of the asset or as part of the
dari item beban-beban yang terkait; dan expense item as applicable; and
- piutang dan utang yang disajikan termasuk - receivables and payables are stated with the
dengan jumlah PPN. amount of VAT included.
Jumlah PPN neto yang terpulihkan dari, atau The net amount of VAT recoverable from, or
terutang kepada, kantor pajak termasuk sebagai payable to, the taxation authorities is included as
bagian dari piutang atau utang pada laporan part of receivables or payables in the statement
posisi keuangan. of financial position.
33
Page 418
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Laba per Saham Dasar o. Basic Earnings per Share
Laba per saham dasar dihitung dengan Basic earnings per share is computed by dividing
membagi laba tahun berjalan dengan jumlah the profit for the year with the weighted-average
rata-rata tertimbang saham yang beredar pada number of the shares outstanding during the year.
tahun yang bersangkutan. Jumlah rata-rata The weighted-average number of shares
tertimbang saham yang beredar untuk tahun outstanding for the years ended
yang berakhir pada tanggal-tanggal 31 Maret March 31, 2026 and 2025 is 840,000,000 shares.
2026 dan 2025 sejumlah 840.000.000 saham.
Perusahaan tidak mempunyai efek berpotensi As of March 31, 2026 and 2025, the Company has
saham biasa yang bersifat dilutif pada tanggal no outstanding potential dilutive ordinary shares.
31 Maret 2026 dan 2025, dan oleh karenanya, Accordingly, no diluted earnings per share is
laba per saham dilusian tidak dihitung dan calculated and presented in the statement of profit
disajikan pada laporan laba rugi dan or loss and other comprehensive income.
penghasilan komprehensif lain.
p. Informasi Segmen p. Segment Information
Untuk tujuan manajemen, Perusahaan dibagi For management purposes, the Company is
menjadi dua segmen operasi berdasarkan organized into two operating segments based on
usaha dan geografis yang dikelola secara their business and geographical location which
independen oleh masing-masing pengelola are independently managed by the respective
segmen yang bertanggung jawab atas kinerja segment managers responsible for the
dari masing-masing segmen. Para pengelola performance of the respective segments under
segmen melaporkan secara langsung kepada their charge. The segment managers report
manajemen Perusahaan yang secara teratur directly to the management who regularly review
mengkaji laba segmen sebagai dasar untuk the segment results in order to allocate resources
mengalokasikan sumber daya ke masing- to the segments and to assess the segment
masing segmen dan untuk menilai kinerja performance.
segmen.
Pengungkapan tambahan pada masing-masing Additional disclosures on each of these segments
segmen terdapat dalam Catatan 34, termasuk are shown in Note 34, including the factors used
faktor yang digunakan untuk mengidentifikasi to identify the reportable segments and the
segmen yang dilaporkan dan dasar pengukuran measurement basis of segment information.
informasi segmen.
q. Provisi q. Provision
Provisi diakui jika Perusahaan memiliki Provisions are recognized when the Company
kewajiban kini (baik bersifat hukum maupun has a present obligation (legal or constructive)
bersifat konstruktif) jika, sebagai akibat peristiwa where, as a result of a past event, it is probable
masa lalu, besar kemungkinan penyelesaian that an outflow of resources embodying economic
kewajiban tersebut mengakibatkan arus keluar benefits will be required to settle the obligation
sumber daya mengandung manfaat ekonomi and a reliable estimate can be made of the
dan total kewajiban dapat diestimasi secara amount of the obligation.
andal.
Provisi ditelaah pada setiap akhir periode Provisions are reviewed at the end of each
pelaporan dan disesuaikan untuk reporting period and adjusted to reflect the
mencerminkan estimasi terbaik yang paling kini. current best estimate. If it is no longer probable
Jika arus keluar sumber daya untuk that an outflow of resources embodying economic
menyelesaikan kewajiban kemungkinan besar benefits will be required to settle the obligation,
tidak terjadi, maka provisi dibatalkan. the provision is reversed.
34
Page 419
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Peristiwa setelah Periode Pelaporan r. Events after the Reporting Period
Peristiwa setelah akhir periode/tahun yang Post period/year-end events that provide
memberikan tambahan informasi mengenai additional information about the Company’s
posisi keuangan Perusahaan pada tanggal financial position at the reporting date (adjusting
pelaporan (peristiwa penyesuai), jika ada, events), if any, are reflected in the financial
dicerminkan dalam laporan keuangan. Peristiwa statements. Post period/year-end events that are
setelah akhir periode/tahun yang bukan not adjusting events are disclosed in the notes to
peristiwa penyesuai diungkapkan dalam catatan the financial statements when material.
atas laporan keuangan jika material.
s. Standar Akuntansi yang telah Diterbitkan s. Accounting Standards Issued but not yet
namun Belum Berlaku Efektif Effective
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued
tanggal penerbitan laporan keuangan up to the date of issuance of the Company’s
Perusahaan namun belum berlaku efektif financial statements, but not yet effective are
diungkapkan berikut ini. Manajemen bermaksud disclosed below. The management intends to
untuk menerapkan standar-standar tersebut adopt these standards that are considered
yang dipertimbangkan relevan terhadap relevant to the Company when they become
Perusahaan pada saat efektif, dan dampaknya effective, and the impact to the financial position
terhadap posisi dan kinerja keuangan and performance of the Company is still being
Perusahaan masih diestimasi pada tanggal estimated as of June 30, 2026:
30 Juni 2026:
Mulai efektif pada atau setelah tanggal Effective beginning on or after
1 Januari 2026 January 1, 2026
Amendemen PSAK No. 109 dan PSAK No. 107, Amendments to PSAK No. 109 and PSAK
“Klasifikasi dan Pengukuran Instrumen No. 107, “Classification and Measurement of
Keuangan” Financial Instruments”
Amandemen tersebut mencakup klarifikasi atas The amendments includes a clarification that a
suatu liabilitas keuangan dihentikan financial liability is derecognised on the ‘settlement
pengakuannya pada “tanggal penyelesaian” date’ and the introduction of an accounting policy
serta memperkenalkan pilihan kebijakan choice (if specific conditions are met) to
akuntansi (apabila kondisi tertentu terpenuhi) derecognize financial liabilities settled using an
untuk menghentikan pengakuan liabilitas electronic payment system before the settlement
keuangan yang diselesaikan melalui sistem date.
pembayaran elektronik sebelum tanggal
penyelesaian.
Selain itu, panduan tambahan ditambahkan Further, additional guidance is added on how the
mengenai bagaimana arus kas kontraktual untuk contractual cash flows for financial assets with
aset keuangan dengan fitur lingkungan, sosial, Environmental, Social and Corporate Governance
dan tata kelola perusahaan (“LST”) serta fitur (“ESG”) and similar features should be assessed.
serupa harus dinilai. Amandemen tersebut juga The amendments also clarifies what constitute
mengklarifikasi apa saja yang merupakan fitur ‘non-recourse features’ and what are the
non-recourse dan karakteristik instrumen yang characteristics of contractually linked instruments.
terkait secara kontraktual. Selain itu, The amendments also introduces of disclosures for
amandemen tersebut memperkenalkan financial instruments with contingent features and
persyaratan pengungkapan untuk instrumen additional disclosure requirements for equity
keuangan dengan fitur kontinjensi serta instruments classified at fair value through Other
persyaratan pengungkapan tambahan untuk Comprehensive Income (“OCI”).
instrumen ekuitas yang diklasifikasikan pada
nilai wajar melalui Penghasilan Komprehensif
Lain (“PKL”).
35
Page 420
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Standar Akuntansi yang telah Diterbitkan s. Accounting Standards Issued but not yet
namun Belum Berlaku Efektif (lanjutan) Effective (continued)
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued
tanggal penerbitan laporan keuangan up to the date of issuance of the Company’s
Perusahaan namun belum berlaku efektif financial statements, but not yet effective are
diungkapkan berikut ini. Manajemen bermaksud disclosed below. The management intends to
untuk menerapkan standar-standar tersebut adopt these standards that are considered
yang dipertimbangkan relevan terhadap relevant to the Company when they become
Perusahaan pada saat efektif, dan dampaknya effective, and the impact to the financial position
terhadap posisi dan kinerja keuangan and performance of the Company is still being
Perusahaan masih diestimasi pada tanggal estimated as of June 30, 2026: (continued)
30 Juni 2026: (lanjutan)
Mulai efektif pada atau setelah tanggal Effective beginning on or after
1 Januari 2026 (lanjutan) January 1, 2026 (continued)
Amendemen PSAK No. 109 dan PSAK No. 107, Amendments to PSAK No. 109 and PSAK
“Klasifikasi dan Pengukuran Instrumen No. 107, “Classification and Measurement of
Keuangan” (lanjutan) Financial Instruments” (continued)
Amandemen tersebut berlaku efektif untuk The Amendments are effective for annual
periode tahunan yang dimulai pada atau setelah periods starting on or after January 1, 2026 with
1 Januari 2026, dengan penerapan dini early adoption permitted for classification of
diperkenankan hanya untuk klasifikasi aset financial assets and related disclosures only.
keuangan dan pengungkapan terkait. The Company does not anticipate that the
Perusahaan tidak memperkirakan bahwa amendments will have a material effect on the
amandemen tersebut akan memberikan dampak Company’s financial statements.
material terhadap laporan keuangan
Perusahaan.
Penyesuaian tahunan 2024 Annual Improvements 2024
DSAK IAI menerbitkan Penyesuaian Tahunan The DSAK IAI issued Annual Improvements
2024 SAK Indonesia yang mencakup klarifikasi, 2024 to SAK Indonesia, which include
penyederhanaan, koreksi atau perubahan untuk clarifications, simplifications, corrections or
meningkatkan konsistensi dalam PSAK No. 107, changes to improve consistency in PSAK
“Instrumen Keuangan: Pengungkapan”, PSAK No. 107, “Financial instruments: Disclosure”,
No. 109, “Instrumen Keuangan”, PSAK No. 110, PSAK No. 109, “Financial Instruments”, PSAK
“Laporan Keuangan Konsolidasian”, dan PSAK No. 110, “Consolidated Financial Statements”
No. 207, “Laporan Arus Kas”. Amandemen and PSAK No. 207, “Statements of Cash Flows”.
tersebut akan berlaku efektif untuk periode The amendments will be effective for reporting
pelaporan yang dimulai pada atau setelah periods beginning on or after January 1, 2026.
1 Januari 2026. Penerapan lebih awal Earlier application is permitted and must be
diperkenankan dan harus diungkapkan. disclosed. The amendments are not expected to
Amandemen tersebut tidak diharapkan have a material impact on the Company’s
menimbulkan dampak material terhadap laporan financial statements.
keuangan Perusahaan.
36
Page 421
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Standar Akuntansi yang telah Diterbitkan s. Accounting Standards Issued but not yet
namun Belum Berlaku Efektif (lanjutan) Effective (continued)
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued
tanggal penerbitan laporan keuangan up to the date of issuance of the Company’s
Perusahaan namun belum berlaku efektif financial statements, but not yet effective are
diungkapkan berikut ini. Manajemen bermaksud disclosed below. The management intends to
untuk menerapkan standar-standar tersebut adopt these standards that are considered
yang dipertimbangkan relevan terhadap relevant to the Company when they become
Perusahaan pada saat efektif, dan dampaknya effective, and the impact to the financial position
terhadap posisi dan kinerja keuangan and performance of the Company is still being
Perusahaan masih diestimasi pada tanggal estimated as of June 30, 2026: (continued)
30 Juni 2026: (lanjutan)
Mulai efektif pada atau setelah 1 Januari 2027 Effective beginning on or after January 1, 2027
PSAK No. 118, “Penyajian dan Pengungkapan PSAK No. 118, “Presentation and Disclosure in
dalam Laporan Keuangan” Financial Statements”
PSAK No. 118 akan menggantikan PSAK PSAK No. 118 will replace PSAK No. 201. The
No. 201. Standar baru ini memperkenalkan new standard introduces new requirements for
persyaratan baru terkait penyajian dalam presentation within the statement of profit or loss,
laporan laba rugi, termasuk total dan subtotal including specified totals and subtotals.
tertentu. Selain itu, entitas diwajibkan untuk Furthermore, entities are required to classify all
mengklasifikasikan seluruh pendapatan dan income and expenses within the statement of
beban dalam laporan laba rugi ke dalam salah profit or loss into one of five categories:
satu dari lima kategori: operasi, investasi, operating, investing, financing, income taxes and
pendanaan, pajak penghasilan, dan operasi discontinued operations.
yang dihentikan.
Standar ini juga mensyaratkan pengungkapan The standard requires disclosure of newly
ukuran kinerja yang didefinisikan manajemen, defined management-defined performance
subtotal pendapatan dan beban, serta measures, subtotals of income and expenses,
mencakup persyaratan baru terkait agregasi dan and it also includes new requirements for
disagregasi informasi keuangan. aggregation and disaggregation of financial
information.
PSAK No. 118 berlaku efektif untuk periode PSAK No. 118 are effective for reporting periods
pelaporan yang dimulai pada atau setelah beginning on or after January 1, 2027, but earlier
1 Januari 2027, dengan penerapan dini application is permitted and must be disclosed.
diperkenankan dan harus diungkapkan. PSAK PSAK No. 118 will apply retrospectively.
No. 118 akan diterapkan secara retrospektif.
Perusahaan saat ini sedang mengidentifikasi The Company is currently working to identify all
seluruh dampak yang akan timbul atas laporan impacts the amendments will have on the
keuangan utama dan catatan atas laporan primary financial statements and notes to the
keuangan terkait implementasi amandemen financial statements.
tersebut.
37
Page 422
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan Perusahaan The preparation of the Company’s financial
mensyaratkan manajemen untuk membuat statements requires management to make
pertimbangan, estimasi dan asumsi yang judgments, estimates and assumptions that affect
memengaruhi jumlah yang dilaporkan dari the reported amounts of revenues, expenses, assets
pendapatan, beban, aset dan liabilitas, serta and liabilities, and the disclosure of contingent
pengungkapan atas liabilitas kontinjensi, pada akhir liabilities, at the end of the reporting period.
tahun pelaporan. Ketidakpastian mengenai Uncertainty about these judgments, assumptions
pertimbangan, asumsi dan estimasi tersebut dapat and estimates could result in outcomes that require
mengakibatkan penyesuaian material terhadap nilai a material adjustment to the carrying amounts of the
tercatat aset dan liabilitas dalam periode pelaporan assets and liabilities affected in future reporting
berikutnya. periods.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi in the process of applying the Company’s accounting
Perusahaan yang memiliki pengaruh paling policies that have the most significant effects on the
signifikan atas jumlah yang diakui dalam laporan amounts recognized in the financial statements:
keuangan:
Penentuan Mata Uang Fungsional Determination of Functional Currency
Mata uang fungsional dari Perusahaan adalah mata The functional currency of the Company is the
uang dari lingkungan ekonomi primer dimana currency of the primary economic environment in
Perusahaan beroperasi. Manajemen menentukan which the Company operates. Management
bahwa mata uang fungsional Perusahaan adalah determined that the functional currency of the
Dolar AS. Mata uang tersebut adalah mata uang Company is US Dollar. It is the currency that mainly
yang memengaruhi pendapatan dan beban dari jasa influences the revenue and cost of rendering
yang diberikan. services.
Pengukuran Nilai Wajar Fair Value Measurement
Ketika nilai wajar dari aset dan liabilitas keuangan When the fair value of financial assets and liabilities
dicatat dalam laporan posisi keuangan tidak dapat recorded in the statement of financial position cannot
diambil dari pasar yang aktif, maka nilai wajarnya be derived from active markets, their fair value is
ditentukan dengan menggunakan teknik penilaian. determined using valuation techniques. The inputs to
Masukan untuk model tersebut dapat diambil dari these models are taken from observable markets
pasar yang dapat diobservasi, tetapi apabila hal ini where possible, but where this is not feasible, a
tidak dimungkinkan, sebuah tingkat pertimbangan degree of judgment is required in establishing fair
disyaratkan dalam menetapkan nilai wajar. values. The judgments include considerations of
Pertimbangan tersebut mencakup penggunaan inputs, such as liquidity risk, credit risk and volatility.
masukan seperti risiko likuiditas, risiko kredit dan Changes in assumptions about these factors could
volatilitas. Perubahan dalam asumsi mengenai affect the reported fair value of financial instruments.
faktor-faktor tersebut dapat memengaruhi nilai wajar
dari instrumen keuangan yang dilaporkan.
Opsi Pembaruan dan Penghentian dalam Kontrak - Lease Term of Contracts with Renewal and
Perusahaan Sebagai Penyewa Termination Options - the Company as a Lessee
Perusahaan menentukan masa sewa sesuai masa The Company determines the lease term as the non-
sewa yang tidak dapat terbatalkan, ditambah dengan cancellable term of the lease, together with any
setiap periode yang dicakup oleh opsi untuk periods covered by an option to extend the lease if it
memperpanjang sewa jika cukup pasti untuk is reasonably certain to be exercised, or any periods
mengeksekusi, atau setiap periode yang dicakup covered by an option to terminate the lease, if it is
oleh opsi untuk menghentikan sewa, jika cukup pasti reasonably certain not to be exercised.
untuk tidak mengeksekusi opsi tersebut.
38
Page 423
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Pertimbangan (lanjutan) Judgments (continued)
Opsi Pembaruan dan Penghentian dalam Kontrak - Lease Term of Contracts with Renewal and
Perusahaan Sebagai Penyewa (lanjutan) Termination Options - the Company as a Lessee
(continued)
Perusahaan memiliki kontrak sewa yang mencakup The Company has lease contract that include
opsi perpanjangan dan terminasi. Perusahaan extension and termination options. The Company
menerapkan pertimbangan dalam mengevaluasi applies judgement in evaluating whether it is
apakah secara wajar akan menggunakan opsi untuk reasonably certain to exercise the option to renew or
memperbarui atau mengakhiri sewa. Perusahaan terminate the lease or not. The Company considers
mempertimbangkan semua faktor relevan yang all relevant factors that create an economic incentive
membentuk insentif ekonomi untuk melakukan for them to exercise either the renewal or termination.
pembaruan atau penghentian. Setelah tanggal After the commencement date, the Company
permulaan, Perusahaan menilai kembali masa sewa reassesses the lease term if there is a significant
jika terdapat peristiwa atau perubahan signifikan event or change in circumstances that is within its
yang berada dalam kendalinya dan memengaruhi control and affects its ability to exercise or not to
kemampuannya untuk menjalankan atau tidak exercise the option to renew or to terminate.
menggunakan opsi untuk memperbarui atau untuk
mengakhiri.
Pengungkapan lebih lanjut mengenai sewa terdapat Further disclosures of leases are made in Note 11.
pada Catatan 11.
Tagihan dan Keberatan atas Hasil Pemeriksaan Claims for Tax Refund and Tax Assessments Under
Pajak Appeal
Berdasarkan peraturan perpajakan yang berlaku Based on the tax regulations currently enacted, the
saat ini, manajemen mempertimbangkan apakah management judges if the amounts recorded under
jumlah yang tercatat dalam akun di atas dapat the above account are recoverable and refundable
dipulihkan dan dikembalikan oleh Kantor Pajak. by the Tax Office.
Penjelasan lebih lanjut atas akun ini diungkapkan Further explanations regarding this account are
pada Catatan 13. provided in Note 13.
Perpajakan Taxes
Ketidakpastian atas interpretasi dari peraturan pajak Uncertainties exist with respect to the interpretation
yang kompleks, perubahan peraturan pajak dan of complex tax regulations, changes in tax laws, and
jumlah dan timbulnya penghasilan kena pajak di the amount and timing of future taxable income,
masa depan, dapat menyebabkan penyesuaian di could necessitate future adjustments to tax income
masa depan atas penghasilan dan beban pajak yang and expense already recorded.
telah dicatat.
Pertimbangan juga dilakukan dalam menentukan Judgment is also involved in determining the
penyisihan atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu yang penentuan transactions and computation for which the ultimate
pajak akhirnya adalah tidak pasti sepanjang kegiatan tax determination is uncertain during the ordinary
usaha normal. course of business.
Perusahaan mengakui liabilitas atas pajak The Company recognizes liabilities for expected
penghasilan badan berdasarkan estimasi apakah corporate income tax issues based on estimates of
akan terdapat tambahan pajak penghasilan badan. whether additional corporate income tax will be due.
Penjelasan lebih rinci mengenai utang pajak Further details regarding income tax payables are
penghasilan diungkapkan dalam Catatan 18b. disclosed in Note 18b.
39
Page 424
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and other
estimasi ketidakpastian lain pada tanggal pelaporan key sources of uncertainty of estimation at the
yang memiliki risiko signifikan bagi penyesuaian reporting date that have a significant risk of causing
yang material terhadap nilai tercatat aset dan material adjustments to the carrying amounts of
liabilitas untuk tahun berikutnya diungkapkan di assets and liabilities within the next financial year are
bawah ini. Perusahaan mendasarkan asumsi dan disclosed below. The Company based its
estimasi pada parameter yang tersedia pada saat assumptions and estimates on parameters available
laporan keuangan disusun. Asumsi dan situasi when the financial statements were prepared.
mengenai perkembangan masa depan mungkin Existing circumstances and assumptions about
berubah akibat perubahan pasar atau situasi di luar future developments may change due to market
kendali Perusahaan. Perubahan tersebut changes or circumstances arising beyond the control
dicerminkan dalam asumsi terkait pada saat of the Company. Such changes are reflected in the
terjadinya. assumptions when they occur.
Penyisihan atas Penurunan Nilai Piutang Usaha Allowance for Impairment of Trade Receivables
Perusahaan menetapkan estimasi penyisihan The Company estimates impairment allowance for
penurunan nilai piutang usaha menggunakan trade receivables using simplified approach of ECL.
pendekatan yang disederhanakan dari KKE. Matriks A provision matrix is used to determine ECL for trade
provisi digunakan untuk menghitung KKE untuk receivables, where the provision rates are based on
piutang usaha. Tarif provisi didasarkan pada hari days past due for groupings of various customer
tunggakan untuk pengelompokan berbagai segmen segments that have similar loss patterns.
pelanggan yang memiliki pola kerugian serupa.
Matriks provisi awalnya didasarkan pada riwayat The provision matrix is initially based on the
tingkat kerugian pelanggan. Perusahaan akan customers historical observed loss rates. The
melakukan penyesuaian pengalaman kerugian Company will adjust the historical observed loss
historis dengan informasi berwawasan ke depan. experience with forward-looking information. For
Misalnya, jika prakiraan kondisi ekonomi yang terkait instance, if forecast economic conditions closely
erat dengan riwayat tingkat kerugian diperkirakan related to the historical observed loss are expected
akan memburuk pada tahun berikutnya yang dapat to deteriorate over the next year which can lead to an
menyebabkan peningkatan jumlah gagal bayar pada increased number of defaults in the sectors where
sektor-sektor pelanggan beroperasi, riwayat tingkat customers are operating, the historical losses are
kerugian disesuaikan. Pada setiap tanggal adjusted accordingly. At every reporting date, the
pelaporan, riwayat tingkat gagal bayar yang diamati historical observed loss rates are updated and
diperbarui dan perubahan dalam estimasi changes in the forward-looking estimates are
berwawasan ke depan dianalisis. analyzed.
Evaluasi atas korelasi antara tingkat gagal bayar The assessment of the correlation between historical
yang diamati secara historis, prakiraan kondisi observed loss rates, forecast economic conditions
ekonomi dan KKE, adalah estimasi signifikan. and ECLs, is a significant estimate. The amount of
Jumlah KKE sensitif terhadap perubahan keadaan ECLs is sensitive to changes in circumstances and
dan prakiraan kondisi ekonomi. Kerugian kredit of forecast economic conditions. The Company’s
historis Perusahaan dan perkiraan kondisi ekonomi historical observed loss rate and forecast of
mungkin tidak mewakili tingkat gagal bayar economic conditions may not be representative of
pelanggan aktual di masa depan. customer’s actual default in the future.
40
Page 425
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penyisihan atas Penurunan Nilai Piutang Usaha Allowance for Impairment of Trade Receivables
(lanjutan) (continued)
Evaluasi Kolektif Collective Assessment
Bila Perusahaan memutuskan bahwa tidak terdapat If the Company determines that no objective
bukti obyektif atas penurunan nilai pada evaluasi evidence of impairment exists for an individually
individual atas piutang usaha, baik yang nilainya assessed trade receivables, whether significant or
signifikan maupun tidak, Perusahaan not, it includes the asset in a Company of trade
menyertakannya dalam kelompok piutang usaha receivables with similar credit risk characteristics and
dengan risiko kredit yang serupa karakteristiknya collectively assesses them for impairment. The
dan melakukan evaluasi kolektif atas penurunan characteristics chosen are relevant to the estimation
nilai. Karakteristik yang dipilih memengaruhi estimasi of future cash flows for groups of such trade
arus kas masa depan atas kelompok piutang usaha receivables by being indicative of the customers’
tersebut karena merupakan indikasi bagi ability to pay all amounts due.
kemampuan pelanggan untuk melunasi jumlah
terutang.
Arus kas masa depan pada kelompok piutang usaha Future cash flows in a group of trade receivables that
yang dievaluasi secara kolektif untuk penurunan nilai are collectively evaluated for impairment are
diestimasi berdasarkan pengalaman kerugian estimated on the basis of historical loss experience
historis bagi piutang usaha dengan karakteristik for the trade receivables with credit risk
risiko kredit yang serupa dengan piutang usaha pada characteristics similar to those in the group.
kelompok tersebut.
Penjelasan lebih rinci diungkapkan dalam Catatan 5. Further details are disclosed in Note 5.
Penyisihan Penurunan Nilai Pasar Persediaan Allowance for Decline in Market Value of Inventories
Penyisihan penurunan nilai pasar persediaan Allowance for decline in market value of inventories
diestimasi berdasarkan fakta dan situasi yang is estimated based on the best available facts and
tersedia, termasuk namun tidak terbatas kepada, circumstances, including but not limited to, the
kondisi fisik persediaan yang dimiliki, harga jual physical conditions of the inventories, their market
pasar, estimasi biaya penyelesaian dan estimasi selling prices, estimated costs of completion and
biaya yang timbul untuk penjualan. Provisi dievaluasi estimated costs to be incurred for their sales. The
kembali dan disesuaikan jika terdapat tambahan provision is re-evaluated and adjusted as additional
informasi yang memengaruhi jumlah yang information received affects the amount estimated.
diestimasi.
Penjelasan lebih lanjut diungkapkan dalam Further details are disclosed in Note 7.
Catatan 7.
Penyusutan Aset Tetap dan Amortisasi Aset Depreciation of Fixed Assets and Amortization of
Takberwujud Intangible Assets
Biaya perolehan aset tetap dan aset takberwujud The costs of fixed assets and intangible assets are
disusutkan dan diamortisasi dengan menggunakan depreciated and amortized on a straight-line basis
metode garis lurus berdasarkan taksiran masa over their estimated useful lives. Management
manfaat ekonomisnya. Manajemen mengestimasi estimates the useful lives of these fixed assets and
masa manfaat ekonomis aset tetap dan aset intangible assets as disclosed in Notes 2e and 2f.
takberwujud sebagaimana diungkapkan dalam These are common life expectancies applied in the
Catatan 2e dan 2f. Ini adalah umur yang secara industry where the Company conduct their business.
umum diharapkan dalam industri dimana
Perusahaan menjalankan bisnisnya.
41
Page 426
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penyusutan Aset Tetap dan Amortisasi Aset Depreciation of Fixed Assets and Amortization of
Takberwujud (lanjutan) Intangible Assets (continued)
Perubahan tingkat pemakaian dan perkembangan Changes in the expected level of usage and
teknologi dapat memengaruhi masa manfaat technological developments could impact the
ekonomis dan nilai sisa aset, dan karenanya biaya economic useful lives and the residual values of
penyusutan dan amortisasi masa depan mungkin these assets, and therefore future depreciation and
direvisi. amortization charges could be revised.
Penjelasan lebih rinci diungkapkan dalam Further details are disclosed in Notes 10 and 12.
Catatan 10 dan 12.
Ketidakpastian Liabilitas Perpajakan Uncertain Tax Exposure
Dalam situasi tertentu, Perusahaan tidak dapat In certain circumstances, the Company, may not be
menentukan secara pasti jumlah liabilitas pajak able to determine the exact amount of its current or
mereka pada saat ini atau masa depan karena future tax liabilities due to possibility of examination
kemungkinan adanya pemeriksaan dari otoritas by the taxation authority. Uncertainties exist with
perpajakan. Ketidakpastian timbul terkait dengan respect to the interpretation of complex tax
interpretasi dari peraturan perpajakan yang regulations and the amount and timing of future
kompleks dan jumlah dan waktu dari penghasilan taxable income. In determining the amount to be
kena pajak di masa depan. Dalam menentukan recognized in respect of an uncertain tax liability, the
jumlah yang harus diakui terkait dengan liabilitas Company applies similar considerations as it would
pajak yang tidak pasti, Perusahaan menerapkan use in determining the amount of a provision to be
pertimbangan yang sama yang akan mereka recognized in accordance with PSAK No. 237,
gunakan dalam menentukan jumlah cadangan yang “Provisions, Contingent Liabilities and Contingent
harus diakui sesuai dengan PSAK No. 237, “Provisi, Assets”. The Company analyzes all tax positions
Liabilitas Kontinjensi dan Aset Kontinjensi”. related to income taxes to determine if a tax liability
Perusahaan menganalisa semua posisi pajak terkait for uncertain tax exposure should be recognized.
dengan pajak penghasilan untuk menentukan
liabilitas pajak untuk beban yang belum pasti yang
harus diakui.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas seluruh rugi fiskal Deferred tax assets are recognized for all unused tax
yang belum digunakan sepanjang besar losses to the extent that it is probable that taxable
kemungkinannya bahwa penghasilan kena pajak profit will be available against which the losses can
akan tersedia sehingga rugi fiskal tersebut dapat be utilized. Significant management estimates are
digunakan. Estimasi signifikan digunakan oleh required to determine the amount of deferred tax
manajemen dalam menentukan jumlah aset pajak assets that can be recognized, based upon the likely
tangguhan yang dapat diakui, berdasarkan saat timing and the level of future taxable profits together
penggunaan dan tingkat penghasilan kena pajak dan with future tax planning strategies.
strategi perencanaan pajak masa depan.
Taksiran ini berdasarkan hasil pencapaian This forecast is based on the Company’s past results
Perusahaan di masa lalu dan ekspektasi di masa and future expectations as to revenues and
depan terhadap pendapatan dan beban, expenses as well as future tax planning strategies.
sebagaimana juga dengan strategi perencanaan However, there is no assurance that the Company
perpajakan di masa depan. Tetapi tidak terdapat will generate sufficient taxable income to allow all or
kepastian bahwa Perusahaan dapat menghasilkan part of the deferred tax assets to be utilized.
penghasilan kena pajak yang cukup untuk
memungkinkan penggunaan sebagian atau seluruh
bagian dari aset pajak tangguhan tersebut.
Penjelasan lebih lanjut diungkapkan dalam Further details are disclosed in Note 31.
Catatan 31.
42
Page 427
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Aset Pajak Tangguhan (lanjutan) Deferred Tax Assets (continued)
Estimasi signifikan oleh manajemen disyaratkan Significant management estimates are required to
dalam menentukan jumlah aset pajak tangguhan determine the amount of deferred tax assets that can
yang dapat diakui, berdasarkan saat penggunaan be recognized, based upon the likely timing and the
dan tingkat penghasilan kena pajak dan strategi level of future taxable profits, together with future tax
perencanaan pajak masa depan. planning strategies.
Imbalan Kerja Karyawan Employee Benefits
Penentuan liabilitas imbalan kerja jangka panjang The determination of the Company’s long-term
Perusahaan bergantung pada pemilihan asumsi employee benefits liability is dependent on its
yang digunakan oleh aktuaris independen dalam selection of certain assumptions used by the
menghitung jumlah-jumlah tersebut dan peraturan independent actuary in calculating such amounts
Perusahaan. Asumsi tersebut termasuk, antara lain, and the Company’s policy. Those assumptions
tingkat diskonto, tingkat kenaikan gaji tahunan, include, among others, discount rates, future annual
tingkat kecacatan, umur pensiun dan tingkat salary increase, disability rate, retirement age and
kematian. mortality rate.
Keuntungan dan kerugian aktuarial diakui dalam Actuarial gains and losses are recognized in the
laporan laba rugi dan penghasilan komprehensif lain. statement of profit or loss and other comprehensive
Sementara Perusahaan berkeyakinan bahwa income. While the Company believes that its
asumsi tersebut adalah wajar dan sesuai, perbedaan assumptions are reasonable and appropriate,
signifikan pada hasil aktual atau perubahan significant differences in the Company results or
signifikan dalam asumsi yang ditetapkan significant changes in the Company assumptions
Perusahaan dapat memengaruhi secara material may materially affect its long-term employee benefits
liabilitas imbalan kerja jangka panjang dan beban liability and employee benefits expenses.
imbalan kerja karyawan.
Penjelasan lebih lanjut diungkapkan dalam Further details are disclosed in Note 19.
Catatan 19.
Penurunan Nilai Aset Non-keuangan Impairment of Non-financial Assets
Penurunan nilai terjadi ketika nilai tercatat dari aset An impairment exists when the carrying value of an
atau UPK melebihi nilai terpulihkannya, yang mana asset or CGU exceeds its recoverable amount, which
merupakan lebih tinggi dari nilai wajar dikurangi is the higher of its fair value less costs to sell and its
biaya untuk menjual dan nilai pakai. Perhitungan nilai VIU. The fair value less costs to sell calculation is
wajar dikurangi biaya untuk menjual berdasarkan based on available data from binding sales
data yang tersedia dari transaksi penjualan yang transactions in an arm’s length transaction of similar
mengikat dalam sebuah transaksi wajar dari aset assets or observable market prices less incremental
serupa atau harga pasar yang dapat diobservasi costs for disposing the asset. The VIU calculation is
dikurangi biaya pelepasan untuk menjual aset based on a discounted cash flow model. The cash
tersebut. Perhitungan nilai pakai berdasarkan pada flow data are derived from budget for the next five
model arus kas yang didiskontokan. Data arus kas years and do not include restructuring activities that
diambil dari anggaran untuk lima tahun yang akan the Company is not yet committed to or significant
datang dan tidak termasuk aktivitas restrukturisasi future investments that will enhance the asset’s
yang belum dilakukan oleh Perusahaan atau performance of the CGU being tested.
investasi signifikan di masa datang yang akan
memutakhirkan kinerja aset dari UPK yang diuji.
43
Page 428
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penurunan Nilai Aset Non-keuangan (lanjutan) Impairment of Non-financial Assets (continued)
Nilai terpulihkan paling dipengaruhi oleh tingkat The recoverable amount is most sensitive to the
diskonto yang digunakan dalam model arus kas yang discount rate used for the discounted cash flow
didiskontokan, sebagaimana juga jumlah arus kas model as well as the expected future cash inflows
masuk di masa datang yang diharapkan dan tingkat and the growth rate used for extrapolation purposes.
pertumbuhan yang digunakan untuk tujuan
ekstrapolasi.
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there are no events or
peristiwa atau perubahan keadaan yang changes in circumstances that may indicate any
mengindikasikan adanya penurunan nilai aset non- impairment in value of its non-financial assets as of
keuangan pada tanggal 31 Maret 2026 dan 2025. March 31, 2026 and 2025.
Estimasi atas Suku Bunga Pinjaman Inkremental Estimating the Incremental Borrowing Rate of a
dari Suatu Sewa Lease
Perusahaan tidak dapat langsung menentukan The Company cannot readily determine the interest
tingkat bunga implisit dalam sewa, oleh karena itu, rate implicit in the lease, therefore, it uses its IBR to
Perusahaan menggunakan SBPI untuk mengukur measure lease liabilities. The IBR is the rate of
liabilitas sewa. SBPI adalah tingkat bunga yang interest that the Company would have to pay to
harus dibayar oleh Perusahaan untuk meminjam borrow over a similar term.
dalam jangka waktu yang sama.
Dengan demikian, SBPI mencerminkan tingkat The IBR therefore reflects interest the Company
bunga yang harus dibayar oleh Perusahaan, yang would have to pay, which requires estimation when
perlu diestimasi ketika tidak ada tingkat bunga yang no observable rates are available (such as for entities
dapat langsung diamati (seperti untuk entitas dalam within the Company that do not enter into financing
Perusahaan yang tidak melakukan transaksi transactions) or when they need to be adjusted to
pembiayaan) atau ketika tingkat bunga perlu reflect the terms and conditions of the lease.
disesuaikan untuk mencerminkan persyaratan dan
kondisi sewa.
Perusahaan menetapkan estimasi SBPI The Company estimates the IBR using observable
menggunakan input yang dapat diamati (seperti suku inputs (such as market interest rates) when available
bunga pasar) jika tersedia dan membuat estimasi and make certain entity-specific estimates as
spesifik untuk entitas tertentu jika diperlukan. necessary.
4. KAS DAN BANK 4. CASH ON HAND AND IN BANKS
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Kas Cash on hand
Rekening Rupiah Rupiah Accounts
(Rp133.697.850 pada (Rp133,697,850
tanggal 31 Maret 2026 as of March 31, 2026
dan Rp164.294.700 pada and Rp164,294,700
tanggal 31 Maret 2025) 7.868 9.904 as of March 31, 2025)
44
Page 429
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN BANK (lanjutan) 4. CASH ON HAND AND IN BANKS (continued)
Akun ini terdiri dari: (lanjutan) This account consists of: (continued)
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Bank Cash in banks
Pihak ketiga Third parties
Rekening Rupiah Rupiah Accounts
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
(Rp181.142.379.281 (Rp181,142,379,281
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp95.965.221.176 and Rp95,965,221,176
pada tanggal 31 Maret 2025) 10.660.229 5.784.784 as of March 31, 2025)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk (Persero) Tbk
(Rp17.601.327.491 (Rp17,601,327,491
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp11.203.674.348 and Rp11,203,674,348
pada tanggal 31 Maret 2025) 1.035.838 675.357 as of March 31, 2025)
PT Bank Resona Perdania PT Bank Resona Perdania
(Rp4.766.236.087 (Rp4,766,236,087
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp19.925.000 Rp19,925,000
pada tanggal 31 Maret 2025) 280.493 1.201 as of March 31, 2025)
PT Bank SMBC Indonesia Tbk PT Bank SMBC Indonesia Tbk
(Rp2.773.348.083 (Rp2,773,348,083
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp7.137.633.191 and Rp7,137,633,191
pada tanggal 31 Maret 2025) 163.212 430.257 as of March 31, 2025)
PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
(Rp2.261.703.501 (Rp2,261,703,501
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp358.030.102 and Rp358,030,102
pada tanggal 31 Maret 2025) 133.061 21.556 as of March 31, 2025)
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
(Rp2.135.646.365 (Rp2,135,646,365
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp2.227.731.102 and Rp2,227,731,102
pada tanggal 31 Maret 2025) 125.683 134.288 as of March 31, 2025)
PT Bank Mestika Dharma Tbk PT Bank Mestika Dharma Tbk
(Rp1.682.043.342 (Rp1,682,043,342
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp1.683.049.375 and Rp1,683,049,375
pada tanggal 31 Maret 2025) 98.988 101.454 as of March 31, 2025)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk (Persero) Tbk
(Rp1.478.366.770 (Rp1,478,366,770
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp1.084.259.518 and Rp1,084,259,518
pada tanggal 31 Maret 2025) 87.002 65.359 as of March 31, 2025)
MUFG Bank, Ltd., MUFG Bank, Ltd.,
Cabang Jakarta Jakarta Branch
(Rp1.312.320.973 (Rp1,312,320,973
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp3.691.632.477 and Rp3,691,632,477
pada tanggal 31 Maret 2025) 77.230 222.532 as of March 31, 2025)
PT Bank Mega Syariah PT Bank Mega Syariah
(Rp896.243.770 (Rp896,243,770
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp71.115.502.925 and Rp71,115,502,925
pada tanggal 31 Maret 2025) 52.744 4.286.842 as of March 31, 2025)
45
Page 430
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN BANK (lanjutan) 4. CASH ON HAND AND IN BANKS (continued)
Akun ini terdiri dari: (lanjutan) This account consists of: (continued)
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Bank (lanjutan) Cash in banks (continued)
Pihak ketiga (lanjutan) Third parties (continued)
Rekening Rupiah (lanjutan) Rupiah Accounts (continued)
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
(Rp839.882.417 (Rp839,882,417
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp9.818.541 and Rp9,818,541
pada tanggal 31 Maret 2025) 49.427 592 as of March 31, 2025)
Lain-lain Others
(Rp243.251.574 (Rp243,251,574
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp217.971.992 and Rp217,971,992
pada tanggal 31 Maret 2025) 14.315 13.139 as of March 31, 2025)
Total Rekening Rupiah 12.778.222 11.737.361 Total Rupiah Accounts
Rekening Dolar Amerika Serikat United States Dollar Accounts
MUFG Bank, Ltd., MUFG Bank, Ltd.,
Cabang Jakarta 1.351.984 1.590.502 Jakarta Branch
PT Bank Maybank Indonesia Tbk 247.487 107.958 PT Bank Maybank Indonesia Tbk
PT Bank SMBC Indonesia Tbk 148.982 212.926 PT Bank SMBC Indonesia Tbk
PT Bank Mandiri (Persero) Tbk 126.627 160.901 PT Bank Mandiri (Persero) Tbk
PT Bank Mega Syariah 33.463 3.956.075 PT Bank Mega Syariah
Deutsche Bank AG., Deutsche Bank AG.,
Cabang Jakarta 20.000 - Jakarta Branch
PT Bank Mizuho Indonesia 19.318 9.304 PT Bank Mizuho Indonesia
PT Bank Resona Perdania 1.993 2.000 PT Bank Resona Perdania
Total Rekening Dolar Total United States
Amerika Serikat 1.949.854 6.039.666 Dollar Accounts
Rekening Yen Jepang Japanese Yen Accounts
MUFG Bank, Ltd., MUFG Bank, Ltd.,
Cabang Jakarta Jakarta Branch
(¥JP10.330.058 (JP¥10,330,058
pada tanggal 31 Maret 2026 as of March 31, 2026
dan ¥JP1.930.825 and JP¥1,930,825
pada tanggal 31 Maret 2025) 64.666 12.840 as of March 31, 2025)
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
(¥JP364.260 (JP¥364,260
pada tanggal 31 Maret 2026 as of March 31, 2026
dan ¥JP370.860 and JP¥370,860
pada tanggal 31 Maret 2025) 2.280 2.466 as of March 31, 2025)
Total Rekening Yen Jepang 66.946 15.306 Total Japanese Yen Accounts
Total Bank 14.795.022 17.792.333 Total Cash in Banks
Total 14.802.890 17.802.237 Total
Tidak terdapat saldo kas dan bank kepada pihak There are no cash on hand and in banks balances to
berelasi pada tanggal 31 Maret 2026 dan 2025. any related party as of March 31, 2026 and 2025.
46
Page 431
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN BANK (lanjutan) 4. CASH ON HAND AND IN BANKS (continued)
Pada tanggal 31 Maret 2026 dan 2025, kas As of March 31, 2026 and 2025, cash on hand of the
Perusahaan telah diasuransikan terhadap risiko Company is covered by insurance against theft and
pencurian dan risiko lainnya berdasarkan paket polis other risks under blanket policies amounting to
tertentu dengan jumlah pertanggungan masing- Rp14,680,000,000 (equivalent to US$863,885)
masing sebesar Rp14.680.000.000 (setara dengan (including cash-in transit Rp14,400,000,000 or
$AS863.885) (termasuk kas dalam perjalanan equivalent to US$847,408) and Rp14,680,000,000
sebesar Rp14.400.000.000 atau setara dengan (equivalent to US$884,977) (including cash-in transit
$AS847.408) dan Rp14.680.000.000 (setara dengan Rp14,400,000,000 or equivalent to US$868,097),
$AS884.977) (termasuk kas dalam perjalanan respectively. The Company’s management believes
sebesar Rp14.400.000.000 atau setara dengan that the insurance coverage is adequate to cover
$AS868.097). Manajemen Perusahaan possible losses arising from such risks.
berkeyakinan bahwa nilai pertanggungan tersebut
cukup untuk menutup kemungkinan kerugian dari
risiko-risiko tersebut.
5. PIUTANG USAHA - NETO 5. TRADE RECEIVABLES - NET
Rincian piutang usaha adalah sebagai berikut: The details of trade receivables are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Pihak berelasi (Catatan 6a) 7.486.693 5.445.876 Related parties (Note 6a)
Pihak ketiga 107.159.249 151.178.618 Third parties
Total 114.645.942 156.624.494 Total
Dikurangi cadangan kerugian kredit Less allowance for expected credit
ekspektasian (1.224.981) (605.331) losses
Neto 113.420.961 156.019.163 Net
Mutasi cadangan kerugian kredit ekspektasian untuk The movements of allowance for expected credit
tahun yang berakhir pada tanggal-tanggal losses for the years ended March 31, 2026 and 2025
31 Maret 2026 dan 2025 adalah sebagai berikut: are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31
2026 2025
Saldo awal 605.331 497.885 Beginning balance
Penyisihan Provision for
kerugian kredit ekspektasian expected credit losses
selama tahun berjalan during the year
(Catatan 28 dan 34) 699.165 128.156 (Notes 28 and 34)
Penghapusan selama tahun berjalan (79.515) (20.710) Write-off during the year
Saldo akhir 1.224.981 605.331 Ending balance
Manajemen Perusahaan berkeyakinan bahwa The Company’s management believes that the
jumlah cadangan kerugian kredit ekspektasian allowance for expected credit losses is adequate to
tersebut cukup untuk menutup kerugian yang cover possible losses from uncollectible accounts.
mungkin timbul akibat tidak tertagihnya piutang
usaha.
47
Page 432
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG USAHA - NETO (lanjutan) 5. TRADE RECEIVABLES - NET (continued)
Analisa umur piutang usaha berdasarkan tanggal The aging analysis of trade receivables based on due
jatuh tempo adalah sebagai berikut: dates is as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Penjualan alat berat Sales of heavy equipment
Lancar 65.474.775 90.779.369 Current
Telah jatuh tempo: Overdue:
Kurang dari 3 bulan 775.495 242.427 Less than 3 months
3 - 6 bulan 248.137 91.029 3 - 6 months
Lebih dari 6 bulan - 1 tahun 14.109 34.942 Over 6 months - 1 year
Lebih dari 1 tahun 449.300 - Over 1 year
Total piutang - penjualan Total receivables - sales of
alat berat 66.961.816 91.147.767 heavy equipment
Jasa pemeliharaan dan perbaikan Repairs and maintenance services
Lancar 22.967.257 24.427.980 Current
Telah jatuh tempo: Overdue:
Kurang dari 3 bulan 1.022.197 2.729.766 Less than 3 months
3 - 6 bulan 84.643 15.134 3 - 6 months
Lebih dari 6 bulan - 1 tahun 47.155 3.972 Over 6 months - 1 year
Lebih dari 1 tahun 24.146 59.478 Over 1 year
Total piutang - jasa pemeliharaan Total receivables - repairs and
dan perbaikan 24.145.398 27.236.330 maintenance services
Penjualan suku cadang Sales of spare parts
Lancar 18.970.753 30.173.434 Current
Telah jatuh tempo: Overdue:
Kurang dari 3 bulan 898.740 2.449.677 Less than 3 months
3 - 6 bulan 235.738 82.414 3 - 6 months
Lebih dari 6 bulan - 1 tahun 3.286 2.750 Over 6 months - 1 year
Lebih dari 1 tahun 90.125 59.483 Over 1 year
Total piutang - penjualan suku cadang 20.198.642 32.767.758 Total receivables - sales of spare parts
Jasa rental Rent services
Lancar 3.312.488 5.454.125 Current
Telah jatuh tempo: Overdue:
Kurang dari 3 bulan 282 18.514 Less than 3 months
3 - 6 bulan 14.110 - 3 - 6 months
Lebih dari 6 bulan - 1 tahun 13.206 - Over 6 months - 1 year
Lebih dari 1 tahun - - Over 1 year
Total piutang - jasa rental 3.340.086 5.472.639 Total receivables - rent services
Total 114.645.942 156.624.494 Total
Dikurangi penyisihan kerugian kredit Less allowance for expected credit
ekspektasian (1.224.981) (605.331) losses
Neto 113.420.961 156.019.163 Net
48
Page 433
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG USAHA - NETO (lanjutan) 5. TRADE RECEIVABLES - NET (continued)
Rincian piutang usaha adalah sebagai berikut: The details of trade receivables are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Penjualan alat berat Sales of heavy equipment
pada bidang usaha: used in:
Perkebunan dan perkayuan 47.955.454 45.698.444 Plantation and logging
Pertambangan 12.935.142 26.601.630 Mining
Konstruksi 6.071.220 18.847.693 Constructions
Sub-total 66.961.816 91.147.767 Sub-total
Jasa pemeliharaan dan perbaikan 24.145.398 27.236.330 Repairs and maintenance services
Penjualan suku cadang 20.198.642 32.767.758 Sales of spare parts
Jasa rental 3.340.086 5.472.639 Rent services
Total 114.645.942 156.624.494 Total
Dikurangi penyisihan kerugian kredit Less allowance for expected credit
ekspektasian (1.224.981) (605.331) losses
Neto 113.420.961 156.019.163 Net
Rincian piutang usaha berdasarkan mata uang asal The details of trade receivables based on original
adalah sebagai berikut: currencies are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Pihak berelasi (Catatan 6a) Related parties (Note 6a)
Rupiah Rupiah
(Rp103.580.418.939 (Rp103,580,418,939
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp87.439.901.248 and Rp87,439,901,248
pada tanggal 31 Maret 2025) 6.095.708 5.272.626 as of March 31, 2025)
Dolar Amerika Serikat 1.390.985 173.250 United States Dollar
Sub-total 7.486.693 5.445.876 Sub-total
Pihak ketiga Third parties
Rupiah Rupiah
(Rp1.820.790.800.780 (Rp1,820,790,800,780
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp2.479.415.528.487 and Rp2,479,415,528,487
pada tanggal 31 Maret 2025) 107.153.453 149.513.909 as of March 31, 2025)
Dolar Amerika Serikat 5.796 1.664.709 United States Dollar
Sub-total 107.159.249 151.178.618 Sub-total
Total 114.645.942 156.624.494 Total
Dikurangi penyisihan kerugian kredit Less allowance for expected credit
ekspektasian (1.224.981) (605.331) losses
Neto 113.420.961 156.019.163 Net
Pada tanggal 31 Maret 2026 dan 2025, tidak As of March 31, 2026 and 2025, there are no trade
terdapat piutang usaha yang dijaminkan. receivables pledged as collateral.
49
Page 434
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. SALDO DAN TRANSAKSI DENGAN PIHAK 6. BALANCES AND TRANSACTIONS WITH
BERELASI RELATED PARTIES
Dalam kegiatan usaha yang normal, Perusahaan In the normal course of business, the Company
melakukan transaksi dengan harga, persyaratan conducts transactions with prices, terms and
dan ketentuan yang konsisten dengan pihak ketiga. conditions that are consistent as those with third
parties.
a. Piutang Usaha a. Trade Receivables
Rincian piutang usaha dengan pihak berelasi The details of trade receivables from related
adalah sebagai berikut: parties are as follows:
Jumlah/ Persentase Terhadap Total Aset/
Amount Percentage to Total Assets
31 Maret 2026/ 31 Maret 2025/ 31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025 March 31, 2026 March 31, 2025
PT Hexa Finance Indonesia 6.079.650 5.272.289 1,49% 1,15% PT Hexa Finance Indonesia
Hitachi Construction Machinery Hitachi Construction Machinery
Asia and Pacific Pte. Ltd., Asia and Pacific Pte. Ltd.,
Singapura 1.390.985 173.250 0,34% 0,04% Singapore
PT Hitachi Construction PT Hitachi Construction
Machinery Indonesia 16.058 337 0,00% 0,00% Machinery Indonesia
Total (Catatan 5) 7.486.693 5.445.876 1,84% 1,19% Total (Note 5)
Piutang dari PT Hexa Finance Indonesia Receivables from PT Hexa Finance Indonesia
merupakan piutang atas penjualan alat berat represent receivables from sales of heavy
dan jasa pemeliharaan dan perbaikan. equipment and repair and maintenance services.
Piutang dari Hitachi Construction Machinery Receivables from Hitachi Construction
Asia and Pacific Pte. Ltd., Singapura (“HMAP”) Machinery Asia and Pacific Pte. Ltd., Singapore
merupakan piutang atas penjualan alat berat. (“HMAP”) represent receivables from sales of
heavy equipment.
Piutang dari PT Hitachi Construction Machinery Receivables from PT Hitachi Construction
Indonesia (“HCMI”) merupakan piutang atas Machinery Indonesia (“HCMI”) represent
penjualan suku cadang, sewa alat berat dan receivables from sales of spare parts, rental of
jasa pemeliharaan dan perbaikan. heavy equipment and repair and maintenance
services.
50
Page 435
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. SALDO DAN TRANSAKSI DENGAN PIHAK 6. BALANCES AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
b. Piutang Non-usaha b. Non-trade Receivables
Rincian piutang non-usaha dengan pihak The details of non-trade receivables from related
berelasi atas transaksi di luar usaha utama parties for transactions outside the Company’s
Perusahaan adalah sebagai berikut: main business are as follows:
Jumlah/ Persentase Terhadap Total Aset/
Amount Percentage to Total Assets
31 Maret 2026/ 31 Maret 2025/ 31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025 March 31, 2026 March 31, 2025
Hitachi Construction Machinery Hitachi Construction Machinery
Co. Ltd., Jepang 212.493 4.656.738 0,04% 1,02% Co. Ltd., Japan
Hitachi Construction Machinery Hitachi Construction Machinery
Asia and Pacific Pte. Ltd., Asia and Pacific Pte. Ltd.,
Singapura 194.827 1.148.157 0,09% 0,25% Singapore
PT Hitachi Construction PT Hitachi Construction
Machinery Indonesia 62.765 85.745 0,00% 0,02% Machinery Indonesia
Wenco International Mining Wenco International Mining
Systems Ltd., Kanada 8.723 7.627 0,00% 0,00% Systems Ltd., Canada
PT Bradken Indonesia 3.151 - 0,00% - PT Bradken Indonesia
ITOCHU Corporation, Jepang - 30.315 - 0,01% ITOCHU Corporation, Japan
Hitachi Construction Truck Hitachi Construction Truck
Manufacturing Ltd., Manufacturing Ltd.,
Kanada - 892 - 0,00% Canada
Total 481.959 5.929.474 0,12% 1,30% Total
Piutang dari HMAP merupakan tagihan atas Receivables from HMAP represent receivables
penggantian suku cadang untuk pelanggan from replacement of spare parts for the
Perusahaan selama masa garansi. Company’s customers during warranty period.
Piutang dari HCM dan PT Bradken Indonesia Receivables from HCM and PT Bradken
merupakan tagihan atas penggantian suku Indonesia represent receivables from
cadang untuk pelanggan Perusahaan selama replacement of spare parts for the Company’s
masa garansi, penggantian atas kerugian customers during warranty period, replacement
penjualan alat berat dan biaya-biaya HCM yang for loss incurred from heavy equipment resale
dibayarkan terlebih dahulu oleh Perusahaan. and claims on reimbursement for expenses of
HCM that were paid in advance by the Company.
Piutang dari Wenco International Mining Receivables from Wenco International Mining
Systems Ltd., Kanada, HCMI, ITOCHU Systems Ltd., Canada, HCMI, ITOCHU
Corporation, Jepang, dan Hitachi Construction Corporation, Japan, and Hitachi Construction
Truck Manufacturing Ltd., Kanada merupakan Truck Manufacturing Ltd., Canada represent
tagihan atas penggantian biaya yang reimbursement for expenses that were paid in
dibayarkan terlebih dahulu oleh Perusahaan. advance by the Company.
51
Page 436
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. SALDO DAN TRANSAKSI DENGAN PIHAK 6. BALANCES AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
b. Piutang Non-usaha (lanjutan) b. Non-trade Receivables (continued)
Rincian piutang non-usaha dari pihak berelasi The details of non-trade receivables from related
berdasarkan mata uang asal adalah sebagai parties based on original currencies are as
berikut: follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Dolar Amerika Serikat 477.179 5.843.729 United States Dollar
Rupiah Rupiah
(Rp81.222.253 (Rp81,222,253
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp1.421.977.234 and Rp1,421,977,234
pada tanggal 31 Maret 2025) 4.780 85.745 as of March 31, 2025)
Total 481.959 5.929.474 Total
Manajemen Perusahaan berkeyakinan bahwa The Company’s management believes that all
seluruh piutang non-usaha dari pihak berelasi non-trade receivables from related parties can
dapat tertagih seluruhnya sehingga tidak be collected, thus no allowance for expected
dibentuk cadangan kerugian kredit credit losses was provided.
ekspektasian.
c. Utang Usaha c. Trade Payables
Rincian utang usaha kepada pihak berelasi The details of trade payables to related parties
adalah sebagai berikut: are as follows:
Jumlah/ Persentase Terhadap Total Liabilitas/
Amount Percentage to Total Liabilities
31 Maret 2026/ 31 Maret 2025/ 31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025 March 31, 2026 March 31, 2025
PT Hitachi Construction PT Hitachi Construction
Machinery Indonesia 50.613.783 34.823.108 20,91% 12,18% Machinery Indonesia
Hitachi Construction Machinery Hitachi Construction Machinery
Asia and Pacific Pte. Ltd., Asia and Pacific Pte. Ltd.,
Singapura 45.072.932 29.722.363 18,62% 10,40% Singapore
Wenco International Mining Wenco International Mining
Systems Ltd., Kanada 1.029.361 270.449 0,43% 0,09% Systems Ltd., Canada
Hitachi Construction Machinery Hitachi Construction Machinery
Co. Ltd., Jepang 229.290 264.693 0,09% 0,09% Co. Ltd., Japan
Bradken Resources Pty. Ltd., Bradken Resources Pty. Ltd.,
Australia 98.812 57.049 0,04% 0,02% Australia
Total (Catatan 15) 97.044.178 65.137.662 40,10% 22,78% Total (Note 15)
Utang usaha kepada HCMI dan HMAP Trade payables to HCMI and HMAP represent
merupakan utang atas pembelian suku cadang payables for purchases of spare parts and heavy
dan alat berat (Catatan 33a). equipment (Note 33a).
52
Page 437
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. SALDO DAN TRANSAKSI DENGAN PIHAK 6. BALANCES AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
c. Utang Usaha (lanjutan) c. Trade Payables (continued)
Utang usaha kepada Wenco International Trade payables to Wenco International Mining
Mining Systems Ltd., Kanada, HCM dan Systems Ltd., Canada, HCM and Bradken
Bradken Resources Pty. Ltd., Australia Resources Pty. Ltd., Australia represent
merupakan utang atas pembelian suku cadang. payables for purchases of spare parts.
d. Utang Non-usaha d. Non-trade Payables
Rincian utang non-usaha dengan pihak berelasi The details of non-trade payables to related
atas transaksi di luar usaha pokok Perusahaan parties from transactions outside the Company’s
adalah sebagai berikut: main business are as follows:
Jumlah/ Persentase Terhadap Total Liabilitas/
Amount Percentage to Total Liabilities
31 Maret 2026/ 31 Maret 2025/ 31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025 March 31, 2026 March 31, 2025
Hitachi Construction Machinery Hitachi Construction Machinery
Asia and Pacific Pte. Ltd., Asia and Pacific Pte. Ltd.,
Singapura 350.225 159.679 0,14% 0,06% Singapore
Hitachi Construction Machinery Hitachi Construction Machinery
Co. Ltd., Jepang 232.906 224.393 0,10% 0,08% Co. Ltd., Japan
Hitachi Ltd., Jepang 54.275 58.341 0,02% 0,02% Hitachi Ltd., Japan
Hitachi Asia Ltd., Singapura - 68.899 - 0,02% Hitachi Asia Ltd., Singapore
Total 637.406 511.312 0,26% 0,18% Total
Utang non-usaha kepada HCM, HMAP dan Non-trade payables to HCM, HMAP and Hitachi
Hitachi Asia Ltd., Singapura (“HAS”) merupakan Asia Ltd., Singapore (“HAS”) represent billings
tagihan atas biaya-biaya Perusahaan yang on reimbursement for expenses of the Company
dibayarkan terlebih dahulu oleh HCM, HMAP that were paid in advance by HCM, HMAP and
dan HAS. HAS.
Utang non-usaha kepada Hitachi Ltd., Jepang Non-trade payables to Hitachi Ltd., Japan
merupakan tagihan atas penggunaan software. represent claims on software usage.
Pada tanggal 31 Maret 2026 dan 2025, utang As of March 31, 2026 and 2025, non-trade
non-usaha dengan pihak berelasi akan jatuh payables to related parties are due in 1 month.
tempo dalam jangka waktu 1 bulan.
Rincian utang non-usaha dengan pihak berelasi The details of non-trade payables to related
berdasarkan mata uang asal adalah sebagai parties based on original currencies are as
berikut: follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Dolar Amerika Serikat 407.500 139.936 United States Dollar
Yen Jepang Japanese Yen
(¥JP36.726.235 (JP¥36,726,235
pada tanggal 31 Maret 2026 as of March 31, 2026
dan ¥JP45.472.086 and JP¥45,472,086
pada tanggal 31 Maret 2025) 229.906 302.389 as of March 31, 2025)
Dolar Singapura Singapore Dollar
($SG92.239 (SG$92,239
pada tanggal 31 Maret 2025) - 68.987 as of March 31, 2025)
Total 637.406 511.312 Total
53
Page 438
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. SALDO DAN TRANSAKSI DENGAN PIHAK 6. BALANCES AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
e. Penjualan dan Pembelian e. Sales and Purchases
Rincian penjualan kepada pihak berelasi untuk The details of sales to related parties for the
tahun yang berakhir pada tanggal-tanggal years ended March 31, 2026 and 2025 are as
31 Maret 2026 dan 2025 adalah sebagai follows:
berikut:
Tahun yang berakhir pada tanggal 31 Maret/Year ended March 31,
Persentase Terhadap
Penghasilan Neto/
Jumlah/Amount Percentage to Net Revenues
2026 2025 2026 2025
Penjualan Alat Berat,
Suku Cadang, Sales of Heavy Equipment,
Jasa Pemeliharaan dan Spare Parts,
Perbaikan, dan Jasa Repair and Maintenance,
Penyewaan Alat Berat and Rental of,
(Catatan 23) Heavy Equipment (Note 23)
PT Hexa Finance Indonesia 39.373.437 21.067.775 7,64% 4,03% PT Hexa Finance Indonesia
Hitachi Construction Machinery Hitachi Construction Machinery
Asia and Pacific Pte. Ltd., Asia and Pacific Pte. Ltd.,
Singapura 2.609.186 220.598 0,51% 0,04% Singapore
Hitachi Construction Machinery Hitachi Construction Machinery
(Malaysia) Sdn. Bhd., (Malaysia) Sdn. Bhd.,
Malaysia 1.314.600 - 0,26% - Malaysia
Hitachi Construction Machinery Hitachi Construction Machinery
Co. Ltd., Thailand 887.600 - 0,17% - Co. Ltd., Thailand
PT Hitachi Construction PT Hitachi Construction
Machinery Indonesia 29.613 80.542 0,01% 0,02% Machinery Indonesia
Hitachi Construction Machinery Hitachi Construction Machinery
Americas Inc., Americas Inc.,
Amerika Serikat - 151.420 - 0,03% United States of America
Total 44.214.436 21.520.335 8,58% 4,12% Total
Rincian pembelian alat berat dan suku cadang The details of purchases of heavy equipment
dari pihak berelasi untuk tahun yang berakhir and spare parts from related parties for the
pada tanggal-tanggal 31 Maret 2026 dan 2025 years ended March 31, 2026 and 2025 are as
adalah sebagai berikut: follows:
Tahun yang berakhir pada tanggal 31 Maret/Year ended March 31,
Persentase Terhadap
Penghasilan Neto/
Jumlah/Amount Percentage to Net Revenues
2026 2025 2026 2025
Pembelian Alat Berat dan Purchases of Heavy Equipment
Suku Cadang (Catatan 24) and Spare Parts (Note 24)
PT Hitachi Construction PT Hitachi Construction
Machinery Indonesia 184.791.887 203.200.397 35,85% 38,87% Machinery Indonesia
Hitachi Construction Machinery Hitachi Construction Machinery
Asia and Pacific Pte. Ltd., Asia and Pacific Pte. Ltd.,
Singapura 62.694.266 113.652.330 12,16% 21,74% Singapore
Wenco International Mining Wenco International Mining
Systems Ltd., Kanada 1.534.118 146.560 0,30% 0,03% Systems Ltd., Canada
Hitachi Construction Machinery Hitachi Construction Machinery
Co. Ltd., Jepang 837.253 408.800 0,16% 0,08% Co. Ltd., Japan
Bradken Resources Pty. Ltd., Bradken Resources Pty. Ltd.,
Australia 370.103 522.527 0,07% 0,10% Australia
PT Bradken Indonesia 8.974 38.187 0,00% 0,01% PT Bradken Indonesia
Hitachi Kenki Logistics Hitachi Kenki Logistics
Technology Co. Ltd., Jepang - 459.814 - 0,09% Technology Co. Ltd., Japan
Total 250.236.601 318.428.615 48,55% 60,92% Total
54
Page 439
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. SALDO DAN TRANSAKSI DENGAN PIHAK 6. BALANCES AND TRANSACTIONS WITH
BERELASI (lanjutan) RELATED PARTIES (continued)
Kompensasi Manajemen Kunci Key Management Compensation
Dalam melakukan aktivitas operasionalnya, In the operational activities, the Company has
Perusahaan memiliki beberapa personil kunci yang several key personnel consisting of the Boards of
terdiri dari Dewan Komisaris dan Direksi. Commissioners and Directors.
Jumlah kompensasi untuk manajemen kunci untuk The compensation to key management for the years
tahun yang berakhir pada tanggal-tanggal ended March 31, 2026 and 2025 is as follows:
31 Maret 2026 dan 2025 adalah sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Dewan Komisaris Board of Commissioners
Imbalan kerja jangka pendek 36.018 36.406 Short-term employee benefits
Direksi Directors
Imbalan kerja jangka pendek 675.708 626.804 Short-term employee benefits
Total 711.726 663.210 Total
Transaksi afiliasi yang dilakukan oleh Perusahaan Affiliate transactions conducted by the Company are
merupakan kegiatan usaha yang dijalankan dalam business activities carried out in order to generate
rangka menghasilkan pendapatan usaha dan operating income and are performed on a routine,
dilakukan secara rutin berulang atau berkelanjutan. recurring, or continuous basis. The Company's
Manajemen Perusahaan berkeyakinan bahwa management believes that affiliate transactions are
transaksi afiliasi dilakukan sesuai praktik bisnis yang conducted in accordance with prevailing business
berlaku umum. practices.
Hubungan antara Perusahaan dan pihak berelasi The nature of relationship of the Company with
adalah sebagai berikut: related parties is as follows:
Hubungan/Nama Pihak Berelasi Relationship/Name of Related Parties
Pemegang Saham Shareholders
1. Hitachi Construction Machinery Co. Ltd., Jepang 1. Hitachi Construction Machinery Co. Ltd., Japan
2. Hitachi Construction Machinery Asia and Pacific 2. Hitachi Construction Machinery Asia and Pacific Pte.
Pte. Ltd., Singapura Ltd., Singapore
3. ITOCHU Corporation, Jepang 3. ITOCHU Corporation, Japan
Entitas Sepengendali Entities under Common Control
1. PT Hitachi Construction Machinery Indonesia 1. PT Hitachi Construction Machinery Indonesia
2. Hitachi Asia Ltd., Singapura 2. Hitachi Asia Ltd., Singapore
3. Hitachi Construction Machinery Americas Inc., 3. Hitachi Construction Machinery Americas Inc.,
Amerika Serikat United States of America
4. Hitachi Construction Machinery (Malaysia) Sdn. Bhd., 4. Hitachi Construction Machinery (Malaysia) Sdn. Bhd.,
Malaysia Malaysia
5. Hitachi Construction Machinery Australia Pty. Ltd., 5. Hitachi Construction Machinery Australia Pty. Ltd.,
Australia Australia
6. Wenco International Mining Systems Ltd., Kanada 6. Wenco International Mining Systems Ltd., Canada
7. PT Bradken Indonesia 7. PT Bradken Indonesia
8. Bradken Resources Pty Ltd., Australia 8. Bradken Resources Pty Ltd., Australia
9. Tata Hitachi Construction Machinery Company Private 9. Tata Hitachi Construction Machinery Company Private
Limited, India Limited, India
10. Hitachi Ltd., Jepang 10. Hitachi Ltd., Japan
11. Hitachi Construction Truck Manufacturing Ltd., Kanada 11. Hitachi Construction Truck Manufacturing Ltd., Canada
12. Hitachi Kenki Logistics Technology Co. Ltd., Jepang 12. Hitachi Kenki Logistics Technology Co. Ltd., Japan
13. Hitachi Construction Machinery Co. Ltd., Thailand 13. Hitachi Construction Machinery Co. Ltd., Thailand
Entitas Asosiasi yang Merupakan Anggota Kelompok Associate of a Member of a Group of which the Company
Usaha dimana Perusahaan adalah Anggotanya is a Member
1. PT Hexa Finance Indonesia 1. PT Hexa Finance Indonesia
55
Page 440
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PERSEDIAAN - NETO 7. INVENTORIES - NET
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Barang dagangan Merchandise inventories
Suku cadang 128.762.809 135.792.639 Spare parts
Alat berat 86.134.427 65.900.332 Heavy equipment
Barang dalam proses 2.535.820 2.956.750 Work in-process
Barang dalam perjalanan 11.114.501 11.261.363 Goods in transit
Total 228.547.557 215.911.084 Total
Cadangan penurunan nilai pasar (3.822.582) (4.057.936) Allowance for decline in market value
Neto 224.724.975 211.853.148 Net
Mutasi cadangan penurunan nilai pasar persediaan The movements of allowance for decline in market
untuk tahun yang berakhir pada tanggal-tanggal value of inventories for the years ended
31 Maret 2026 dan 2025 adalah sebagai berikut: March 31, 2026 and 2025 are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Saldo awal 4.057.936 3.458.698 Beginning balance
Penyisihan selama tahun berjalan 1.655.856 977.021 Provision during the year
Penghapusan selama tahun berjalan (1.891.210) (377.783) Write-off during the year
Saldo akhir 3.822.582 4.057.936 Ending balance
Penyisihan penurunan nilai pasar persediaan untuk Provision for decline in market value of inventories
tahun yang berakhir pada tanggal-tanggal for the years ended March 31, 2026 and 2025
31 Maret 2026 dan 2025 masing-masing sebesar amounting to US$1,655,856 and US$977,021,
$AS1.655.856 dan $AS977.021 dicatat sebagai respectively, presented as part of “Cost of Revenues”
bagian dari akun “Beban Pokok Penghasilan” pada account in the statements of profit or loss and other
laporan laba rugi dan penghasilan komprehensif lain comprehensive income (Notes 24 and 34).
(Catatan 24 dan 34).
Manajemen Perusahaan berkeyakinan bahwa The Company’s management believes that the
jumlah cadangan tersebut cukup untuk menutup allowance for inventories is adequate to cover
kemungkinan kerugian dari penurunan nilai pasar possible losses from decline in market value of
atas persediaan. inventories.
Seluruh persediaan telah diasuransikan terhadap All inventories are covered by insurance against
risiko kebakaran dan risiko lainnya berdasarkan losses from fire and other risks under blanket policies
suatu paket polis tertentu dengan jumlah amounting to US$600,337,000 as of March 31, 2026
pertanggungan sebesar $AS600.337.000 pada and US$702,062,271 as of March 31, 2025, which
tanggal 31 Maret 2026 dan $AS702.062.271 pada the Company’s management believes is adequate to
tanggal 31 Maret 2025 yang menurut pendapat cover possible losses arising from such risks.
manajemen Perusahaan nilai pertanggungan
tersebut cukup untuk menutup kemungkinan
kerugian dari risiko-risiko tersebut.
Pada tanggal 31 Maret 2026 dan 2025, tidak As of March 31, 2026 and 2025, there are no
terdapat persediaan yang dijaminkan. inventories pledged as collateral.
56
Page 441
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. UANG MUKA DAN BIAYA DIBAYAR DI MUKA 8. ADVANCES AND PREPAID EXPENSES
a. Uang muka a. Advances
Pada tanggal 31 Maret 2026 dan 2025, uang As of March 31, 2026 and 2025, advances
muka masing-masing sebesar AS$1.379.262 amounting US$1,379,262 and US$2,447,955,
dan AS$2.447.955 terutama merupakan uang respectively, mainly represents advances paid
muka atas pembelian persediaan alat berat. for purchase of heavy equipment inventories.
b. Biaya dibayar di muka b. Prepaid expenses
Pada tanggal 31 Maret 2026 dan 2025, biaya As of March 31, 2026 and 2025, prepaid
dibayar di muka masing-masing sebesar expenses amounting to US$379,394 and
$AS379.394 dan $AS344.179 terutama US$344,179, respectively, mainly represents
merupakan asuransi dan sewa yang telah insurance and rent paid in advance for certain
dibayarkan untuk jangka waktu tertentu. period.
9. ASET KEUANGAN TIDAK LANCAR 9. NON-CURRENT FINANCIAL ASSETS
Aset keuangan tidak lancar merupakan penyertaan Non-current financial assets represent investment in
saham sebanyak 45.000.000 saham atau 15% 45,000,000 shares or 15% share ownership in
kepemilikan di PT Hexa Finance Indonesia (“Hexa”), PT Hexa Finance Indonesia (“Hexa”), a related
pihak berelasi, dengan harga akuisisi sebesar party, with acquisition price amounting to
Rp45.000.000.000 (setara dengan $AS4.579.765). Rp45,000,000,000 (equivalent to US$4,579,765).
Mutasi perubahan nilai wajar investasi saham Movement of changes in fair value of the investment
adalah sebagai berikut in shares of stock are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Saldo awal 4.823.537 5.236.399 Beginning balance
Perubahan nilai wajar investasi saham (66.927) (412.862) Fair value change of investment in shares
Saldo akhir 4.756.610 4.823.537 Ending balance
Pada tanggal 25 Juni 2025, Perusahaan menerima On June 25, 2025, the Company received cash
dividen kas dari Hexa sebesar Rp8.571.600.000 dividends from Hexa amounting to Rp8,571,600,000
(setara dengan $AS527.325), disajikan sebagai (equivalent to US$527,325), presented as part of
bagian dari “Pendapatan Lainnya” dalam laporan “Other Income” in the statement of profit or loss and
laba rugi dan penghasilan komprehensif lain other comprehensive income (Note 27).
(Catatan 27).
Pada tanggal 31 Mei 2024, Perusahaan menerima On May 31, 2024, the Company received cash
dividen kas dari Hexa sebesar Rp5.871.900.000 dividends from Hexa amounting to Rp5,871,900,000
(setara dengan $AS363.353), disajikan sebagai (equivalent to US$363,353), presented as part of
bagian dari “Pendapatan Lainnya” dalam laporan “Other Income” in the statement of profit or loss and
laba rugi dan penghasilan komprehensif lain other comprehensive income (Note 27).
(Catatan 27).
57
Page 442
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. ASET TETAP - NETO 10. FIXED ASSETS - NET
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada tanggal 31 Maret 2026/
Year ended March 31, 2026
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending
Balance Additions Reclassifications Deductions Balance
Harga Perolehan Cost
Tanah 10.458.537 - - - 10.458.537 Land
Bangunan 31.989.162 - 560.458 5.230 32.544.390 Buildings
Mesin 10.707.230 145.999 340.987 300.006 10.894.210 Machinery
Kendaraan 11.368.781 1.827.195 2.265.686 1.268.493 14.193.169 Vehicles
Peralatan kantor 7.648.678 199.209 37.113 301.614 7.583.386 Office equipment
Perabotan kantor 3.147.513 53.025 660 33.618 3.167.580 Furniture and fixtures
Peralatan pelayanan purna jual 6.784.686 210.971 4.467 131.101 6.869.023 Tools for after-sales services
Alat berat yang disewakan 29.801.721 - (11.665.726) - 18.135.995 Heavy equipment - rental
Sub-total 111.906.308 2.436.399 (8.456.355) 2.040.062 103.846.290 Sub-total
Aset dalam pembangunan 292.652 529.346 (716.407) - 105.591 Construction in-progress
Total Harga Perolehan 112.198.960 2.965.745 (9.172.762) 2.040.062 103.951.881 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 23.455.897 1.329.334 - 4.062 24.781.169 Buildings
Mesin 8.632.686 652.055 (4.956) 299.695 8.980.090 Machinery
Kendaraan 8.613.734 980.530 2.215.882 1.268.493 10.541.653 Vehicles
Peralatan kantor 6.348.631 507.983 - 268.884 6.587.730 Office equipment
Perabotan kantor 2.841.722 109.173 - 33.295 2.917.600 Furniture and fixtures
Peralatan pelayanan purna jual 6.542.647 232.895 - 130.124 6.645.418 Tools for after-sales services
Alat berat yang disewakan 8.617.528 3.165.276 (4.679.393) - 7.103.411 Heavy equipment - rental
Total Akumulasi Penyusutan 65.052.845 6.977.246 (2.468.467) 2.004.553 67.557.071 Total Accumulated Depreciation
Nilai Buku Neto 47.146.115 36.394.810 Net Book Value
Tahun yang berakhir pada tanggal 31 Maret 2025/
Year ended March 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending
Balance Additions Reclassifications Deductions Balance
Harga Perolehan Cost
Tanah 10.458.537 - - - 10.458.537 Land
Bangunan 31.426.645 22.524 546.320 6.327 31.989.162 Buildings
Mesin 10.281.503 1.264.611 (672.224) 166.660 10.707.230 Machinery
Kendaraan 10.754.595 2.419.577 734.948 2.540.339 11.368.781 Vehicles
Peralatan kantor 7.382.136 245.891 193.148 172.497 7.648.678 Office equipment
Perabotan kantor 3.084.295 75.609 - 12.391 3.147.513 Furniture and fixtures
Peralatan pelayanan purna jual 6.752.933 203.858 - 172.105 6.784.686 Tools for after-sales services
Alat berat yang disewakan 32.584.339 - (2.782.618) - 29.801.721 Heavy equipment - rental
Sub-total 112.724.983 4.232.070 (1.980.426) 3.070.319 111.906.308 Sub-total
Aset dalam pembangunan 1.008.449 536.939 (1.252.736) - 292.652 Construction in-progress
Total Harga Perolehan 113.733.432 4.769.009 (3.233.162) 3.070.319 112.198.960 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 22.100.112 1.378.403 (18.168) 4.450 23.455.897 Buildings
Mesin 8.567.321 628.634 (396.609) 166.660 8.632.686 Machinery
Kendaraan 9.756.971 662.154 734.948 2.540.339 8.613.734 Vehicles
Peralatan kantor 5.936.325 564.354 18.168 170.216 6.348.631 Office equipment
Perabotan kantor 2.748.279 105.813 - 12.370 2.841.722 Furniture and fixtures
Peralatan pelayanan purna jual 6.366.929 347.787 - 172.069 6.542.647 Tools for after-sales services
Alat berat yang disewakan 5.297.136 5.076.486 (1.756.094) - 8.617.528 Heavy equipment - rental
Total Akumulasi Penyusutan 60.773.073 8.763.631 (1.417.755) 3.066.104 65.052.845 Total Accumulated Depreciation
Nilai Buku Neto 52.960.359 47.146.115 Net Book Value
58
Page 443
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Beban penyusutan dibebankan pada usaha untuk Depreciation expenses charged to operations for the
tahun yang berakhir pada tanggal-tanggal years ended March 31, 2026 and 2025 are as
31 Maret 2026 dan 2025 adalah sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Beban pokok penghasilan - Cost of revenues -
jasa penyewaan alat berat dan rental of heavy equipment and
pemeliharaan dan perbaikan 3.542.683 4.734.085 repairs and maintenance services
Beban umum dan administrasi General and administrative expenses
(Catatan 26) 3.434.563 4.029.546 (Note 26)
Total (Catatan 34) 6.977.246 8.763.631 Total (Note 34)
Selama tahun 2026, beberapa mesin dan alat berat During 2026, several machinery and heavy
yang disewakan dengan harga perolehan sebesar equipment - rental with total cost of US$2,661,633
$AS2.661.633 yang sebelumnya diklasifikasikan which were previously classified as part of
sebagai bagian dari akun “Persediaan” “Inventories” account is reclassified as part of
direklasifikasi menjadi bagian dari akun “Fixed Assets” account.
“Aset Tetap”.
Selama tahun 2026, beberapa mesin dan alat berat During 2026, several machinery and heavy
yang disewakan dengan nilai buku neto sebesar equipment - rental with net book value of
$AS7.432.083 yang sebelumnya diklasifikasikan US$7,432,083 which were previously classified as
sebagai bagian dari akun “Aset Tetap” direklasifikasi part of “Fixed Assets” account is reclassified as part
menjadi bagian dari akun “Persediaan”. of “Inventories” account.
Selama tahun 2026, aset dalam pembangunan During 2026, construction in-progress amounting to
sebesar $AS2.258 direklasifikasi menjadi bagian US$2,258 is reclassified as part of “Intangible
dari akun “Aset Takberwujud” (Catatan 12). Assets” account (Note 12).
Selama tahun 2026, beberapa kendaraan dengan During 2026, several vehicles with net book value of
nilai buku neto sebesar nihil yang sebelumnya nil which were previously classified as part of
diklasifikasikan sebagai bagian dari akun “Right-of-use Assets” account is reclassified as part
“Aset Hak-guna” direklasifikasi menjadi bagian dari of “Fixed Assets” account.
akun “Aset Tetap”.
Selama tahun 2025, beberapa mesin dan alat berat During 2025, several machinery and heavy
yang disewakan dengan harga perolehan sebesar equipment - rental with total cost of US$2,233,672
$AS2.233.672 yang sebelumnya diklasifikasikan which were previously classified as part of
sebagai bagian dari akun “Persediaan” “Inventories” account is reclassified as part of
direklasifikasi menjadi bagian dari akun “Fixed Assets” account.
“Aset Tetap”.
Selama tahun 2025, beberapa mesin dan alat berat During 2025, several machinery and heavy
yang disewakan dengan nilai buku neto sebesar equipment - rental with net book value of
$AS3.537.162 yang sebelumnya diklasifikasikan US$3,537,162 which were previously classified as
sebagai bagian dari akun “Aset Tetap” direklasifikasi part of “Fixed Assets” account is reclassified as part
menjadi bagian dari akun “Persediaan”. of “Inventories” account.
Selama tahun 2025, aset dalam pembangunan During 2025, construction in-progress amounting to
sebesar $AS511.917 direklasifikasi menjadi bagian US$511,917 is reclassified as part of “Intangible
dari akun “Aset Takberwujud” (Catatan 12). Assets” account (Note 12).
59
Page 444
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Selama tahun 2025, beberapa kendaraan dengan During 2025, several vehicles with net book value of
nilai buku neto sebesar nihil yang sebelumnya nil which were previously classified as part of
diklasifikasikan sebagai bagian dari akun “Aset Hak- “Right-of-use Assets” account is reclassified as part
guna” direklasifikasi menjadi bagian dari akun of “Fixed Assets” account.
“Aset Tetap”.
Perusahaan memiliki tanah dengan status The Company’s land are registered as
“Hak Guna Bangunan” (“HGB”). Pada tanggal “Building Usage Right” (“HGB”) (non-ownership with
31 Maret 2026 dan 2025, periode HGB tersebut limited duration). As of March 31, 2026 and 2025, the
akan berakhir antara tahun 2026 sampai dengan related landright under HGB will expire between
tahun 2045 dan manajemen Perusahaan 2026 to 2045 and the Company’s management
berkeyakinan bahwa hak tersebut dapat believes that these rights are renewable upon their
diperpanjang pada saat akhir masa berlakunya. expiry.
Rincian aset dalam pembangunan adalah sebagai The details of construction in-progress are as follows:
berikut:
31 Maret 2026/March 31, 2026
Perkiraan % Jumlah Tahun
Penyelesaian/ Tercatat/ Perkiraan Penyelesaian/
Estimated % Carrying Estimated Year of
of Completion Amount Completion
Bangunan 11,88% - 75,00% 105.591 Juni 2026/June 2026 Buildings
31 Maret 2025/March 31, 2025
Perkiraan % Jumlah Tahun
Penyelesaian/ Tercatat/ Perkiraan Penyelesaian/
Estimated % Carrying Estimated Year of
of Completion Amount Completion
Bangunan 11,81% - 75,00% 292.652 Agustus 2025/August 2025 Buildings
Rincian laba atas penjualan aset tetap dan rugi atas The details of gain on sale of fixed assets and loss
penghapusan aset tetap untuk tahun yang berakhir on disposal of fixed assets for the years ended March
pada tanggal-tanggal 31 Maret 2026 dan 2025 31, 2026 and 2025 are as follows:
adalah sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Harga jual 255.809 614.209 Proceeds
Nilai buku neto (702) - Net book value
Laba atas penjualan Gain on sale of
aset tetap - neto (Catatan 27) 255.107 614.209 fixed assets - net (Note 27)
Rugi atas penghapusan Loss on disposal of
aset tetap - neto (Catatan 27) (34.729) (4.215) fixed assets - net (Note 27)
Pada tanggal 31 Maret 2026 dan 2025, Perusahaan As of March 31, 2026 and 2025, the Company
menggunakan aset tetap yang sudah tidak memiliki utilized fixed assets which are fully depreciated with
nilai buku dengan total nilai perolehan total acquisition cost amounting to US$37,549,272
masing-masing sebesar $AS37.549.272 dan and US$34,982,151, respectively.
$AS34.982.151.
60
Page 445
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Aset tetap, kecuali tanah, telah diasuransikan Fixed assets, except for land, are covered by
terhadap risiko kebakaran dan risiko lainnya dengan insurance against losses by fire and other risks under
jumlah pertanggungan sebesar $AS40.175.479 dan blanket policies amounting to US$40,175,479 and
Rp111.760.258.227 (setara dengan $AS6.576.841) Rp111,760,258,227 (equivalent to US$6,576,841) as
pada tanggal 31 Maret 2026 dan AS$40.877.787 of March 31, 2026 and US$40,877,787 and
dan Rp103.056.537.466 (setara dengan Rp103,056,537,466 (equivalent to US$6,212,716) as
$AS6.212.716) pada tanggal 31 Maret 2025, yang of March 31, 2025, which the Company’s
menurut pendapat manajemen Perusahaan nilai management believes is adequate to cover possible
pertanggungan tersebut cukup untuk menutup losses arising from such risks.
kemungkinan kerugian dari risiko-risiko tersebut.
Pada tanggal 31 Maret 2026 dan 2025, manajemen As of March 31, 2026 and 2025, the Company’s
Perusahaan berkeyakinan tidak terdapat keadaan management believes that there are no events or
yang memberikan indikasi terjadinya penurunan nilai conditions that may indicate impairment in value of
aset tetap. fixed assets.
11. SEWA 11. LEASE
Rincian aset hak-guna adalah sebagai berikut: The details of right-of-use assets are as follows:
Tahun yang berakhir pada tanggal 31 Maret 2026/
Year ended March 31, 2026
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending
Balance Additions Reclassifications Deductions Balance
Harga Perolehan Cost
Bangunan 2.400.527 1.216.585 - 1.314.219 2.302.893 Buildings
Kendaraan 4.996.194 - (2.215.882) 32.782 2.747.530 Vehicles
Total Harga Perolehan 7.396.721 1.216.585 (2.215.882) 1.347.001 5.050.423 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 1.131.501 1.418.199 - 1.199.680 1.350.020 Buildings
Kendaraan 3.347.829 1.243.785 (2.215.882) 25.497 2.350.235 Vehicles
Total Akumulasi Penyusutan 4.479.330 2.661.984 (2.215.882) 1.225.177 3.700.255 Total Accumulated Depreciation
Nilai Buku Neto 2.917.391 1.350.168 Net Book Value
Tahun yang berakhir pada tanggal 31 Maret 2025/
Year ended March 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending
Balance Additions Reclassifications Deductions Balance
Harga Perolehan Cost
Bangunan 2.250.105 1.242.777 - 1.092.355 2.400.527 Buildings
Kendaraan 5.461.302 269.840 (734.948) - 4.996.194 Vehicles
Total Harga Perolehan 7.711.407 1.512.617 (734.948) 1.092.355 7.396.721 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 1.014.708 1.182.014 - 1.065.221 1.131.501 Buildings
Kendaraan 2.382.514 1.700.263 (734.948) - 3.347.829 Vehicles
Total Akumulasi Penyusutan 3.397.222 2.882.277 (734.948) 1.065.221 4.479.330 Total Accumulated Depreciation
Nilai Buku Neto 4.314.185 2.917.391 Net Book Value
61
Page 446
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. SEWA (lanjutan) 11. LEASE (continued)
Selama tahun 2026 dan 2025, beberapa kendaraan During 2026 and 2025, several vehicles were fully
yang telah sepenuhnya disusutkan dan sebelumnya depreciated and previously classified as part of the
diklasifikasikan sebagai bagian dari akun “Aset Hak- “Right-of-use Assets” account were reclassified to
guna” telah direklasifikasi menjadi bagian dari akun the “Fixed Assets” account.
“Aset Tetap” untuk mencerminkan sifat aset
tersebut.
Perusahaan memiliki komitmen liabilitas sewa atas The Company has lease liabilities commitments for
kendaraan dan bangunan yang akan jatuh tempo vehicles and buildings with expiring on various dates
pada berbagai tanggal dengan perincian sebagai with details as follows:
berikut:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Pihak ketiga: Third parties:
PT Arthaasia Finance 288.417 1.404.857 PT Arthaasia Finance
PT Mandiri Tunas Finance 31.146 57.425 PT Mandiri Tunas Finance
Lain-lain 68.554 - Others
Dikurangi beban bunga (10.808) (101.555) Less amount representing to interest
Neto 377.309 1.360.727 Net
Dikurangi bagian yang jatuh Less current
tempo dalam satu tahun maturities
Pihak ketiga: Third parties:
PT Arthaasia Finance (278.669 ) (1.021.223) PT Arthaasia Finance
PT Mandiri Tunas Finance (23.911 ) (23.246) PT Mandiri Tunas Finance
Lain-lain (68.554) - Others
Sub-total (371.134) (1.044.469) Sub-total
Bagian jangka panjang Long-term maturities
Pihak ketiga: Third parties:
PT Arthaasia Finance - 285.441 PT Arthaasia Finance
PT Mandiri Tunas Finance 6.175 30.817 PT Mandiri Tunas Finance
Total 6.175 316.258 Total
Jumlah yang diakui dalam laporan arus kas adalah Amounts recognized in the statements of cash flow
sebagai berikut: are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Jumlah kas keluar untuk Total cash outflows for
Pembayaran liabilitas sewa 2.181.581 2.688.087 Payments of lease liabilities
Pembayaran bunga 90.508 240.994 Payments of interest
Total 2.272.089 2.929.081 Total
62
Page 447
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. SEWA (lanjutan) 11. LEASE (continued)
Biaya yang diakui dalam laba rugi terkait dengan The following are the amounts recognized in profit or
perjanjian sewa menyewa Perusahaan adalah loss related to lease agreements of the Company:
sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Penyusutan aset hak-guna: (Catatan 34) Depreciation right-of-use assets: (Note 34)
Beban pokok penghasilan 59.289 210.557 Cost of revenues
Beban penjualan 32.928 12.610 Selling expenses
Beban umum dan administrasi General and administrative expenses
(Catatan 26) 2.569.767 2.659.110 (Note 26)
Rugi atas penghapusan aset hak-guna Loss on disposal of right-of-use assets
(Catatan 28) 114.539 27.134 (Note 28)
Bunga atas liabilitas sewa (Catatan 30) 90.508 240.994 Interest on lease liabilities (Note 30)
Beban terkait liabilitas sewa bernilai Expenses related to low value and
rendah dan jangka pendek 163.912 390.904 short-term lease liabilities
Total 3.030.943 3.541.309 Total
Ringkasan komponen perubahan liabilitas yang Summary of component of changes in the liabilities
timbul dari sewa adalah sebagai berikut: arising from leases is as follow:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Saldo awal 1.360.727 2.610.935 Beginning balance
Perubahan non-kas - penambahan 1.216.585 1.512.617 Non-cash changes - additions
Arus kas (2.181.581) (2.688.087) Cash flows
Perubahan non-kas - penghapusan (6.126) - Non-cash changes - disposal
Laba selisih kurs (12.296) (74.738) Gains on foreign exchange
Saldo akhir 377.309 1.360.727 Ending balance
Nilai kini dari jadwal pembayaran liabilitas sewa The present values of the scheduled payments of the
berdasarkan tahun jatuh tempo adalah sebagai lease liabilities by the year of maturity are as follows:
berikut:
31 Maret 2026/March 31, 2026
Pembayaran
Liabilitas Sewa
Minimum/
Minimum Lease Komponen Bunga/ Nilai Kini/
Payment Interest Component Present Value
Sampai dengan satu tahun 381.888 (10.754) 371.134 Within one year
Lebih dari satu tahun tapi tidak More than one year but
lebih dari lima tahun 6.229 (54) 6.175 no more than five years
Total 388.117 (10.808) 377.309 Total
31 Maret 2025/March 31, 2025
Pembayaran
Liabilitas Sewa
Minimum/
Minimum Lease Komponen Bunga/ Nilai Kini/
Payment Interest Component Present Value
Sampai dengan satu tahun 1.134.953 (90.484) 1.044.469 Within one year
Lebih dari satu tahun tapi tidak More than one year but
lebih dari lima tahun 327.329 (11.071) 316.258 no more than five years
Total 1.462.282 (101.555) 1.360.727 Total
63
Page 448
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. SEWA (lanjutan) 11. LEASE (continued)
Tingkat bunga per tahun Interest rates per annum
Tingkat bunga pada tahun 2026 dan 2025 berkisar Interest rates in 2026 and 2025 ranged from
antara 5,23% - 6,25%. 5.23% - 6.25%.
Seluruh aset yang diperoleh melalui perjanjian sewa All assets acquired under finance lease agreements
pembiayaan digunakan sebagai jaminan atas are used as collateral for the lease liabilities.
liabilitas sewa.
Pada tanggal 31 Maret 2026 dan 2025, manajemen As of March 31, 2026 and 2025, the Company’s
Perusahaan berkeyakinan tidak terdapat keadaan management believes that there are no events or
yang memberikan indikasi terjadinya penurunan nilai conditions that may indicate impairment in value of
aset hak-guna. right-of-use assets.
12. ASET TAKBERWUJUD - NETO 12. INTANGIBLE ASSETS - NET
Aset takberwujud merupakan pembelian piranti Intangible assets represent purchase of software
lunak yang digunakan untuk kegiatan usaha application used for the Company’s operations and
Perusahaan dan biaya perpanjangan HGB. extension fee of HGB.
Mutasi aset takberwujud untuk tahun yang berakhir Movements of intangible assets for the years ended
pada tanggal-tanggal 31 Maret 2026 dan 2025 March 31, 2026 and 2025 are as follows:
adalah sebagai berikut:
Tahun yang berakhir pada tanggal 31 Maret 2026/
Year ended March 31, 2026
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending
Balance Additions Reclassifications Deductions Balance
Harga Perolehan Cost
Piranti lunak 2.824.023 1.244 2.258 1.284 2.826.241 Software
Perizinan 413.244 - - - 413.244 License
Total Harga Perolehan 3.237.267 1.244 2.258 1.284 3.239.485 Total Cost
Akumulasi Amortisasi Accumulated Amortization
Piranti lunak 1.007.048 418.279 - 1.284 1.424.043 Software
Perizinan - 17.219 - - 17.219 License
Total Akumulasi Amortisasi 1.007.048 435.498 - 1.284 1.441.262 Total Accumulated Amortization
Nilai Buku Neto 2.230.219 1.798.223 Net Book Value
Tahun yang berakhir pada tanggal 31 Maret 2025/
Year ended March 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Reklasifikasi/ Pengurangan/ Ending
Balance Additions Reclassifications Deductions Balance
Harga Perolehan Cost
Piranti lunak 877.049 1.435.320 511.917 263 2.824.023 Software
Perizinan - 413.244 - - 413.244 License
Total Harga Perolehan 877.049 1.848.564 511.917 263 3.237.267 Total Cost
Akumulasi Amortisasi Accumulated Amortization
Piranti lunak 774.590 232.721 - 263 1.007.048 Software
Nilai Buku Neto 102.459 2.230.219 Net Book Value
Beban amortisasi dibebankan pada usaha untuk Amortization expenses charged to operations for the
tahun yang berakhir pada tanggal 31 Maret 2026 years ended March 31, 2026 and 2025 amounting to
dan 2025 masing-masing sebesar $AS435.498 dan US$435,498 and US$232,721, respectively,
$AS232.721 (Catatan 34). (Notes 34).
Pada tanggal 31 Maret 2026 dan 2025, manajemen As of March 31, 2026 and 2025, the Company’s
Perusahaan berkeyakinan tidak terdapat keadaan management believes that there are no events or
yang memberikan indikasi terjadinya penurunan nilai conditions that may indicate impairment in value of
aset takberwujud. intangible assets.
64
Page 449
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ESTIMASI TAGIHAN PAJAK 13. ESTIMATED CLAIMS FOR TAX REFUND
Rincian estimasi tagihan pajak adalah sebagai The details of estimated claims for tax refund are as
berikut: follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Pajak Penghasilan Badan Corporate Income Tax
tahun year
2016 256.981 256.981 2016
2026 1.088.674 - 2026
Total 1.345.655 256.981 Total
PPh Badan Tahun 2007 Corporate Income Tax for 2007
Pada bulan Oktober 2012, Direktorat Jenderal Pajak In October 2012, the Directorate General of Taxes
(“DJP”) mengajukan peninjauan kembali kepada (“DGT”) filed civil review to the Supreme Court (“SC”)
Mahkamah Agung (“MA”) atas putusan Pengadilan for the decision from the Tax Court and the Company
Pajak dan Perusahaan telah menyampaikan has submitted appeal memory to the SC in
memori kontra peninjauan kembali kepada April 2023. In October 2025, the SC rejected the civil
Mahkamah Agung pada bulan April 2023. Pada review filed by the DGT.
bulan Oktober 2025, MA menolak peninjauan
kembali yang diajukan oleh DJP.
PPN Masa September sampai dengan November VAT for September to November 2008
2008
Pada tahun 2012, Perusahaan menerima surat In 2012, the Company received decision letter dated
keputusan tertanggal 21 Juni 2012 dan 27 June 21, 2012 and November 27, 2012 from the Tax
November 2012 dari Pengadilan Pajak yang Court which approved the Company’s appeal for its
menyetujui banding Perusahaan atas PPN masa VAT for September - November 2008 of
September-November 2008 sebesar Rp4,396,479,260 (equivalent to US$482,335) and
Rp4.396.479.260 masing-masing (setara dengan Rp439,647,926 (equivalent to US$24,782). On
AS$482.335) dan Rp439.647.926 (setara dengan October 11, 2012, the DGT filed civil review to the SC
AS$24.782). Pada tanggal 11 Oktober 2012, DJP for the decision letter from the Tax Court dated June
mengajukan memori peninjauan kembali kepada 21, 2012. On February 8, 2013, the Company has
MA atas surat keputusan dari Pengadilan Pajak submitted appeal memory. Until the completion date
tertanggal 21 Juni 2012. Pada tanggal 8 Februari of these financial statements, the case is still ongoing
2013, Perusahaan mengajukan kontramemori in the SC.
peninjauan kembali. Sampai dengan tanggal
penyelesaian laporan keuangan, kasus ini masih
dalam proses di MA. Sampai dengan tanggal
penyelesaian laporan keuangan ini, kasus ini masih
dalam proses di MA.
PPN Masa Desember 2008 VAT for December 2008
Pada bulan Oktober 2012, DJP mengajukan In October 2012, the DGT filed civil review to the SC
peninjauan kembali kepada MA atas putusan and the Company has submitted contra memory to
Pengadilan Pajak dan Perusahaan telah the SC in February 2013. In October 2025, the SC
menyampaikan memori kontra peninjauan kembali rejected the civil review filed by the DGT.
kepada Mahkamah Agung pada bulan Februari
2013. Pada bulan Oktober 2025, MA menolak
peninjauan kembali yang diajukan oleh DJP.
65
Page 450
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ESTIMASI TAGIHAN PAJAK (lanjutan) 13. ESTIMATED CLAIMS FOR TAX REFUND
(continued)
Rincian estimasi tagihan pajak adalah sebagai The details of estimated claims for tax refund are as
berikut: (lanjutan) follows: (continued)
PPh Badan Tahun 2010 Corporate Income Tax for 2010
Pada tahun 2016, Perusahaan menerima Putusan In 2016, the Company received Tax Decision Letter
Pengadilan Pajak tertanggal 29 Juni 2016, yang from the Tax Court dated June 29, 2016 which
menyetujui kurang bayar beserta koreksinya approved the underpayment and the related
sebesar AS$414.400 dari sebelumnya sebesar correction totaling to US$414,400 from US$425,630
AS$425.630 yang diajukan oleh DJP. Perusahaan which was proposed by the DGT. The Company
telah menerima pengembalian sebesar received the refund amounting to Rp152,500,333
Rp152.500.333 (setara dengan AS$11.230) pada (equivalent to US$11,230) on December 2, 2016
tanggal 2 Desember 2016 berdasarkan surat based on the DGT’s decision letter dated November
keputusan DJP tertanggal 29 November 2016. 29, 2016. The Company charged the tax assessment
Perusahaan telah mencatat hasil pemeriksaan result of US$456,814 as part of “Income Tax
pajak ini sebesar AS$456.814 sebagai bagian dari Expense - Net” account in the 2016 statement of
akun “Beban Pajak Penghasilan - Neto” dalam profit or loss and other comprehensive income (Note
laporan laba rugi dan penghasilan komprehensif lain 28). On September 28, 2016, the Company has
tahun 2016 (Catatan 28). Pada tanggal 28 submitted appeal memory. Until the completion date
September 2016 Perusahaan mengajukan Memori of these financial statements, the case is still ongoing
Peninjauan Kembali. Sampai dengan tanggal in the SC.
penyelesaian laporan keuangan, kasus tersebut
masih dalam proses di MA.
PPN Masa April 2010 sampai dengan Maret 2011 VAT for April 2010 to March 2011
Pada bulan Mei 2023, MA menolak peninjauan In May 2023, the SC rejected the civil review filed by
kembali yang diajukan oleh DJP atas PPN masa the DGT on VAT for November 2010. Until the
November 2010. Sampai dengan tanggal completion date of these financial statements, the
penyelesaian laporan keuangan ini, PPN masa cases for VAT relating to April, May, August,
April, Mei, Agustus, September dan Desember 2010 September and December 2010 and January and
dan Januari dan Februari 2011 masih dalam proses February 2011 are still ongoing in the SC.
di MA.
PPN Masa Januari sampai dengan VAT for January to December 2012
Desember 2012
Pada bulan Januari 2014, Perusahaan menerima In January 2014, the Company received
Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) Underpayment Tax Assessment Letter (“SKPKB”) for
untuk PPN masa Januari - November 2012 sebesar its VAT from January to November 2012 amounting
Rp24.790.951.405 (setara dengan $AS2.173.882) to Rp24,790,951,405 (equivalent to US$2,173,882)
dan beberapa Surat Tagihan Pajak (“STP”) sebesar and several Tax Collection Letters (“STP”) totaling to
Rp2.825.850.799 (setara dengan $AS247.794). Rp2,825,850,799 (equivalent to US$247,794).
Pada bulan Januari 2014, Perusahaan menerima In January 2014, the Company received
Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) atas Overpayment Tax Assessment Letter (“SKPLB”) of
PPN masa Desember 2012 sebesar VAT for December 2012 amounting to
Rp25.514.378.167 (setara dengan $AS2.237.332). Rp25,514,378,167 (equivalent to US$2,237,332).
Pada bulan Februari 2014, Perusahaan telah In February 2014, the Company received the claim for
menerima tagihan PPN masa Desember 2012 tax refund of VAT for December 2012 of
sebesar Rp8.220.395.305 (setara dengan Rp8,220,395,305 (equivalent to US$720,834) from
$AS720.834) dari jumlah yang disetujui sebesar the approved amount of Rp25,514,378,167
Rp25.514.378.167 (setara dengan $AS2.237.318) (equivalent to US$2,237,318) after deducting certain
setelah dikurangi dengan sebagian SKPKB dan STP portion of SKPKB and STP totaling to
sebesar Rp17.293.982.862 (setara dengan Rp17,293,982,862 (equivalent to US$1,516,484).
$AS1.516.484).
66
Page 451
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ESTIMASI TAGIHAN PAJAK (lanjutan) 13. ESTIMATED CLAIMS FOR TAX REFUND
(continued)
Rincian estimasi tagihan pajak adalah sebagai The details of estimated claims for tax refund are as
berikut: (lanjutan) follows: (continued)
PPN Masa Januari sampai dengan VAT for January to December 2012 (continued)
Desember 2012 (lanjutan)
Pada bulan Maret 2014, Perusahaan telah In March 2014, the Company paid the underpayment
membayar kurang bayar atas PPN masa Januari of VAT for January to November 2012 amounting to
sampai dengan November 2012 sebesar Rp10,322,819,342 (equivalent to US$905,193). In
Rp10.322.819.342 (setara dengan $AS905.193). April 2014, The Company sent objection letter
Pada bulan April 2014, Perusahaan mengajukan regarding SKPKBs of VAT for January to November
surat keberatan atas SKPKB PPN bulan Januari 2012 and STPs amounting to Rp6,329,694,664
sampai dengan November 2012 dan STP masing- (equivalent to US$555,042) and Rp2,806,064,069
masing sebesar Rp6.329.694.664 (setara dengan (equivalent to US$246,060), respectively. The
$AS555.042) dan Rp2.806.064.069 (setara dengan difference in the amount of SKPKB and STP of VAT
$AS246.060). Selisih atas jumlah SKPKB dan STP for January to December 2012 with the total amount
PPN bulan Januari sampai dengan Desember 2012 paid by the Company amounted to Rp18,481,043,471
dengan jumlah yang dibayarkan oleh Perusahaan (equivalent to US$1,896,887).
sebesar Rp18.481.043.471 (setara dengan
$AS1.896.887).
Pada bulan Maret 2015, Perusahaan menerima In March 2015, the Company received letters
surat dari DJP mengenai penolakan keberatan from the DGT regarding rejection of the Company’s
Perusahaan atas pemeriksaan PPN tahun 2012 objection for 2012 VAT assessment totaling to
sebesar Rp9.135.758.733 (setara dengan Rp9,135,758,733 (equivalent to US$698,239). In
$AS698.239). Pada bulan Juni 2015, Perusahaan June 2015, the Company filed an appeal on the
mengajukan banding atas keputusan DJP ke DGT’s decision to the Tax Court.
Pengadilan Pajak.
Pada tahun 2017, Perusahaan menerima surat In 2017, the Company received decision letter from
keputusan dari Pengadilan Pajak dimana the Tax Court which approved the Company’s appeal
Pengadilan Pajak menyetujui banding Perusahaan for its SKPKB on VAT for January to December 2012.
atas SKPKB PPN masa Januari - Desember 2012. The Company received the refund amounting to
Perusahaan telah menerima pengembalian sebesar Rp11,087,632,581 (equivalent to US$817,048) in
Rp11.087.632.581 (setara dengan $AS817.048) February 2018. In December 2017, the DGT filed civil
pada bulan Februari 2018. Pada bulan Desember review to the SC for the decision letter from the Tax
2017, DJP mengajukan memori peninjauan kembali Court. In January 2018, the Company has submitted
kepada MA atas surat keputusan dari Pengadilan appeal memory to the SC.
Pajak. Pada bulan Januari 2018, Perusahaan
mengajukan kontra memori peninjauan kembali
kepada MA.
Pada bulan April 2018, Perusahaan menerima surat In April 2018, the Company received decision letter
keputusan dari DJP yang menyetujui pengurangan from the DGT which approved the deduction of STP
atas STP PPN masa pajak Januari sampai of VAT for January to December 2012 from
Desember 2012, dari sebesar Rp2.806.064.069 Rp2,806,064,069 (equivalent to US$197,000) to
(setara dengan $AS197.000) menjadi sebesar become Rp1,540,125,136 (equivalent to
Rp1.540.125.136 (setara dengan $AS108.124). US$108,124). The refund received by the Company
Pengembalian tersebut diterima Perusahaan amounting to Rp1,265,938,933 (equivalent to
sebesar Rp1.265.938.933 (setara dengan US$88,875) on May 12, 2018. The Company agreed
$AS88.875) pada tanggal 12 Mei 2018. Perusahaan with the decision from the DGT and recorded the
menerima keputusan dari DJP dan mencatat koreksi correction amounting to Rp1,540,125,136
sebesar Rp1.540.125.136 (setara dengan (equivalent to US$108,124).
$AS108.124).
67
Page 452
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ESTIMASI TAGIHAN PAJAK (lanjutan) 13. ESTIMATED CLAIMS FOR TAX REFUND
(continued)
Rincian estimasi tagihan pajak adalah sebagai The details of estimated claims for tax refund are as
berikut: (lanjutan) follows: (continued)
PPN Masa Januari sampai dengan VAT for January to December 2012 (continued)
Desember 2012 (lanjutan)
Pada bulan April 2021, MA menolak peninjauan In April 2021, the SC has rejected the civil review
kembali yang diajukan oleh DJP atas PPN masa filed by the DGT related to VAT for June 2012.
Juni 2012.
Pada bulan Juni dan Desember 2021, MA In June and December 2021, the SC has accepted
mengabulkan peninjauan kembali yang diajukan the civil review filed by the DGT related to VAT for
oleh DJP atas PPN masa Maret, Juli dan Oktober March, July and October 2012. The Company has
2012. Perusahaan mencatat koreksi sebesar recorded a correction of Rp1,333,495,080
Rp1.333.495.080 (setara dengan $AS91.985) (equivalent to US$91,985) as part of the “Other
sebagai bagian dari akun “Beban Lainnya”. Expenses”.
Pada bulan Mei dan Juni 2022, MA menolak In May and June 2022, the SC rejected the civil
peninjauan kembali yang diajukan oleh DJP atas review filed by the DGT related to VAT for January,
PPN masa Januari, Mei, Agustus dan September May, August and September 2012.
2012.
Pada bulan Mei dan Oktober 2023, MA menolak In May and October 2023, the SC rejected the civil
peninjauan kembali yang diajukan oleh DJP atas review filed by the DGT on the VAT for November
PPN masa November dan Desember 2012. and December 2012.
Pada bulan Oktober 2025, MA menolak peninjauan In October 2025, the SC rejected the civil review filed
kembali yang diajukan oleh DJP atas PPN masa by the DGT on the VAT for February 2012.
Februari 2012.
PPh Badan Tahun 2016 Corporate Income Tax for 2016
Pada bulan Agustus 2019, Perusahaan menerima In August 2019, the Company received SKPKB for
SKPKB atas tagihan pajak penghasilan badan tahun corporate income tax for 2016 of US$463,253. The
2016 sebesar $AS463.253. Perusahaan telah Company paid the above underpayment amounting
membayar kurang bayar tersebut sebesar to US$463,253 in August 2019. The Company filed
$AS463.253 pada bulan Agustus 2019. Perusahaan an objection letter in November 2019 to the Tax
mengajukan surat keberatan pada bulan November Office, with the agreed amount of US$272,141 and
2019 dengan jumlah kurang bayar yang disetujui presented it under “Income Tax Expense - Current”.
oleh Perusahaan sebesar $AS272.141 dan dicatat
sebagai bagian dari akun “Beban Pajak Penghasilan
- Kini”.
Pada bulan Oktober 2020, Perusahaan memperoleh In October 2020, the Company received tax decision
surat keputusan dari Kantor Pajak yang isinya letter from the Tax Office which rejected the
menolak keberatan Perusahaan dan menambahkan Company’s objection and added correction of
koreksi sebesar US$65.869. Pada bulan Januari US$65,869. In January 2022, the Company paid the
2022, Perusahaan telah membayar kurang bayar underpayment totaling to Rp926,064,080
tersebut sebesar Rp926.064.080 (setara dengan (equivalent to US$66,501). In January 2022, the
$AS66.501). Pada bulan Januari 2022, Perusahaan Company filed an appeal on the DGT’s decision to
mengajukan banding ke Pengadilan Pajak atas the Tax Court. Until the completion date of these
putusan DJP. Sampai dengan tanggal penyelesaian financial statements, this case is still ongoing in the
laporan keuangan ini, kasus ini masih dalam proses Tax Court.
di Pengadilan Pajak.
68
Page 453
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG BANK JANGKA PENDEK 14. SHORT-TERM BANK LOANS
Akun ini merupakan utang bank jangka pendek yang This account represents short-term bank loans
diperoleh dari: obtained from:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
PT Bank Mizuho Indonesia PT Bank Mizuho Indonesia
(Rp895.000.000.000 (Rp895,000,000,000
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp480.000.000.000 and Rp480,000,000,000
pada tanggal 31 Maret 2025) 52.668.746 28.944.000 as of March 31, 2025)
PT Bank Resona Perdania PT Bank Resona Perdania
(Rp325.000.000.000 (Rp325,000,000,000
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp235.000.000.000 and Rp235,000,000,000
pada tanggal 31 Maret 2025) 19.125.522 14.170.500 as of March 31, 2025)
MUFG Bank Ltd., Cabang Jakarta MUFG Bank Ltd., Jakarta Branch
(Rp310.000.000.000 (Rp310,000,000,000
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp1.064.223.440.000 and Rp1,064,223,440,000
dan $AS21.200.000 and US$21,200,000
pada tanggal 31 Maret 2025) 18.242.806 85.339.373 as of March 31, 2025)
PT Bank SMBC Indonesia Tbk PT Bank SMBC Indonesia Tbk
(Rp55.588.800.000 (Rp55,588,800,000
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp278.424.940.800 and Rp278,424,940,800
dan $AS20.000.000 and US$20,000,000
pada tanggal 31 Maret 2025) 3.271.276 36.789.024 as of March 31, 2025)
Total 93.308.350 165.242.897 Total
MUFG Bank Ltd., Cabang Jakarta (“MUFG”) MUFG Bank Ltd., Jakarta Branch (“MUFG”)
Berdasarkan perjanjian pinjaman bertanggal Based on a loan agreement dated March 31, 2012
31 Maret 2012 dan telah beberapa kali dilakukan and has been amended and extended several times,
amandemen dan perpanjangan, dengan with the latest extension dated March 27, 2026, the
perpanjangan terakhir pada tanggal 27 Maret 2026, Company obtained a loan facility from MUFG as
Perusahaan memperoleh fasilitas pinjaman dari follows:
MUFG sebagai berikut:
a. Pinjaman Bergulir Tanpa Komitmen dengan a. Uncommited Revolving Loan with a maximum
maksimum pinjaman sebesar credit facility of Rp1,900,000,000,000.
Rp1.900.000.000.000.
b. Uncommitted Payable Finance dengan batas b. Uncommited Payable Finance with a maximum
maksimum pinjaman sebesar credit facility of Rp300,000,000,000.
Rp300.000.000.000.
c. Uncommitted Lettter of Credit - fasilitas c. Uncommitted Letter of Credit - Import/Local
Impor/Lokal dengan batas maksimum pinjaman facility with a maximum credit facility of
sebesar Rp600.000.000.000. Rp600,000,000,000.
d. Penyelesaian Impor tanpa Komitmen dengan d. Uncommitted Import Settlement with a
batas maksimum pinjaman sebesar maximum credit facility of Rp600,000,000,000.
Rp600.000.000.000.
e. Fasilitas Valuta Asing tanpa Komitmen dengan e. Uncommitted Forex (Forward) Facility with a
batas maksimum pinjaman sebesar maximum credit facility of $US24,000,000.
$AS24.000.000.
69
Page 454
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG BANK JANGKA PENDEK (lanjutan) 14. SHORT-TERM BANK LOANS (continued)
Akun ini merupakan utang bank jangka pendek yang This account represents short-term bank loans
diperoleh dari: (lanjutan) obtained from: (continued)
MUFG Bank Ltd., Cabang Jakarta (“MUFG”) MUFG Bank Ltd., Jakarta Branch (“MUFG”)
(lanjutan) (continued)
Batas maksimum gabungan fasilitas pinjaman a, b, The maximum combined credit facilities for facilities
c, d, dan e adalah sebesar Rp1.900.000.000.000 a, b, c, d, and e are Rp1,900,000,000,000 or its
atau nilai setaranya dalam mata uang Yen Jepang equivalent in Japanese Yen and/or United States
dan/atau Dolar Amerika Serikat. Fasilitas pinjaman Dollar currency. This loan facility is available until
ini dapat digunakan sampai dengan tanggal March 31, 2026. This loan facility is available for
31 Maret 2026. Fasilitas pinjaman ini tersedia 12 months from the date of the agreement and will
selama 12 bulan sejak tanggal perjanjian dan akan mature on several dates which are June 30, 2027,
jatuh tempo pada beberapa tanggal yaitu September 30, 2027 and March 31, 2028. The
30 Juni 2027, 30 September 2027 dan 31 Maret facility is charged interest at the cost of fund + 0.75%
2028. Fasilitas ini dikenakan bunga sebesar cost of per annum. This facility is used for the Company’s
fund + 0,75% per tahun. Fasilitas ini digunakan working capital.
untuk modal kerja Perusahaan.
Pada tanggal 31 Maret 2026, fasilitas yang telah As of March 31, 2026, the facility that has been used
digunakan oleh Perusahaan adalah fasilitas a, b dan by the Company is facility a, b and e.
e.
PT Bank SMBC Indonesia Tbk (“SMBC”) PT Bank SMBC Indonesia Tbk (“SMBC”)
Berdasarkan perjanjian pinjaman bertanggal Based on a loan agreement dated October 12, 2009
12 Oktober 2009 dan telah beberapa kali dilakukan and has been amended and extended several times,
amandemen dan perpanjangan, dengan with the latest extension dated September 30, 2025,
perpanjangan terakhir pada tanggal 30 September the Company obtained a loan facility from SMBC as
2025, Perusahaan memperoleh fasilitas pinjaman follows:
dari SMBC sebagai berikut:
a. Loan on Note dengan maksimum pinjaman a. Loan on Note with a maximum credit facility of
sebesar Rp1.400.000.000.000. Rp1,400,000,000,000.
b. Foreign bills bought-1 dengan batas maksimum b. Foreign bills bought-1 with a maximum credit
pinjaman sebesar Rp256.000.000.000. facility of Rp256,000,000,000.
c. Foreign bills bought-2 dengan batas maksimum c. Foreign bills bought-2 with a maximum credit
pinjaman sebesar Rp256.000.000.000. facility of Rp256,000,000,000.
d. Bank garansi dengan batas maksimum d. Bank guarantee with a maximum credit facility
pinjaman sebesar Rp160.000.000.000. of Rp160,000,000,000.
e. Commercial Letter of Credit dengan batas e. Commercial Letter of Credit with a maximum
maksimum pinjaman sebesar credit facility of Rp1,400,000,000,000.
Rp1.400.000.000.000.
f. Loan on Note - fasilitas impor dengan batas f. Loan on Note - import facility with a maximum
maksimum pinjaman sebesar credit facility of Rp1,400,000,000,000.
Rp1.400.000.000.000.
g. Acceptance dengan batas maksimum pinjaman g. Acceptance with a maximum credit facility of
sebesar Rp1.400.000.000.000. Rp1,400,000,000,000.
70
Page 455
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG BANK JANGKA PENDEK (lanjutan) 14. SHORT-TERM BANK LOANS (continued)
Akun ini merupakan utang bank jangka pendek yang This account represents short-term bank loans
diperoleh dari: (lanjutan) obtained from: (continued)
PT Bank SMBC Indonesia Tbk (“SMBC”) (lanjutan) PT Bank SMBC Indonesia Tbk (“SMBC”) (continued)
Batas maksimum gabungan fasilitas pinjaman a, b, The maximum combined credit facilities for facilities
c, e, f dan g adalah sebesar Rp1.400.000.000.000 a, b, c, e, f and g are Rp1,400,000,000,000 or its
atau nilai setaranya dalam mata uang Yen Jepang equivalent in Japanese Yen and/or United States
dan/atau Dolar Amerika Serikat. Fasilitas pinjaman Dollar currency. This loan facility is available until
ini dapat digunakan sampai dengan tanggal September 30, 2026. This loan facility is available for
30 September 2026. Fasilitas pinjaman ini tersedia 12 months from the date of the agreement and will
selama 12 bulan sejak tanggal perjanjian dan akan mature on 9 months after the date of the last
jatuh tempo pada 9 bulan setelah tanggal penarikan withdrawal of the facility. The facility is charged
terakhir fasilitas. Fasilitas ini dikenakan bunga interest at the cost of fund + 0.3% per annum. This
sebesar cost of fund + 0,3% per tahun. Fasilitas ini facility is used for the Company's working capital.
digunakan untuk modal kerja Perusahaan.
Pada tanggal 31 Maret 2026, fasilitas yang telah As of March 31, 2026, the facility that has been used
digunakan oleh Perusahaan adalah fasilitas by the Company is facility d, e and g.
d, e dan g.
PT Bank Mizuho Indonesia (“Mizuho”) PT Bank Mizuho Indonesia (“Mizuho”)
Berdasarkan perjanjian pinjaman bertanggal Based on a loan agreement dated
21 Februari 2020 dan telah beberapa kali dilakukan February 21, 2020 and has been amended and
amandemen dan perpanjangan, dengan perjanjian extended several times, with the latest extension
terakhir pada tanggal 30 April 2025, Perusahaan dated April 30, 2025, the Company obtained a loan
memperoleh fasilitas pinjaman dari Mizuho berupa facility from Mizuho with a maximum credit facility of
fasilitas pinjaman modal kerja jangka pendek tanpa US$80,000,000 or equivalent in Japanese Yen
jaminan dengan batas maksimum pinjaman sebesar and/or Rupiah currency. This loan facility is available
$AS80.000.000 atau nilai setaranya dalam mata for 12 months from the date of the agreement and
uang Yen Jepang dan/atau Rupiah. Fasilitas will mature on April 30, 2026. The facility is charged
pinjaman ini tersedia selama 12 bulan sejak tanggal interest at the cost of fund + 0.5% per annum. This
perjanjian dan akan jatuh tempo pada tanggal facility is used for the Company's working capital.
30 April 2026. Fasilitas ini dikenakan bunga sebesar
cost of fund + 0,5% per tahun. Fasilitas ini digunakan
untuk modal kerja Perusahaan.
Pada tanggal 30 April 2026, perjanjian ini On April 30, 2026, this agreement was amended in
mengalami amandemen dimana Perusahaan which the Company obtained a loan facility from
memperoleh fasilitas pinjaman dari Mizuho sebagai Mizuho as follows:
berikut:
a. Pinjaman Berulang dengan maksimum a. Uncommitted Revolving Loan with a maximum
pinjaman sebesar $AS80.000.000. credit facility of US$80,000,000.
b. Uncommitted Letter of Credit dengan batas b. Uncommitted Letter of Credit with a maximum
maksimum pinjaman sebesar $AS80.000.000. credit facility of US$80,000,000.
c. Bank garansi dengan batas maksimum c. Bank guarantee with a maximum credit facility
pinjaman sebesar $AS80.000.000. of US$80,000,000.
71
Page 456
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG BANK JANGKA PENDEK (lanjutan) 14. SHORT-TERM BANK LOANS (continued)
Akun ini merupakan utang bank jangka pendek yang This account represents short-term bank loans
diperoleh dari: (lanjutan) obtained from: (continued)
PT Bank Mizuho Indonesia (“Mizuho”) (lanjutan) PT Bank Mizuho Indonesia (“Mizuho”) (continued)
Batas maksimum gabungan fasilitas pinjaman The maximum combined credit facilities for facilities
a, b dan c adalah sebesar $AS80.000.000 atau nilai a, b and c are US$80,000,000 or its equivalent in
setaranya dalam mata uang Yen Jepang dan/atau Japanese Yen and/or Rupiah currency. This loan
Rupiah. Fasilitas pinjaman ini tersedia selama facility is available for 12 months from the date of the
12 bulan sejak tanggal perjanjian dan akan jatuh agreement and will mature on April 30, 2027. The
tempo pada tanggal 30 April 2027. Fasilitas ini facility is charged interest at the cost of fund + 0.50%
dikenakan bunga sebesar cost of fund + 0,50% per per annum. This facility is used for the Company’s
tahun. Fasilitas ini digunakan untuk modal kerja working capital.
Perusahaan.
Pada tanggal 31 Maret 2026, fasilitas yang telah As of March 31, 2026, the facility that has been used
digunakan oleh Perusahaan adalah fasilitas a. by the Company is facility a.
PT Bank Resona Perdania (“Resona”) PT Bank Resona Perdania (“Resona”)
Berdasarkan perjanjian pinjaman tertanggal Based on a loan agreement dated March 19, 2025,
19 Maret 2025, Perusahaan memperoleh fasilitas the Company obtained an uncommitted working
pinjaman dari Resona berupa fasilitas pinjaman capital loan facility from Resona with a maximum
modal kerja jangka pendek tanpa jaminan dengan credit facility of US$15,000,000 or equivalent
batas maksimum pinjaman sebesar $AS15.000.000 in Japanese Yen and/or Rupiah currency.
atau nilai setaranya dalam mata uang Yen Jepang On March 19, 2026, this agreement was amended in
dan/atau Rupiah. Pada tanggal 19 Maret 2026, which the Company obtained a loan facility from
perjanjian ini mengalami amandemen dimana Resona in the form of a revolving credit facility
Perusahaan memperoleh fasilitas pinjaman dari amounting to US$20,000,000 or equivalent in
Resona berupa fasilitas pinjaman bergulir sebesar Japanese Yen and/or Rupiah currency.
$AS20.000.000 atau nilai setaranya dalam mata
uang Yen Jepang dan/atau Rupiah.
Fasilitas pinjaman ini tersedia selama 12 bulan sejak This loan facility is available for 12 months from the
tanggal perjanjian dan akan jatuh tempo pada date of the agreement and will mature on
tanggal 19 Maret 2027. Fasilitas ini dikenakan March 19, 2027. The facility is charged interest at the
bunga sebesar cost of fund + 0,5% per tahun. cost of fund + 0.5% per annum. This facility is used
Fasilitas ini digunakan untuk modal kerja for the Company's working capital.
Perusahaan.
Pada tanggal 31 Maret 2026, fasilitas kredit ini telah As of March 31, 2026, this credit facility has been
digunakan oleh Perusahaan. used by the Company.
Pada tanggal 31 Maret 2026 dan 2025, Perusahaan As of March 31, 2026 and 2025, the Company has
telah memenuhi seluruh persyaratan yang diuraikan complied with all convenants which are stated in the
dalam perjanjian pinjaman. loan agreements.
Pada tanggal 31 Maret 2026 dan 2025, tidak terdapat As of March 31, 2026 and 2025, there are no assets
aset atau jaminan yang digunakan sebagai agunan or guarantees pledged as collateral for all loan
untuk seluruh fasilitas pinjaman. facilities.
Beban bunga sebesar $AS7.249.039 dan Interest expense amounted to US$7,249,039 and
$AS7.072.169 masing-masing pada tahun 2026 dan US$7,072,169 in 2026 and 2025, respectively
2025 (Catatan 30). (Note 30).
72
Page 457
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. UTANG USAHA 15. TRADE PAYABLES
Rincian utang usaha adalah sebagai berikut: The details of trade payables are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Pihak berelasi (Catatan 6c) 97.044.178 65.137.662 Related parties (Note 6c)
Pihak ketiga 7.281.919 9.348.191 Third parties
Total 104.326.097 74.485.853 Total
Rincian utang usaha kepada pihak ketiga The details of trade payables to third parties arising
sehubungan dengan pembelian barang dan jasa from purchases of goods and services are as
adalah sebagai berikut: follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Suku cadang 5.720.906 6.167.726 Spare parts
Alat berat 755.874 2.667.764 Heavy equipment
Pemeliharaan dan perbaikan 406.633 309.289 Repairs and maintenance
Lain-lain 398.506 203.412 Others
Total 7.281.919 9.348.191 Total
Rincian utang usaha berdasarkan mata uang asal The details of trade payables based on original
adalah sebagai berikut: currencies are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Pihak berelasi Related parties
Dolar Amerika Serikat 41.772.276 24.202.721 United States Dollar
Rupiah Rupiah
(Rp860.045.930.631 (Rp860,045,930,631
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp577.679.296.421 and Rp577,679,296,421
pada tanggal 31 Maret 2025) 50.613.703 34.823.108 as of March 31, 2025)
Yen Jepang Japanese Yen
(¥JP744.286.522 (JP¥744,286,522
pada tanggal 31 Maret 2026 as of March 31, 2026
dan ¥JP919.072.683 and JP¥919,072,683
pada tanggal 31 Maret 2025) 4.658.199 6.111.833 as of March 31, 2025)
Subtotal 97.044.178 65.137.662 Sub-total
Pihak ketiga Third parties
Rupiah Rupiah
(Rp119.376.009.952 (Rp119,376,009,952
pada tanggal 31 Maret 2026 as of March 31, 2026
dan Rp143.762.617.232 and Rp143,762,617,232
pada tanggal 31 Maret 2025) 7.025.279 8.657.496 as of March 31, 2025)
Dolar Amerika Serikat 240.167 429.095 United States Dollar
Yen Jepang Japanese Yen
(¥JP37.775.850 (JP¥37,775,850
pada tanggal 31 Maret 2025) - 251.209 as of March 31, 2025)
Dolar Australia Australian Dollar
($AU24.045 (AU$24,045
pada tanggal 31 Maret 2026 as of March 31, 2026
dan $AU16.445 and AU$16,445
pada tanggal 31 Maret 2025) 16.473 10.391 as of March 31, 2025)
Subtotal 7.281.919 9.348.191 Sub-total
Total 104.326.097 74.485.853 Total
73
Page 458
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. UTANG USAHA (lanjutan) 15. TRADE PAYABLES (continued)
Analisa umur utang usaha berdasarkan tanggal The aging analysis of trade payables based on due
jatuh tempo adalah sebagai berikut: dates are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Lancar 18.109.181 8.709.404 Current
Telah jatuh tempo: Overdue:
Kurang dari 3 bulan 67.972.618 62.131.886 Less than 3 months
3 - 6 bulan 14.391.968 2.188.635 3 - 6 months
Lebih dari 6 bulan - 1 tahun 3.852.330 1.455.928 Over 6 months - 1 year
Total 104.326.097 74.485.853 Total
Pada tanggal 31 Maret 2026 dan 2025, tidak ada As of March 31, 2026 and 2025, there are no
jaminan yang diberikan Perusahaan atas utang collaterals provided by the Company for the above
usaha di atas. trade payables.
16. UANG MUKA PELANGGAN 16. CUSTOMERS’ DEPOSITS
Pada tanggal 31 Maret 2026 dan 2025, uang muka As of March 31, 2026 and 2025, customers’
pelanggan terutama merupakan uang muka yang deposits mainly represent advances received from
diterima dari pelanggan atas pembelian alat berat, customers for purchase of heavy equipment,
suku cadang dan kelebihan pembayaran masing- spare parts and overpayments amounting to
masing sebesar $AS8.111.969 dan $AS3.426.403. US$8,111,969 and US$3,426,403, respectively.
17. BEBAN AKRUAL DAN LIABILITAS IMBALAN 17. ACCRUED EXPENSES AND SHORT-TERM
KERJA JANGKA PENDEK EMPLOYEE BENEFITS LIABILITY
Beban akrual terdiri dari akrual atas: Accrued expenses consists of accruals for:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Royalti (Catatan 33e) 4.927.889 5.827.000 Royalty (Note 33e)
Penjualan alat berat 2.520.059 2.226.209 Sales of heavy equipment
Penjualan suku cadang 1.387.617 1.504.763 Sale of spare parts
Jasa pemeliharaan dan perbaikan 715.591 1.541.189 Repairs and maintenance services
Lain-lain 172.518 293.491 Others
Total 9.723.674 11.392.652 Total
Beban akrual atas penjualan alat berat terutama Accruals for sales of heavy equipment mainly
merupakan akrual atas biaya pengiriman alat berat represent accruals for delivery cost of heavy
dan aksesoris untuk alat berat serta garansi equipment and accessories for heavy equipment
tambahan sesuai dengan permintaan pelanggan. and accrual for extended warranty as required by
customers.
Beban akrual atas penjualan suku cadang terutama Accruals for sales of spare parts mainly represent
merupakan akrual atas biaya pengiriman suku accruals for delivery cost of spare parts.
cadang.
Beban akrual atas jasa pemeliharaan dan perbaikan Accruals for repairs and maintenance services
terutama merupakan biaya untuk mendukung mainly represent accruals for costs incurred in
proyek pemeliharaan menyeluruh yang berkaitan establishing full maintenance site support in
dengan jasa pemeliharaan dan perbaikan. connection with repairs and maintenance services.
74
Page 459
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
17. BEBAN AKRUAL DAN LIABILITAS IMBALAN 17. ACCRUED EXPENSES AND SHORT-TERM
KERJA JANGKA PENDEK (lanjutan) EMPLOYEE BENEFITS LIABILITY (continued)
Liabilitas Imbalan Kerja Jangka Pendek Short-term Employee Benefits Liability
Pada tanggal 31 Maret 2026 dan 2025, liabilitas As of March 31, 2026 and 2025, short-term
imbalan kerja jangka pendek terdiri dari akrual employee benefits liability consists of accrual for
beban gaji dan tunjangan karyawan masing-masing employee salaries and benefits amounting to
sebesar $AS2.666.317 dan $AS4.369.458. US$2,666,317 and US$4,369,458, respectively.
18. PAJAK DIBAYAR DI MUKA DAN UTANG PAJAK 18. PREPAID TAX AND TAXES PAYABLE
a. Pajak dibayar di muka a. Prepaid tax
Pada tanggal 31 Maret 2026, pajak dibayar di As of March 31, 2026, prepaid tax represents
muka merupakan Pajak Pertambahan Nilai Value Added Tax (“VAT”) which will be
(“PPN”) yang akan dikompensasikan pada compensated in the next period amounted to
periode berikutnya sebesar $AS996.102. US$996,102.
Pada tanggal 31 Maret 2025, pajak dibayar di As of March 31, 2025, prepaid tax represents
muka merupakan sisa lebih bayar pajak remaining overpayment of income tax under
penghasilan Pasal 21 yang akan Article 21 that will be compensated to the next
dikompensasikan pada periode berikutnya period amounting to US$379,069.
sebesar $AS379.069.
b. Utang pajak b. Taxes payable
Utang pajak terdiri dari: Taxes payable consist of:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Pajak Penghasilan: Income Taxes:
Pasal 4(2) 10.306 51.306 Article 4(2)
Pasal 21 465.063 - Article 21
Pasal 23 28.183 55.706 Article 23
Pasal 26 1.279 13.659 Article 26
Pasal 29 (Catatan 31) - 3.055.469 Article 29 (Note 31)
Pajak Pertambahan Nilai - 1.819.738 Value Added Tax
Total 504.831 4.995.878 Total
19. LIABILITAS IMBALAN KERJA JANGKA 19. LONG-TERM EMPLOYEE BENEFITS LIABILITY
PANJANG
Rincian liabilitas imbalan kerja jangka panjang The details of long-term employee benefits liability
adalah sebagai berikut: are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Imbalan pasca-kerja 12.855.103 11.419.961 Post-employment benefits
Imbalan kerja jangka panjang lainnya 7.472.614 6.211.871 Other long-term employment benefits
Total 20.327.717 17.631.832 Total
75
Page 460
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. LIABILITAS IMBALAN KERJA JANGKA 19. LONG-TERM EMPLOYEE BENEFITS LIABILITY
PANJANG (lanjutan) (continued)
Asumsi-asumsi utama dan metode yang digunakan The principal assumptions and method used in
dalam menentukan liabilitas imbalan kerja karyawan determining the liability for employee benefits as of
pada tanggal 31 Maret 2026 dan 2025 adalah March 31, 2026 and 2025 are as follows:
sebagai berikut:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Tingkat diskonto per tahun 5,88% - 6,98% 6,53% - 7,20% Annual discount rate
Tingkat kenaikan gaji Annual wages
dan upah per tahun 7,00% 7,00% and salary increase rate
Usia pensiun 55 tahun/years old 55 tahun/years old Retirement age
Tingkat kematian Tabel Mortalita Tabel Mortalita Mortality rate
Indonesia IV 2019/ Indonesia IV 2019/
Indonesian Indonesian
Mortality Mortality
Table IV 2019 Table IV 2019
Metode Projected Projected Method
Unit Credit Unit Credit
Perusahaan menyediakan imbalan kerja karyawan The Company provides benefits for its employees
berdasarkan Perjanjian Kerja Bersama, Peraturan based on Collective Labor Agreement, Company’s
Perusahaan, Undang-undang tentang Cipta Kerja Policy, Government Regulation of Law No. 6/2023
No. 6/2023 dan Peraturan Pemerintah No. 35/2021. and Government Regulation No. 35/2021. The
Imbalan kerja karyawan ini tidak didanai. benefits are unfunded.
Tabel berikut ini mengikhtisarkan komponen beban The following tables summarize the components of
imbalan kerja karyawan yang dicatat di laporan laba employee benefits expense recognized in the
rugi dan penghasilan komprehensif lain dan jumlah statement of profit or loss and other comprehensive
yang dicatat sebagai liabilitas imbalan kerja income and amounts recognized in the statement of
karyawan di laporan posisi keuangan berdasarkan financial position for the liability for employee benefits
perhitungan KKA Yusi & Rekan, aktuaris as determined by KKA Yusi & Rekan, an
independen, dalam laporannya bertanggal independent actuary, in its reports dated
12 Juni 2026 dan 11 Juni 2025 masing-masing untuk June 12, 2026 and June 11, 2025 for the years ended
tahun yang berakhir pada tanggal-tanggal 31 Maret March 31, 2026 and 2025, respectively.
2026 dan 2025.
Imbalan Pasca-Kerja Post-employment Benefits
a. Beban imbalan pasca-kerja untuk tahun yang a. The post-employment benefits expense for the
berakhir pada tanggal-tanggal 31 Maret 2026 years ended March 31, 2026 and 2025 are as
dan 2025 adalah sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Biaya jasa kini 1.077.839 984.083 Current service cost
Biaya bunga 756.264 667.866 Interest cost
Total 1.834.103 1.651.949 Total
76
Page 461
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. LIABILITAS IMBALAN KERJA JANGKA 19. LONG-TERM EMPLOYEE BENEFITS LIABILITY
PANJANG (lanjutan) (continued)
Imbalan Pasca-Kerja (lanjutan) Post-employment Benefits (continued)
b. Perubahan liabilitas imbalan kerja karyawan b. The movements of liability for employee
untuk tahun yang berakhir pada tanggal-tanggal benefits for the years ended March 31, 2026
31 Maret 2026 dan 2025 adalah sebagai and 2025 are as follows:
berikut:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Saldo awal tahun 11.419.961 11.059.596 Balance at beginning of year
Beban imbalan kerja yang diakui Employee benefits expense
dalam laba rugi 1.834.103 1.651.949 recognized in profit or loss
Rugi (laba) aktuarial yang diakui Actuarial loss (gain)
dalam penghasilan recognized in other
komprehensif lainnya 318.464 (173.179) comprehensive income
Pembayaran selama tahun berjalan (445.249) (628.364) Payments during the year
Laba selisih kurs (272.176) (490.041) Gain on foreign exchange
Saldo akhir tahun 12.855.103 11.419.961 Balance at end of year
c. Mutasi nilai kini kewajiban imbalan pasti adalah c. The movements of the present value of defined
sebagai berikut: benefit obligation are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Saldo awal tahun 11.419.961 11.059.596 Balance at beginning of year
Biaya jasa kini 1.077.839 984.083 Current service cost
Biaya bunga 756.264 667.866 Interest cost
Rugi (laba) aktuaria: Actuarial loss (gain):
Dampak perubahan asumsi keuangan 203.123 (312.762) Changes in financial assumption
Penyesuaian pengalaman 115.341 139.583 Experience adjustments
Pembayaran selama tahun berjalan (445.249) (628.364) Payments during the year
Laba selisih kurs (272.176) (490.041) Gain on foreign exchange
Saldo akhir tahun 12.855.103 11.419.961 Balance at end of year
Perubahan satu poin persentase dalam tingkat A one percentage point change in the assumed
diskonto yang diasumsikan akan memiliki dampak discount rate would have the following effects:
sebagai berikut:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada nilai kini Effect on the present value of
kewajiban imbalan pasti (880.296) 994.639 (791.959) 894.201 defined benefit obligation
77
Page 462
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. LIABILITAS IMBALAN KERJA JANGKA 19. LONG-TERM EMPLOYEE BENEFITS LIABILITY
PANJANG (lanjutan) (continued)
Imbalan Pasca-Kerja (lanjutan) Post-employment Benefits (continued)
Perubahan satu poin persentase dalam tingkat A one percentage point change in the assumed
kenaikan gaji yang diasumsikan akan memiliki salary increase rate would have the following effects:
dampak sebagai berikut:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada nilai kini Effect on the present value of
kewajiban imbalan pasti 983.354 (885.370) 885.707 (797.418) defined benefit obligation
Jatuh tempo kewajiban imbalan pasti pada tanggal The maturity profile of defined benefit obligation as of
31 Maret 2026 dan 2025 adalah sebagai berikut: March 31, 2026 and 2025 are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Dalam jangka waktu 12 bulan 1.797.852 1.409.778 Within the next 12 months
Antara 1 tahun dan 2 tahun 1.089.524 919.803 Between 1 year and 2 years
Antara 2 tahun dan 5 tahun 3.628.378 3.304.013 Between 2 years and 5 years
Lebih dari 5 tahun 81.739.063 79.108.387 More than 5 years
Total 88.254.817 84.741.981 Total
Imbalan Kerja Jangka Panjang Lainnya Other Long-term Employment Benefits
a. Rincian beban imbalan kerja jangka panjang a. The details of other long-term employment
lainnya pada laporan laba rugi dan penghasilan benefits expense recognized in the statements
komprehensif lain adalah sebagai berikut: of profit or loss and other comprehensive income
are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Biaya jasa kini 803.571 321.723 Current service cost
Biaya bunga 419.694 166.704 Interest cost
Rugi aktuarial yang Recognition of actuarial loss
diakui selama tahun berjalan 425.880 3.482.116 during the year
Total 1.649.145 3.970.543 Total
78
Page 463
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. LIABILITAS IMBALAN KERJA JANGKA 19. LONG-TERM EMPLOYEE BENEFITS LIABILITY
PANJANG (lanjutan) (continued)
Imbalan Kerja Jangka Panjang Lainnya (lanjutan) Other Long-term Employment Benefits (continued)
b. Mutasi liabilitas imbalan kerja jangka panjang b. The movements of other long-term employment
lainnya adalah sebagai berikut: benefits liabilities are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Saldo awal tahun 6.211.871 2.674.442 Balance at beginning of year
Beban imbalan kerja 1.649.145 3.970.543 Employee benefits expense
Pembayaran selama tahun berjalan (240.353) (314.612) Payments during the year
Laba selisih kurs (148.049) (118.502) Gain on foreign exchange
Saldo akhir tahun 7.472.614 6.211.871 Balance at end of year
c. Mutasi nilai kini kewajiban imbalan pasti adalah c. The movements of the present value of defined
sebagai berikut: benefit obligation are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Saldo awal tahun 6.211.871 2.674.442 Balance at beginning of year
Biaya jasa kini 803.571 321.723 Current service cost
Biaya bunga 419.694 166.704 Interest cost
Rugi aktuarial atas kewajiban 425.880 3.482.116 Actuarial loss on obligation
Pembayaran selama tahun berjalan (240.353) (314.612) Payments during the year
Laba selisih kurs (148.049) (118.502) Gain on foreign exchange
Saldo akhir tahun 7.472.614 6.211.871 Balance at end of year
Perubahan satu poin persentase dalam tingkat A one percentage point change in the assumed
diskonto yang diasumsikan akan memiliki dampak discount rate would have the following effects:
sebagai berikut:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada nilai kini Effect on the present value of
kewajiban manfaat pasti (601.017) 693.577 (539.933) 626.185 defined benefit obligation
Perubahan satu poin persentase dalam tingkat A one percentage point change in the assumed
kenaikan gaji yang diasumsikan akan memiliki salary increase rate would have the following effects:
dampak sebagai berikut:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada nilai kini Effect on the present value of
kewajiban imbalan pasti 161.648 (151.255) 141.116 (130.302) defined benefit obligation
79
Page 464
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. LIABILITAS IMBALAN KERJA JANGKA 19. LONG-TERM EMPLOYEE BENEFITS LIABILITY
PANJANG (lanjutan) (continued)
Imbalan Kerja Jangka Panjang Lainnya (lanjutan) Other Long-term Employment Benefits (continued)
Jatuh tempo kewajiban imbalan pasti pada tanggal The maturity profile of defined benefit obligation as of
31 Maret 2026 dan 2025 adalah sebagai berikut: March 31, 2026 and 2025 are as follows:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Dalam jangka waktu 12 bulan 633.889 271.678 Within the next 12 months
Antara 1 tahun dan 2 tahun 732.909 561.189 Between 1 year and 2 years
Antara 2 tahun dan 5 tahun 1.786.978 1.916.337 Between 2 years and 5 years
Lebih dari 5 tahun 41.905.050 46.643.291 More than 5 years
Total 45.058.826 49.392.495 Total
Durasi rata-rata liabilitas imbalan kerja jangka The average duration of long-term employee benefits
panjang pada tanggal 31 Maret 2026 dan 2025 liability as of March 31, 2026 and 2025 are
masing-masing adalah 13,92 tahun dan 13.92 years and 14.36 years, respectively.
14,36 tahun.
20. MODAL SAHAM 20. SHARE CAPITAL
Kepemilikan saham Perusahaan pada tanggal The Company’s share ownership as of March 31,
31 Maret 2026 dan 2025 berdasarkan laporan 2026 and 2025 based on the report from
PT Raya Saham Registra, Biro Administrasi Efek, PT Raya Saham Registra, the Shares Administrator
adalah sebagai berikut: Bureau, are as follows:
Jumlah Saham Jumlah
Ditempatkan dan (Berdasarkan
Disetor Penuh/ Nilai Nominal)/ Persentase
Number of Shares Amount Pemilikan/
Issued and (Based on Percentage of
Pemegang Saham Fully Paid Par Value) Ownership Shareholders
Hitachi Construction Machinery Hitachi Construction Machinery
Co. Ltd., Jepang 408.180.000 Rp 40.818.000.000 48,59% Co.Ltd., Japan
ITOCHU Corporation, Jepang 210.400.000 Rp 21.040.000.000 25,05% ITOCHU Corporation, Japan
Hitachi Construction Machinery Hitachi Construction Machinery
Asia and Pacific Asia and Pacific
Pte. Ltd., Singapura 42.620.000 Rp 4.262.000.000 5,07% Pte. Ltd., Singapore
Masyarakat (masing-masing Public (below 5%
kepemilikan di bawah 5%) 178.800.000 Rp 17.880.000.000 21,29% ownership each)
Total 840.000.000 Rp 84.000.000.000 100,00% Total
US$ 23.232.926
21. TAMBAHAN MODAL DISETOR - NETO 21. ADDITIONAL PAID-IN CAPITAL - NET
Akun ini terdiri dari: This account consists of:
31 Maret 2026/ 31 Maret 2025/
March 31, 2026 March 31, 2025
Agio saham 8.115.419 8.115.419 Additional paid-in capital
Biaya emisi saham (116.583) (116.583) Stock issuance costs
Neto 7.998.836 7.998.836 Net
80
Page 465
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. TAMBAHAN MODAL DISETOR - NETO (lanjutan) 21. ADDITIONAL PAID-IN CAPITAL - NET (continued)
Agio saham merupakan selisih antara harga Additional paid-in capital is the difference between
penawaran saham perdana dengan nilai nominal the offering price with the par value of the Company’s
pada saat penawaran umum saham perdana initial public offering in 1995.
Perusahaan kepada masyarakat yang dilakukan
pada tahun 1995.
22. DIVIDEN KAS 22. CASH DIVIDENDS
Berdasarkan berita acara Rapat Umum Pemegang In accordance with the minutes of the Annual
Saham Tahunan Perusahaan yang diadakan pada Shareholders’ Meeting of the Company held on
tanggal 16 September 2025, sebagaimana September 16, 2025, which were notarized by Deed
dinyatakan dalam Akta Notaris Gatot Widodo, S.E., No. 3 on the same date of Gatot Widodo, S.E., S.H.,
S.H., M.Kn., No. 3 pada tanggal yang sama, para M.Kn., the shareholders resolved to declare cash
pemegang saham setuju untuk membagikan dividen dividends totalling to US$21,743,400 from the net
kas sebesar $AS21.743.400 yang berasal dari laba profit for the year ended March 31, 2025 amounting
bersih tahun buku yang berakhir pada tanggal to US$0.025885 per share. The cash dividends were
31 Maret 2025 atau sebesar $AS0,025885 per fully paid to the shareholders in October 2025.
saham. Pembayaran dividen kas kepada para
pemegang saham dilakukan pada bulan Oktober
2025.
Berdasarkan berita acara Rapat Umum Pemegang In accordance with the minutes of the Annual
Saham Tahunan Perusahaan yang diadakan pada Shareholders’ Meeting of the Company held on
tanggal 24 September 2024, sebagaimana September 24, 2024, which were notarized by Deed
dinyatakan dalam Akta Notaris Christina Dwi Utami, No. 150 on the same date of Christina Dwi Utami,
S.H., M.Hum., M.Kn., No. 150 pada tanggal yang S.H., M.Hum., M.Kn., the shareholders resolved to
sama, para pemegang saham setuju untuk declare cash dividends totalling to US$38,998,315
membagikan dividen kas sebesar $AS38.998.315 from the net profit for the year ended March 31, 2024
yang berasal dari laba bersih tahun buku yang amounting to US$0.046427 per share. The cash
berakhir pada tanggal 31 Maret 2024 atau sebesar dividends were fully paid to the shareholders in
$AS0,046427 per saham. Pembayaran dividen kas October 2024.
kepada para pemegang saham dilakukan pada
bulan Oktober 2024.
23. PENGHASILAN NETO 23. NET REVENUES
Rincian penghasilan neto adalah sebagai berikut: The details of net revenues are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Penjualan alat berat Sales of heavy equipment
Pihak berelasi (Catatan 6e) 2.202.200 173.250 Related parties (Note 6e)
Pihak ketiga 337.016.727 317.520.262 Third parties
Penjualan suku cadang Sales of spare parts
Pihak berelasi (Catatan 6e) 2.631.821 198.834 Related parties (Note 6e)
Pihak ketiga 80.875.600 107.731.995 Third parties
Jasa pemeliharaan dan perbaikan Repair and maintenance services
Pihak berelasi (Catatan 6e) 39.375.821 21.078.091 Related parties (Note 6e)
Pihak ketiga 43.624.633 61.339.409 Third parties
Jasa penyewaan alat berat Rental of heavy equipment
Pihak berelasi (Catatan 6e) 4.594 70.160 Related parties (Note 6e)
Pihak ketiga 9.691.821 14.602.837 Third parties
Total 515.423.217 522.714.838 Total
81
Page 466
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. BEBAN POKOK PENGHASILAN 24. COST OF REVENUES
Rincian beban pokok penghasilan adalah sebagai The details of cost of revenues are as follows:
berikut:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Penjualan alat berat 313.015.197 290.753.433 Sales of heavy equipment
Penjualan suku cadang 55.981.592 68.545.493 Sales of spare parts
Jasa pemeliharaan dan perbaikan 51.164.827 45.391.301 Repairs and maintenance services
Jasa penyewaan alat berat 5.078.347 7.723.976 Rental of heavy equipment
Total 425.239.963 412.414.203 Total
Pembelian alat berat dan suku cadang dari pemasok The purchases of heavy equipment and spare parts
yang melebihi 10% dari jumlah penghasilan selama from suppliers with amount of more than 10% of total
tahun tersebut dilakukan dengan: (Catatan 6e) revenues during the years were made with: (Note 6e)
Tahun yang berakhir pada tanggal 31 Maret/Year ended March 31
Persentase Terhadap
Penghasilan Neto/
Jumlah/Amount Percentage to Net Revenues
2026 2025 2026 2025
PT Hitachi Construction PT Hitachi Construction
Machinery Indonesia 184.791.887 203.200.397 35,85% 38,87% Machinery Indonesia
Hitachi Construction Machinery Hitachi Construction Machinery
Asia and Pacific Pte. Ltd., Asia and Pacific Pte. Ltd.,
Singapura 62.694.266 113.652.330 12,16% 21,74% Singapore
Total 247.486.153 316.852.727 48,02% 60,61% Total
25. BEBAN PENJUALAN 25. SELLING EXPENSES
Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Gaji, upah dan imbalan kerja Salaries, wages and employee
karyawan 10.283.131 10.699.285 benefits
Royalti (Catatan 33e) 10.204.890 10.408.167 Royalty (Note 33e)
Inspeksi pra-penyerahan 2.530.212 1.798.896 Pre-delivery inspection
Servis berkala 1.889.000 1.529.167 Periodical service
Lain-lain 4.020.121 3.678.236 Others
Total 28.927.354 28.113.751 Total
82
Page 467
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah The details of general and administrative expenses
sebagai berikut: are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Gaji, upah dan imbalan kerja Salaries, wages and employee
karyawan 13.089.443 14.210.751 benefits
Keperluan kantor 4.316.585 3.592.750 Office supplies
Penyusutan aset tetap (Catatan 10) 3.434.563 4.029.546 Depreciation of fixed assets (Note 10)
Tenaga kerja honorer 2.697.953 2.597.005 Honorary
Penyusutan aset hak-guna Depreciation of right-of-use assets
(Catatan 11) 2.569.767 2.659.110 (Note 11)
Perjalanan dinas 1.558.088 1.344.655 Travelling
Asuransi 1.415.304 1.465.645 Insurance
Komunikasi 1.312.289 1.345.296 Communication
Perbaikan dan pemeliharaan 1.058.530 1.182.940 Repairs and maintenance
Lain-lain 3.090.180 2.018.929 Others
Total 34.542.702 34.446.627 Total
27. PENDAPATAN LAINNYA 27. OTHER INCOME
Rincian pendapatan lainnya adalah sebagai berikut: The details of other income are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Laba neto selisih kurs atas Gain on foreign exchange
aktivitas operasi 1.307.892 - of operating activities
Pendapatan dividen kas (Catatan 9) 527.325 363.353 Cash dividends (Note 9)
Laba atas pelepasan aset tetap - neto Gain on disposal of fixed assets - net
(Catatan 10) 220.378 609.994 (Note 10)
Pendapatan klaim garansi - neto 56.926 741.740 Warranty claim income - net
Pendapatan komisi - 158.124 Commission income
Pemulihan kerugian penurunan nilai Recovery of impairment losses on
piutang non-usaha - 121 non-trade receivables
Lain-lain 425.640 401.109 Others
Total 2.538.161 2.274.441 Total
83
Page 468
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. BEBAN LAINNYA 28. OTHER EXPENSES
Rincian beban lainnya adalah sebagai berikut: The details of other expenses are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Rugi atas perubahan nilai wajar Loss on changes in fair value
derivatif, setelah dikurangi dengan of derivative, net with
realisasi transaksi derivatif 788.663 722.289 realization of derivative transactions
Penyisihan kerugian kredit ekspektasian Provision for expected credit loss on
piutang usaha (Catatan 5) 699.165 128.156 trade receivables (Note 5)
Rugi atas penghapusan aset hak-guna Loss on disposal of right-of-use assets
(Catatan 11) 114.539 27.134 (Note 11)
Beban pajak - 23.411 Tax expense
Rugi neto selisih kurs atas Loss on foreign exchange
aktivitas operasi - 1.975.565 of operating activities
Total 1.602.367 2.876.555 Total
29. PENGHASILAN BUNGA 29. INTEREST INCOME
Untuk tahun yang berakhir pada tanggal 31 Maret For the year ended of March 31, 2026 and 2025, this
2026 dan 2025, akun ini merupakan penghasilan account represents interest income from current
bunga dari jasa giro masing-masing sebesar accounts amounting to US$242,661 and
$AS242.661 dan $AS200.956. US$200,956, respectively.
30. BEBAN BUNGA 30. INTEREST EXPENSES
Rincian beban bunga adalah sebagai berikut: The details of interest expenses are as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Utang bank (Catatan 14) 7.249.039 7.072.169 Bank loans (Note 14)
Liabilitas sewa (Catatan 11) 90.508 240.994 Lease liabilities (Note 11)
Total 7.339.547 7.313.163 Total
84
Page 469
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. BEBAN PAJAK PENGHASILAN DAN ASET 31. INCOME TAX EXPENSE AND DEFERRED TAX
PAJAK TANGGUHAN ASSETS
Beban Pajak Penghasilan Income Tax Expense
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Pajak kini: Current tax:
Tahun berjalan (4.973.579) (9.752.006) Current year
Pemeriksaan pajak tahun sebelumnya - (90.612) Prior year tax audit
Manfaat pajak tangguhan 404.592 878.417 Deferred tax benefit
Beban pajak penghasilan - neto (4.568.987) (8.964.201) Income tax expense - net
Beban Pajak Penghasilan - Pajak Kini Income Tax Expense - Current
Rekonsiliasi antara laba sebelum pajak penghasilan The reconciliation between profit before income tax
seperti yang disajikan dalam laporan laba rugi dan as shown in the statement of profit or loss and other
penghasilan komprehensif lain dengan penghasilan comprehensive income and the taxable income for
kena pajak untuk tahun yang berakhir pada tanggal- the years ended March 31, 2026 and 2025 are as
tanggal 31 Maret 2026 dan 2025 adalah sebagai follows:
berikut:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Laba sebelum pajak penghasilan Profit before income tax
seperti yang disajikan dalam as shown in the statements of
laporan laba rugi dan profit or loss and
penghasilan komprehensif lain 20.552.106 40.025.936 other comprehensive income
Ditambah (dikurangi) beda temporer: Add (deduct) temporary differences:
Penyisihan imbalan kerja Provision for employee
karyawan - neto 2.377.421 4.070.973 benefits - net
Penyisihan kerugian kredit ekspektasian Provision for expected credit loss on
atas nilai piutang usaha - neto 619.650 107.446 trade receivables - net
Sewa (835.553) 180.214 Lease
Penyisihan penurunan Provision for decline in
nilai pasar persediaan - neto (235.354) 599.238 market value of inventories - net
Aset tetap (56.244) (960.098) Fixed assets
Penyisihan (pemulihan) Provision (recovery)
kerugian penurunan nilai for impairment losses on
piutang non-usaha (30.868) (4.970) non-trade receivables
Beda temporer neto 1.839.052 3.992.803 Net temporary differences
Ditambah (dikurangi) beda permanen: Add (deduct) permanent differences:
Promosi 351.342 535.363 Promotion
Beban kantor 222.562 165.884 Office expense
Pajak dan perizinan 95.866 1.078 Taxes and licenses
Sumbangan 26.708 15.873 Donation
Jamuan 19.369 23.262 Entertainment
Pendapatan dividen kas (527.325) (363.353) Cash dividend income
Penghasilan bunga yang telah Interest income already
dikenakan pajak final (245.007) (147.142) subjected to final tax
Lain-lain 272.503 77.595 Others
Beda permanen neto 216.018 308.560 Net permanent differences
Penghasilan kena pajak 22.607.176 44.327.299 Taxable income
85
Page 470
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. BEBAN PAJAK PENGHASILAN DAN ASET 31. INCOME TAX EXPENSE AND DEFERRED TAX
PAJAK TANGGUHAN (lanjutan) ASSETS (continued)
Perhitungan taksiran tagihan pajak (utang pajak The computation of estimated claim for tax refund
penghasilan Pasal 29) adalah sebagai berikut: (income tax payable under Article 29) is as follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Penghasilan kena pajak 22.607.176 44.327.299 Taxable income
Beban pajak penghasilan - pajak kini (4.973.579) (9.752.006) Income tax expense - current
Dikurangi pajak penghasilan Less prepayment of
dibayar di muka: income taxes:
Pasal 22 3.589.904 3.335.848 Article 22
Pasal 23 576.625 962.117 Article 23
Pasal 25 1.895.724 2.398.572 Article 25
Total pajak penghasilan dibayar di muka 6.062.253 6.696.537 Total prepayment of income taxes
Taksiran tagihan pajak Estimated claim for tax refund
(Utang pajak penghasilan (Income tax payable
Pasal 29) (Catatan 13 dan 18b) 1.088.674 (3.055.469) under Article 29) (Note 13 and 18b)
Penghasilan kena pajak Perusahaan untuk tahun The Company’s taxable income for the year ended
yang berakhir pada tanggal 31 Maret 2026 tersebut March 31, 2026 as computed above will be reported
di atas akan dilaporkan di Surat Pemberitahuan in 2025 Annual Tax Return.
(“SPT”) tahun 2025.
Penghasilan kena pajak Perusahaan untuk tahun The Company’s taxable income for the year ended
yang berakhir pada tanggal 31 Maret 2025 tersebut March 31, 2025 as computed above has been
di atas telah dilaporkan di SPT tahun 2024. reported in 2024 Annual Tax Return.
Pajak Penghasilan Tangguhan Deferred Income Tax
Perhitungan manfaat pajak penghasilan tangguhan The computation of deferred income tax benefit on
atas beda temporer antara pelaporan komersial dan temporary differences between commercial and tax
pajak dengan menggunakan tarif pajak yang berlaku reporting purposes using the applicable tax rate is as
adalah sebagai berikut: follows:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Penyisihan imbalan kerja Provision for employee
karyawan - neto 523.033 895.614 benefits - net
Penyisihan kerugian kredit ekspektasian Provision for expected credit loss on
atas nilai piutang usaha - neto 136.323 23.638 trade receivables - net
Sewa (183.821) 39.647 Lease
Penyisihan penurunan Provision for decline in
nilai pasar persediaan - neto (51.778) 131.832 market value of inventories - net
Aset tetap (12.374) (211.221) Fixed assets
Penyisihan (pemulihan) kerugian Provision (recovery) for impairment losses
penurunan nilai piutang non-usaha (6.791 ) (1.093) on non-trade receivables
Manfaat pajak penghasilan Deferred income tax
tangguhan - neto 404.592 878.417 benefit - net
86
Page 471
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. BEBAN PAJAK PENGHASILAN DAN ASET 31. INCOME TAX EXPENSE AND DEFERRED TAX
PAJAK TANGGUHAN (lanjutan) ASSETS (continued)
Rekonsiliasi antara beban pajak penghasilan yang The reconciliation between income tax expense
dihitung dengan menggunakan tarif pajak yang which is computed using the applicable tax rate from
berlaku dari laba sebelum pajak penghasilan dan profit before income tax with the income
beban pajak penghasilan - neto seperti yang tax expense - net as shown in the statements of profit
disajikan dalam laporan laba rugi dan penghasilan or loss and other comprehensive income for the
komprehensif lain untuk tahun yang berakhir pada years ended March 31, 2026 and 2025 are as
tanggal-tanggal 31 Maret 2026 dan 2025 adalah follows:
sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Laba sebelum pajak penghasilan 20.552.106 40.025.936 Profit before income tax
Beban pajak penghasilan dengan Income tax expense
tarif pajak yang berlaku (4.521.463 ) (8.805.706) at applicable tax rate
Pengaruh pajak atas beda permanen (47.524) (67.883) Tax effect on permanent differences
Pemeriksaan pajak tahun sebelumnya - (90.612) Prior year tax audit
Beban pajak penghasilan - neto (4.568.987) (8.964.201) Income tax expense - net
Aset dan liabilitas pajak tangguhan pada tanggal The deferred tax assets and liabilities as of
31 Maret 2026 dan 2025 adalah sebagai berikut: March 31, 2026 and 2025 are as follows:
Tahun yang berakhir pada tanggal 31 Maret 2026/
Year ended March 31, 2026
Dibebankan pada/Charged to
Penghasilan
(Rugi)
Komprehensif
Lain/
Other
Saldo Awal/ Comprehensive Saldo Akhir/
Beginning Laba Rugi/ Income Ending
Balance Profit or Loss (Loss) Balance
Piutang usaha 133.174 136.323 - 269.497 Trade receivables
Piutang non-usaha 23.121 (6.791) - 16.330 Non-trade receivables
Persediaan 892.746 (51.778 ) - 840.968 Inventories
Aset keuangan Non-current
tidak lancar (53.630) - 14.724 (38.906) financial assets
Aset tetap (388.844) (12.374) - (401.218) Fixed assets
Aset hak-guna (34.312) (183.821) - (218.133) Right-of-use assets
Liabilitas imbalan kerja Long-term employee
jangka panjang 3.879.003 523.033 70.062 4.472.098 benefits liability
Aset pajak Deferred tax
tangguhan - neto 4.451.258 404.592 84.786 4.940.636 assets - net
87
Page 472
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. BEBAN PAJAK PENGHASILAN DAN ASET 31. INCOME TAX EXPENSE AND DEFERRED TAX
PAJAK TANGGUHAN (lanjutan) ASSETS (continued)
Aset dan liabilitas pajak tangguhan pada tanggal The deferred tax assets and liabilities as of
31 Maret 2026 dan 2025 adalah sebagai berikut: March 31, 2026 and 2025 are as follows: (continued)
(lanjutan)
Tahun yang berakhir pada tanggal 31 Maret 2025/
Year ended March 31, 2025
Dibebankan pada/Charged to
Penghasilan
(Rugi)
Komprehensif
Lain/
Other
Saldo Awal/ Comprehensive Saldo Akhir/
Beginning Laba Rugi/ Income Ending
Balance Profit or Loss (Loss) Balance
Piutang usaha 109.536 23.638 - 133.174 Trade receivables
Piutang non-usaha 24.214 (1.093) - 23.121 Non-trade receivables
Persediaan 760.914 131.832 - 892.746 Inventories
Aset keuangan Non-current
tidak lancar (144.460) - 90.830 (53.630) financial assets
Aset tetap (177.623) (211.221) - (388.844) Fixed assets
Aset hak-guna (73.959) 39.647 - (34.312) Right-of-use assets
Liabilitas imbalan kerja Long-term employee
jangka panjang 3.021.488 895.614 (38.099) 3.879.003 benefits liability
Aset pajak Deferred tax
tangguhan - neto 3.520.110 878.417 52.731 4.451.258 assets - net
Pajak penghasilan Pilar 2 Pillar 2 income taxes
Aturan Pajak Minimum Global (Global Anti-base The Global Anti-base Erosion Rule (“Pillar 2” model)
Erosion Rule atau model “Pilar 2”) telah diadopsi di were adopted in Indonesia at the end of 2024 and are
Indonesia pada akhir tahun 2024 dan berlaku mulai applicable starting from January 1, 2025. According
1 Januari 2025. Berdasarkan aturan tersebut, to these rules, Hitachi Construction Machinery Co.
Hitachi Construction Machinery Co. Ltd., entitas Ltd., the ultimate parent entity (“UPE”) incorporated
induk utama (“UPE”) yang berdomisili di Jepang, in Japan, is within the scope and shall apply Pillar 2
masuk dalam lingkup dan wajib menerapkan rules. PMK (Peraturan Menteri Keuangan or the
ketentuan Pilar 2. PMK (Peraturan Menteri Ministry of Finance Rule) No. 136/2024 related to
Keuangan) No. 136/2024 mengenai Pilar 2 telah Pillar 2 legislation has been enacted in Indonesia and
disahkan dan secara substantif berlaku di Indonesia similar laws also have been enacted in several other
dan peraturan serupa juga sudah diberlakukan di jurisdictions in which the Group operates effective for
beberapa yurisdiksi lain tempat Perusahaan the financial year beginning January 1, 2025.
beroperasi, dan telah berlaku efektif untuk tahun
buku yang dimulai pada 1 Januari 2025.
UPE telah melakukan evaluasi atas potensi The UPE has assessed of its potential exposure to
eksposur terhadap pajak penghasilan Pilar 2 sesuai Pillar Two income taxes based on the 2025 (Country
Laporan per negara (Country by Country Report or by Country Report or “CbCR”) and financial
“CbCR”) dan informasi keuangan tahun 2025 untuk information for the constituent entities within the
entitas-entitas konstituen dalam Perusahaan dan Company and determined the Company’s simplified
menetapkan bahwa tarif pajak efektif yang effective tax rates is above 16% and therefore can
disederhanakan Perusahaan adalah di atas 16% apply Safe Harbour does not have to pay top up
sehingga dapat menerapkan ketentuan Safe Pillar 2 income tax.
Harbour dan tidak perlu membayar pajak tambahan
Pilar 2.
88
Page 473
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. ASET DAN LIABILITAS MONETER DALAM MATA 32. MONETARY ASSETS AND LIABILITIES IN
UANG ASING FOREIGN CURRENCIES
Pada tanggal 31 Maret 2026 dan 2025, Perusahaan As of March 31, 2026 and 2025, the Company has
memiliki aset dan liabilitas moneter dalam mata monetary assets and liabilities denominated in
uang asing sebagai berikut: foreign currencies as follows:
31 Maret 2026/March 31, 2026
Mata Uang Setara
Asing/ Dolar Amerika Serikat/
Foreign Equivalent in
Currencies United States Dollar
Aset Assets
Kas dan bank Rp/Rp217.266.447.504 12.786.090 Cash on hand and in banks
¥JP/JP¥10.694.318 66.946
Piutang usaha Trade receivables
Pihak berelasi Rp/Rp103.580.418.939 6.095.708 Related parties
Pihak ketiga Rp/Rp1.820.790.800.780 107.153.453 Third parties
Piutang non-usaha Non-trade receivables
Pihak berelasi Rp/Rp81.222.253 4.780 Related parties
Pihak ketiga Rp/Rp1.761.118.152 101.490 Third parties
Total Aset 126.208.467 Total Assets
Liabilitas Liabilities
Utang bank jangka pendek Rp/Rp1.585.588.800.000 93.308.350 Short-term bank loans
Utang usaha Trade payables
Pihak berelasi Rp/Rp860.045.930.631 50.613.703 Related parties
¥JP/JP¥744.286.522 4.658.199
Pihak ketiga Rp/Rp119.376.009.952 7.025.279 Third parties
$AU/AU$24.045 16.473
Utang non-usaha Non-trade payables
Pihak berelasi ¥JP/JP¥36.726.235 229.906 Related parties
Pihak ketiga Rp/Rp21.416.974.676 1.260.389 Third parties
Liabilitas imbalan kerja Short-term employee
jangka pendek Rp/Rp45.308.732.428 2.666.317 benefits liability
Utang pajak Rp/Rp8.578.421.660 504.831 Taxes payable
Liabilitas sewa Rp/Rp6.411.371.559 377.309 Lease liabilities
Total Liabilitas 160.660.756 Total Liabilities
Liabilitas Moneter Neto (34.452.289) Net Monetary Liabilities
89
Page 474
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. ASET DAN LIABILITAS MONETER DALAM MATA 32. MONETARY ASSETS AND LIABILITIES IN
UANG ASING (lanjutan) FOREIGN CURRENCIES (continued)
Pada tanggal 31 Maret 2026 dan 2025, Perusahaan As of March 31, 2026 and 2025, the Company has
memiliki aset dan liabilitas moneter dalam mata monetary assets and liabilities denominated in
uang asing sebagai berikut: (lanjutan) foreign currencies as follows: (continued)
31 Maret 2025/March 31, 2025
Mata Uang Setara
Asing/ Dolar Amerika Serikat/
Foreign Equivalent in
Currencies United States Dollar
Aset Assets
Kas dan bank Rp/Rp194.878.694.482 11.747.265 Cash on hand and in banks
¥JP/JP¥2.301.685 15.306
Piutang usaha Trade receivables
Pihak berelasi Rp/Rp87.439.901.248 5.272.626 Related parties
Pihak ketiga Rp/Rp2.479.415.528.487 149.513.909 Third parties
Piutang non-usaha Non-trade receivables
Pihak berelasi Rp/Rp1.421.977.234 85.745 Related parties
Pihak ketiga Rp/Rp4.520.762.583 272.602 Third parties
Total Aset 166.907.453 Total Assets
Liabilitas Liabilities
Utang bank jangka pendek Rp/Rp2.057.648.380.800 124.042.897 Short-term bank loans
Utang usaha Trade payables
Pihak berelasi Rp/Rp577.679.296.421 34.823.108 Related parties
¥JP/JP¥919.072.683 6.111.833
Pihak ketiga Rp/Rp143.762.617.232 8.657.496 Third parties
¥JP/JP¥37.775.850 251.209
$AU/AU$16.445 10.391
Utang non-usaha Non-trade payables
Pihak berelasi ¥JP/JP¥45.472.086 302.389 Related parties
$SG/SG$92.239 68.987
Pihak ketiga Rp/Rp22.230.453.290 1.340.052 Third parties
Liabilitas imbalan kerja Short-term employee
jangka pendek Rp/Rp71.827.793.151 4.369.458 benefits liability
Utang pajak Rp/Rp31.948.832.636 1.940.409 Taxes payable
Liabilitas sewa Rp/Rp22.573.438.599 1.360.727 Lease liabilities
Total Liabilitas 183.278.956 Total Liabilities
Liabilitas Moneter Neto (16.371.503) Net Monetary Liabilities
90
Page 475
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. ASET DAN LIABILITAS MONETER DALAM MATA 32. MONETARY ASSETS AND LIABILITIES IN
UANG ASING (lanjutan) FOREIGN CURRENCIES (continued)
Pada tanggal 30 Juni 2026, kurs rata-rata jual dan As of June 30, 2026, the average rates for selling and
beli uang kertas asing dan/atau nilai tukar transaksi buying bank notes and/or transaction exchange rates
yang dipublikasikan Bank Indonesia adalah sebesar published by Bank Indonesia were US$0.56 to
$AS0,56 untuk Rp10.000, $AS0,69 untuk $AU1 dan Rp10,000, US$0.69 to AU$1 and US$0.01 to JP¥1.
$AS0,01 untuk ¥JP1. Dengan menggunakan kurs Using the middle rates of exchange as of
tengah pada tanggal 30 Juni 2026, liabilitas moneter June 30, 2026, the net monetary liabilities as of
neto pada tanggal 31 Maret 2026 tersebut akan March 31, 2026 will decrease by US$1,493,353.
turun sebesar $AS1.493.353.
33. PERJANJIAN DAN IKATAN PENTING 33. SIGNIFICANT AGREEMENTS AND
COMMITMENTS
Berikut adalah perjanjian dan ikatan penting pada The following are significant agreements and
tanggal 31 Maret 2026: commitments as of March 31, 2026:
a. Perjanjian Distribusi a. Distributorship Agreements
Perusahaan mengadakan beberapa perjanjian The Company has several distributorship
distribusi untuk menjual alat-alat berat jenis agreements in relation to the sale of certain
tertentu dan suku cadangnya dengan heavy equipment and its spare parts with
perusahaan pemegang lisensi, antara lain, several licensed companies, among others,
HCM, HMAP dan HCMI (Catatan 6c). HCM, HMAP and HCMI (Note 6c).
Perjanjian-perjanjian tersebut umumnya The above agreements generally cover a period
mencakup jangka waktu antara 1 (satu) tahun of 1 (one) year to 5 (five) years and can be
sampai dengan 5 (lima) tahun dan dapat extended from time to time as agreed by the
diperpanjang sesuai dengan persetujuan para parties. These agreements require the
pihak. Perjanjian tersebut, antara lain, Company, among others, to achieve certain
mensyaratkan Perusahaan untuk mencapai sales targets and provide after sales services on
target penjualan tertentu dan memberikan the heavy equipment sold. Based on the latest
pelayanan purna jual atas penjualan alat berat Letter of Appointment from HCM dated
yang telah dilakukan. Berdasarkan Surat August 9, 2016, this agreement is valid and
Penunjukan terakhir dari HCM bertanggal automatically extended. Based on the latest
9 Agustus 2016, perjanjian tersebut akan Letter of Appointment from HMAP dated
berlaku dan otomatis diperpanjang. November 5, 2018, agreement with HMAP
Berdasarkan Surat Penunjukan terakhir dari effectively started from June 1, 2018 until
HMAP bertanggal 5 November 2018, perjanjian June 1, 2019. On April 30, 2019, the agreement
ini berlaku mulai tanggal 1 Juni 2018 sampai has been extended and valid until June 1, 2022.
dengan tanggal 1 Juni 2019. Pada tanggal On May 24, 2022, the agreement has been
30 April 2019, perjanjian ini diperpanjang dan extended and valid until June 1, 2025.
berlaku sampai dengan tanggal 1 Juni 2022.
Pada tanggal 24 Mei 2022, perjanjian ini telah
diperpanjang dan berlaku sampai 1 Juni 2025.
Berdasarkan perjanjian tanggal 1 Juni 2025, Based on agreement dated June 1, 2025, the
jangka waktu perjanjian ini diperpanjang selama agreement has been extended and valid for
1 (satu) tahun dan akan diperpanjang secara 1 (one) year and will be extended automatically.
otomatis.
Perusahaan juga melakukan kerjasama The Company also entered into Distribution
distribusi alat berat dengan merek “Bell”, antara Agreement between Bell and HMAP in relation
Bell, HMAP dan Perusahaan bertanggal to distribute the “Bell” heavy equipment. The
16 Maret 2018 dan berlaku sampai dengan date of agreement is March 16, 2018, and valid
tanggal 16 Maret 2023. Pada tanggal 2 Maret until March 16, 2023. On March 2, 2023, this
2023, perjanjian ini telah diperpanjang dan agreement has been extended and valid until
berlaku sampai 15 Maret 2028. March 15, 2028.
91
Page 476
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. PERJANJIAN DAN IKATAN PENTING (lanjutan) 33. SIGNIFICANT AGREEMENTS AND COMMITMENTS
(continued)
Berikut adalah perjanjian dan ikatan penting pada The following are significant agreements and
tanggal 31 Maret 2026: (lanjutan) commitments as of March 31, 2026: (continued)
a. Perjanjian Distribusi (lanjutan) a. Distributorship Agreements (continued)
Pada tanggal 9 Maret 2026, Perusahaan On March 9, 2026, the Company entered into a
melakukan kerjasama Sub-distributor non-exclusive Sub-Distributor Agreement for
Kendaraan Complete Build-up (non-eksklusif) Complete Build-Up Vehicles with PT Foton
dengan PT Foton Pemasaran & Penjualan Pemasaran & Penjualan Indonesia in relation to
Indonesia untuk melakukan distribusi alat berat distribute the “Auman” heavy equipment. The
dengan merk “Auman”. Perjanjian tersebut purpose of this agreement is to enable the
bertujuan agar Perusahaan dapat menjual Company to sell products to end-users, promote
produk kepada pengguna akhir, the sales, and improve the level of after-sales
mempromosikan penjualan dan meningkatkan services for the heavy equipment sold.
pelayanan purna jual atas penjualan alat berat The agreement is valid from April 12, 2026 until
yang telah dilakukan. Perjanjian ini berlaku April 12, 2029. During the term of the
mulai tanggal 12 April 2026 sampai dengan agreement, the Company is required to meet
12 April 2029. Selama periode perjanjian, certain minimum purchase quantities.
Perusahaan disyaratkan untuk memenuhi
jumlah minimum pembelian tertentu.
b. Perjanjian Penjualan dan Pembelian antar b. Three Parties Sales and Purchase Agreement
Tiga Pihak
Perusahaan mengadakan perjanjian jual beli The Company entered into three parties sales
tiga belah pihak dengan HMAP dan pelanggan and purchase agreements with HMAP and
tertentu, dimana Perusahaan ditunjuk sebagai certain customers, whereby the Company was
perantara atas penjualan alat berat yang dijual appointed as a sales agent on sales of heavy
HMAP kepada pelanggan tertentu di Indonesia. equipment from HMAP to certain customers in
Berdasarkan perjanjian, Perusahaan Indonesia. Based on these agreements, the
bertanggung jawab untuk memberikan jasa Company is responsible in providing service in
perakitan mesin dan penagihan pembayaran assembling the product and to collect the
atas mesin yang dibeli oleh pelanggan. payment of the product bought by customers.
Sebagai kompensasinya, Perusahaan As compensation, the Company receives
memperoleh penghasilan jasa komisi, commission income, assembling and
penghasilan jasa perakitan dan administrasi administration income from HMAP for collection
dari HMAP atas jasa penagihan sebesar of receivable based on a certain percentage of
persentase tertentu dari harga alat berat yang the sales price of heavy equipment and collected
dijual dan piutang yang berhasil ditagih. receivable.
c. Perjanjian Komisi c. Commission Agreement
Perusahaan mengadakan perjanjian komisi The Company entered into a commission
dengan HCM, dimana sebagai imbalannya, agreement with HCM, whereby as
Perusahaan akan memperoleh penghasilan compensation, the Company receives
jasa komisi sejumlah persentase tertentu dari commission income from HCM based on certain
harga jual produk yang dijual oleh HCM kepada percentage of the sales price of heavy
pihak ketiga tertentu di Indonesia. Berdasarkan equipment sold to certain third parties in
perjanjian, Perusahaan bertanggung jawab Indonesia. Based on the agreement, the
untuk menyediakan jasa teknis dalam rangka Company is responsible to provide the technical
perakitan mesin, melakukan inspeksi berkala assistance of assembling of the product, perform
selama masa garansi dan memberikan periodic inspection during the warranty period
pelatihan kepada pihak ketiga tertentu. and provide training to certain third parties.
92
Page 477
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. PERJANJIAN DAN IKATAN PENTING (lanjutan) 33. SIGNIFICANT AGREEMENTS AND COMMITMENTS
(continued)
Berikut adalah perjanjian dan ikatan penting pada The following are significant agreements and
tanggal 31 Maret 2026: (lanjutan) commitments as of March 31, 2026: (continued)
d. Fasilitas Pinjaman yang Tidak Digunakan d. Unused Credit Facility
Pada tanggal 31 Maret 2026, Perusahaan As of March 31, 2026, the Company have
memiliki fasilitas pinjaman yang belum unused credit facilities obtained from Deutsche
dipergunakan yang diperoleh dari Deutsche Bank AG., Jakarta Branch under uncommitted
Bank AG., Cabang Jakarta berupa fasilitas revolving credit facility with a maximum credit
jangka pendek dengan batas maksimum facility of US$10,000,000. This loan facility is
pinjaman sebesar $AS10.000.000. Fasilitas available until June 30, 2026.
pinjaman ini tersedia sampai dengan tanggal 30
Juni 2026.
e. Perjanjian Brand Value e. Brand Value Agreement
Perjanjian HCM Individual Construction Agreement HCM Individual Construction
Machinery Brand Value Machinery Brand Value
Pada tahun 2017, Perusahaan dan HCM, In 2017, the Company and HCM, entered into
mengadakan perjanjian HCM Individual HCM Individual Construction Machinery Brand
Construction Machinery Brand Value, dimana Value agreement, whereby, HCM grants the
HCM memberikan hak non ekslusif kepada Company the non exclusive right to use the
Perusahaan untuk menggunakan merek dari Construction Machinery Business Brand, such
Construction Machinery Business seperti as “Zaxis”, “Support Chain”, “Global e-Service”,
“Zaxis”, “Support Chain”, “Global e-Service”, “ConSite” and “MaintenancePRO”.
“ConSite” dan “MaintenancePRO”.
Berdasarkan perjanjian ini, Perusahaan Based on this agreement, the Company shall
diharuskan membayar setiap tahun kepada annually pay HCM 1% of the Company's total
HCM sebesar 1% dari total pendapatan revenues (excluding sales to HCM and its
Perusahaan (di luar penjualan kepada HCM subsidiaries which are consolidated into HCM
dan entitas anak yang dikonsolidasikan ke during the fiscal year), provided that the fiscal
HCM selama tahun fiskal), dimana tahun fiskal year in question is the fiscal year of HCM. This
yang dimaksud adalah tahun fiskal HCM. agreement is effective from April 1, 2017 and
Perjanjian ini mulai berlaku sejak tanggal 1 April will be valid for 3 (three) years and will be
2017 dan akan berlaku selama 3 (tiga) tahun automatically extended for 1 (one) year.
dan akan diperpanjang selama satu 1 (satu)
tahun secara otomatis.
Perjanjian Hitachi Brand Value Agreement Hitachi Brand Value
Pada tahun 2017, Perusahaan dan HCM, In 2017, the Company and HCM, entered into
mengadakan perjanjian Hitachi Brand Value, an agreement regarding Hitachi Brand Value,
dimana HCM memberikan hak non ekslusif whereby, HCM grants the Company the
kepada Perusahaan untuk menggunakan non-exclusive right to use the “Hitachi” brand.
merek “Hitachi”.
Berdasarkan perjanjian ini, Perusahaan Based on this agreement, the Company is
diharuskan membayar setiap tahun kepada required to annually pay HCM 1% of the
HCM sebesar 1% dari total pendapatan Company's total revenues (excluding sales to
Perusahaan (di luar penjualan kepada Hitachi Hitachi and its subsidiaries which are
dan entitas anak yang dikonsolidasikan ke consolidated into Hitachi during the fiscal year),
Hitachi selama tahun fiskal), dimana tahun fiskal provided that the fiscal year in question is the
yang dimaksud adalah tahun fiskal HCM. fiscal year of HCM. This agreement is effective
Perjanjian ini mulai berlaku sejak tanggal 1 April from April 1, 2017 and will be valid for
2017 dan akan berlaku selama 3 (tiga) tahun dan 3 (three) years and will be automatically
akan diperpanjang otomatis selama renewed for 1 (one) year.
1 (satu) tahun.
93
Page 478
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. PERJANJIAN DAN IKATAN PENTING (lanjutan) 33. SIGNIFICANT AGREEMENTS AND COMMITMENTS
(continued)
Berikut adalah perjanjian dan ikatan penting pada The following are significant agreements and
tanggal 31 Maret 2026: (lanjutan) commitments as of March 31, 2026: (continued)
e. Perjanjian Brand Value (lanjutan) e. Brand Value Agreement (continued)
Perjanjian Hitachi Brand Value (lanjutan) Agreement Hitachi Brand Value (continued)
Perusahaan mengakui beban royalti atas The Company recorded royalty expense for
perjanjian HCM Individual Construction HCM Individual Construction Machinery Brand
Machinery Brand Value dan Hitachi Brand Value and Hitachi Brand Value agreements
Value untuk tahun yang berakhir pada tanggal- amounting to US$10,204,890 and
tanggal 31 Maret 2026 dan 2025 masing- US$10,408,167 for the years ended March 31,
masing sebesar $AS10.204.890 dan 2026 and 2025, respectively, which is recorded
$AS10.408.167, dicatat sebagai bagian dari as part of “Selling Expenses” account in the
akun “Beban Penjualan” dalam laporan laba statements of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income (Note 25). As of March
(Catatan 25). Biaya royalti yang masih harus 31, 2026 and 2025, accrued royalty expenses
dibayar pada tanggal 31 Maret 2026 dan 2025 amounting to US$4,927,889 and
masing-masing sebesar $AS4.927.889 dan US$5,827,000, respectively, and recorded as
$AS5.827.000, dan dicatat sebagai bagian dari part of “Accrued Expenses” account in the
akun “Beban Akrual” dalam laporan posisi statements of financial position (Note 17).
keuangan (Catatan 17).
f. Kontrak Nilai Tukar Mata Uang Asing f. Foreign Exchange Contract
Pada tanggal 13 November 2018, Perusahaan On November 13, 2018, the Company and
dan MUFG Jakarta mengadakan perjanjian MUFG Jakarta entered into a foreign exchange
kontrak nilai tukar mata uang asing untuk contract for hedging purposes with a maximum
keperluan lindung nilai dengan batas limit of US$24,000,000. This agreement has
maksimum sebesar $AS24.000.000. Perjanjian been extended several times, with availability
ini telah dilakukan beberapa kali perpanjangan, period until March 31, 2026 and maturity until
dengan jangka waktu ketersediaan hingga March 31, 2027.
tanggal 31 Maret 2026 dan jatuh tempo pada
31 Maret 2027.
Pada tanggal 31 Maret 2026 dan 2025, nilai As of March 31, 2026 and 2025, fair value for
wajar dari instrumen ini masing-masing this instrument amounted to US$116,277 and
sebesar $AS116.277 dan $AS56.134. US$56,134, respectively.
g. Kontrak Range Forward Option g. Range Forward Option Contract
Pada tanggal 3 Agustus 2006, Perusahaan dan On August 3, 2006, the Company and MUFG
MUFG Jakarta mengadakan perjanjian kontrak Jakarta entered into a Range Forward Option
Range Forward Option untuk keperluan lindung contract for hedging purposes total amount of
nilai sebesar $AS21.200.000. Perjanjian ini US$21,200,000. This agreement has been
telah dilakukan beberapa kali perpanjangan, extended several times, with availability period
dengan jangka waktu ketersediaan hingga until March 31, 2026 and maturity until May 14
31 Maret 2026 dan jatuh tempo pada tanggal and May 20, 2025. As of March 31, 2026, this
14 Mei dan 20 Mei 2025. Pada tanggal facility has been terminated.
31 Maret 2026, fasilitas ini telah dihentikan.
Pada tanggal 31 Maret 2026 dan 2025, nilai As of March 31, 2026 and 2025, fair value for
wajar dari instrumen ini masing-masing this instrument amounted to nil and
sebesar nihil dan $AS55.038. US$55,038, respectively.
94
Page 479
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. INFORMASI SEGMEN 34. SEGMENT INFORMATION
Informasi yang menyangkut segmen usaha Information concerning the Company’s business
Perusahaan adalah sebagai berikut: segment are as follows:
Jasa Jasa
Penjualan Pemeliharaan Penyewaan
Alat Berat/ Penjualan dan Perbaikan/ Alat Berat/
Tahun yang berakhir Sales of Suku Cadang/ Repair and Rental of Tidak Dapat
pada tanggal Heavy Sales of Maintenance Heavy Dialokasikan/ Year ended
31 Maret 2026 Equipment Spare Parts Services Equipment Unallocated Total/Total March 31, 2026
Informasi Segmen Business Segment
Usaha Information
Penghasilan segmen 339.218.927 83.507.421 83.000.454 9.696.415 - 515.423.217 Segment revenues
Laba bruto segmen 26.203.730 27.525.829 31.835.627 4.618.068 - 90.183.254 Segment gross profit
Beban penjualan, umum Selling, general and
dan administrasi (11.048.687) (4.940.982) (9.573.835) (180.201) (37.726.351) (63.470.056) administrative expenses
Pendapatan lainnya yang Unallocated other
tidak dapat dialokasikan - - - - 2.538.161 2.538.161 income
Beban lainnya yang tidak Unallocated other
dapat dialokasikan - - - - (1.602.367) (1.602.367) expenses
Laba usaha segmen 15.155.043 22.584.847 22.261.792 4.437.867 (36.790.557) 27.648.992 Segment operating profit
Penghasilan bunga yang Unallocated
tidak dapat dialokasikan - - - - 242.661 242.661 interest income
Beban bunga yang tidak Unallocated
dapat dialokasikan - - - - (7.339.547) (7.339.547) interest expenses
Laba sebelum pajak Profit before
penghasilan 15.155.043 22.584.847 22.261.792 4.437.867 (43.887.443) 20.552.106 income tax
Beban pajak Income tax
penghasilan - neto (4.568.987) (4.568.987) expense - net
Laba tahun berjalan 15.983.119 Profit for the year
Aset segmen 165.252.407 153.020.554 25.456.228 27.864.842 35.438.454 407.032.485 Segment assets
Liabilitas segmen 38.196.572 16.465.231 14.366.063 10.976.734 162.027.765 242.032.365 Segment liabilities
Pengeluaran barang modal 2.966.988 Capital expenditures
Penyusutan aset tetap 6.977.246 Depreciation of fixed assets
Depreciation of right-of-use
Penyusutan aset hak-guna 2.661.984 assets
Amortization of intangible
Amortisasi aset takberwujud 435.498 assets
Beban non-kas selain Non-cash expenses other than
penyusutan dan amortisasi: depreciation and amortization:
Penyisihan kerugian Provision for expected
kredit ekspektasian credit loss on
piutang usaha (480.894) (111.504) (88.142) (18.625) - (699.165) trade receivables
Pemulihan kerugian Recovery of
penurunan nilai impairment losses on
piutang non-usaha - non-trade receivables
Penyisihan Provision for
penurunan nilai decline in market value
pasar persediaan (147.730) (1.508.126) - - - (1.655.856) of inventories
95
Page 480
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. INFORMASI SEGMEN (lanjutan) 34. SEGMENT INFORMATION (continued)
Informasi yang menyangkut segmen geografis Information concerning the Company’s geographical
Perusahaan adalah sebagai berikut: segment are as follows:
Jasa Jasa
Penjualan Pemeliharaan Penyewaan
Alat Berat/ Penjualan dan Perbaikan Alat Berat/
Tahun yang berakhir Sales of Suku Cadang/ Repair and Rental of Tidak Dapat
pada tanggal Heavy Sales of Maintenance Heavy Dialokasikan/ Year ended
31 Maret 2026 Equipment Spare Parts Services Equipment Unallocated Total/Total March 31, 2026
Informasi Segmen Geographical Segment
Geografis Information
Penghasilan Segmen Segment Revenues
Pulau Jawa 84.211.713 1.495.017 1.311.914 1.549.003 - 88.567.647 Java island
Luar pulau Jawa 255.007.214 82.012.404 81.688.540 8.147.412 - 426.855.570 Outside Java island
Total Penghasilan Total Segment
Segmen 339.218.927 83.507.421 83.000.454 9.696.415 - 515.423.217 Revenues
Laba Bruto Segmen Segment Gross Profit
Pulau Jawa (473.181) (8.893.643) 1.302.528 1.101.992 - (6.962.304) Java island
Luar pulau Jawa 26.676.911 36.419.472 30.533.099 3.516.076 - 97.145.558 Outside Java island
Laba Bruto Segmen 26.203.730 27.525.829 31.835.627 4.618.068 - 90.183.254 Segment Gross Profit
Laba Usaha Operating profit
Pulau Jawa 1.238.280 2.116.367 86.566 1.077.422 (18.361.303) (13.842.668) Java island
Luar pulau Jawa 13.916.763 20.468.480 22.175.226 3.360.445 (18.429.254) 41.491.660 Outside Java island
Laba Usaha Segmen 15.155.043 22.584.847 22.261.792 4.437.867 (36.790.557) 27.648.992 Segment Operating Profit
Informasi yang menyangkut segmen usaha Information concerning the Company’s business
Perusahaan adalah sebagai berikut: segment is as follows:
Jasa Jasa
Penjualan Pemeliharaan Penyewaan
Alat Berat/ Penjualan dan Perbaikan Alat Berat/
Tahun yang berakhir Sales of Suku Cadang/ Repair and Rental of Tidak Dapat
pada tanggal Heavy Sales of Maintenance Heavy Dialokasikan/ Year ended
31 Maret 2025 Equipment Spare Parts Services Equipment Unallocated Total/Total March 31, 2025
Informasi Segmen Business Segment
Usaha Information
Penghasilan segmen 317.693.512 107.930.829 82.417.500 14.672.997 - 522.714.838 Segment revenues
Laba bruto segmen 26.940.079 39.385.336 37.026.199 6.949.021 - 110.300.635 Segment gross profit
Beban penjualan, umum Selling, general and
dan administrasi (21.474.980) (10.196.774) (14.146.353) (3.624.119) (13.118.152) (62.560.378) administrative expenses
Pendapatan lainnya yang Unallocated other
tidak dapat dialokasikan - - - - 2.274.441 2.274.441 income
Beban lainnya yang tidak Unallocated other
dapat dialokasikan - - - - (2.876.555) (2.876.555) expenses
Laba usaha segmen 5.465.099 29.188.562 22.879.846 3.324.902 (13.720.266) 47.138.143 Segment operating profit
Penghasilan bunga yang Unallocated
tidak dapat dialokasikan - - - - 200.956 200.956 interest income
Beban bunga yang tidak Unallocated
dapat dialokasikan - - - - (7.313.163) (7.313.163) interest expenses
Laba sebelum pajak Profit before
penghasilan 5.465.099 29.188.562 22.879.846 3.324.902 (20.832.473) 40.025.936 income tax
Beban pajak Income tax
penghasilan - neto (8.964.201) expense - net
Laba tahun berjalan 31.061.735 Profit for the year
96
Page 481
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
34. INFORMASI SEGMEN (lanjutan) 34. SEGMENT INFORMATION (continued)
Informasi yang menyangkut segmen usaha Information concerning the Company’s business
Perusahaan adalah sebagai berikut: (lanjutan) segment is as follows: (continued)
Jasa Jasa
Penjualan Pemeliharaan Penyewaan
Alat Berat/ Penjualan dan Perbaikan/ Alat Berat/
Tahun yang berakhir Sales of Suku Cadang/ Repair and Rental of Tidak Dapat
pada tanggal Heavy Sales of Maintenance Heavy Dialokasikan/ Year ended
31 Maret 2025 Equipment Spare Parts Services Equipment Unallocated Total/Total March 31, 2025
Aset segmen 185.484.492 171.755.076 28.572.870 31.276.374 39.871.298 456.960.110 Segment assets
Liabilitas segmen 45.115.382 19.447.693 16.968.288 12.965.026 191.402.715 285.899.104 Segment liabilities
Pengeluaran barang modal 6.617.573 Capital expenditures
Penyusutan aset tetap 8.763.631 Depreciation of fixed assets
Depreciation of right-of-use
Penyusutan aset hak-guna 2.882.277 assets
Amortization of intangible
Amortisasi aset takberwujud 232.721 assets
Beban non-kas selain Non-cash expenses other than
penyusutan dan amortisasi: depreciation and amortization:
Pemulihan (penyisihan) Recovery of (provision for)
kerugian expected
kredit ekspektasian credit loss on
piutang usaha (136.090) (141.082) 183.831 (34.815) - (128.156) trade receivables
Penyisihan kerugian Provision for
penurunan nilai impairment losses on
piutang non-usaha 121 non-trade receivables
Penyisihan Provision for
penurunan nilai decline in market value
pasar persediaan (323) - - (976.698) - (977.021) of inventories
Informasi yang menyangkut segmen geografis Information concerning the Company’s geographical
Perusahaan adalah sebagai berikut: segment is as follows:
Jasa Jasa
Penjualan Pemeliharaan Penyewaan
Alat Berat/ Penjualan dan Perbaikan/ Alat Berat/
Tahun yang berakhir Sales of Suku Cadang/ Repair and Rental of Tidak Dapat
pada tanggal Heavy Sales of Maintenance Heavy Dialokasikan/ Year ended
31 Maret 2025 Equipment Spare Parts Services Equipment Unallocated Total/Total March 31, 2025
Informasi Segmen Geographical Segment
Geografis Information
Penghasilan Segmen Segment Revenues
Pulau Jawa 51.572.616 1.157.137 1.231.547 659.982 - 54.621.282 Java island
Luar pulau Jawa 266.120.896 106.773.692 81.185.953 14.013.015 - 468.093.556 Outside Java island
Total Penghasilan Total Segment
Segmen 317.693.512 107.930.829 82.417.500 14.672.997 - 522.714.838 Revenues
Laba Bruto Segmen Segment Gross Profit
Pulau Jawa 6.098.487 467.874 624.307 358.379 - 7.549.047 Java island
Luar pulau Jawa 20.841.592 38.917.462 36.401.892 6.590.642 - 102.751.588 Outside Java island
Laba Bruto Segmen 26.940.079 39.385.336 37.026.199 6.949.021 - 110.300.635 Segment Gross Profit
Laba Usaha Operating profit
Pulau Jawa 363.283 22.733 (201.947) 53.018 - 237.087 Java island
Luar pulau Jawa 5.101.816 29.165.829 23.081.793 3.271.884 (13.720.266) 46.901.056 Outside Java island
Laba Usaha Segmen 5.465.099 29.188.562 22.879.846 3.324.902 (13.720.266) 47.138.143 Segment Operating Profit
97
Page 482
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INSTRUMEN KEUANGAN 35. FINANCIAL INSTRUMENTS
Pada tanggal 31 Maret 2026 dan 2025, nilai tercatat The following set out the carrying values and
aset dan liabilitas keuangan mendekati nilai estimated fair values of the Company’s financial
wajarnya sebagai berikut: instruments as of March 31, 2026 and 2025:
Kas dan bank, piutang usaha - neto dan piutang Cash on hand and in banks, trade receivables -
non-usaha - neto net and non-trade receivables - net
Seluruh aset keuangan di atas merupakan aset All of the above financial assets are due within
keuangan jangka pendek yang akan jatuh 12 months, thus the carrying values of the
tempo dalam waktu 12 bulan, sehingga nilai financial assets approximate their fair values.
tercatat aset keuangan tersebut kurang lebih
telah mencerminkan nilai wajarnya.
Utang bank jangka pendek, utang usaha, utang Short-term bank loans, trade payables, non-
non-usaha, beban akrual dan liabilitas imbalan trade payables, accrued expenses and short-
kerja jangka pendek term employee benefits liability
Seluruh liabilitas keuangan di atas merupakan All of the above financial liabilities are due within
liabilitas jangka pendek yang akan jatuh tempo 12 months, thus the carrying values of the
dalam waktu 12 bulan sehingga nilai tercatat financial liabilities approximate their fair values.
liabilitas keuangan tersebut kurang lebih telah
mencerminkan nilai wajarnya.
Liabilitas sewa Lease liabilities
Liabilitas keuangan di atas merupakan The above financial liabilities are liabilities with
pinjaman yang memiliki suku bunga variabel fixed interest rates which are adjusted with the
yang disesuaikan dengan pergerakan suku movements of market interest rates, thus the
bunga pasar sehingga nilai tercatat liabilitas carrying values of the financial liabilities
keuangan tersebut telah mendekati nilai wajar. approximate their fair values.
Aset keuangan tidak lancar - Penyertaan Non-current financial assets - Investment in
saham shares of stock
Penyertaan saham biasa telah diukur dengan Investments in unquoted ordinary shares has
nilai wajar tingkat 3. been measured at fair value level 3.
Uang jaminan Security deposits
Aset jangka panjang yang tidak dikenakan Long-term assets which bear no interest are
bunga disajikan pada nilai kini dari estimasi presented at the net present value of the
penerimaan atau pembayaran kas di masa estimated future cash receipts or payments
mendatang dengan menggunakan bunga using market interest rate available for debt with
pasar yang tersedia untuk instrumen yang approximately similar characteristics.
kurang lebih sejenis.
Piutang derivatif Derivative receivables
Piutang derivatif diukur pada nilai wajar dengan Derivative receivables are measured at fair value
menggunakan teknik penilaian karena tidak by using valuation techniques because there are
ada harga pasar yang dikutip untuk instrumen- no quoted market prices for those instruments.
instrumen tersebut. Teknik utama yang The main technique used to assess these
digunakan untuk menilai instrumen ini adalah instruments is the use of discounted cash flows.
penggunaan arus kas yang didiskontokan.
98
Page 483
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. INSTRUMEN KEUANGAN (lanjutan) 35. FINANCIAL INSTRUMENTS (continued)
Pada tanggal 31 Maret 2026 dan 2025, nilai tercatat The following set out the carrying values and
aset dan liabilitas keuangan mendekati nilai estimated fair values of the Company’s financial
wajarnya sebagai berikut: (lanjutan) instruments as of March 31, 2026 and 2025:
(continued)
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 entirety based on the lowest level of input that is
masukan (input) yang signifikan terhadap significant to the fair value measurements.
pengukuran nilai wajar. Penilaian dampak signifikan The assessment of the significance of a particular
dari suatu input tertentu terhadap pengukuran nilai input to the fair value measurements requires
wajar membutuhkan pertimbangan dan dapat judgement, and may affect the valuation of the
memengaruhi penilaian dari aset dan liabilitas yang assets and liabilities being measured and their
diukur dan penempatannya dalam hierarki nilai placement within the fair value hierarchy.
wajar.
Bukti terbaik dari nilai wajar adalah harga yang The best evidence of fair value is quoted prices in an
dikuotasikan (quoted prices) dalam sebuah pasar active market. If the market for a financial instrument
yang aktif. Jika pasar untuk sebuah instrumen is not active, an entity establishes fair value by using
keuangan tidak aktif, entitas menetapkan nilai wajar a valuation technique. The objective of using a
dengan menggunakan metode penilaian. Tujuan valuation technique is to establish what the
dari penggunaan metode penilaian adalah untuk transaction price would have been on the
menetapkan harga transaksi yang terbentuk pada measurement date in an arms’ length exchange
tanggal pengukuran dalam sebuah transaksi motivated by normal business considerations.
pertukaran yang wajar dengan pertimbangan bisnis
normal.
Metode penilaian termasuk penggunaan harga Valuation techniques include using recent arms’
dalam transaksi pasar yang wajar (arms’ length) length market transactions between knowledgeable,
terakhir antara pihak-pihak yang memahami dan willing parties, if available, reference to the current
berkeinginan, jika tersedia, referensi kepada nilai fair value of another instrument that is substantially
wajar terkini dari instrumen lain yang secara the same, discounted cash flow analysis.
substansial sama, analisa arus kas yang
didiskontokan.
Hierarki nilai wajar Perusahaan pada tanggal The Company’s fair value hierarchy as of
31 Maret 2026 dan 2025 adalah sebagai berikut: March 31, 2026 and 2025 is as follows:
31 Maret 2026/March 31, 2026
Total/Total Tingkat 1/Level 1 Tingkat 2/Level 2 Tingkat 3/Level 3
Aset keuangan Financial assets
NWPKL at FVTOCI
Penyertaan Investment in
saham 4.756.610 - - 4.756.610 shares of stock
31 Maret 2025/March 31, 2025
Total/Total Tingkat 1/Level 1 Tingkat 2/Level 2 Tingkat 3/Level 3
Aset keuangan Financial assets
NWPKL at FVTOCI
Penyertaan Investment in
saham 4.823.537 - - 4.823.537 shares of stock
Untuk tahun yang berakhir pada tanggal-tanggal For the years ended March 31, 2026 and 2025,
31 Maret 2026 dan 2025, tidak terdapat pengalihan there were no transfers between the level fair value
antar level atas pengukuran nilai wajar. measurements.
99
Page 484
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 36. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN AND POLICIES
a. Manajemen Risiko a. Risk Management
Risiko utama dari instrumen keuangan The main risks from the financial instruments of
Perusahaan adalah risiko tingkat suku bunga, the Company are interest rate risk, foreign
risiko mata uang asing, risiko kredit dan risiko exchange rate risk, credit risk and liquidity risk.
likuiditas. Penelaahan Direksi dan kebijakan Review of Directors and the approved policies to
yang disetujui untuk mengelola risiko-risiko manage these risks are summarized as follows:
tersebut dirangkum sebagai berikut:
Risiko Tingkat Suku Bunga Interest Rate Risk
Risiko tingkat suku bunga adalah risiko dimana Interest rate risk is the risk that the fair value of
nilai wajar arus kas di masa depan akan future cash flows of a financial instrument will
berfluktuasi karena perubahan tingkat suku fluctuate because of changes in market interest
bunga pasar. Perusahaan terpengaruh risiko rates. The Company’s exposure to the risk of
perubahan suku bunga pasar terkait dengan changes in market interest rates is related to
utang bank jangka pendek. Perusahaan short-term bank loans. The Company manages
mengelola risiko ini dengan memilih bank yang this risk by selecting the bank that can give the
dapat memberikan tingkat suku bunga pinjaman lowest loan interest rate.
yang terendah.
Risiko Kredit Credit Risk
Risiko kredit adalah risiko jika pihak pelanggan Credit risk is the risk that a customer will not
tidak memenuhi kewajibannya yang meet its obligations, leading to a financial loss.
menyebabkan kerugian keuangan.
Perusahaan mengelola dan mengendalikan The Company manages and controls this risk by
risiko ini dengan menetapkan batasan risiko setting acceptable risk limit and monitoring the
yang dapat diterima dan memantau eksposur exposure related to such limits.
terkait dengan batasan-batasan tersebut.
Perusahaan menetapkan sejumlah kebijakan The Company has adopted a number of policies
sebelum memberikan kredit kepada pelanggan prior to providing credit to new customers, such
baru, antara lain dengan melakukan survei atas as customer surveys, checking of documentation
pelanggan tersebut, melakukan pemeriksaan including customer contract with other parties and
terhadap dokumentasi termasuk kontrak kerja setting of strict credit limits. The Company also
pelanggan dengan pihak lain dan memberikan sets a credit period that is up to 18 months for
kredit limit yang terbatas. Perusahaan juga sales of heavy equipment and 90 days for sales
menetapkan kebijakan jangka waktu kredit of spare parts. The receivables arising from sales
sampai dengan 18 bulan untuk penjualan alat of heavy equipment are secured by fiduciary
berat dan 90 hari untuk penjualan suku cadang. security of the heavy equipment sold.
Piutang atas penjualan alat berat dijamin
dengan jaminan secara fidusia atas alat berat
yang dijual tersebut.
Peningkatan kredit limit dan perpanjangan Raising of the credit limit and extension of the
jangka waktu kredit akan diberikan setelah credit term are only provided after a process of
melalui proses verifikasi. Piutang yang telah verification. Overdue receivables are monitored
jatuh tempo akan dipantau secara terus continuously and the customer credit are
menerus dan menghentikan penyaluran kredit terminated in case of delay in payment and
kepada pelanggan tersebut bila terjadi restriction to cash basis transactions being other
tunggakan pembayaran dan hanya melakukan possible measures. There is no concentration of
transaksi penjualan secara kas. Tidak ada credit risk.
risiko kredit yang terpusat.
100
Page 485
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 36. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
a. Manajemen Risiko (lanjutan) a. Risk Management (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Sehubungan dengan risiko kredit yang timbul With respect to credit risk arising from other
dari aset keuangan lainnya, yang terdiri dari financial assets, which comprise cash in banks,
kas di bank, dari pihak lawan, Perusahaan from default of the counterparty, the Company
memiliki kebijakan untuk tidak menempatkan has a policy not to place investments in
investasi pada instrumen yang memiliki risiko instruments that have a high credit risk and to put
kredit yang tinggi dan untuk menempatkan the investments only in banks with high credit
investasi hanya pada bank dengan rating kredit ratings.
yang tinggi.
Pada tanggal 31 Maret 2026 dan 2025, nilai As of March 31, 2026 and 2025, the Company’s
maksimum exposure Perusahaan untuk risiko maximum exposure to credit risk is the carrying
kredit adalah nilai tercatat bank, piutang usaha amounts of cash in banks, trade receivables and
dan piutang non-usaha yang disajikan dalam non-trade receivables presented in the
laporan posisi keuangan. statement of financial position.
Tidak ada agunan yang ditahan atau There are no collaterals held or other credit
peningkatan kredit lain atau mengimbangi enhancement or offsetting arrangements that
pengaturan saling hapus yang memengaruhi affect this maximum exposure. There is no
exposure maksimum. Tidak ada risiko kredit concentration of credit risk.
yang terpusat.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko yang terjadi jika Liquidity risk is the risk that occurs when the cash
posisi arus kas menunjukkan pendapatan flow position indicates that short-term revenue is
jangka pendek tidak cukup menutupi insufficient to cover short-term expenditure.
pengeluaran jangka pendek.
Kebutuhan likuiditas Perusahaan secara The liquidity requirements of the Company has
historis timbul akibat kebutuhan untuk historically arisen from the need for investment
membiayai investasi dan keperluan modal funding and working capital, while operational
kerja, sedangkan untuk biaya operasional expenses can be met from the Company’s cash
dapat dipenuhi dari arus kas Perusahaan. flows. In handling the liquidity risk, management
Dalam mengelola risiko likuiditas, manajemen always maintains cash on hand and in banks
selalu menjaga saldo kas dan bank yang balance at levels adequate to finance the
dianggap memadai untuk membiayai operations of the Company, while the effects of
operasional Perusahaan, sedangkan untuk cash flow fluctuation can be overcome by the
mengatasi dampak dari fluktuasi arus kas, availability of bank loan facilities.
diatasi dengan ketersediaan fasilitas utang
bank.
101
Page 486
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 36. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
a. Manajemen Risiko (lanjutan) a. Risk Management (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel di bawah ini merupakan jadwal jatuh The table below summarizes the maturity profile
tempo liabilitas keuangan Perusahaan pada of the Company’s financial liabilities as of
tanggal 31 Maret 2026 dan 2025 berdasarkan March 31, 2026 and 2025 based on contractual
pembayaran kontraktual yang tidak undiscounted payments to be made (including
didiskontokan (termasuk estimasi pembayaran estimated interest payments):
bunga):
31 Maret 2026/March 31, 2026
Kurang dari Lebih dari
1 tahun/ 1 - 2 tahun/ 2 - 3 tahun/ 3 tahun/
Below 1 year 1 - 2 years 2 - 3 years Over 3 years Total/Total
Liabilitas Liabilities
Utang bank jangka pendek 93.308.350 93.308.350 Short-term bank loans
Utang usaha 104.326.097 - - - 104.326.097 Trade payables
Utang non-usaha 2.625.113 - - - 2.625.113 Non-trade payables
Beban akrual 9.723.675 - - - 9.723.675 Accrued expenses
Liabilitas imbalan kerja Short-term employee
jangka pendek 2.666.317 - - - 2.666.317 benefits liability
Liabilitas sewa 381.888 6.229 - - 388.117 Lease liabilities
Total 213.031.440 6.229 - - 213.037.669 Total
31 Maret 2025/March 31, 2025
Kurang dari Lebih dari
1 tahun/ 1 - 2 tahun/ 2 - 3 tahun/ 3 tahun/
Below 1 year 1 - 2 years 2 - 3 years Over 3 years Total/Total
Liabilitas Liabilities
Utang bank jangka pendek 165.242.897 - - - 165.242.897 Short-term bank loans
Utang usaha 74.485.853 - - - 74.485.853 Trade payables
Utang non-usaha 2.577.103 - - - 2.577.103 Non-trade payables
Beban akrual 11.392.652 - - - 11.392.652 Accrued expenses
Liabilitas imbalan kerja Short-term employee
jangka pendek 4.369.458 - - - 4.369.458 benefits liability
Liabilitas sewa 1.134.953 320.948 6.381 - 1.462.282 Lease liabilities
Total 259.202.916 320.948 6.381 - 259.530.245 Total
Perusahaan secara rutin mengevaluasi The Company evaluates its cash flow projections
proyeksi arus kas dan terus menelaah kondisi regularly and continously assesses the condition
pasar keuangan untuk menggalang dana baik of financial markets for opportunities to pursue
melalui pinjaman bank maupun pasar modal. fund raising initiatives either through bank loan or
the capital market.
102
Page 487
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 36. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
a. Manajemen Risiko (lanjutan) a. Risk Management (continued)
Risiko Nilai Tukar Mata Uang Asing Foreign Exchange Rate Risk
Risiko nilai tukar mata uang asing adalah risiko Foreign exchange rate risk is the risk that the fair
dimana nilai wajar atau arus kas masa datang value or future cash flows of a financial
dari suatu instrumen keuangan akan instrument will fluctuate because of changes in
berfluktuasi akibat perubahan nilai tukar mata foreign exchange rates. The Company’s
uang asing. Exposure Perusahaan terhadap exposure to exchange rate fluctuations results
fluktuasi nilai tukar terutama berasal dari kas primarily from Rupiah-denominated cash on
dan bank, piutang usaha, piutang non-usaha, hand and in banks, trade receivables, non-trade
utang usaha, utang non-usaha, liabilitas receivables, trade payables, non-trade payables,
imbalan kerja jangka pendek, utang pajak dan short-term employee benefits liability, taxes
liabilitas sewa dalam mata uang Rupiah. payable and lease liabilities.
Aset dan liabilitas moneter Perusahaan dalam Monetary assets and liabilities of the Company
mata uang asing pada tanggal 31 Maret 2026 which are denominated in foreign currencies as
dan 2025 disajikan dalam Catatan 32. of March 31, 2026 and 2025 are presented in
Note 32.
Perusahaan tidak mempunyai kebijakan The Company does not have any formal hedging
lindung nilai yang formal untuk laju pertukaran policy for foreign exchange exposure. The
mata uang asing. Fluktuasi dalam nilai tukar fluctuations in the exchange rate between
Rupiah dan Dolar AS menghasilkan lindung Rupiah and US Dollar provide some degree of
nilai natural untuk laju nilai tukar Perusahaan. natural hedge for the Company’s foreign
exchange exposure.
Tabel berikut ini menunjukkan sensitivitas The following table describes the sensitivity to a
kemungkinan perubahan tingkat pertukaran reasonably possible change in the US Dollar
Dolar AS terhadap Rupiah, dengan asumsi exchange rate againts Rupiah, with all other
variabel lain konstan, dampak terhadap laba variables held constant, the effect to profit before
sebelum pajak penghasilan adalah sebagai income tax is as follows:
berikut:
Dampak
Terhadap
Perubahan Laba Sebelum
Tingkat Rp/ Pajak Penghasilan/
Change in Effect on Income
Rp rate Before Income Tax
31 Maret 2026 March 31, 2026
Rupiah +1% (272.129) Rupiah
Rupiah -1% 272.129 Rupiah
31 Maret 2025 March 31, 2025
Rupiah +1% (96.957) Rupiah
Rupiah -1% 96.957 Rupiah
b. Pengelolaan Modal b. Capital Management
Tujuan utama pengelolaan modal Perusahaan The primary objective of the Company’s capital
adalah untuk memastikan pemeliharaan rasio management is to ensure that it maintains
modal yang sehat untuk mendukung usaha dan healthy capital ratios in order to support its
memaksimalkan imbalan bagi pemegang business and maximize shareholders’ value.
saham. Modal meliputi modal saham, Capital includes share capital, additional paid-in
tambahan modal disetor - neto dan saldo laba. capital - net and retained earnings.
103
Page 488
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 36. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
b. Pengelolaan Modal (lanjutan) b. Capital Management (continued)
Selain itu, Perusahaan dipersyaratkan oleh In addition, the Company is also required by
Undang-undang Perseroan Terbatas No. 40 Corporate Law No. 40 effective August 16, 2007
efektif tanggal 16 Agustus 2007 untuk to contribute and maintain a non-distributable
mengkontribusikan dan mempertahankan reserve fund until the said reserve reaches 20%
sampai dengan 20% dari modal saham of the issued and fully paid share capital. This
ditempatkan dan disetor penuh ke dalam dana externally imposed capital requirement is
cadangan yang tidak boleh didistribusikan. considered by the Company at the Annual
Persyaratan permodalan eksternal tersebut General Shareholders’ Meeting.
dipertimbangkan oleh Perusahaan pada Rapat
Umum Pemegang Saham Tahunan.
Perusahaan mengelola struktur permodalan The Company manages its capital structure and
dan melakukan penyesuaian terhadap makes adjustments to it, in light of changes in
perubahan kondisi ekonomi. Tidak ada economic conditions. No changes were made in
perubahan atas tujuan, kebijakan maupun the objectives, policies or processes for
proses pengelolaan modal untuk tahun yang managing capital for the years ended March 31,
berakhir pada tanggal-tanggal 31 Maret 2026 2026 and 2025.
dan 2025.
Kebijakan Perusahaan adalah The Company’s policy is to maintain a healthy
mempertahankan struktur permodalan yang capital structure in order to secure access to
sehat untuk mengamankan akses terhadap finance at a reasonable cost.
pendanaan pada biaya yang wajar.
c. Perubahan Pada Liabilitas yang Timbul Dari c. Changes in Liabilities Arising from Financing
Aktivitas Pendanaan Activities
Arus Kas/Cash Flow
Perubahan
31 Maret 2025/ Penambahan/ Penerimaan/ Pembayaran/ Non-kas/ 31 Maret 2026/
March 31, 2025 Addition Proceeds Payment Non-cash changes March 31, 2026
Liabilitas Current
Utang bank Short-term
jangka pendek 165.242.897 3.271.276 144.824.732 (217.588.310) (2.442.245) 93.308.350 bank loans
Liabilitas sewa 1.360.727 1.216.585 - (2.181.581) (18.422) 377.309 Lease liabilities
Total 166.603.624 4.487.861 144.824.732 (219.769.891) (2.460.667) 93.685.659 Total
Arus Kas/Cash Flow
31 Maret 2024/ Penambahan/ Penerimaan/ Pembayaran/ Selisih Kurs/ 31 Maret 2025/
March 31, 2024 Addition Proceeds Payment Foreign Exchange March 31, 2025
Liabilitas Current
Utang bank Short-term
jangka pendek 102.537.500 33.778.318 344.009.887 (312.021.015) (3.061.793) 165.242.897 bank loans
Liabilitas sewa 2.610.935 1.512.617 - (2.688.087) (74.738) 1.360.727 Lease liabilities
Total 105.148.435 35.290.935 344.009.887 (314.709.102) (3.136.531) 166.603.624 Total
104
Page 489
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. TAMBAHAN INFORMASI ARUS KAS 37. SUPPLEMENTARY CASH FLOWS INFORMATION
Transaksi non-kas: Non-cash transactions:
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Pembelian persediaan alat berat Purchase of heavy equipment inventories
melalui utang bank jangka pendek 3.271.276 33.778.318 through short-term bank loans
Reklasifikasi dari aset tetap - neto Reclassification of fixed assets - net
ke persediaan 7.432.083 3.537.162 to inventories
Reklasifikasi dari persediaan Reclassification of inventories
ke aset tetap 2.661.633 2.233.672 to fixed assets
Perolehan aset hak-guna Acquisition of right-of-use assets
melalui liabilitas sewa 1.216.585 1.512.617 through lease liabilities
Reklasifikasi aset tetap ke Reclassification of fixed assets
aset takberwujud 2.258 511.917 through intangible assets
38. LABA PER SAHAM DASAR 38. BASIC EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi Basic earnings per share is computed by dividing the
laba tahun berjalan dengan jumlah rata-rata profit for the year by the weighted-average number
tertimbang saham yang beredar selama tahun yang of shares outstanding during the year.
bersangkutan.
Tahun yang berakhir
pada tanggal 31 Maret/
Year ended March 31,
2026 2025
Laba tahun berjalan 15.983.119 31.061.735 Profit for the year
Total rata-rata tertimbang Weighted-average number of
saham yang beredar 840.000.000 840.000.000 outstanding shares
Laba per saham (angka penuh) 0,019 0,037 Earnings per share (full amount)
39. PERISTIWA SETELAH PERIODE PELAPORAN 39. EVENTS AFTER THE REPORTING PERIOD
Dividen Kas dari Hexa Cash Dividends from Hexa
Berdasarkan Keputusan Sirkuler Pemegang Saham Based on Circular Resolution of Shareholders in lieu
sebagai Pengganti Rapat Umum Pemegang Saham the Annual General Meeting of Shareholders dated
tanggal 22 Juni 2026, para pemegang saham Hexa June 22, 2026, Hexa’s shareholders declared cash
menyatakan pembagian dividen kas dimana dividend for its shareholders in which the Company
Perusahaan akan menerima dividen kas sebesar will receive cash dividend amounting to
Rp9.101.550.000. Pada tanggal 29 Juni 2026, Rp9,101,550,000. On June 29, 2026, the Company
Perusahaan telah menerima dividen kas dari Hexa has received cash dividends from Hexa amounting to
sebesar Rp9.101.550.000 (setara dengan Rp9,101,550,000 (equivalent to US$509,687)
$AS509.687)
105
Page 490
The original financial statements included herein
are in the Indonesian language.
PT HEXINDO ADIPERKASA Tbk PT HEXINDO ADIPERKASA Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Maret 2026 dan untuk As of March 31, 2026 and for
Tahun yang Berakhir pada Tanggal Tersebut the Year then Ended
(Disajikan dalam Dolar Amerika Serikat, (Expressed in United States Dollar,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. PERISTIWA SETELAH PERIODE PELAPORAN 39. EVENTS AFTER THE REPORTING PERIOD
(lanjutan) (continued)
Perubahan Susunan Direksi Perusahaan Changes in the Composition of the Company’s
Director
Berdasarkan pernyataan keputusan Rapat Umum In accordance with the resolutions of the
Pemegang Saham Luar Biasa Perusahaan yang Extraordinary General Meeting of Shareholders of
diadakan pada tanggal 19 Mei 2026, sebagaimana the Company held on May 19, 2026, which were
dinyatakan dalam Akta Notaris Gatot Widodo, S.E., notarized by Deed No. 6 of Gatot Widodo, S.E., S.H.,
S.H., M.Kn. No. 6 pada tanggal yang sama, para M.Kn. on the same date, the shareholders resolved
pemegang saham menyetujui perubahan susunan to change the composition of the Company's
Direksi Perusahaan. Perubahan ini telah Directors. The changes were notified to the Ministry
diberitahukan kepada Kementerian Hukum Republik of Law of the Republic of Indonesia through Letter
Indonesia dalam Surat No. AHU-AH.01.09-0313953 No. AHU-AH.01.09-0313953 dated June 8, 2026.
tanggal 8 Juni 2026.
Susunan Direksi Perusahaan adalah sebagai The composition of the Directors of the Company are
berikut: as follows:
Direksi: Directors:
Direktur Utama Dwi Swasono President Director
Direktur Koji Sato Director
Direktur Nobuyasu Hagiwara Director
Direktur Teru Karahashi Director
Direktur Yoshendri Director
Direktur Hiroki Majima Director
Direktur Ryoji Tanaka Director
Direktur Junji Fukagawa Director
106
Page 491
Page 492
2025
Laporan Tahunan dan Laporan Keberlanjutan
Annual Report and Sustainability Report
PT Hexindo Adiperkasa Tbk
Kawasan Industri Pulo Gadung,
Jl. Pulo Kambing II Kav. I - II No.33,
Jatinegara, Kec. Cakung, Kota Jakarta Timur,
Jakarta 13930
Names mentioned 160 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Hexindo
p.2 ×2
unresolved
org
Adiperkasa Tbk
p.2
unresolved
person
Organ Pendukung
· Komisaris
p.7
unresolved
org
PT Sims Jaya Kaltim
p.16
unresolved
org
PT Hexindo Adiperkasa Tbk's Adaro Tabalong Site
p.17
unresolved
org
Pemerintah Provinsi Kalimantan Selatan
p.17
unresolved
org
PT Saptaindra Sejati
p.17
unresolved
org
PT Saptaindra Sejati's
p.17
unresolved
org
PT Saptaindra Sejati ADMO Jobsite
p.17
unresolved
org
PT Hexindo Adiperkasa Tbk's Paser Regency Site
p.18
unresolved
org
PT Hexindo Adiperkasa Kota Balikpapan
p.19
unresolved
org
Departemen Reman Balikpapan
p.19
unresolved
org
Kementerian Ketenagakerjaan Republik Indonesia
p.19 ×3
unresolved
org
Ministry of Manpower
p.19 ×3
unresolved
org
PT Kideco Jaya Agung
p.20
unresolved
org
Ministry of Manpower of Indonesia
p.21
unresolved
org
Financial Services Authority
p.28 ×6
unresolved
org
Kota Nusantara
p.31 ×3
unresolved
person
Dwi
p.37
unresolved
—
BUSINESS PROSPECT
· PROSPEK USAHA
p.38
unresolved
—
remains cautiously optimistic about
· Direksi memandang prospek usaha ke depan dengan
p.38
unresolved
—
future business prospects, supported by improving
· optimisme yang terukur, ditopang oleh indikator makro
p.38
unresolved
org
macroeconomic and industry fundamentals. The Government
· dan industri yang membaik. Pemerintah menetapkan target
p.38
unresolved
org
Bank Indonesia
p.38 ×2
unresolved
org
2026 State Budget, while Bank Indonesia projects economic
· sementara Bank Indonesia memproyeksikan pertumbuhan
p.38
unresolved
org
continued development of the Nusantara Capital City
· Nusantara yang memperoleh alokasi anggaran sekitar Rp6,26
p.38
unresolved
—
(IKN), which has been allocated approximately Rp6.26 trillion
· triliun pada 2026.
p.38
unresolved
org
Indonesian Heavy Equipment Industry Association (HINABI)
· pemulihan. Asosiasi Industri Alat Berat Indonesia (HINABI)
p.38
unresolved
org
This growth is expected to be driven by the mining sector,
· oleh sektor pertambangan (batu bara, nikel, emas, dan mineral
p.38
unresolved
org
including coal, nickel, gold, and other minerals, the plantation
· lainnya), perkebunan seiring program biodiesel dan food estate,
p.38
unresolved
—
expanding export market opportunities. Demand from
· agribisnis dan kehutanan diperkirakan berlanjut, memberikan
p.38
unresolved
person
Ali
p.42
unresolved
person
Purba
p.42 ×2
unresolved
person
Christina Dwi Utami
· Notaris
p.42 ×2
unresolved
person
Widodo
p.42 ×2
unresolved
person
Notary Mohamad Ali
· Notaris
p.43 ×2
unresolved
org
Menteri Kehakiman
p.43
unresolved
org
Minister of Republik Indonesia
p.43
unresolved
org
PT Hitachi
p.43 ×2
unresolved
org
PT Hitachi Construction Machinery Finance Indonesia
p.43 ×2
unresolved
org
PT Geopersada Mulia Abadi
p.44 ×2
unresolved
org
PT Thiess
p.44
unresolved
org
PT Thiess Indonesia.
p.44
unresolved
org
PT Kaltim Prima Coal
p.45 ×2
unresolved
person
Scope
· Member
p.52 ×3
unresolved
org
PT KIM Desa Tanjung Belit
p.54
unresolved
org
PT AMNT
p.54
unresolved
person
Dea Deskarina
· Chairman
p.58
unresolved
person
Ichsan Armanda
· Chairman
p.58
unresolved
org
Hitachi Construction Machinery Co., Ltd.
p.63 ×19
unresolved
org
SHCM Service Co., Ltd.
p.65 ×2
unresolved
org
Departemen Finance & Treasury
p.66
unresolved
org
Biprogy Inc.
p.67 ×2
unresolved
org
Nihon Unisys Co., Ltd.
p.67 ×2
unresolved
org
Hitachi Construction Machinery Trading Co., Ltd.
p.67 ×2
unresolved
org
Pacific Pte Ltd
p.68 ×8
unresolved
org
Hitachi Construction Machinery Japan Co., Ltd.
p.69 ×4
unresolved
org
PT Star Motor Indonesia
p.74 ×2
unresolved
org
Teijin Indonesia Fiber Corporation Tbk
p.74 ×4
unresolved
org
PT Alpha Austenite
p.74 ×2
unresolved
org
PT Multi Guna Gas
p.74 ×2
unresolved
org
PT Aneka Gas Industri
p.74 ×2
unresolved
org
PT Maxima Performa Indonesia
p.74 ×2
unresolved
org
PT Tata Wahana Sejahtera
p.74 ×2
unresolved
org
PT Sun Hung Kai Securities Indonesia
p.75 ×2
unresolved
org
PT Sigma Batara
p.75 ×2
unresolved
org
PT Standard Chartered Indonesia
p.75 ×2
unresolved
org
PT DBS Vickers Securities Indonesia
p.75 ×2
unresolved
org
Gunung Agung Tbk
p.75 ×4
unresolved
org
PT Efata Papua Airlines
p.75 ×2
unresolved
org
PT RHB OSK Securities Indonesia
p.75 ×2
unresolved
org
PT Moladin Finance Indonesia
p.75 ×2
unresolved
org
PT Procar Finance Indonesia
p.75 ×2
unresolved
org
PT Supra Sekuritas Indonesia
p.75 ×2
unresolved
org
PT BPR Hagati Wiradana Sejahtera. Prior
p.75
unresolved
org
PT BPR Hagati Wiradana Sejahtera. Rangkap
p.75
unresolved
org
Indonesia Stock Exchange
p.76 ×3
unresolved
org
More Hitachi Construction Machinery Co., Ltd.
p.76
unresolved
org
Pasific Pte. Ltd.
p.77
unresolved
org
JPMSE Lux RE UCITS CLT RE-Franklin Templeton Investment Funds ,
p.77
unresolved
—
SICAV
p.77
unresolved
org
Pte. Ltd.
p.77
unresolved
person
Hj. Yuslizarti
p.77
unresolved
person
H. Iryadi Arifin
p.77
unresolved
org
Investment Dimensions Group Inc.
p.77
unresolved
—
2025 Annual Report & Sustainability
p.79
unresolved
org
Perusahaan Company Group Structure Hitachi Construction ITOCHU Corporation
p.80
unresolved
org
Machinery Co., Ltd.
p.80
unresolved
org
PT Itochu Indonesia
p.80 ×2
unresolved
org
Tokyo Century Corporation
p.80 ×6
unresolved
org
PT Hexa Finance Indonesia ENTITAS ANAK
p.80
unresolved
org
PT Hexa Finance Indonesia.
p.80 ×8
unresolved
org
PT Hexa Finance Indonesia. In Selain
p.80
unresolved
person
Notary Robert Purba
· Notaris
p.81 ×2
unresolved
org
PT HCM Finance
p.81
unresolved
org
PT HCM Indonesia
p.81
unresolved
org
Century Tokyo Leasing Corporation
p.81
unresolved
person
HCMFI. Berdasarkan Akta Notaris Hasbullah Abdul Rasyid
p.81 ×2
unresolved
org
PT Hitachi Construction Construction Machinery Finance Indonesia
p.81
unresolved
org
Hitachi Construction Machinery Co. Ltd.
p.81
unresolved
org
PT Itochu
p.81
unresolved
org
PT Hexa Finance Indonesia. Sebagai
p.82
unresolved
org
PT Hexa Finance
p.82
unresolved
org
Kantor Akuntan Publik Public Accountant
p.83
unresolved
org
Purwanto Susanti
p.83
unresolved
org
Purwantono
p.83
unresolved
org
PT Raya Saham Registra
p.83 ×3
unresolved
person
Notary Gatot Widodo
· Notaris
p.83 ×14
unresolved
org
Pusat Statistik
p.88
unresolved
org
Kementerian Hukum Republik Indonesia
p.120
unresolved
—
periodically evaluates its operational
· Secara berkala, Perseroan melakukan evaluasi terhadap hasil
p.120
unresolved
—
actual results achieved during the budget year.
· ditetapkan pada awal tahun dengan realisasi pada tahun
p.120
unresolved
—
2025 is presented in the following table:
· buku 2025 dapat dilihat pada tabel berikut:
p.120
unresolved
person
Piagam
· Komisaris
p.133
unresolved
org
Otoritas Jasa Keuangan Republik Indonesia
p.140
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.142 ×3
unresolved
org
Kantor Akuntan Publik Purwanto Susanti
p.144
unresolved
org
Kantor Akuntan Publik Purwantono
p.144
unresolved
org
Kantor Akuntan Publik
p.144
unresolved
org
Young Global Limited
p.384
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